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

Standard Deduction For Form 1040

How To Amend 2012 TaxesDo Military Pay TaxesFederal Income Tax TableFile 1040 EzTaxact.com 2011H&rblock OnlineHr Block ComAmended Tax Forms1040 Es Payment VoucherHow To Amend A Tax Return Already Filed10ezMilitary Tax FormFree H And R Block OnlineI Didn T File Taxes For 2012Can I File My 2010 Taxes In 2013E FileFiling 2012 Taxes In 2014E File Your State Taxes For Free2012 State Income Tax FormsH&r Block File For FreeHow Do I File My 2012 Taxes For FreeFederal Income Tax FormsFree State Tax Filing For Low IncomeFiling A Tax Ammendment2010 Taxes Cheap 1099g Form WBlock At Home2012 1040Tax Return For UnemployedIrs Form Ez 1040Does Military Pay State TaxesAmended Tax Returns More:label_amended_20tax_20returns More:taxes1040a Instruction BookIrs Tax ReturnAmmended Tax ReturnForm1040ezFree H & R Block FilingH&r Block Free For MilitaryHow Do I File An Amended Return For 2012State Tax Return Address1040a Form To Print

Standard Deduction For Form 1040

Standard deduction for form 1040 Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Standard deduction for form 1040 irs. Standard deduction for form 1040 gov/pub51. Standard deduction for form 1040 What's New Social security and Medicare tax for 2014. Standard deduction for form 1040  The social security tax rate is 6. Standard deduction for form 1040 2% each for the employee and employer, unchanged from 2013. Standard deduction for form 1040 The social security wage base limit is $117,000. Standard deduction for form 1040 The Medicare tax rate is 1. Standard deduction for form 1040 45% each for the employee and employer, unchanged from 2013. Standard deduction for form 1040 There is no wage base limit for Medicare tax. Standard deduction for form 1040 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. Standard deduction for form 1040 Withholding allowance. Standard deduction for form 1040  The 2014 amount for one withholding allowance on an annual basis is $3,950. Standard deduction for form 1040 Change of responsible party. Standard deduction for form 1040  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. Standard deduction for form 1040 Form 8822-B must be filed within 60 days of the change. Standard deduction for form 1040 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. Standard deduction for form 1040 For a definition of "responsible party", see the Form 8822-B instructions. Standard deduction for form 1040 Same-sex marriage. Standard deduction for form 1040  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. Standard deduction for form 1040 For more information, see Revenue Ruling 2013-17, 2013-38 I. Standard deduction for form 1040 R. Standard deduction for form 1040 B. Standard deduction for form 1040 201, available at www. Standard deduction for form 1040 irs. Standard deduction for form 1040 gov/irb/2013-38_IRB/ar07. Standard deduction for form 1040 html. Standard deduction for form 1040 Notice 2013-61 provides special administrative procedures for employers to make claims for refund 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. Standard deduction for form 1040 Notice 2013-61, 2013-44 I. Standard deduction for form 1040 R. Standard deduction for form 1040 B. Standard deduction for form 1040 432, is available at www. Standard deduction for form 1040 irs. Standard deduction for form 1040 gov/irb/2013-44_IRB/ar10. Standard deduction for form 1040 html. Standard deduction for form 1040 Reminders Additional Medicare Tax withholding. Standard deduction for form 1040  In addition to withholding Medicare tax at 1. Standard deduction for form 1040 45%, you must withhold a 0. Standard deduction for form 1040 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Standard deduction for form 1040 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. Standard deduction for form 1040 Additional Medicare Tax is only imposed on the employee. Standard deduction for form 1040 There is no employer share of Additional Medicare Tax. Standard deduction for form 1040 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. Standard deduction for form 1040 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. Standard deduction for form 1040 For more information on Additional Medicare Tax, visit IRS. Standard deduction for form 1040 gov and enter “Additional Medicare Tax” in the search box. Standard deduction for form 1040 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Standard deduction for form 1040  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. Standard deduction for form 1040 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. Standard deduction for form 1040 For more information, visit IRS. Standard deduction for form 1040 gov and enter “work opportunity tax credit” in the search box. Standard deduction for form 1040 Outsourcing payroll duties. Standard deduction for form 1040  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. Standard deduction for form 1040 The employer remains responsible if the third party fails to perform any required action. Standard deduction for form 1040 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. Standard deduction for form 1040 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Standard deduction for form 1040 COBRA premium assistance credit. Standard deduction for form 1040  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. Standard deduction for form 1040 For more information, see COBRA premium assistance credit under Introduction. Standard deduction for form 1040 Compensation paid to H-2A foreign agricultural workers. Standard deduction for form 1040  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Standard deduction for form 1040 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Standard deduction for form 1040 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Standard deduction for form 1040 An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Standard deduction for form 1040 In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Standard deduction for form 1040 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Standard deduction for form 1040 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Standard deduction for form 1040 For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Standard deduction for form 1040 Additional employment tax information. Standard deduction for form 1040  Visit the IRS website at www. Standard deduction for form 1040 irs. Standard deduction for form 1040 gov/businesses and click on Employment Taxes under Businesses Topics. Standard deduction for form 1040 For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Standard deduction for form 1040 m. Standard deduction for form 1040 –7:00 p. Standard deduction for form 1040 m. Standard deduction for form 1040 local time (Alaska and Hawaii follow Pacific time). Standard deduction for form 1040 Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Standard deduction for form 1040 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Standard deduction for form 1040  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Standard deduction for form 1040 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. Standard deduction for form 1040 See Regulations sections 1. Standard deduction for form 1040 1361-4(a)(7) and 301. Standard deduction for form 1040 7701-2(c)(2)(iv). Standard deduction for form 1040 Differential wage payments. Standard deduction for form 1040  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Standard deduction for form 1040 For more information, see Publication 15 (Circular E). Standard deduction for form 1040 Federal tax deposits must be made by electronic funds transfer. Standard deduction for form 1040  You must use electronic funds transfer to make all federal tax deposits. Standard deduction for form 1040 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Standard deduction for form 1040 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. Standard deduction for form 1040 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Standard deduction for form 1040 EFTPS is a free service provided by the Department of Treasury. Standard deduction for form 1040 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Standard deduction for form 1040 For more information on making federal tax deposits, see How To Deposit in section 7. Standard deduction for form 1040 To get more information about EFTPS or to enroll in EFTPS, visit www. Standard deduction for form 1040 eftps. Standard deduction for form 1040 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Standard deduction for form 1040 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Standard deduction for form 1040 Electronic filing and payment. Standard deduction for form 1040  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Standard deduction for form 1040 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Standard deduction for form 1040 Spend less time and worry on taxes and more time running your business. Standard deduction for form 1040 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Standard deduction for form 1040 For e-file, visit the IRS website at www. Standard deduction for form 1040 irs. Standard deduction for form 1040 gov/efile for additional information. Standard deduction for form 1040 For EFTPS, visit www. Standard deduction for form 1040 eftps. Standard deduction for form 1040 gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Standard deduction for form 1040 For electronic filing of Form W-2, visit www. Standard deduction for form 1040 socialsecurity. Standard deduction for form 1040 gov/employer. Standard deduction for form 1040 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Standard deduction for form 1040 If a valid EIN is not provided, the return or payment will not be processed. Standard deduction for form 1040 This may result in penalties and delays in processing your return or payment. Standard deduction for form 1040 Electronic funds withdrawal (EFW). Standard deduction for form 1040  If you file Form 943 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. Standard deduction for form 1040 However, do not use EFW to make federal tax deposits. Standard deduction for form 1040 For more information on paying your taxes using EFW, visit the IRS website at www. Standard deduction for form 1040 irs. Standard deduction for form 1040 gov/e-pay. Standard deduction for form 1040 A fee may be charged to file electronically. Standard deduction for form 1040 Credit or debit card payments. Standard deduction for form 1040   Employers can pay the balance due shown on Form 943 by credit or debit card. Standard deduction for form 1040 Do not use a credit or debit card to make federal tax deposits. Standard deduction for form 1040 For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Standard deduction for form 1040 irs. Standard deduction for form 1040 gov/e-pay. Standard deduction for form 1040 When you hire a new employee. Standard deduction for form 1040  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Standard deduction for form 1040 Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Standard deduction for form 1040 If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Standard deduction for form 1040 If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Standard deduction for form 1040 See section 1 for more information. Standard deduction for form 1040 Eligibility for employment. Standard deduction for form 1040  You must verify that each new employee is legally eligible to work in the United States. Standard deduction for form 1040 This includes completing the U. Standard deduction for form 1040 S. Standard deduction for form 1040 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Standard deduction for form 1040 You can get the form from USCIS offices or by calling 1-800-870-3676. Standard deduction for form 1040 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Standard deduction for form 1040 uscis. Standard deduction for form 1040 gov for more information. Standard deduction for form 1040 New hire reporting. Standard deduction for form 1040   You are required to report any new employee to a designated state new-hire registry. Standard deduction for form 1040 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. Standard deduction for form 1040 Many states accept a copy of Form W-4 with employer information added. Standard deduction for form 1040 Visit the Office of Child Support Enforcement's website at www. Standard deduction for form 1040 acf. Standard deduction for form 1040 hhs. Standard deduction for form 1040 gov/programs/cse/newhire for more information. Standard deduction for form 1040 Dishonored payments. Standard deduction for form 1040  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Standard deduction for form 1040 The penalty is $25 or 2% of the payment, whichever is more. Standard deduction for form 1040 However, the penalty on dishonored payments of $24. Standard deduction for form 1040 99 or less is an amount equal to the payment. Standard deduction for form 1040 For example, a dishonored payment of $18 is charged a penalty of $18. Standard deduction for form 1040 Forms in Spanish. Standard deduction for form 1040  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Standard deduction for form 1040 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Standard deduction for form 1040 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. Standard deduction for form 1040 References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Standard deduction for form 1040 Information returns. Standard deduction for form 1040  You may be required to file information returns to report certain types of payments made during the year. Standard deduction for form 1040 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. Standard deduction for form 1040 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 that you file (for example, Instructions for Form 1099-MISC). Standard deduction for form 1040 Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Standard deduction for form 1040 See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Standard deduction for form 1040 If you file 250 or more Forms W-2, you must file them electronically. Standard deduction for form 1040 SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Standard deduction for form 1040 Information reporting customer service site. Standard deduction for form 1040  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. Standard deduction for form 1040 If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Standard deduction for form 1040 The call site can also be reached by email at mccirp@irs. Standard deduction for form 1040 gov. Standard deduction for form 1040 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Standard deduction for form 1040 Web-based application for an employer identification number (EIN). Standard deduction for form 1040  You can apply for an employer identification number (EIN) online by visiting IRS. Standard deduction for form 1040 gov and clicking on the Apply for an EIN Online link under Tools. Standard deduction for form 1040 When a crew leader furnishes workers to you. Standard deduction for form 1040  Record the crew leader's name, address, and EIN. Standard deduction for form 1040 See sections 2 and 10. Standard deduction for form 1040 Change of address. Standard deduction for form 1040  Use Form 8822-B to notify the IRS of an address change. Standard deduction for form 1040 Do not mail form 8822-B with your employment tax return. Standard deduction for form 1040 Ordering forms and publications. Standard deduction for form 1040  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Standard deduction for form 1040 irs. Standard deduction for form 1040 gov/businesses. Standard deduction for form 1040 Click on the Online Ordering for Information Returns and Employer Returns. Standard deduction for form 1040 You can also visit www. Standard deduction for form 1040 irs. Standard deduction for form 1040 gov/formspubs to download other forms and publications. Standard deduction for form 1040 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. Standard deduction for form 1040 Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Standard deduction for form 1040 socialsecurity. Standard deduction for form 1040 gov/employer, to register for Business Services Online. Standard deduction for form 1040 You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Standard deduction for form 1040 Form W-3 will be created for you based on your Forms W-2. Standard deduction for form 1040 Tax Questions. Standard deduction for form 1040   If you have a tax question, check the information available on IRS. Standard deduction for form 1040 gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Standard deduction for form 1040 m. Standard deduction for form 1040 –7:00 p. Standard deduction for form 1040 m. Standard deduction for form 1040 local time (Alaska and Hawaii follow Pacific time). Standard deduction for form 1040 We cannot answer tax questions sent to the address provided later for comments and suggestions. Standard deduction for form 1040 Recordkeeping. Standard deduction for form 1040  Keep all records of employment taxes for at least 4 years. Standard deduction for form 1040 These should be available for IRS review. Standard deduction for form 1040 Your records should include the following information. Standard deduction for form 1040 Your employer identification number (EIN). Standard deduction for form 1040 Amounts and dates of all wage, annuity, and pension payments. Standard deduction for form 1040 Names, addresses, social security numbers, and occupations of employees and recipients. Standard deduction for form 1040 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Standard deduction for form 1040 Dates of employment for each employee. Standard deduction for form 1040 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 payers made to them. Standard deduction for form 1040 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Standard deduction for form 1040 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Standard deduction for form 1040 Copies of returns filed and confirmation numbers. Standard deduction for form 1040 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Standard deduction for form 1040 If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Standard deduction for form 1040 If the crew leader has no permanent mailing address, record his or her present address. Standard deduction for form 1040 Private delivery services. Standard deduction for form 1040  You can use certain private delivery services designated by the IRS to send tax returns and payments. Standard deduction for form 1040 The list includes only the following. Standard deduction for form 1040 DHL Express (DHL): DHL Same Day Service. Standard deduction for form 1040 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Standard deduction for form 1040 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Standard deduction for form 1040 M. Standard deduction for form 1040 , UPS Worldwide Express Plus, and UPS Worldwide Express. Standard deduction for form 1040 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Standard deduction for form 1040 gov and enter "private delivery service" in the search box. Standard deduction for form 1040 Your private delivery service can tell you how to get written proof of the mailing date. Standard deduction for form 1040 Private delivery services cannot deliver items to P. Standard deduction for form 1040 O. Standard deduction for form 1040 boxes. Standard deduction for form 1040 You must use the U. Standard deduction for form 1040 S. Standard deduction for form 1040 Postal Service to mail any item to an IRS P. Standard deduction for form 1040 O. Standard deduction for form 1040 box address. Standard deduction for form 1040 Photographs of missing children. Standard deduction for form 1040  The IRS is a proud partner with the National Center for Missing and Exploited Children. Standard deduction for form 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Standard deduction for form 1040 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. Standard deduction for form 1040 Calendar The following are important dates and responsibilities. Standard deduction for form 1040 See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Standard deduction for form 1040 Also see Publication 509, Tax Calendars. Standard deduction for form 1040   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Standard deduction for form 1040 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. Standard deduction for form 1040 However, a statewide legal holiday does not delay the due date of federal tax deposits. Standard deduction for form 1040 See Deposits on Business Days Only in section 7. Standard deduction for form 1040 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. Standard deduction for form 1040 S. Standard deduction for form 1040 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Standard deduction for form 1040 See Private delivery services under Reminders. Standard deduction for form 1040 By January 31 . Standard deduction for form 1040   File Form 943. Standard deduction for form 1040 See section 8 for more information on Form 943. Standard deduction for form 1040 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Standard deduction for form 1040 Furnish each employee with a completed Form W-2. Standard deduction for form 1040 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Standard deduction for form 1040 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Standard deduction for form 1040 See section 10 for more information on FUTA. Standard deduction for form 1040 If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Standard deduction for form 1040 File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Standard deduction for form 1040 If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Standard deduction for form 1040 By February 15. Standard deduction for form 1040  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Standard deduction for form 1040 On February 16. Standard deduction for form 1040  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Standard deduction for form 1040 Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Standard deduction for form 1040 If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Standard deduction for form 1040 See section 5 for more information. Standard deduction for form 1040 If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Standard deduction for form 1040 By February 28. Standard deduction for form 1040   File paper Forms 1099 and 1096. Standard deduction for form 1040 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Standard deduction for form 1040 S. Standard deduction for form 1040 Information Returns, with the IRS. Standard deduction for form 1040 For electronically filed returns, see By March 31 below. Standard deduction for form 1040 File paper Forms W-2 and W-3. Standard deduction for form 1040 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Standard deduction for form 1040 For electronically filed returns, see By March 31 next. Standard deduction for form 1040 By March 31. Standard deduction for form 1040   File electronic Forms W-2 and 1099. Standard deduction for form 1040 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Standard deduction for form 1040 For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Standard deduction for form 1040 socialsecurity. Standard deduction for form 1040 gov/employer. Standard deduction for form 1040 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Standard deduction for form 1040 By April 30, July 31, October 31, and January 31. Standard deduction for form 1040   Deposit FUTA taxes. Standard deduction for form 1040 Deposit FUTA tax if the undeposited amount is over $500. Standard deduction for form 1040 Before December 1. Standard deduction for form 1040  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Standard deduction for form 1040 Introduction This publication is for employers of agricultural workers (farmworkers). Standard deduction for form 1040 It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Standard deduction for form 1040 Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Standard deduction for form 1040 If you have nonfarm employees, see Publication 15 (Circular E). Standard deduction for form 1040 If you have employees in the U. Standard deduction for form 1040 S. Standard deduction for form 1040 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Standard deduction for form 1040 Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Standard deduction for form 1040 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. Standard deduction for form 1040 Comments and suggestions. Standard deduction for form 1040   We welcome your comments about this publication and your suggestions for future editions. Standard deduction for form 1040   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Standard deduction for form 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Standard deduction for form 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Standard deduction for form 1040   You can also send us comments from www. Standard deduction for form 1040 irs. Standard deduction for form 1040 gov/formspubs. Standard deduction for form 1040 Click on More Information and then click on Comment on Tax Forms and Publications. Standard deduction for form 1040   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Standard deduction for form 1040 COBRA premium assistance credit. Standard deduction for form 1040   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. Standard deduction for form 1040 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. Standard deduction for form 1040 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Standard deduction for form 1040 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Standard deduction for form 1040 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Standard deduction for form 1040 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Standard deduction for form 1040   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. Standard deduction for form 1040 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. Standard deduction for form 1040   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. Standard deduction for form 1040 The assistance for the coverage can last up to 15 months. Standard deduction for form 1040   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. Standard deduction for form 1040 For more information, see Notice 2009-27, 2009-16 I. Standard deduction for form 1040 R. Standard deduction for form 1040 B. Standard deduction for form 1040 838, available at www. Standard deduction for form 1040 irs. Standard deduction for form 1040 gov/irb/2009-16_irb/ar09. Standard deduction for form 1040 html. Standard deduction for form 1040   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. Standard deduction for form 1040   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Standard deduction for form 1040 The reimbursement is made through a credit against the employer's employment tax liabilities. Standard deduction for form 1040 For information on how to claim the credit, see the Instructions for Form 943. Standard deduction for form 1040 The credit is treated as a deposit made on the first day of the return period. Standard deduction for form 1040 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Standard deduction for form 1040 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. Standard deduction for form 1040   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Standard deduction for form 1040 Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Standard deduction for form 1040 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. Standard deduction for form 1040 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Standard deduction for form 1040 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. Standard deduction for form 1040 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Standard deduction for form 1040 A record of the social security numbers (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. Standard deduction for form 1040   For more information, visit IRS. Standard deduction for form 1040 gov and enter “COBRA” in the search box. Standard deduction for form 1040 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
Español

National Telecommunications and Information Administration

The National Telecommunications and Information Administration manages federal spectrum use, makes grants to further develop and deploy broadband internet, conducts telecommunications research, and advises the president on telecommunications and information policy issues.

Contact the Agency or Department

Website: National Telecommunications and Information Administration

Address: 1401 Constitution Ave NW
Washington, DC 20230

Phone Number: (202) 482-2000

The Standard Deduction For Form 1040

Standard deduction for form 1040 Publication 15-B - Additional Material Prev  Up  Next   Home   More Online Publications