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Military H&r Block

Military h&r block Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Military h&r block irs. Military h&r block gov/pub15a. Military h&r block What's New Social security and Medicare tax for 2014. Military h&r block  The social security tax rate is 6. Military h&r block 2% each for the employee and employer, unchanged from 2013. Military h&r block The social security wage base limit is $117,000. Military h&r block The Medicare tax rate is 1. Military h&r block 45% each for the employee and employer, unchanged from 2013. Military h&r block There is no wage base limit for Medicare tax. Military h&r block 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. Military h&r block Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Military h&r block Withholding allowance. Military h&r block  The 2014 amount for one withholding allowance on an annual basis is $3,950. Military h&r block Same-sex marriage. Military h&r block  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. Military h&r block For more information, see Revenue Ruling 2013-17, 2013-38 I. Military h&r block R. Military h&r block B. Military h&r block 201, available at www. Military h&r block irs. Military h&r block gov/irb/2013-38_IRB/ar07. Military h&r block html. Military h&r block 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. Military h&r block Notice 2013-61, 2013-44 I. Military h&r block R. Military h&r block B. Military h&r block 432, is available at www. Military h&r block irs. Military h&r block gov/irb/2013-44_IRB/ar10. Military h&r block html. Military h&r block Reminders Additional Medicare Tax withholding. Military h&r block . Military h&r block  In addition to withholding Medicare tax at 1. Military h&r block 45%, you must withhold a 0. Military h&r block 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Military h&r block 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. Military h&r block Additional Medicare Tax is only imposed on the employee. Military h&r block There is no employer share of Additional Medicare Tax. Military h&r block 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. Military h&r block For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Military h&r block For more information on Additional Medicare Tax, visit IRS. Military h&r block gov and enter “Additional Medicare Tax” in the search box. Military h&r block Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Military h&r block  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Military h&r block 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. Military h&r block For more information, visit IRS. Military h&r block gov and enter “work opportunity tax credit” in the search box. Military h&r block COBRA premium assistance credit. Military h&r block  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. Military h&r block For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Military h&r block Federal tax deposits must be made by electronic funds transfer. Military h&r block  You must use electronic funds transfer to make all federal tax deposits. Military h&r block Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Military h&r block 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. Military h&r block Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Military h&r block EFTPS is a free service provided by the Department of Treasury. Military h&r block Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Military h&r block For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Military h&r block To get more information about EFTPS or to enroll in EFTPS, visit www. Military h&r block eftps. Military h&r block gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Military h&r block Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Military h&r block You must receive written notice from the IRS to file Form 944. Military h&r block  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. Military h&r block S. Military h&r block 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. Military h&r block You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Military h&r block For more information on requesting to file Form 944, visit IRS. Military h&r block gov and enter “file employment taxes annually” in the search box. Military h&r block Employers can request to file Forms 941 instead of Form 944. Military h&r block  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. Military h&r block You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Military h&r block For more information on requesting to file Form 944, visit IRS. Military h&r block gov and enter “file employment taxes annually” in the search box. Military h&r block Aggregate Form 941 filers. Military h&r block  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Military h&r block Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Military h&r block To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Military h&r block Aggregate Form 940 filers. Military h&r block  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. Military h&r block Aggregate Forms 940 may only 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. Military h&r block To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Military h&r block Electronic filing and payment. Military h&r block  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Military h&r block Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Military h&r block Spend less time and worry about taxes and more time running your business. Military h&r block Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Military h&r block For e-file, visit www. Military h&r block irs. Military h&r block gov/efile for additional information. Military h&r block For EFTPS, visit www. Military h&r block eftps. Military h&r block gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Military h&r block Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Military h&r block  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Military h&r block Form W-4, Employee's Withholding Allowance Certificate. Military h&r block Form W-4P, Withholding Certificate for Pension or Annuity Payments. Military h&r block Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Military h&r block Form W-4V, Voluntary Withholding Request. Military h&r block For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Military h&r block The electronic system must ensure that the information received by the payer is the information sent by the payee. Military h&r block The system must document all occasions of user access that result in a submission. Military h&r block In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Military h&r block The electronic system must provide exactly the same information as the paper form. Military h&r block The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Military h&r block The electronic signature must be the final entry in the submission. Military h&r block Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Military h&r block The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Military h&r block For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Military h&r block The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Military h&r block You must also meet all recordkeeping requirements that apply to the paper forms. Military h&r block For more information, see: Regulations sections 31. Military h&r block 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Military h&r block You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Military h&r block irs. Military h&r block gov/pub/irs-irbs/irb99-04. Military h&r block pdf. Military h&r block Additional employment tax information. Military h&r block  Visit the IRS website at www. Military h&r block irs. Military h&r block gov/businesses and click on the Employment Taxes link under Businesses Topics. Military h&r block Telephone help. Military h&r block  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Military h&r block Help for people with disabilities. Military h&r block  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Military h&r block You may also use this number for assistance with unresolved tax problems. Military h&r block Furnishing Form W-2 to employees electronically. Military h&r block  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Military h&r block Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Military h&r block You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Military h&r block To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Military h&r block The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Military h&r block The employee must be informed of the scope and duration of the consent. Military h&r block The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Military h&r block The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Military h&r block The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Military h&r block The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Military h&r block The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Military h&r block The employer must notify the employee of any changes to the employer's contact information. Military h&r block You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Military h&r block For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Military h&r block 6051-1(j). Military h&r block Photographs of missing children. Military h&r block  The IRS is a proud partner with the National Center for Missing and Exploited Children. Military h&r block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Military h&r block 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. Military h&r block Introduction This publication supplements Publication 15 (Circular E). Military h&r block It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Military h&r block This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Military h&r block Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Military h&r block Ordering publications and forms. Military h&r block   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Military h&r block Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. Military h&r block   We welcome your comments about this publication and your suggestions for future editions. Military h&r block    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Military h&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Military h&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Military h&r block   You can also send us comments from www. Military h&r block irs. Military h&r block gov/formspubs. Military h&r block Click on More Information and then click on Comment on Tax Forms and Publications. Military h&r block   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. Military h&r block Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Kentucky Office of the Attorney General

Website: Kentucky Office of the Attorney General

Address: Kentucky Office of the Attorney General
Consumer Protection Division
1024 Capital Center Dr.
Frankfort, KY 40601

Phone Number: 502-696-5389

Toll-free: 1-888-432-9257 (Hotline)

Kentucky Office of the Attorney General - Louisville

Website: Kentucky Office of the Attorney General - Louisville

Address: Kentucky Office of the Attorney General - Louisville
Consumer Protection Division
310 Whittington Pkwy., Suite 101
Louisville, KY 40222

Phone Number: 502-429-7134

Toll-free: 1-888-432-9257 (Hotline)

Kentucky Office of the Attorney General - Prestonsburg

Website: Kentucky Office of the Attorney General - Prestonsburg

Address: Kentucky Office of the Attorney General - Prestonsburg
361 N. Lake Dr.
Prestonsburg, KY 41653

Phone Number: 606-889-1821

Toll-free: 1-888-432-9257 (Hotline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
1025 Capitol Center Dr., Suite 200
Frankfort, KY 40601

Phone Number: 502-573-3390

Toll-free: 1-800-223-2579

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Protection Division
PO Box 517
Frankfort, KY 40602-0517

Phone Number: 502-564-6034

Toll-free: 1-800-595-6053

TTY: 1-800-648-6056

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Securities Division
1025 Capitol Center Dr., Suite 200
Frankfort, KY 40601

Phone Number: 502-573-3390

Toll-free: 1-800-223-2579

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Services
PO Box 615
Frankfort, KY 40602

Phone Number: 502-564-3940

Toll-free: 1-800-772-4636

TTY: 1-800-648-6056

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The Military H&r Block

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