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State Tax Form

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State Tax Form

State tax form Publication 51 - Main Content Table of Contents 1. State tax form Taxpayer Identification NumbersWhen you receive your EIN. State tax form Registering for SSNVS. State tax form 2. State tax form Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. State tax form Wages and Other Compensation 4. State tax form Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. State tax form Federal Income Tax WithholdingImplementation of lock-in letter. State tax form Seasonal employees and employees not currently performing services. State tax form Termination and re-hire of employees. State tax form How To Figure Federal Income Tax Withholding 6. State tax form Required Notice to Employees About Earned Income Credit (EIC) 7. State tax form Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. State tax form Form 943 9. State tax form Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. State tax form Federal Unemployment (FUTA) Tax 11. State tax form Reconciling Wage Reporting Forms 13. State tax form Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. State tax form Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. State tax form Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. State tax form Employer identification number (EIN). State tax form   An employer identification number (EIN) is a nine-digit number that the IRS issues. State tax form The digits are arranged as follows: 00-0000000. State tax form It is used to identify the tax accounts of employers and certain others who have no employees. State tax form Use your EIN on all of the items that you send to the IRS and SSA. State tax form   If you do not have an EIN, you may apply for one online. State tax form Visit IRS. State tax form gov and click on the Apply for an EIN Online link under Tools. State tax form You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. State tax form Do not use a SSN in place of an EIN. State tax form   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. State tax form If you took over another employer's business, do not use that employer's EIN. State tax form   You should have only one EIN. State tax form If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). State tax form Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. State tax form The IRS will tell you which EIN to use. State tax form   For more information, see Publication 1635 or Publication 583. State tax form When you receive your EIN. State tax form   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). State tax form You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. State tax form Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. State tax form If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. State tax form Social security number (SSN). State tax form   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. State tax form You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. State tax form Do not accept a social security card that says “Not valid for employment. State tax form ” A social security number issued with this legend does not permit employment. State tax form You may, but are not required to, photocopy the social security card if the employee provides it. State tax form If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. State tax form See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. State tax form Applying for a social security card. State tax form   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. State tax form You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. State tax form socialsecurity. State tax form gov/online/ss-5. State tax form html. State tax form The employee must complete and sign Form SS-5; it cannot be filed by the employer. State tax form You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. State tax form Applying for a social security number. State tax form   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. State tax form If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. State tax form When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. State tax form Furnish Copies B, C, and 2 of Form W-2c to the employee. State tax form Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. State tax form For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. State tax form socialsecurity. State tax form gov/employer. State tax form Advise your employee to correct the SSN on his or her original Form W-2. State tax form Correctly record the employee's name and SSN. State tax form   Record the name and number of each employee as they are shown on the employee's social security card. State tax form If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. State tax form Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. State tax form   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. State tax form It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. State tax form IRS individual taxpayer identification numbers (ITINs) for aliens. State tax form   Do not accept an ITIN in place of an SSN for employee identification or for work. State tax form An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. State tax form S. State tax form employment. State tax form The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). State tax form However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). State tax form    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. State tax form If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. State tax form Do not use an ITIN in place of an SSN on Form W-2. State tax form Verification of social security numbers. State tax form   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. State tax form Visit www. State tax form socialsecurity. State tax form gov/employer/ssnv. State tax form htm for more information. State tax form Registering for SSNVS. State tax form   You must register online and receive authorization from your employer to use SSNVS. State tax form To register, visit SSA's website at www. State tax form socialsecurity. State tax form gov/employer and click on the Business Services Online link. State tax form Follow the registration instructions to obtain a user identification (ID) and password. State tax form You will need to provide the following information about yourself and your company. State tax form Name. State tax form SSN. State tax form Date of birth. State tax form Type of employer. State tax form EIN. State tax form Company name, address, and telephone number. State tax form Email address. State tax form When you have completed the online registration process, SSA will mail a one-time activation code to your employer. State tax form You must enter the activation code online to use SSNVS. State tax form 2. State tax form Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. State tax form See Publication 15-A for details on statutory employees and nonemployees. State tax form Employee status under common law. State tax form   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. State tax form This is so even when you give the employee freedom of action. State tax form What matters is that you have the right to control the details of how the services are performed. State tax form See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. State tax form If an employer-employee relationship exists, it does not matter what it is called. State tax form The employee may be called an agent or independent contractor. State tax form It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. State tax form You are responsible for withholding and paying employment taxes for your employees. State tax form You are also required to file employment tax returns. State tax form These requirements do not apply to amounts that you pay to independent contractors. State tax form The rules discussed in this publication apply only to workers who are your employees. State tax form In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. State tax form For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. State tax form Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. State tax form The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. State tax form Crew Leaders If you are a crew leader, you are an employer of farmworkers. State tax form A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. State tax form If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. State tax form For FUTA tax rules, see section 10. State tax form Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. State tax form See Publication 541, Partnerships, for more details. State tax form The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. State tax form Exception—Qualified joint venture. State tax form   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. State tax form A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). State tax form   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. State tax form Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. State tax form   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. State tax form If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. State tax form Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. State tax form However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. State tax form    Note. State tax form If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. State tax form   For more information on qualified joint ventures, visit IRS. State tax form gov and enter “qualified joint venture” in the search box. State tax form Exception—Community income. State tax form   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. State tax form S. State tax form possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. State tax form You may still make an election to be taxed as a qualified joint venture instead of a partnership. State tax form See Exception—Qualified joint venture , earlier in this section. State tax form 3. State tax form Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. State tax form You may also be required to withhold, deposit, and report Additional Medicare Tax. State tax form See section 4 for more information. State tax form If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. State tax form You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. State tax form FUTA tax is discussed in section 10. State tax form Cash wages include checks, money orders, etc. State tax form Do not count as cash wages the value of food, lodging, and other noncash items. State tax form For more information on what payments are considered taxable wages, see Publication 15 (Circular E). State tax form Commodity wages. State tax form   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. State tax form However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. State tax form These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. State tax form Other compensation. State tax form   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. State tax form Family members. State tax form   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. State tax form However, certain exemptions may apply for your child, spouse, or parent. State tax form See the table, How Do Employment Taxes Apply to Farmwork , in section 12. State tax form Household employees. State tax form   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. State tax form   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. State tax form Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. State tax form   For more information, see Publication 926, Household Employer's Tax Guide. State tax form    Wages for household work may not be a deductible farm expense. State tax form See Publication 225, Farmer's Tax Guide. State tax form Share farmers. State tax form   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. State tax form Compensation paid to H-2A visa holders. State tax form   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 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. State tax form On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. State tax form   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. State tax form In that case, the worker must give the employer a completed Form W-4. State tax form Federal income tax withheld should be reported in box 2 of Form W-2. State tax form These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. State tax form For 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. State tax form 4. State tax form Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. State tax form You may also be required to withhold Additional Medicare Tax. State tax form For more information, see Additional Medicare Tax withholding , later. State tax form The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. State tax form You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). State tax form The $150 test applies separately to each farmworker that you employ. State tax form If you employ a family of workers, each member is treated separately. State tax form Do not count wages paid by other employers. State tax form The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. State tax form Exceptions. State tax form   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. State tax form   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. State tax form Social Security and Medicare Tax Withholding The social security tax rate is 6. State tax form 2%, for both the employee and employer, on the first $117,000 paid to each employee. State tax form You must withhold at this rate from each employee and pay a matching amount. State tax form The Medicare tax rate is 1. State tax form 45% each for the employee and employer on all wages. State tax form You must withhold at this rate from each employee and pay a matching amount. State tax form There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. State tax form Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. State tax form For details, see Publication 15-A. State tax form Additional Medicare Tax withholding. State tax form   In addition to withholding Medicare tax at 1. State tax form 45%, you must withhold a 0. State tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State tax form 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. State tax form Additional Medicare Tax is only imposed on the employee. State tax form There is no employer share of Additional Medicare Tax. State tax form 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. State tax form   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). State tax form For more information on Additional Medicare Tax, visit IRS. State tax form gov and enter “Additional Medicare Tax” in the search box. State tax form Employee share paid by employer. State tax form   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. State tax form If you do not withhold the taxes, however, you must still pay them. State tax form Any employee social security and Medicare taxes that you pay is additional income to the employee. State tax form Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. State tax form Also, do not count the additional income as wages for FUTA tax purposes. State tax form Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. State tax form See section 7 of Publication 15-A. State tax form Withholding social security and Medicare taxes on nonresident alien employees. State tax form   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. State tax form S. State tax form citizen or resident alien. State tax form However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. State tax form Also see Compensation paid to H-2A visa holders in section 3. State tax form Religious exemption. State tax form    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. State tax form This exemption is available only if both the employee and the employer are members of the sect. State tax form   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. State tax form 5. State tax form Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. State tax form The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. State tax form You may use one of several methods to determine the amount of federal income tax withholding. State tax form They are discussed in section 13. State tax form Form W-4. State tax form   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. State tax form Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. State tax form Advise your employees to use the IRS Withholding Calculator on the IRS website at www. State tax form irs. State tax form gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. State tax form   Ask each new employee to give you a signed Form W-4 when starting work. State tax form Make the form effective with the first wage payment. State tax form If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. State tax form Forms in Spanish. State tax form   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. State tax form For more information, see Publicación 17(SP). State tax form Effective date of Form W-4. State tax form   A Form W-4 remains in effect until the employee gives you a new one. State tax form When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. State tax form Do not adjust withholding retroactively. State tax form If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. State tax form For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. State tax form A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. State tax form Completing Form W-4. State tax form   The amount of federal income tax withholding is based on marital status and withholding allowances. State tax form Your employees may not base their withholding amounts on a fixed dollar amount or percentage. State tax form However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. State tax form   Employees may claim fewer withholding allowances than they are entitled to claim. State tax form They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. State tax form   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. State tax form Along with Form W-4, you may wish to order Publication 505 for use by your employees. State tax form    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. State tax form If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. State tax form Exemption from federal income tax withholding. State tax form   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. State tax form See the Form W-4 instructions for more information. State tax form However, the wages are still subject to social security and Medicare taxes. State tax form   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. State tax form To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. State tax form If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. State tax form If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. State tax form Withholding income taxes on the wages of nonresident alien employees. State tax form   In general, you must withhold federal income taxes on the wages of nonresident alien employees. State tax form However, see Publication 515 for exceptions to this general rule. State tax form Also see Compensation paid to H-2A visa workers in section 3. State tax form Withholding adjustment for nonresident alien employees. State tax form   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. State tax form This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. State tax form See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). State tax form Nonresident alien employee's Form W-4. State tax form   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. State tax form   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. State tax form    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. State tax form Form 8233. State tax form   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. State tax form See Publication 515 for details. State tax form IRS review of requested Forms W-4. State tax form   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. State tax form You may also be directed to send certain Forms W-4 to the IRS. State tax form You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. State tax form Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. State tax form The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. State tax form When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. State tax form   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). State tax form However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). State tax form Initial lock-in letter. State tax form   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. State tax form In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. State tax form You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. State tax form If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. State tax form You may follow any reasonable business practice to furnish the employee copy to the employee. State tax form Implementation of lock-in letter. State tax form   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. State tax form You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. State tax form The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. State tax form Seasonal employees and employees not currently performing services. State tax form   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. State tax form You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. State tax form You reasonably expect the employee to resume services within 12 months of the date of the notice. State tax form The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. State tax form Termination and re-hire of employees. State tax form   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. State tax form You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. State tax form Modification notice. State tax form   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. State tax form The modification notice may change the marital status and/or the number of withholding allowances permitted. State tax form You must withhold federal income tax based on the effective date specified in the modification notice. State tax form New Form W-4 after IRS notice. State tax form   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. State tax form You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. State tax form If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. State tax form   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. State tax form Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. State tax form Substitute Forms W-4. State tax form   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. State tax form Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. State tax form gov to obtain copies of Form W-4. State tax form   You may use a substitute version of Form W-4 to meet your business needs. State tax form However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. State tax form At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. State tax form   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. State tax form However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. State tax form Invalid Forms W-4. State tax form   Any unauthorized change or addition to Form W-4 makes it invalid. State tax form This includes taking out any language by which the employee certifies that the form is correct. State tax form A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. State tax form An employee who submits a false Form W-4 may be subject to a $500 penalty. State tax form You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. State tax form   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. State tax form Tell the employee that it is invalid and ask for another one. State tax form If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. State tax form However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. State tax form   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. State tax form R. State tax form B. State tax form 455, available at www. State tax form irs. State tax form gov/irb/2007-35_IRB/ar10. State tax form html. State tax form Amounts exempt from levy on wages, salary, and other income. State tax form   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. State tax form Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. State tax form If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. State tax form How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. State tax form Wage bracket tables. State tax form See section 13 for directions on how to use the tables. State tax form Percentage method. State tax form See section 13 for directions on how to use the percentage method. State tax form Alternative formula tables for percentage method withholding. State tax form See Publication 15-A. State tax form Wage bracket percentage method withholding tables. State tax form See Publication 15-A. State tax form Other alternative methods. State tax form See Publication 15-A. State tax form Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. State tax form If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. State tax form Supplemental wages. State tax form   Supplemental wages are wage payments to an employee that are not regular wages. State tax form They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. State tax form Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. State tax form   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. State tax form   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. State tax form If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. State tax form Withhold a flat 25% (no other percentage allowed). State tax form If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. State tax form If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. State tax form Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. State tax form Subtract the tax withheld from the regular wages. State tax form Withhold the remaining tax from the supplemental wages. State tax form If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. State tax form If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. State tax form This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. State tax form    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. State tax form See section 7 in Publication 15 (Circular E) for details. State tax form   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. State tax form 6. State tax form Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. State tax form Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. State tax form This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. State tax form You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. State tax form You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. State tax form If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. State tax form If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. State tax form If Form W-2 is not required, you must notify the employee by February 7, 2014. State tax form 7. State tax form Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. State tax form You must use electronic funds transfer to make all federal tax deposits. State tax form See How To Deposit , later in this section. State tax form The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. State tax form For more information, see COBRA premium assistance credit under Introduction. State tax form Payment with return. State tax form   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. State tax form You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. State tax form However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. State tax form You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. State tax form This payment may be $2,500 or more. State tax form Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. State tax form Semiweekly schedule depositors must timely deposit the amount. State tax form See Accuracy of Deposits Rule and How To Deposit, later in this section. State tax form When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. State tax form See Employers of Both Farm and Nonfarm Workers, later in this section. State tax form The rules for determining when to deposit Form 943 taxes are discussed below. State tax form See section 10 for the separate rules that apply to FUTA tax. State tax form Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. State tax form The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. State tax form The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). State tax form The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. State tax form If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. State tax form If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. State tax form Lookback period. State tax form   The lookback period is the second calendar year preceding the current calendar year. State tax form For example, the lookback period for 2014 is 2012. State tax form Example of deposit schedule based on lookback period. State tax form Rose Co. State tax form reported taxes on Form 943 as follows. State tax form 2012 — $48,000 2013 — $60,000 Rose Co. State tax form is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. State tax form However, for 2015, Rose Co. State tax form is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. State tax form Adjustments to lookback period taxes. State tax form   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). State tax form Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. State tax form Example of adjustments. State tax form An employer originally reported total tax of $45,000 for the lookback period in 2012. State tax form The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. State tax form The total tax reported in the lookback period is still $45,000. State tax form The $10,000 adjustment is also not treated as part of the 2014 taxes. State tax form Deposit period. State tax form   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. State tax form For monthly schedule depositors, the deposit period is a calendar month. State tax form The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. State tax form Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. State tax form You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. State tax form Monthly schedule example. State tax form   Red Co. State tax form is a seasonal employer and a monthly schedule depositor. State tax form It pays wages each Friday. State tax form It paid wages during August 2014, but did not pay any wages during September. State tax form Red Co. State tax form must deposit the combined tax liabilities for the August paydays by September 15. State tax form Red Co. State tax form does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. State tax form New employers. State tax form   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. State tax form Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). State tax form Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. State tax form Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. State tax form Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. State tax form Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. State tax form For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. State tax form If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. State tax form Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. State tax form Semiweekly Deposit Schedule IF the payday falls on a. State tax form . State tax form . State tax form THEN deposit taxes by the following. State tax form . State tax form . State tax form Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. State tax form   Green, Inc. State tax form , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. State tax form Green, Inc. State tax form , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. State tax form Green, Inc. State tax form 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). State tax form Semiweekly deposit period spanning two quarters. State tax form   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. State tax form For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. State tax form Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). State tax form Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. State tax form A business day is any day other than a Saturday, Sunday, or legal holiday. State tax form For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). State tax form Semiweekly schedule depositors   will always have 3 business days to make a deposit. State tax form That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. State tax form For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). State tax form Legal holiday. State tax form   The term “legal holiday” means any legal holiday in the District of Columbia. State tax form Legal holidays for 2014 are listed below. State tax form January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. State tax form February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. State tax form For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. State tax form For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. State tax form Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. State tax form However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. State tax form For example, Fir Co. State tax form is a semiweekly schedule depositor. State tax form On Monday, Fir Co. State tax form accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. State tax form On Tuesday, Fir Co. State tax form accumulates additional taxes of $30,000. State tax form Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. State tax form does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). State tax form If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. State tax form Example of the $100,000 next-day deposit rule. State tax form   Elm, Inc. State tax form , started its business on May 1, 2014. State tax form Because Elm, Inc. State tax form , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. State tax form , is a monthly schedule depositor. State tax form On May 8, Elm, Inc. State tax form , paid wages for the first time and accumulated taxes of $50,000. State tax form On May 9 (Friday), Elm, Inc. State tax form , paid wages and accumulated taxes of $60,000, for a total of $110,000. State tax form Because Elm, Inc. State tax form , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. State tax form Elm, Inc. State tax form , became a semiweekly schedule depositor on May 10. State tax form It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. State tax form Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. State tax form However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. State tax form Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. State tax form The deposit shortfall is paid or deposited by the shortfall makeup date as described below. State tax form Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. State tax form You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. State tax form Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. State tax form For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). State tax form How To Deposit You must deposit employment taxes by electronic funds transfer. State tax form See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. State tax form Electronic deposit requirement. State tax form   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). State tax form Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). State tax form 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. State tax form   EFTPS is a free service provided by the Department of Treasury. State tax form To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). State tax form You can also visit the EFTPS website at www. State tax form eftps. State tax form gov. State tax form Additional information about EFTPS is also available in Publication 966. State tax form New employers that have a federal tax obligation will be pre-enrolled in EFTPS. State tax form Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. State tax form See When you receive your EIN in section 1 for more information. State tax form Deposit record. State tax form   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. State tax form The number can be used as a receipt or to trace the payment. State tax form Depositing on time. State tax form   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. State tax form m. State tax form Eastern time the day before the date a deposit is due. State tax form If you use a third party to make a deposit on your behalf, they may have different cutoff times. State tax form Same-day payment option. State tax form   If you fail to initiate a deposit transaction on EFTPS by 8 p. State tax form m. State tax form Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). State tax form To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. State tax form Please check with your financial institution regarding availability, deadlines, and costs. State tax form Your financial institution may charge you a fee for payments made this way. State tax form To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. State tax form eftps. State tax form gov to download the Same-Day Payment Worksheet. State tax form Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. State tax form The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. State tax form IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. State tax form For amounts not properly deposited or not deposited on time, the penalty rates are shown next. State tax form Penalty Charged for. State tax form . State tax form . State tax form 2% Deposits made 1 to 5 days late. State tax form 5% Deposits made 6 to 15 days late. State tax form 10% Deposits made 16 or more days late. State tax form Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. State tax form 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. State tax form See Payment with return , earlier in this section, for exceptions. State tax form 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. State tax form Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. State tax form Order in which deposits are applied. State tax form   Deposits generally are applied to the most recent tax liability within the year. State tax form If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. State tax form Follow the instructions on the penalty notice that you received. State tax form For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. State tax form You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. State tax form irs. State tax form gov/pub/irs-irbs/irb01-50. State tax form pdf. State tax form Example. State tax form Cedar, Inc. State tax form , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. State tax form It does not make the deposit on July 15. State tax form On August 15, Cedar, Inc. State tax form , deposits $2,000. State tax form Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. State tax form Accordingly, $500 of the July 15 liability remains undeposited. State tax form The penalty on this underdeposit will apply as explained above. State tax form Trust fund recovery penalty. State tax form   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. State tax form The penalty is the full amount of the unpaid trust fund tax. State tax form This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. State tax form   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. State tax form   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. State tax form A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. State tax form    Willfully means voluntarily, consciously, and intentionally. State tax form A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. State tax form “Average” failure-to-deposit penalty. State tax form   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. State tax form IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. State tax form Completed Form 943, line 17, instead of Form 943-A. State tax form Failed to attach a properly completed Form 943-A. State tax form Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. State tax form   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. State tax form Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. State tax form   You can avoid the penalty by reviewing your return before filing it. State tax form Follow these steps before filing your Form 943. State tax form If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. State tax form If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. State tax form Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. State tax form Do not show negative amounts on Form 943, line 17, or Form 943-A. State tax form For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. State tax form Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). State tax form Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. State tax form If a deposit is due, deposi
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General Car Tips

Whether you are buying or leasing a vehicle, these tips will help you get the best deal and avoid problems.

  • Decide what kind of vehicle best suits your needs and budget. Read our tips for choosing a safe vehicle. To compare models and get car buying tips, visit Edmunds.com or InternetAutoGuide.com.
  • Consider fuel economy. A vehicle that gets more miles per gallon is good for your wallet as well as for the environment.
  • Check out the seller. For car dealers, check with your local consumer protection office and Better Business Bureau. If you're buying from an individual, check the title to make sure you're dealing with the vehicle owner.
  • Take a test drive. Drive at different speeds and check for smooth right and left turns. On a straight stretch, make sure the vehicle doesn't pull to one side.
  • Handle trade-ins and financing separately from your purchase to get the best deal on each. Get a written price quote before you talk about a trade-in or dealer financing.
  • Shop in advance for the best finance deal at your credit union, bank or finance company. Look at the total finance charges and the Annual Percentage Rate (APR), not just the monthly payment.
  • Read and understand every document you are asked to sign.
  • Don't take possession of the car until all paperwork is final.
  • Choose an auto insurance policy that is right for you.

Vehicle Financing

Most car buyers today need some form of financing to purchase a new vehicle. Many use direct lending, that is, a loan from a finance company, bank, or credit union. In direct lending, a buyer agrees to pay the amount financed, plus an agreed-upon finance charge, over a specified period. Once a buyer and a vehicle dealership enter into a contract to purchase a vehicle, the buyer uses the loan proceeds from the direct lender to pay the dealership for the vehicle.

Another common form is dealership financing, which offers convenience, financing options, and sometimes special, manufacturer-sponsored, low-rate deals. Before you make a financing decision, it’s important to do your research:

  • Decide in advance how much you can afford to spend and stick to your limit.
  • Get a copy of your credit report and correct any errors before applying for a loan.
  • Check buying guides to identify price ranges and best available deals.

The Federal Trade Commission has more information about vehicle financing, deciding what you can afford, and consumer protections. If you need to file a complaint about your auto loan, contact the Consumer Financial Protection Bureau.

The State Tax Form

State tax form Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. State tax form Filing options when no return is required. State tax form What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. State tax form Claim for refund process. State tax form How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. State tax form The worker is your employee if you can control not only what work is done, but how it is done. State tax form If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. State tax form It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. State tax form Example. State tax form You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. State tax form Betty follows your specific instructions about household and child care duties. State tax form You provide the household equipment and supplies that Betty needs to do her work. State tax form Betty is your household employee. State tax form Household work. State tax form   Household work is work done in or around your home. State tax form Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. State tax form Workers who are not your employees. State tax form   If only the worker can control how the work is done, the worker is not your employee but is self-employed. State tax form A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. State tax form   A worker who performs child care services for you in his or her home generally is not your employee. State tax form   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. State tax form Example. State tax form You made an agreement with John Peters to care for your lawn. State tax form John runs a lawn care business and offers his services to the general public. State tax form He provides his own tools and supplies, and he hires and pays any helpers he needs. State tax form Neither John nor his helpers are your household employees. State tax form More information. State tax form   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. State tax form Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. State tax form When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. State tax form S. State tax form Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. State tax form No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. State tax form You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. State tax form Acceptable documents to establish identity and employment eligibility are listed on Form I-9. State tax form You should keep the completed Form I-9 in your own records. State tax form Do not submit it to the IRS, the USCIS, or any other government or other entity. State tax form The form must be kept available for review upon notice by an authorized U. State tax form S. State tax form Government official. State tax form Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. State tax form Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. State tax form uscis. State tax form gov. State tax form If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. State tax form You also can visit the USCIS website at www. State tax form uscis. State tax form gov to get Form I-9. State tax form For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. State tax form Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. State tax form To find out, read Table 1. State tax form You do not need to withhold federal income tax from your household employee's wages. State tax form But if your employee asks you to withhold it, you can. State tax form See Do You Need To Withhold Federal Income Tax, later. State tax form If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. State tax form If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. State tax form The rest of this publication does not apply to you. State tax form State employment taxes. State tax form   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. State tax form For a list of state unemployment tax agencies, visit the U. State tax form S. State tax form Department of Labor's website at www. State tax form workforcesecurity. State tax form doleta. State tax form gov/unemploy/agencies. State tax form asp. State tax form You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. State tax form    Table 1. State tax form Do You Need To Pay Employment Taxes? IF you . State tax form . State tax form . State tax form THEN you need to . State tax form . State tax form . State tax form A– Pay cash wages of $1,900 or more in 2014 to any one household employee. State tax form Withhold and pay social security and Medicare taxes. State tax form The taxes are 15. State tax form 3%1 of cash wages. State tax form Your employee's share is 7. State tax form 65%1. State tax form   (You can choose to pay it yourself and not withhold it. State tax form ) Your share is 7. State tax form 65%. State tax form   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). State tax form B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. State tax form Pay federal unemployment tax. State tax form The tax is 6% of cash wages. State tax form Wages over $7,000 a year per employee are not taxed. State tax form You also may owe state unemployment tax. State tax form   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. State tax form 1In addition to withholding Medicare tax at 1. State tax form 45%, you must withhold a 0. State tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State tax form 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. State tax form Additional Medicare Tax is only imposed on the employee. State tax form There is no employer share of Additional Medicare Tax. State tax form 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. State tax form Note. State tax form If neither A nor B above applies, you do not need to pay any federal employment taxes. State tax form But you may still need to pay state employment taxes. State tax form Table 2. State tax form Household Employer's Checklist You may need to do the following things when you have a household employee. State tax form   When you hire a household employee: □ Find out if the person can legally work in the United States. State tax form  □ Find out if you need to pay state taxes. State tax form When you pay your household employee: □ Withhold social security and Medicare taxes. State tax form  □ Withhold federal income tax. State tax form  □ Decide how you will make tax payments. State tax form  □ Keep records. State tax form By February 2, 2015: □ Get an employer identification number (EIN). State tax form  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. State tax form By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). State tax form By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). State tax form  If you do not have to file a return, file Schedule H by itself. State tax form Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. State tax form The Medicare tax pays for hospital insurance. State tax form Both you and your household employee may owe social security and Medicare taxes. State tax form Your share is 7. State tax form 65% (6. State tax form 2% for social security tax and 1. State tax form 45% for Medicare tax) of the employee's social security and Medicare wages. State tax form Your employee's share is also 7. State tax form 65% (6. State tax form 2% for social security tax and 1. State tax form 45% for Medicare tax). State tax form In addition to withholding Medicare tax at 1. State tax form 45%, you must withhold a 0. State tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State tax form 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. State tax form Additional Medicare Tax is only imposed on the employee. State tax form There is no employer share of Additional Medicare Tax. State tax form 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. State tax form For more information on Additional Medicare Tax, visit IRS. State tax form gov and enter “Additional Medicare Tax” in the search box. State tax form Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. State tax form You are responsible for payment of your employee's share of the taxes as well as your own. State tax form You can either withhold your employee's share from the employee's wages or pay it from your own funds. State tax form If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. State tax form Pay the taxes as discussed under How Do You Make Tax Payments, later. State tax form Also, see What Forms Must You File, later. State tax form Social security and Medicare wages. State tax form   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. State tax form   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. State tax form However, any noncash wages you pay do not count as social security and Medicare wages. State tax form   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. State tax form Cash wages. State tax form   Cash wages include wages you pay by check, money order, etc. State tax form Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. State tax form However, cash you give your employee in place of these items is included in cash wages. State tax form State disability payments treated as wages. State tax form   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. State tax form For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. State tax form Wages not counted. State tax form   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. State tax form Your spouse. State tax form Your child who is under the age of 21. State tax form Your parent. State tax form Exception: Count these wages if both the following conditions apply. State tax form Your parent cares for your child who is either of the following. State tax form Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. State tax form Your marital status is one of the following. State tax form You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. State tax form An employee who is under the age of 18 at any time during the year. State tax form Exception: Count these wages if providing household services is the employee's principal occupation. State tax form If the employee is a student, providing household services is not considered to be his or her principal occupation. State tax form Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. State tax form Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. State tax form If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. State tax form A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. State tax form If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. State tax form If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. State tax form See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. State tax form Withholding the employee's share. State tax form   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. State tax form However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. State tax form   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. State tax form If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. State tax form   Withhold 7. State tax form 65% (6. State tax form 2% for social security tax and 1. State tax form 45% for Medicare tax) from each payment of social security and Medicare wages. State tax form Generally, you can use Table 3 to figure the proper amount to withhold. State tax form You will pay the amount withheld to the IRS with your share of the taxes. State tax form Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. State tax form Table 3. State tax form Employee Social Security (6. State tax form 2%) and Medicare (1. State tax form 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. State tax form ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. State tax form For example, on a wage payment of $180, the employee social security tax is $11. State tax form 16 ($6. State tax form 20 tax on $100 plus $4. State tax form 96 on $80 wages). State tax form The employee Medicare tax is $2. State tax form 61 ($1. State tax form 45 tax on $100 plus $1. State tax form 16 on $80 wages). State tax form If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. State tax form 00 . State tax form $ . State tax form 06 $ . State tax form 01 $ 51. State tax form 00 . State tax form $ 3. State tax form 16 $ . State tax form 74 2. State tax form 00 . State tax form . State tax form 12 . State tax form 03 52. State tax form 00 . State tax form 3. State tax form 22 . State tax form 75 3. State tax form 00 . State tax form . State tax form 19 . State tax form 04 53. State tax form 00 . State tax form 3. State tax form 29 . State tax form 77 4. State tax form 00 . State tax form . State tax form 25 . State tax form 06 54. State tax form 00 . State tax form 3. State tax form 35 . State tax form 78 5. State tax form 00 . State tax form . State tax form 31 . State tax form 07 55. State tax form 00 . State tax form 3. State tax form 41 . State tax form 80 6. State tax form 00 . State tax form . State tax form 37 . State tax form 09 56. State tax form 00 . State tax form 3. State tax form 47 . State tax form 81 7. State tax form 00 . State tax form . State tax form 43 . State tax form 10 57. State tax form 00 . State tax form 3. State tax form 53 . State tax form 83 8. State tax form 00 . State tax form . State tax form 50 . State tax form 12 58. State tax form 00 . State tax form 3. State tax form 60 . State tax form 84 9. State tax form 00 . State tax form . State tax form 56 . State tax form 13 59. State tax form 00 . State tax form 3. State tax form 66 . State tax form 86 10. State tax form 00 . State tax form . State tax form 62 . State tax form 15 60. State tax form 00 . State tax form 3. State tax form 72 . State tax form 87 11. State tax form 00 . State tax form . State tax form 68 . State tax form 16 61. State tax form 00 . State tax form 3. State tax form 78 . State tax form 88 12. State tax form 00 . State tax form . State tax form 74 . State tax form 17 62. State tax form 00 . State tax form 3. State tax form 84 . State tax form 90 13. State tax form 00 . State tax form . State tax form 81 . State tax form 19 63. State tax form 00 . State tax form 3. State tax form 91 . State tax form 91 14. State tax form 00 . State tax form . State tax form 87 . State tax form 20 64. State tax form 00 . State tax form 3. State tax form 97 . State tax form 93 15. State tax form 00 . State tax form . State tax form 93 . State tax form 22 65. State tax form 00 . State tax form 4. State tax form 03 . State tax form 94 16. State tax form 00 . State tax form . State tax form 99 . State tax form 23 66. State tax form 00 . State tax form 4. State tax form 09 . State tax form 96 17. State tax form 00 . State tax form 1. State tax form 05 . State tax form 25 67. State tax form 00 . State tax form 4. State tax form 15 . State tax form 97 18. State tax form 00 . State tax form 1. State tax form 12 . State tax form 26 68. State tax form 00 . State tax form 4. State tax form 22 . State tax form 99 19. State tax form 00 . State tax form 1. State tax form 18 . State tax form 28 69. State tax form 00 . State tax form 4. State tax form 28 1. State tax form 00 20. State tax form 00 . State tax form 1. State tax form 24 . State tax form 29 70. State tax form 00 . State tax form 4. State tax form 34 1. State tax form 02 21. State tax form 00 . State tax form 1. State tax form 30 . State tax form 30 71. State tax form 00 . State tax form 4. State tax form 40 1. State tax form 03 22. State tax form 00 . State tax form 1. State tax form 36 . State tax form 32 72. State tax form 00 . State tax form 4. State tax form 46 1. State tax form 04 23. State tax form 00 . State tax form 1. State tax form 43 . State tax form 33 73. State tax form 00 . State tax form 4. State tax form 53 1. State tax form 06 24. State tax form 00 . State tax form 1. State tax form 49 . State tax form 35 74. State tax form 00 . State tax form 4. State tax form 59 1. State tax form 07 25. State tax form 00 . State tax form 1. State tax form 55 . State tax form 36 75. State tax form 00 . State tax form 4. State tax form 65 1. State tax form 09 26. State tax form 00 . State tax form 1. State tax form 61 . State tax form 38 76. State tax form 00 . State tax form 4. State tax form 71 1. State tax form 10 27. State tax form 00 . State tax form 1. State tax form 67 . State tax form 39 77. State tax form 00 . State tax form 4. State tax form 77 1. State tax form 12 28. State tax form 00 . State tax form 1. State tax form 74 . State tax form 41 78. State tax form 00 . State tax form 4. State tax form 84 1. State tax form 13 29. State tax form 00 . State tax form 1. State tax form 80 . State tax form 42 79. State tax form 00 . State tax form 4. State tax form 90 1. State tax form 15 30. State tax form 00 . State tax form 1. State tax form 86 . State tax form 44 80. State tax form 00 . State tax form 4. State tax form 96 1. State tax form 16 31. State tax form 00 . State tax form 1. State tax form 92 . State tax form 45 81. State tax form 00 . State tax form 5. State tax form 02 1. State tax form 17 32. State tax form 00 . State tax form 1. State tax form 98 . State tax form 46 82. State tax form 00 . State tax form 5. State tax form 08 1. State tax form 19 33. State tax form 00 . State tax form 2. State tax form 05 . State tax form 48 83. State tax form 00 . State tax form 5. State tax form 15 1. State tax form 20 34. State tax form 00 . State tax form 2. State tax form 11 . State tax form 49 84. State tax form 00 . State tax form 5. State tax form 21 1. State tax form 22 35. State tax form 00 . State tax form 2. State tax form 17 . State tax form 51 85. State tax form 00 . State tax form 5. State tax form 27 1. State tax form 23 36. State tax form 00 . State tax form 2. State tax form 23 . State tax form 52 86. State tax form 00 . State tax form 5. State tax form 33 1. State tax form 25 37. State tax form 00 . State tax form 2. State tax form 29 . State tax form 54 87. State tax form 00 . State tax form 5. State tax form 39 1. State tax form 26 38. State tax form 00 . State tax form 2. State tax form 36 . State tax form 55 88. State tax form 00 . State tax form 5. State tax form 46 1. State tax form 28 39. State tax form 00 . State tax form 2. State tax form 42 . State tax form 57 89. State tax form 00 . State tax form 5. State tax form 52 1. State tax form 29 40. State tax form 00 . State tax form 2. State tax form 48 . State tax form 58 90. State tax form 00 . State tax form 5. State tax form 58 1. State tax form 31 41. State tax form 00 . State tax form 2. State tax form 54 . State tax form 59 91. State tax form 00 . State tax form 5. State tax form 64 1. State tax form 32 42. State tax form 00 . State tax form 2. State tax form 60 . State tax form 61 92. State tax form 00 . State tax form 5. State tax form 70 1. State tax form 33 43. State tax form 00 . State tax form 2. State tax form 67 . State tax form 62 93. State tax form 00 . State tax form 5. State tax form 77 1. State tax form 35 44. State tax form 00 . State tax form 2. State tax form 73 . State tax form 64 94. State tax form 00 . State tax form 5. State tax form 83 1. State tax form 36 45. State tax form 00 . State tax form 2. State tax form 79 . State tax form 65 95. State tax form 00 . State tax form 5. State tax form 89 1. State tax form 38 46. State tax form 00 . State tax form 2. State tax form 85 . State tax form 67 96. State tax form 00 . State tax form 5. State tax form 95 1. State tax form 39 47. State tax form 00 . State tax form 2. State tax form 91 . State tax form 68 97. State tax form 00 . State tax form 6. State tax form 01 1. State tax form 41 48. State tax form 00 . State tax form 2. State tax form 98 . State tax form 70 98. State tax form 00 . State tax form 6. State tax form 08 1. State tax form 42 49. State tax form 00 . State tax form 3. State tax form 04 . State tax form 71 99. State tax form 00 . State tax form 6. State tax form 14 1. State tax form 44 50. State tax form 00 . State tax form 3. State tax form 10 . State tax form 73 100. State tax form 00 . State tax form 6. State tax form 20 1. State tax form 45 1In addition to withholding Medicare tax at 1. State tax form 45%, you must withhold a 0. State tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State tax form 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. State tax form Additional Medicare Tax is only imposed on the employee. State tax form There is no employer share of Additional Medicare Tax. State tax form 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. State tax form   If you make an error by withholding too little, you should withhold additional taxes from a later payment. State tax form If you withhold too much, you should repay the employee. State tax form    In addition to withholding Medicare tax at 1. State tax form 45%, you must withhold a 0. State tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State tax form 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. State tax form Additional Medicare Tax is only imposed on the employee. State tax form There is no employer share of Additional Medicare Tax. State tax form 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. State tax form For more information on Additional Medicare Tax, visit IRS. State tax form gov and enter “Additional Medicare Tax” in the search box. State tax form Example. State tax form On February 13, 2014, Mary Brown hired Jane R. State tax form Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. State tax form Jane worked for the remainder of the year (a total of 46 weeks). State tax form Mary did not give Jane a Form W-4 to request federal or state tax withholding. State tax form The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. State tax form See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. State tax form Total cash wages paid to Jane $2,300. State tax form 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. State tax form 60 ($2,300 x 6. State tax form 2% (. State tax form 062))         Medicare tax $33. State tax form 35       ($2,300 x 1. State tax form 45% (. State tax form 0145)) Mary's share of:     Social security tax $142. State tax form 60  ($2,300 x 6. State tax form 2% (. State tax form 062))           Medicare tax $33. State tax form 35  ($2,300 x 1. State tax form 45% (. State tax form 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. State tax form 00   Box 4: Social security tax withheld 142. State tax form 60   Box 6: Medicare tax withheld 33. State tax form 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). State tax form Not withholding the employee's share. State tax form   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. State tax form The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. State tax form However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. State tax form Example. State tax form In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. State tax form You expect to pay your employee $1,900 or more for the year. State tax form You decide to pay your employee's share of social security and Medicare taxes from your own funds. State tax form You pay your employee $100 every Friday without withholding any social security or Medicare taxes. State tax form For social security and Medicare tax purposes, your employee's wages each payday are $100. State tax form For each wage payment, you will pay $15. State tax form 30 when you pay the taxes. State tax form This is $7. State tax form 65 ($6. State tax form 20 for social security tax + $1. State tax form 45 for Medicare tax) to cover your employee's share plus $7. State tax form 65 ($6. State tax form 20 for social security tax + $1. State tax form 45 for Medicare tax) for your share. State tax form For income tax purposes, your employee's wages each payday are $107. State tax form 65 ($100 + the $7. State tax form 65 you will pay to cover your employee's share of social security and Medicare taxes). State tax form Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. State tax form Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. State tax form Or, you may owe only the FUTA tax or only the state unemployment tax. State tax form To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. State tax form For a list of state unemployment tax agencies, visit the U. State tax form S. State tax form Department of Labor's website at www. State tax form workforcesecurity. State tax form doleta. State tax form gov/unemploy/agencies. State tax form asp. State tax form You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. State tax form The FUTA tax is 6. State tax form 0% of your employee's FUTA wages. State tax form However, you may be able to take a credit of up to 5. State tax form 4% against the FUTA tax, resulting in a net tax rate of 0. State tax form 6%. State tax form Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. State tax form The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. State tax form (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. State tax form ) Note. State tax form   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. State tax form The term “legal holiday” means any legal holiday in the District of Columbia. State tax form Pay the tax as discussed under How Do You Make Tax Payments, later. State tax form Also, see What Forms Must You File, later. State tax form Note. State tax form   The 5. State tax form 4% credit is reduced for wages paid in a credit reduction state. State tax form See the Instructions for Schedule H (Form 1040). State tax form Do not withhold the FUTA tax from your employee's wages. State tax form You must pay it from your own funds. State tax form FUTA wages. State tax form   Figure the FUTA tax on the FUTA wages you pay. State tax form If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. State tax form (A calendar quarter is January through March, April through June, July through September, or October through December. State tax form ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. State tax form For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. State tax form Wages not counted. State tax form   Do not count wages you pay to any of the following individuals as FUTA wages. State tax form Your spouse. State tax form Your child who is under the age of 21. State tax form Your parent. State tax form Credit for 2013. State tax form   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. State tax form Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. State tax form Worksheet A. State tax form Worksheet for Credit for Late Contributions 1. State tax form Enter the amount from Schedule H, line 22   2. State tax form Enter the amount from Schedule H, line 19   3. State tax form Subtract line 2 from line 1. State tax form If zero or less, enter -0-   4. State tax form Enter total contributions paid to the state(s) after the Form 1040 due date   5. State tax form Enter the smaller of line 3 or line 4   6. State tax form Multiply line 5 by . State tax form 90 (90%)   7. State tax form Add lines 2 and 6   8. State tax form Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. State tax form You should withhold federal income tax only if your household employee asks you to withhold it and you agree. State tax form The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. State tax form If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. State tax form If you agree to withhold federal income tax, you are responsible for paying it to the IRS. State tax form Pay the tax as discussed under How Do You Make Tax Payments, later. State tax form Also, see What Forms Must You File, later. State tax form Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. State tax form Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. State tax form Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. State tax form Publication 15 (Circular E) contains detailed instructions. State tax form Wages. State tax form   Figure federal income tax withholding on both cash and noncash wages you pay. State tax form Measure wages you pay in any form other than cash by the fair market value of the noncash item. State tax form   Do not count as wages any of the following items. State tax form Meals provided to your employee at your home for your convenience. State tax form Lodging provided to your employee at your home for your convenience and as a condition of employment. State tax form Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). State tax form A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. State tax form See Publication 15-B for special requirements for this exclusion. State tax form Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. State tax form   See Publication 15 (Circular E) for more information on cash and noncash wages. State tax form Paying tax without withholding. State tax form   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. State tax form It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. State tax form What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. State tax form This credit reduces their tax or allows them to receive a payment from the IRS. State tax form You also may have to give your employee a notice about the EIC. State tax form Notice about the EIC. State tax form   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. State tax form If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. State tax form   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. State tax form A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. State tax form Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). State tax form Your own written statement with the same wording as in Notice 797. State tax form If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. State tax form If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. State tax form If Form W-2 is not required, you must notify the employee by February 7, 2015. State tax form   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. State tax form Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). State tax form How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. State tax form Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). State tax form Add these household employment taxes to your income tax. State tax form Pay the amount due by April 15, 2015. State tax form For more information about using Schedule H, see Schedule H under What Forms Must You File, later. State tax form You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. State tax form You can pay the additional tax in any of the following ways. State tax form Ask your employer to withhold more federal income tax from your wages in 2014. State tax form Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. State tax form Make estimated tax payments for 2014 to the IRS. State tax form Increase your payments if you already make estimated tax payments. State tax form You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. State tax form (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. State tax form ) However, you will not be subject to the penalty if both of the following situations apply to you. State tax form You will not have federal income tax withheld from wages, pensions, or any other payments you receive. State tax form Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. State tax form Asking for more federal income tax withholding. State tax form   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. State tax form Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. State tax form   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). State tax form Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. State tax form   See Publication 505 to make sure you will have the right amount withheld. State tax form It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. State tax form Paying estimated tax. State tax form   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. State tax form You can use its payment vouchers to make your payments by check or money order. State tax form You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. State tax form For details, see the form instructions and visit IRS. State tax form gov. State tax form    You can pay all the employment taxes at once or you can pay them in installments. State tax form If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. State tax form Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. State tax form Payment option for business employers. State tax form   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. State tax form You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. State tax form For information on depositing employment taxes, see Publication 15 (Circular E). State tax form   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. State tax form See Business employment tax returns, later. State tax form    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. State tax form You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. State tax form More information. State tax form   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. State tax form What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. State tax form Social security and Medicare wages. State tax form FUTA wages. State tax form Wages from which you withhold federal income tax. State tax form For information on ordering employment tax forms, see How To Get Tax Help, later. State tax form Employer identification number (EIN). State tax form   You must include your employer identification number (EIN) on the forms you file for your household employee. State tax form An EIN is a nine-digit number issued by the IRS. State tax form It is not the same as a social security number. State tax form    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. State tax form If you already have an EIN, use that number. State tax form   If you do not have an EIN, you may apply for one online. State tax form Go to IRS. State tax form gov and click on the Apply for an EIN Online link under Tools. State tax form You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. State tax form Form W-2. State tax form   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. State tax form Social security and Medicare wages of $1,900 or more. State tax form Wages from which you withhold federal income tax. State tax form You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. State tax form You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). State tax form Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. State tax form Visit the SSA's Employer W-2 Filing Instructions & Information website at www. State tax form socialsecurity. State tax form gov/employer for guidelines on filing electronically. State tax form Employee who leaves during the year. State tax form   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. State tax form You do not need to wait until 2015. State tax form If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. State tax form Schedule H. State tax form   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. State tax form Social security and Medicare wages of $1,900 or more. State tax form FUTA wages. State tax form Wages from which you withhold federal income tax. State tax form File Schedule H with your 2014 federal income tax return by April 15, 2015. State tax form If you get an extension to file your return, the extension also will apply to your Schedule H. State tax form Filing options when no return is required. State tax form   If you are not required to file a 2014 tax return, you have the following two options. State tax form You can file Schedule H by itself. State tax form See the Schedule H instructions for details. State tax form If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. State tax form See Business employment tax returns, next. State tax form   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. State tax form Business employment tax returns. State tax form   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. State tax form (See Payment option for business employers, earlier. State tax form ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. State tax form Include the FUTA tax for the employee on your Form 940. State tax form   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. State tax form   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). State tax form For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. State tax form Both of these publications also provide information about filing Form 940. State tax form What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. State tax form You must also keep records to support the information you enter on the forms you file. State tax form If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. State tax form Wage and tax records. State tax form   On each payday, you should record the date and amounts of all the following items. State tax form Your employee's cash and noncash wages. State tax form Any employee social security tax you withhold or agree to pay for your employee. State tax form Any employee Medicare tax you withhold or agree to pay for your employee. State tax form Any federal income tax you withhold. State tax form Any state employment taxes you withhold. State tax form Employee's social security number. State tax form   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. State tax form Social security and Medicare wages of $1,900 or more. State tax form Wages from which you withhold federal income tax. State tax form You must ask for your employee's social security number no later than the first day on which you pay the wages. State tax form You may wish to ask for it when you hire your employee. State tax form You should ask your employee to show you his or her social security card. State tax form The employee may show the card if it is available. State tax form You may, but are not required to, photocopy the card if the employee provides it. State tax form   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. State tax form An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. State tax form    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. State tax form    You also can download Form SS-5 from the Social Security Administration website at  www. State tax form socialsecurity. State tax form gov/online/ss-5. State tax form pdf. State tax form How long to keep records. State tax form   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. State tax form Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. State tax form To qualify, you must pay these expenses so you can work or look for work. State tax form If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. State tax form For information about the credit, see Publication 503, Child and Dependent Care Expenses. State tax form How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. State tax form Schedule H attached to another form. State tax form    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. State tax form S. State tax form Individual Income Tax Return, and attach a corrected Schedule H. State tax form If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. State tax form If you discover an error on a Schedule H that you previously filed with Form 1041, U. State tax form S. State tax form Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. State tax form You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. State tax form Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. State tax form In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. State tax form Schedule H filed by itself. State tax form   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. State tax form You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. State tax form Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. State tax form In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. State tax form If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. State tax form (See Overpayment of tax, later. State tax form ) When to file. State tax form   File a corrected Schedule H when you discover an error on a previously filed Schedule H. State tax form If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. State tax form If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). State tax form Underpayment of tax. State tax form   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. State tax form Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. State tax form However, underreported FUTA taxes will be subject to interest. State tax form Overpayment of tax. State tax form    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. State tax form However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. State tax form Adjust the overpayment. State tax form   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. State tax form If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). State tax form If you adjust your return, you will not receive interest on your overpayment. State tax form If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. State tax form You may not adjust your return to correct overpayments of FUTA tax. State tax form Claim for refund process. State tax form   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. State tax form If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). State tax form You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. State tax form Required repayment or consent. State tax form   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. State tax form You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. State tax form You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. State tax form Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. State tax form Filing required Forms W-2 or Forms W-2c. State tax form   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. State tax form Additional Medicare Tax. State tax form   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. State tax form An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. State tax form For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. State tax form   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. State tax form Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. State tax form Additional information. State tax form   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). State tax form Also, visit IRS. State tax form gov. State tax form How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. State tax form Free help with your tax return. State tax form   You can get free help preparing your return nationwide from IRS-certified volunteers. State tax form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. State tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State tax form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. State tax form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. State tax form gov, download the IRS2Go app, or call 1-800-906-9887. State tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax form To find the nearest AARP Tax-Aide site, visit AARP's website at www. State tax form aarp. State tax form org/money/taxaide or call 1-888-227-7669. State tax form For more information on these programs, go to IRS. State tax form gov and enter “VITA” in the search box. State tax form Internet. State tax form    IRS. State tax form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. State tax form Download the free IRS2Go app from the iTunes app store or from Google Play. State tax form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. State tax form Check the status of your 2013 refund with the Where's My Refund? application on IRS. State tax form gov or download the IRS2Go app and select the Refund Status option. State tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. State tax form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax form Use the Interactive Tax Assistant (ITA) to research your tax questions. State tax form No need to wait on the phone or stand in line. State tax form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. State tax form When you reach the response screen, you can print the entire interview and the final response for your records. State tax form New subject areas are added on a regular basis. State tax form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. State tax form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. State tax form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. State tax form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. State tax form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. State tax form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. State tax form You can also ask the IRS to mail a return or an account transcript to you. State tax form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. State tax form gov or by calling 1-800-908-9946. State tax form Tax return and tax account transcripts are generally available for the current year and the past three years. State tax form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. State tax form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. State tax form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. State tax form Check the status of your amended return using Where's My Amended Return? Go to IRS. State tax form gov and enter Where's My Amended Return? in the search box. State tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax form It can take up to 3 weeks from the date you mailed it to show up in our system. State tax form Make a payment using one of several safe and convenient electronic payment options available on IRS. State tax form gov. State tax form Select the Payment tab on the front page of IRS. State tax form gov for more information. State tax form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. State tax form Figure your income tax withholding with the IRS Withholding Calculator on IRS. State tax form gov. State tax form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. State tax form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State tax form gov. State tax form Request an Electronic Filing PIN by going to IRS. State tax form gov and entering Electronic Filing PIN in the search box. State tax form Download forms, instructions and publications, including accessible versions for people with disabilities. State tax form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. State tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. State tax form An employee can answer questions about your tax account or help you set up a payment plan. State tax form Before you visit, check the Office Locator on IRS. State tax form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. State tax form If you have a special need, such as a disability, you can request an appointment. State tax form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State tax form Apply for an Employer Identification Number (EIN). State tax form Go to IRS. State tax form gov and enter Apply for an EIN in the search box. State tax form Read the Internal Revenue Code, regulations, or other official guidance. State tax form Read Internal Revenue Bulletins. State tax form Sign up to receive local and national tax news and more by email. State tax form Just click on “subscriptions” above the search box on IRS. State tax form gov and choose from a variety of options. State tax form Phone. State tax form    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State tax form Download the free IRS2Go app from the iTunes app store or from Google Play. State tax form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. State tax form gov, or download the IRS2Go app. State tax form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax form Most VITA and TCE sites offer free electronic filing. State tax form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State tax form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State tax form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. State tax form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. State tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax form Note, the above information is for our automated hotline. State tax form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. State tax form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax form It can take up to 3 weeks from the date you mailed it to show up in our system. State tax form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). State tax form You should receive your order within 10 business days. State tax form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. State tax form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. State tax form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State tax form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State tax form These individuals can also contact the IRS through relay services such as the Federal Relay Service. State tax form Walk-in. State tax form   You can find a selection of forms, publications and services — in-person. State tax form Products. State tax form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State tax form Services. State tax form You can walk in to your local TAC for face-to-face tax help. State tax form An employee can answer questions about your tax account or help you set up a payment plan. State tax form Before visiting, use the Office Locator tool on IRS. State tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. State tax form Mail. State tax form   You can send your order for forms, instructions, and publications to the address below. State tax form You should receive a response within 10 business days after your request is received. State tax form Internal Revenue Service 1201 N. State tax form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. State tax form The Taxpayer Advocate Service (TAS) is your voice at the IRS. State tax form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State tax form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. State tax form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. State tax form You face (or your business is facing) an immediate threat of adverse action. State tax form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State tax form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. State tax form Here's why we can help: TAS is an independent organization within the IRS. State tax form Our advocates know how to work with the IRS. State tax form Our services are free and tailored to meet your needs. State tax form We have offices in every state, the District of Columbia, and Puerto Rico. State tax form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. State tax form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. State tax form Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. State tax form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State tax form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. State tax form Sample W-2 Form This image is too large to be displayed in the current screen. State tax form Please click the link to view the image. State tax form Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications