Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Onlinetaxes Hrblock Com

Hr Block TaxWww Taxes Hrblock ComH & R Block TaxesIrs.gov Form 1040xFree State Income Tax Filing1040nr-ezHow To File Self Employed TaxesFile 1040ez Online FreeFile Free State Income TaxIrs 2012 Tax Forms 1040ez1040 Form 20102013 Form 1040ez InstructionsFree Tax ReturnsTax Act 2012 Returning UserForm 1040sFile Extension 2012 TaxesHow To Fill Out 1040 EzFreestatetaxCan I Efile An Amended Tax ReturnFile Form 1040x Free1040ez1040x 2011File 2011 Tax Return FreeEfile State TaxesIrs Form 1040Federal Tax Ez Form 2011Where Amend 1040x1040 Ez 2012 Form2010 Tax Calculator1040ez Tax TablesFile Only My State TaxesI Need To File An Amended Tax ReturnTurbotax Deluxe Federal Efile State 2009Filing An Amended ReturnTax Software ComparisonFile State Taxes FreeState EfileFree 2011 Tax FormsHow Do I Amend My Taxes1040ez Online Form

Onlinetaxes Hrblock Com

Onlinetaxes hrblock com 14. Onlinetaxes hrblock com   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. Onlinetaxes hrblock com Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). Onlinetaxes hrblock com Failing to keep adequate records. Onlinetaxes hrblock com Failing to file returns. Onlinetaxes hrblock com Failing to pay taxes. Onlinetaxes hrblock com Filing returns late. Onlinetaxes hrblock com Filing false or fraudulent returns. Onlinetaxes hrblock com Paying taxes late. Onlinetaxes hrblock com Failing to make deposits. Onlinetaxes hrblock com Depositing taxes late. Onlinetaxes hrblock com Making false statements relating to tax. Onlinetaxes hrblock com Failing to register. Onlinetaxes hrblock com Misrepresenting that tax is excluded from the price of an article. Onlinetaxes hrblock com Failure to register. Onlinetaxes hrblock com   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Onlinetaxes hrblock com Claims. Onlinetaxes hrblock com   There are criminal penalties for false or fraudulent claims. Onlinetaxes hrblock com In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. Onlinetaxes hrblock com An excessive amount is the amount claimed that is more than the allowable amount. Onlinetaxes hrblock com The penalty is the greater of two times the excessive amount or $10. Onlinetaxes hrblock com Trust fund recovery penalty. Onlinetaxes hrblock com   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. Onlinetaxes hrblock com You must pay over these taxes to the U. Onlinetaxes hrblock com S. Onlinetaxes hrblock com Government. Onlinetaxes hrblock com   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. Onlinetaxes hrblock com Willfully means voluntarily, consciously, and intentionally. Onlinetaxes hrblock com The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. Onlinetaxes hrblock com S. Onlinetaxes hrblock com Government. Onlinetaxes hrblock com   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. Onlinetaxes hrblock com If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. Onlinetaxes hrblock com Paying other expenses of the business instead of paying the taxes is willful behavior. Onlinetaxes hrblock com   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). Onlinetaxes hrblock com This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. Onlinetaxes hrblock com The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. Onlinetaxes hrblock com Having signature power on the business checking account could be a significant factor in determining responsibility. Onlinetaxes hrblock com Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Relief for Victims of Severe Storms, Straight-line Winds and Flooding in Illinois

Updated 7/03/2013 to include Putnam and Warren counties.

Updated 5/31/2013 to include Brown, Calhoun, Clark,  Douglas, Henry, Pike, Whiteside, and Winnebago counties.

Updated 5/23/2013 to include Bureau, Crawford, Henderson, Knox, Livingston, Marshall, Mason, McDonough, Peoria, Rock Island, Schuyler, Stark, Tazewell and Woodford counties.

IL/KS/MO 2013-28, May. 14, 2013

CHICAGO — Victims of severe storms, straight-line winds, and flooding that began on April 16, 2013 in parts of Illinois may qualify for tax relief from the Internal Revenue Service.

The President has declared Brown, Bureau, Calhoun, Clark, Cook, Crawford, DeKalb, Douglas, DuPage, Fulton, Grundy, Henderson, Henry, Kane, Kendall, Knox, Lake, LaSalle, Livingston, Marshall, Mason, McDonough, McHenry, Peoria, Pike, Putnam, Rock Island, Schuyler, Stark, Tazewell,  Warren, Whiteside, Will, Winnebago and Woodford  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 April 16, and on or before July 1, have been postponed to July 1, 2013. This includes the June 17 deadline for second quarter estimated tax payments.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after April 16, and on or before May 1, as long as the deposits are made by May 1, 2013.

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 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 July 1 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 April 16 and on or before July 1.

The IRS also gives affected taxpayers until July 1 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 April 16 and on or before July 1.

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 April 16 and on or before May 1provided the taxpayer makes these deposits by May 1.

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 “Illinois/Severe Storms, 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

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 03-Jul-2013

The Onlinetaxes Hrblock Com

Onlinetaxes hrblock com 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. Onlinetaxes hrblock com irs. Onlinetaxes hrblock com gov/pub15a. Onlinetaxes hrblock com What's New Social security and Medicare tax for 2014. Onlinetaxes hrblock com  The social security tax rate is 6. Onlinetaxes hrblock com 2% each for the employee and employer, unchanged from 2013. Onlinetaxes hrblock com The social security wage base limit is $117,000. Onlinetaxes hrblock com The Medicare tax rate is 1. Onlinetaxes hrblock com 45% each for the employee and employer, unchanged from 2013. Onlinetaxes hrblock com There is no wage base limit for Medicare tax. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Onlinetaxes hrblock com Withholding allowance. Onlinetaxes hrblock com  The 2014 amount for one withholding allowance on an annual basis is $3,950. Onlinetaxes hrblock com Same-sex marriage. Onlinetaxes hrblock com  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. Onlinetaxes hrblock com For more information, see Revenue Ruling 2013-17, 2013-38 I. Onlinetaxes hrblock com R. Onlinetaxes hrblock com B. Onlinetaxes hrblock com 201, available at www. Onlinetaxes hrblock com irs. Onlinetaxes hrblock com gov/irb/2013-38_IRB/ar07. Onlinetaxes hrblock com html. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com Notice 2013-61, 2013-44 I. Onlinetaxes hrblock com R. Onlinetaxes hrblock com B. Onlinetaxes hrblock com 432, is available at www. Onlinetaxes hrblock com irs. Onlinetaxes hrblock com gov/irb/2013-44_IRB/ar10. Onlinetaxes hrblock com html. Onlinetaxes hrblock com Reminders Additional Medicare Tax withholding. Onlinetaxes hrblock com . Onlinetaxes hrblock com  In addition to withholding Medicare tax at 1. Onlinetaxes hrblock com 45%, you must withhold a 0. Onlinetaxes hrblock com 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com Additional Medicare Tax is only imposed on the employee. Onlinetaxes hrblock com There is no employer share of Additional Medicare Tax. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com For more information on Additional Medicare Tax, visit IRS. Onlinetaxes hrblock com gov and enter “Additional Medicare Tax” in the search box. Onlinetaxes hrblock com Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Onlinetaxes hrblock com  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. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com For more information, visit IRS. Onlinetaxes hrblock com gov and enter “work opportunity tax credit” in the search box. Onlinetaxes hrblock com COBRA premium assistance credit. Onlinetaxes hrblock com  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. Onlinetaxes hrblock com For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Onlinetaxes hrblock com Federal tax deposits must be made by electronic funds transfer. Onlinetaxes hrblock com  You must use electronic funds transfer to make all federal tax deposits. Onlinetaxes hrblock com Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Onlinetaxes hrblock com 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. Onlinetaxes hrblock com Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Onlinetaxes hrblock com EFTPS is a free service provided by the Department of Treasury. Onlinetaxes hrblock com Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Onlinetaxes hrblock com For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Onlinetaxes hrblock com To get more information about EFTPS or to enroll in EFTPS, visit www. Onlinetaxes hrblock com eftps. Onlinetaxes hrblock com gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Onlinetaxes hrblock com Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Onlinetaxes hrblock com You must receive written notice from the IRS to file Form 944. Onlinetaxes hrblock com  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. Onlinetaxes hrblock com S. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Onlinetaxes hrblock com For more information on requesting to file Form 944, visit IRS. Onlinetaxes hrblock com gov and enter “file employment taxes annually” in the search box. Onlinetaxes hrblock com Employers can request to file Forms 941 instead of Form 944. Onlinetaxes hrblock com  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. Onlinetaxes hrblock com You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Onlinetaxes hrblock com For more information on requesting to file Form 944, visit IRS. Onlinetaxes hrblock com gov and enter “file employment taxes annually” in the search box. Onlinetaxes hrblock com Aggregate Form 941 filers. Onlinetaxes hrblock com  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Onlinetaxes hrblock com Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com Aggregate Form 940 filers. Onlinetaxes hrblock com  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. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Onlinetaxes hrblock com Electronic filing and payment. Onlinetaxes hrblock com  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Onlinetaxes hrblock com Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Onlinetaxes hrblock com Spend less time and worry about taxes and more time running your business. Onlinetaxes hrblock com Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Onlinetaxes hrblock com For e-file, visit www. Onlinetaxes hrblock com irs. Onlinetaxes hrblock com gov/efile for additional information. Onlinetaxes hrblock com For EFTPS, visit www. Onlinetaxes hrblock com eftps. Onlinetaxes hrblock com gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Onlinetaxes hrblock com Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Onlinetaxes hrblock com  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. Onlinetaxes hrblock com Form W-4, Employee's Withholding Allowance Certificate. Onlinetaxes hrblock com Form W-4P, Withholding Certificate for Pension or Annuity Payments. Onlinetaxes hrblock com Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Onlinetaxes hrblock com Form W-4V, Voluntary Withholding Request. Onlinetaxes hrblock com For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Onlinetaxes hrblock com The electronic system must ensure that the information received by the payer is the information sent by the payee. Onlinetaxes hrblock com The system must document all occasions of user access that result in a submission. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com The electronic system must provide exactly the same information as the paper form. Onlinetaxes hrblock com The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Onlinetaxes hrblock com The electronic signature must be the final entry in the submission. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com You must also meet all recordkeeping requirements that apply to the paper forms. Onlinetaxes hrblock com For more information, see: Regulations sections 31. Onlinetaxes hrblock com 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Onlinetaxes hrblock com You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Onlinetaxes hrblock com irs. Onlinetaxes hrblock com gov/pub/irs-irbs/irb99-04. Onlinetaxes hrblock com pdf. Onlinetaxes hrblock com Additional employment tax information. Onlinetaxes hrblock com  Visit the IRS website at www. Onlinetaxes hrblock com irs. Onlinetaxes hrblock com gov/businesses and click on the Employment Taxes link under Businesses Topics. Onlinetaxes hrblock com Telephone help. Onlinetaxes hrblock com  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Onlinetaxes hrblock com Help for people with disabilities. Onlinetaxes hrblock com  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. Onlinetaxes hrblock com You may also use this number for assistance with unresolved tax problems. Onlinetaxes hrblock com Furnishing Form W-2 to employees electronically. Onlinetaxes hrblock com  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com The employee must be informed of the scope and duration of the consent. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Onlinetaxes hrblock com The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Onlinetaxes hrblock com 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. Onlinetaxes hrblock com The employer must notify the employee of any changes to the employer's contact information. Onlinetaxes hrblock com You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Onlinetaxes hrblock com For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Onlinetaxes hrblock com 6051-1(j). Onlinetaxes hrblock com Photographs of missing children. Onlinetaxes hrblock com  The IRS is a proud partner with the National Center for Missing and Exploited Children. Onlinetaxes hrblock com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com Introduction This publication supplements Publication 15 (Circular E). Onlinetaxes hrblock com It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Onlinetaxes hrblock com This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Onlinetaxes hrblock com Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Onlinetaxes hrblock com Ordering publications and forms. Onlinetaxes hrblock com   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. Onlinetaxes hrblock com 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. Onlinetaxes hrblock com   We welcome your comments about this publication and your suggestions for future editions. Onlinetaxes hrblock com    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Onlinetaxes hrblock com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Onlinetaxes hrblock com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Onlinetaxes hrblock com   You can also send us comments from www. Onlinetaxes hrblock com irs. Onlinetaxes hrblock com gov/formspubs. Onlinetaxes hrblock com Click on More Information and then click on Comment on Tax Forms and Publications. Onlinetaxes hrblock com   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. Onlinetaxes hrblock com Prev  Up  Next   Home   More Online Publications