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State Taxes Only

State taxes only 18. State taxes only   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. State taxes only Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. State taxes only                 Name, address, and employer identification number of seller in subsequent sale             2. State taxes only                 Name, address, and employer identification number of the buyer in subsequent sale             3. State taxes only         Date and location of subsequent sale             4. State taxes only         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. State taxes only       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. State taxes only                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. State taxes only                     First Taxpayer's name, address and employer identification number     2. State taxes only                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. State taxes only           Date and location of removal, entry, or sale       4. State taxes only           Volume and type of taxable fuel removed, entered or sold     5. State taxes only Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. State taxes only           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. State taxes only       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. State taxes only             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. State taxes only                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. State taxes only )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. State taxes only       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. State taxes only Invoice or delivery ticket number       2. State taxes only (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. State taxes only Effective date       2. State taxes only Expiration date       (period not to exceed 1 year after the effective date)       3. State taxes only Type (or types) of gasoline blendstocks     4. State taxes only Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. State taxes only         Buyer will provide a new certificate to the seller if any information in this certificate changes. State taxes only       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. State taxes only 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. State taxes only       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. State taxes only       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. State taxes only     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. State taxes only       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. State taxes only )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . State taxes only Buyer's registration has not been revoked     or suspended. State taxes only         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. State taxes only                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. State taxes only A single purchase on invoice or delivery ticket number . State taxes only                 2. State taxes only All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . State taxes only If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. State taxes only                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. State taxes only                 Buyer will provide a new certificate to the seller if any information in this certificate changes. State taxes only                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. State taxes only                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. State taxes only )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. State taxes only       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. State taxes only Invoice or delivery ticket number       2. State taxes only (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. State taxes only Effective date         2. State taxes only Expiration date         (period not to exceed 1 year after the effective date)         3. State taxes only Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. State taxes only       Buyer will provide a new certificate to the seller if any information in this certificate changes. State taxes only       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. State taxes only       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. State taxes only     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. State taxes only       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. State taxes only )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). State taxes only       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. State taxes only Buyer's registration has not been suspended or revoked by the Internal Revenue Service. State taxes only       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. State taxes only Invoice or delivery ticket number       2. State taxes only Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. State taxes only Effective date       2. State taxes only Expiration date (period not to exceed 1 year after the effective date)       3. State taxes only Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. State taxes only       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. State taxes only       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. State taxes only       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. State taxes only     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. State taxes only     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. State taxes only       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. State taxes only )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. State taxes only The kerosene to which this waiver relates is purchased for — (check one):       1. State taxes only □ Use on a farm for farming purposes,       2. State taxes only □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. State taxes only □ Use in certain helicopter and fixed-wing air ambulance uses,       4. State taxes only □ The exclusive use of a qualified blood collector organization,       5. State taxes only □ The exclusive use of a nonprofit educational organization,       6. State taxes only □ Use in an aircraft owned by an aircraft museum,       7. State taxes only □ Use in military aircraft, or       8. State taxes only □ Use in commercial aviation (other than foreign trade). State taxes only     B. State taxes only This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. State taxes only Invoice or delivery ticket number           2. State taxes only Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. State taxes only Effective date           2. State taxes only Expiration date (period not to exceed 1 year after the effective date)           3. State taxes only Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. State taxes only       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. State taxes only       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. State taxes only       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. State taxes only       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. State taxes only )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. State taxes only       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. State taxes only Invoice or delivery ticket number       2. State taxes only Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. State taxes only Effective date       2. State taxes only Expiration date (period not to exceed 1 year after the effective date)       3. State taxes only Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. State taxes only       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. State taxes only       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. State taxes only       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. State taxes only )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. State taxes only       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. State taxes only Invoice or delivery ticket number       2. State taxes only Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. State taxes only Effective date       2. State taxes only Expiration date (period not to exceed 1 year after the effective date)       3. State taxes only Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. State taxes only       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. State taxes only       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. State taxes only       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. State taxes only       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. State taxes only )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. State taxes only             Producer's name, address, and employer identification number (EIN)   2. State taxes only             Name, address, and EIN of person buying the biodiesel from Producer   3. State taxes only       Date and location of sale to buyer   4. State taxes only This certificate applies to gallons of biodiesel. State taxes only   5. State taxes only Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. State taxes only             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. State taxes only Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). State taxes only       Producer is registered as a biodiesel producer with registration number . State taxes only  Producer's registration has not been suspended or revoked by the Internal Revenue Service. State taxes only       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. State taxes only S. State taxes only C. State taxes only 7545). State taxes only       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. State taxes only )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. State taxes only Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. State taxes only     B. State taxes only This certificate applies to the following (complete as applicable):       1. State taxes only   If this is a single purchase certificate, check here □ and enter:           a. State taxes only Invoice or delivery ticket number           b. State taxes only Number of gallons       2. State taxes only   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. State taxes only Effective date           b. State taxes only Expiration date   (period not to exceed 1 year after effective date)           c. State taxes only Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. State taxes only     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. State taxes only     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. State taxes only     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. State taxes only )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. State taxes only The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. State taxes only     B. State taxes only This certificate applies to the following (complete as applicable):       1. State taxes only   If this is a single purchase certificate, check here □ and enter:           a. State taxes only Invoice or delivery ticket number           b. State taxes only Number of gallons       2. State taxes only   This is a certificate covering all purchases under a specified account or order number:           a. State taxes only Effective date           b. State taxes only Expiration date   (period not to exceed 1 year after effective date)           c. State taxes only Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. State taxes only     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. State taxes only     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. State taxes only )               Name, Address, and Employer Identification Number of Credit Card Issuer. State taxes only     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. State taxes only Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. State taxes only Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. State taxes only     C. State taxes only This certificate applies to all purchases made with the credit card identified below during the period specified:           a. State taxes only Effective date of certificate           b. State taxes only Expiration date of certificate   (period not to exceed 2 years after effective date)           c. State taxes only Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. State taxes only     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. State taxes only     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. State taxes only     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. State taxes only )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. State taxes only                   Reseller's name, address, and employer identification number (EIN)   2. State taxes only                   Name, address, and EIN of Reseller's buyer   3. State taxes only       Date and location of sale to buyer   4. State taxes only Volume of biodiesel sold   5. State taxes only Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. State taxes only       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. State taxes only       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. State taxes only           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
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Defense and International Relations Agencies and Organizations

A - Z resources for defense and international relations agencies and organizations.


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The State Taxes Only

State taxes only Publication 80 - Main Content Table of Contents Introduction 1. State taxes only Employer Identification Number (EIN) 2. State taxes only Who Are Employees?Tests. State taxes only Business Owned and Operated by Spouses Farm Crew Leaders 3. State taxes only Employee's Social Security Number (SSN)Registering for SSNVS. State taxes only 4. State taxes only Wages and Other CompensationFringe Benefits 5. State taxes only TipsOrdering rule. State taxes only 6. State taxes only Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. State taxes only How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. State taxes only 8. State taxes only Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. State taxes only Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. State taxes only Wage and Tax StatementsWaiver. State taxes only 11. State taxes only Federal Unemployment (FUTA) Tax—U. State taxes only S. State taxes only Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. State taxes only S. State taxes only Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. State taxes only Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). State taxes only See section 6 and section 7 for more information. State taxes only This publication summarizes employer responsibilities to collect, pay, and report these taxes. State taxes only Whenever the term “United States” is used in this publication, it includes U. State taxes only S. State taxes only Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. State taxes only This publication also provides employers in the U. State taxes only S. State taxes only Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. State taxes only See section 11 for more information. State taxes only Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. State taxes only This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). State taxes only See Publication 570, Tax Guide for Individuals With Income From U. State taxes only S. State taxes only Possessions, if you need this information. State taxes only This publication also does not include information relating to income tax withholding. State taxes only In U. State taxes only S. State taxes only Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. State taxes only See Publication 15 (Circular E), for information on U. State taxes only S. State taxes only federal income tax withholding. State taxes only Comments and suggestions. State taxes only   We welcome your comments about this publication and your suggestions for future editions. State taxes only   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State taxes only NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State taxes only Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State taxes only    You can also send us comments from www. State taxes only irs. State taxes only gov/formspubs. State taxes only Click on More Information and then click on Comment on Tax Forms and Publications. State taxes only   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. State taxes only 1. State taxes only Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. State taxes only Its format is 00-0000000. State taxes only It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. State taxes only Use your EIN on all of the items that you send to the IRS and SSA for your business. State taxes only If you do not have an EIN, you may apply for one online. State taxes only Go to IRS. State taxes only gov and click on the Apply for an EIN Online link under Tools. State taxes only You may also apply for an EIN by calling 1-800-829-4933, (U. State taxes only S. State taxes only Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. State taxes only Do not use a social security number (SSN) in place of an EIN. State taxes only If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. State taxes only If you took over another employer's business, do not use that employer's EIN. State taxes only You should have only one EIN. State taxes only If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. State taxes only Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. State taxes only S. State taxes only Virgin Islands only) or 267-941-1000 (toll call). State taxes only Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. State taxes only S. State taxes only Virgin Islands may call 1-800-829-4059. State taxes only The IRS will tell you which EIN to use. State taxes only For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. State taxes only 2. State taxes only Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. State taxes only See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. State taxes only Employee status under common law. State taxes only   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. State taxes only This is so even when you give the employee freedom of action. State taxes only What matters is that you have the right to control the details of how the services are performed. State taxes only See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. State taxes only    Generally, people in business for themselves are not employees. State taxes only For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. State taxes only However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. State taxes only   If an employer-employee relationship exists, it does not matter what it is called. State taxes only The employee may be called an agent or independent contractor. State taxes only 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 taxes only Statutory employees. State taxes only   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. State taxes only   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. State taxes only a. State taxes only   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. State taxes only b. State taxes only   A full-time life insurance salesperson who sells primarily for one company. State taxes only c. State taxes only   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. State taxes only d. State taxes only   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. State taxes only The orders must be for merchandise for resale or supplies for use in the customer's business. State taxes only The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. State taxes only Tests. State taxes only   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. State taxes only The service contract states or implies that almost all of the services are to be performed personally by them. State taxes only They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). State taxes only The services are performed on a continuing basis for the same payer. State taxes only Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. State taxes only S. State taxes only Virgin Islands only). State taxes only   Publication 15-A gives examples of the employer-employee relationship. State taxes only Statutory nonemployees. State taxes only   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. State taxes only They are generally treated as self-employed for employment tax purposes. State taxes only See Publication 15-A for details. State taxes only H-2A agricultural workers. State taxes only   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. State taxes only Treating employees as nonemployees. State taxes only   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. State taxes only See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. State taxes only IRS help. State taxes only   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. State taxes only Voluntary Classification Settlement Program (VCSP). State taxes only   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. State taxes only To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). State taxes only For more information, visit IRS. State taxes only gov and enter “VCSP” in the search box. State taxes only Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. State taxes only See Publication 541, Partnerships, for more details. State taxes only The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. State taxes only Exception—Qualified Joint Venture. State taxes only   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. State taxes only S. State taxes only Individual Income Tax Return, or joint Form 1040-SS, U. State taxes only S. State taxes only Self-Employment Tax Return—U. State taxes only S. State taxes only Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. State taxes only See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. State taxes only Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. State taxes only Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. State taxes only For more information on qualified joint ventures, visit IRS. State taxes only gov and enter “qualified joint venture” in the search box. State taxes only Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. State taxes only 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 taxes only 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 taxes only 3. State taxes only Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. State taxes only You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. State taxes only If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. State taxes only See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. State taxes only Employee's social security card. State taxes only   You should ask the employee to show you his or her social security card. State taxes only The employee may show the card if it is available. State taxes only Do not accept a social security card that says “Not valid for employment. State taxes only ” A social security number issued with this legend does not permit employment. State taxes only You may, but you are not required to, photocopy the social security card if the employee provides it. State taxes only If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. State taxes only The employee must complete and sign Form SS-5; it cannot be filed by the employer. State taxes only 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 taxes only If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. State taxes only Enter all zeroes in the SSN field if filing electronically. State taxes only When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. State taxes only Correctly record the employee's name and SSN. State taxes only   Record the name and number of each employee as they appear on his or her social security card. State taxes only If the 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 taxes only Continue to use the old name until the employee shows you the replacement social security card with the corrected name. State taxes only   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-2AS, W-2CM, W-2GU, or W-2VI. State taxes only 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 taxes only Where to get and file social security number application forms. State taxes only    U. State taxes only S. State taxes only Virgin Islands—U. State taxes only S. State taxes only Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. State taxes only Thomas, VI 00802. State taxes only  Guam—U. State taxes only S. State taxes only Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. State taxes only  American Samoa—U. State taxes only S. State taxes only Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. State taxes only  Commonwealth of the Northern Mariana Islands—U. State taxes only S. State taxes only Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. State taxes only Verification of social security numbers. State taxes only   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. State taxes only Visit www. State taxes only socialsecurity. State taxes only gov/employer/ssnv. State taxes only htm for more information. State taxes only Registering for SSNVS. State taxes only   You must register online and receive authorization from your employer to use SSNVS. State taxes only To register, visit SSA's website at www. State taxes only ssa. State taxes only gov/employer and click on the Business Services Online link. State taxes only Follow the registration instructions to obtain a user identification (ID) and password. State taxes only You will need to provide the following information about yourself and your company. State taxes only Name. State taxes only SSN. State taxes only Date of birth. State taxes only Type of employer. State taxes only EIN. State taxes only Company name, address, and telephone number. State taxes only Email address. State taxes only   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. State taxes only You must enter the activation code online to use SSNVS. State taxes only 4. State taxes only Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. State taxes only S. State taxes only Virgin Islands employers). State taxes only However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. State taxes only The wage base for social security tax is $117,000 for 2014. State taxes only After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. State taxes only The wage base for FUTA tax is $7,000 for 2014. State taxes only All wages are subject to Medicare tax. State taxes only The wages may be in cash or in other forms, such as an automobile for personal use. State taxes only Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. State taxes only It does not matter how payments are measured or paid. State taxes only See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. State taxes only See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. State taxes only Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. State taxes only Special rules apply to the reporting of third-party sick pay. State taxes only For details, see Publication 15-A. State taxes only Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. State taxes only However, see Fringe Benefits , later in this section. State taxes only Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. State taxes only Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. State taxes only For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. State taxes only Travel and business expenses. State taxes only   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. State taxes only Sick pay. State taxes only   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. State taxes only These amounts are sometimes paid by a third party, such as an insurance company. State taxes only In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. State taxes only S. State taxes only Virgin Islands employers). State taxes only Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. State taxes only Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. State taxes only Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. State taxes only Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. State taxes only In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. State taxes only For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. State taxes only When fringe benefits are treated as paid. State taxes only   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. State taxes only You do not have to make a formal choice of payment dates or notify the IRS. State taxes only You do not have to use the same basis for all employees. State taxes only You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. State taxes only However, see Special accounting rule for fringe benefits provided during November and December , later in this section. State taxes only   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. State taxes only However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. State taxes only This election does not apply to a fringe benefit where real property or investment personal property is transferred. State taxes only Withholding social security and Medicare taxes on fringe benefits. State taxes only   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. State taxes only   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. State taxes only Depositing taxes on fringe benefits. State taxes only   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. State taxes only You may make a reasonable estimate of the value of the fringe benefits. State taxes only In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. State taxes only   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. State taxes only If deposits are underpaid, see Deposit Penalties in section 8. State taxes only Valuation of vehicles provided to employees. State taxes only    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. State taxes only For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. State taxes only Special accounting rule for fringe benefits provided during November and December. State taxes only   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. State taxes only However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. State taxes only   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. State taxes only If you use the special accounting rule, your employee must also use it for the same period that you use it. State taxes only You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. State taxes only 5. State taxes only Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. State taxes only Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. State taxes only The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. State taxes only Both directly and indirectly tipped employees must report tips to you. State taxes only The report should not include tips that the employee paid out to other employees. State taxes only No report is required for months when tips are less than $20. State taxes only Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. State taxes only They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. State taxes only Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. State taxes only gov. State taxes only The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. State taxes only You are permitted to establish a system for electronic tip reporting by employees. State taxes only See Regulations section 31. State taxes only 6053-1(d). State taxes only Collecting taxes on tips. State taxes only   You must collect the employee social security and Medicare taxes on the employee's tips. State taxes only You can also collect these taxes from the employee's wages or from other funds that he or she makes available. State taxes only Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. State taxes only Collect the employee Medicare tax for the whole year on all wages and tips. State taxes only   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. State taxes only You are responsible for the employer Medicare tax for the whole year on all wages and tips. State taxes only File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. State taxes only The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. State taxes only Ordering rule. State taxes only   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. State taxes only Reporting tips. State taxes only   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). State taxes only Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. State taxes only Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. State taxes only The table in section 12 shows how tips are treated for FUTA tax purposes. State taxes only   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. State taxes only See Revenue Ruling 2012-18, 2012-26 I. State taxes only R. State taxes only B. State taxes only 1032, available at www. State taxes only irs. State taxes only gov/irb/2012-26_IRB/ar07. State taxes only html. State taxes only 6. State taxes only Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). State taxes only 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 taxes only 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 taxes only 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 taxes only A “share farmer” working for you is not your employee. State taxes only However, the share farmer may be subject to self-employment tax. State taxes only In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. State taxes only For details, see Regulations section 31. State taxes only 3121(b)(16)-1. State taxes only The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. State taxes only You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. State taxes only The $150 test applies separately to each farmworker that you employ. State taxes only If you employ a family of workers, each member is treated separately. State taxes only Do not count wages paid by other employers. State taxes only The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. State taxes only Exceptions. State taxes only   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 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 home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. State taxes only   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 taxes only 7. State taxes only How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. State taxes only 2% (amount withheld) each for the employer and employee (12. State taxes only 4% total). State taxes only The social security wage base limit is $117,000. State taxes only The tax rate for Medicare is 1. State taxes only 45% (amount withheld) each for the employee and employer (2. State taxes only 9% total). State taxes only There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. State taxes only Multiply each wage payment by these percentages to figure the tax to withhold from employees. State taxes only Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). State taxes only See section 5 for information on tips. State taxes only Additional Medicare Tax withholding. State taxes only   In addition to withholding Medicare tax at 1. State taxes only 45%, you must withhold a 0. State taxes only 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State taxes only 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 taxes only Additional Medicare Tax is only imposed on the employee. State taxes only There is no employer share of Additional Medicare Tax. State taxes only 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 taxes only   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. State taxes only For more information on Additional Medicare Tax, visit IRS. State taxes only gov and enter “Additional Medicare Tax” in the search box. State taxes only Deducting the tax. State taxes only   Deduct the employee tax from each wage payment. State taxes only If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. State taxes only Employee's portion of taxes paid by employer. State taxes only   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. State taxes only This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. State taxes only This again increases the amount of the additional taxes that you must pay. State taxes only Household and agricultural employers. State taxes only   This discussion does not apply to household and agricultural employers. State taxes only If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. State taxes only However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. State taxes only See Publication 15-A for details. State taxes only Sick pay payments. State taxes only   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. State taxes only For details on third-party payers of sick pay, see Publication 15-A. State taxes only 8. State taxes only Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. State taxes only You must make the deposit by electronic funds transfer. State taxes only For more information about electronic funds transfers, see How To Deposit , later in this section. State taxes only Payment with Return $2,500 rule. State taxes only   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. State taxes only   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. State taxes only Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. State taxes only Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. State taxes only Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. State taxes only Semiweekly schedule depositors must timely deposit the amount. State taxes only See Accuracy of Deposits Rule and How To Deposit, later in this section. State taxes only When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. State taxes only Therefore, farm and nonfarm workers are discussed together except where noted. State taxes only Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. State taxes only The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. State taxes only The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). State taxes only You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). State taxes only If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. State taxes only Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. State taxes only Lookback period for employers of nonfarm workers. State taxes only   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. State taxes only These four quarters are your lookback period even if you did not report any taxes for any of the quarters. State taxes only For 2014, the lookback period is July 1, 2012, through June 30, 2013. State taxes only    Table 1. State taxes only Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. State taxes only 1, 2012 Jan. State taxes only 1, 2013 Apr. State taxes only 1, 2013 through through through through Sep. State taxes only 30, 2012 Dec. State taxes only 31, 2012 Mar. State taxes only 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. State taxes only For example, the lookback period for calendar year 2014 is calendar year 2012. State taxes only In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. State taxes only Lookback period for employers of farmworkers. State taxes only   The lookback period for Form 943 is the second calendar year preceding the current calendar year. State taxes only The lookback period for calendar year 2014 is calendar year 2012. State taxes only Adjustments to lookback period taxes. State taxes only   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). State taxes only Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. State taxes only Example. State taxes only   An employer originally reported total taxes of $45,000 for the lookback period. State taxes only The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. State taxes only The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. State taxes only Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. State taxes only For monthly schedule depositors, the deposit period is a calendar month. State taxes only The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. State taxes only Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. State taxes only You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. State taxes only New employers. State taxes only   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. State taxes only Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). State taxes only Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. State taxes only If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. State taxes only Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. State taxes only Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. State taxes only Semiweekly depositors are generally 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 taxes only 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 on the following Wednesday. State taxes only If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. State taxes only Semiweekly deposit period spanning two quarters. State taxes only   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 taxes only Example. State taxes only   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 taxes only Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). State taxes only Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. State taxes only   Rose Co. State taxes only reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. State taxes only is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. State taxes only However, for 2014, Rose Co. State taxes only is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. State taxes only Employers of farmworkers. State taxes only   Red Co. State taxes only reported taxes on its 2012 Form 943, line 9, of $48,000. State taxes only On its 2013 Form 943, line 11, it reported taxes of $60,000. State taxes only   Red Co. State taxes only is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. State taxes only However, for 2015, Red Co. State taxes only is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. State taxes only New agricultural employers. State taxes only   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. State taxes only However, see the $100,000 Next-Day Deposit Rule , later in this section. State taxes only Deposits on Business Days Only If a deposit due date falls 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 taxes only A business day is any day other than a Saturday, Sunday, or legal holiday. State taxes only For example, if a deposit is required to be made on Friday, but 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 taxes only Semiweekly schedule depositors have at least 3 business days to make a deposit. State taxes only 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 required deposit. State taxes only For example, if a semiweekly schedule depositor accumulated taxes for payments made 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 taxes only Legal holiday. State taxes only   The term “legal holiday” means any legal holiday in the District of Columbia. State taxes only Legal holidays for 2014 are listed below. State taxes only January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. State taxes only 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 Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. State taxes only Monthly schedule example. State taxes only   Spruce Co. State taxes only is a monthly schedule depositor with seasonal employees. State taxes only It paid wages each Friday during August but did not pay any wages during September. State taxes only Under the monthly deposit schedule, Spruce Co. State taxes only must deposit the combined tax liabilities for the four August paydays by September 15. State taxes only Spruce Co. State taxes only does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. State taxes only Semiweekly schedule example. State taxes only   Green, Inc. State taxes only is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. State taxes only Although Green, Inc. State taxes only , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. State taxes only The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. State taxes only ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). State taxes only Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. State taxes only $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. State taxes only For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. State taxes only For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. State taxes only Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. State taxes only 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 taxes only For example, Fir Co. State taxes only is a semiweekly schedule depositor. State taxes only On Monday, Fir Co. State taxes only accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. State taxes only On Tuesday, Fir Co. State taxes only accumulates additional taxes of $30,000. State taxes only Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. State taxes only does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). State taxes only If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. State taxes only Example. State taxes only   Elm, Inc. State taxes only started its business on May 1, 2014. State taxes only On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. State taxes only On Friday, May 9, Elm, Inc. State taxes only paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. State taxes only Elm, Inc. State taxes only must deposit $100,000 by Monday, May 12, the next business day. State taxes only Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. State taxes only However, because Elm, Inc. State taxes only accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. State taxes only It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. State taxes only Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. State taxes only However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. State taxes only Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. State taxes only Makeup date for deposit shortfall: Monthly schedule depositor. State taxes only Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. State taxes only You may pay the shortfall with your return even if the amount is $2,500 or more. State taxes only Semiweekly schedule depositor. State taxes only Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. State taxes only For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). State taxes only However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. State taxes only In this case, the shortfall must be deposited by April 30, 2014. State taxes only 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-SS or 944 taxes). State taxes only Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. State taxes only If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. State taxes only How To Deposit You must deposit employment taxes by electronic funds transfer. State taxes only 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 taxes only Electronic deposit requirement. State taxes only   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 taxes only Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). State taxes only 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 taxes only   EFTPS is a free service provided by the Department of the Treasury. State taxes only To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. State taxes only S. State taxes only Virgin Islands only) or 303-967-5916 (toll call). State taxes only You can also visit the EFTPS website at www. State taxes only eftps. State taxes only gov. State taxes only Additional information about EFTPS is also available in Publication 966. State taxes only When you receive your EIN. State taxes only   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. State taxes only You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. State taxes only Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. State taxes only 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 taxes only Deposit record. State taxes only   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. State taxes only The number can be used as a receipt or to trace the payment. State taxes only Depositing on time. State taxes only   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. State taxes only m. State taxes only Eastern time the day before the date the deposit is due. State taxes only If you use a third party to make deposits on your behalf, they may have different cutoff times. State taxes only Same-day payment option. State taxes only   If you fail to initiate a deposit transaction on EFTPS by 8 p. State taxes only m. State taxes only 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 taxes only To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. State taxes only Please check with your financial institution regarding availability, deadlines, and costs. State taxes only Your financial institution may charge you a fee for payments made this way. State taxes only To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. State taxes only eftps. State taxes only gov to download the Same-Day Payment Worksheet. State taxes only How to claim credit for overpayments. State taxes only   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. State taxes only Do not ask EFTPS to request a refund from the IRS for you. State taxes only Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. State taxes only 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 taxes only The IRS may also waive 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 taxes only For amounts not properly or timely deposited, the penalty rates are as follows. State taxes only 2% - Deposits made 1 to 5 days late. State taxes only 5% - Deposits made 6 to 15 days late. State taxes only 10% - Deposits made 16 or more days late. State taxes only Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. State taxes only 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). State taxes only 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 taxes only Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. State taxes only Special rule for former Form 944 filers. State taxes only    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. State taxes only Order in which deposits are applied. State taxes only   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). State taxes only However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is 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 taxes only Follow the instructions on the penalty notice that you received. State taxes only For more information on designating deposits, see Revenue Procedure 2001-58. State taxes only You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. State taxes only irs. State taxes only gov/pub/irs-irbs/irb01-50. State taxes only pdf. State taxes only Example. State taxes only Cedar, Inc. State taxes only is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. State taxes only It does not make the deposit on July 15. State taxes only On August 15, Cedar, Inc. State taxes only deposits $2,000. State taxes only 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 taxes only Accordingly, $500 of the July 15 liability remains undeposited. State taxes only The penalty on this underdeposit will apply as explained earlier. State taxes only Trust fund recovery penalty. State taxes only   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 taxes only The penalty is the full amount of the unpaid trust fund tax. State taxes only This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. State taxes only   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 taxes only   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, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. State taxes only 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 taxes only    Willfully means voluntarily, consciously, and intentionally. State taxes only A responsible person acts willfully if the person knows 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 taxes only “Averaged” failure-to-deposit penalty. State taxes only   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. State taxes only IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. State taxes only Completed Form 941-SS, line 14, instead of Schedule B (Form 941). State taxes only Failed to attach a properly completed Schedule B (Form 941). State taxes only Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. State taxes only   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. State taxes only Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. State taxes only   You can avoid the penalty by reviewing your return before filing it. State taxes only Follow these steps before filing your Form 941-SS. State taxes only If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. State taxes only If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. State taxes only Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. State taxes only Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). State taxes only For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). State taxes only Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. State taxes only If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). State taxes only If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. State taxes only If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. State taxes only 9. State taxes only Employer's Returns General instructions. State taxes only   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. State taxes only (U. State taxes only S. State taxes only Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. State taxes only ) Employers with employees subject to U. State taxes only S. State taxes only income tax withholding. State taxes only   If you have both employees who are subject to U. State taxes only S. State taxes only income tax withholding and employees who are not subject to U. State taxes only S. State taxes only income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. State taxes only Nonfarm employers. State taxes only   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. State taxes only Due dates for each quarter of the calendar year are as follows. State taxes only Quarter Due Jan. State taxes only , Feb. State taxes only , Mar. State taxes only Apr. State taxes only 30 Apr. State taxes only , May, June July 31 July, Aug. State taxes only , Sept. State taxes only Oct. State taxes only 31 Oct. State taxes only , Nov. State taxes only , Dec. State taxes only Jan. State taxes only 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. State taxes only If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. State taxes only   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. State taxes only Form 944. State taxes only   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). State taxes only Household employers reporting social security and Medicare taxes. State taxes only   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). State taxes only Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. State taxes only See Publication 926, Household Employer's Tax Guide, for more information. State taxes only Employers of farmworkers. State taxes only   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. State taxes only   File a Form 943 each year for all taxable wages paid for farmwork. State taxes only You may report household workers in a private home on a farm operated for profit on Form 943. State taxes only Do not report wages for farmworkers on Form 941-SS or 944. State taxes only   Send Form 943 to the IRS by January 31 of the following year. State taxes only Send it with payment of any taxes due that you are not required to deposit. State taxes only If you deposited all taxes when due, you have 10 additional days to file. State taxes only Penalties. State taxes only   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. State taxes only The maximum penalty is generally 25% of the tax due. State taxes only Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. State taxes only 5% per month of the amount of tax. State taxes only For individual filers only, the failure-to-pay penalty is reduced from 0. State taxes only 5% per month to 0. State taxes only 25% per month if an installment agreement is in effect. State taxes only You must have filed your return on or before the due date of the return to qualify for the reduced penalty. State taxes only The maximum amount of the failure-to-pay penalty is also 25% of the tax due. State taxes only If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. State taxes only The penalties will not be charged if you have a reasonable cause for failing to file or pay. State taxes only If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. State taxes only Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. State taxes only See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. State taxes only Prior Period Adjustments Forms for prior period adjustments. State taxes only   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. State taxes only There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. State taxes only Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. State taxes only Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. State taxes only See Revenue Ruling 2009-39, 2009-52 I. State taxes only R. State taxes only B. State taxes only 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. State taxes only You can find Revenue Ruling 2009-39, at www. State taxes only irs. State taxes only gov/irb/2009-52_IRB/ar14. State taxes only html. State taxes only Background. State taxes only   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. State taxes only Treasury Decision 9405, 2008-32 I. State taxes only R. State taxes only B. State taxes only 293, is available at www. State taxes only irs. State taxes only gov/irb/2008-32_IRB/ar13. State taxes only html. State taxes only You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. State taxes only You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. State taxes only We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. State taxes only Correcting employment taxes. State taxes only   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for