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Tax Act 2009

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Tax Act 2009

Tax act 2009 Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. Tax act 2009 Tax questions. Tax act 2009 Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. Tax act 2009 1212, such as legislation enacted after it was published, go to www. Tax act 2009 irs. Tax act 2009 gov/pub1212. Tax act 2009 Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax act 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax act 2009 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax act 2009 Introduction This publication has two purposes. Tax act 2009 Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. Tax act 2009 The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns. Tax act 2009 The list of publicly offered OID debt instruments (OID list) is on the IRS website. Tax act 2009 The original issue discount tables, Sections I-A through III-F, are only available on the IRS website at www. Tax act 2009 irs. Tax act 2009 gov/pub1212 by clicking the link under Recent Developments. Tax act 2009 The tables are posted to the website in late November or early December of each year. Tax act 2009 The information on these lists come from the issuers of the debt instruments and from financial publications and is updated annually. Tax act 2009 (However, see Debt Instruments Not on the OID List, later. Tax act 2009 ) Brokers and other middlemen can rely on this list to determine, for information reporting purposes, whether a debt instrument was issued at a discount and the OID to be reported on information returns. Tax act 2009 However, because the information in the list has generally not been verified by the IRS as correct, the following tax matters are subject to change upon examination by the IRS. Tax act 2009 The OID reported by owners of a debt instrument on their income tax returns. Tax act 2009 The issuer's classification of an instrument as debt for federal income tax purposes. Tax act 2009 Instructions for issuers of OID debt instruments. Tax act 2009   In general, issuers of publicly offered OID debt instruments must, within 30 days after the issue date, report information about the instruments to the IRS on Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. Tax act 2009 See the form instructions for more information. Tax act 2009 Issuers should report errors in and omissions from the list in writing at the following address:  IRS OID Publication Project SE:W:CAR:MP:T  1111 Constitution Ave. Tax act 2009 NW, IR-6526 Washington, D. Tax act 2009 C. Tax act 2009 20224 REMIC and CDO information reporting requirements. Tax act 2009   Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment conduits (REMIC) regular, and collateralized debt obligations (CDO) interests. Tax act 2009 The rules are explained in Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Tax act 2009   Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs. Tax act 2009 Comments and suggestions. Tax act 2009   We welcome your comments about this publication and your suggestions for future editions. Tax act 2009   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax act 2009 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax act 2009 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax act 2009   You can send your comments from www. Tax act 2009 irs. Tax act 2009 gov/formspubs/. Tax act 2009 Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax act 2009 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax act 2009 Ordering forms and publications. Tax act 2009   Visit www. Tax act 2009 irs. Tax act 2009 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax act 2009 Internal Revenue Service 1201 N. Tax act 2009 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax act 2009   If you have a tax question, check the information available on IRS. Tax act 2009 gov or call 1-800-829-1040. Tax act 2009 We cannot answer tax questions sent to any of the preceding addresses. Tax act 2009 Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 550 Investment Income and Expenses 938 Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Tax act 2009 Form (and Instructions) 1096 Annual Summary and Transmittal of U. Tax act 2009 S. Tax act 2009 Information Returns 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-INT Interest Income 1099-OID Original Issue Discount 8949 Sales and Other Dispositions of Capital Assets Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY See How To Get Tax Help near the end of this publication for information about getting publications and forms. Tax act 2009 Prev  Up  Next   Home   More Online Publications
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The Tax Act 2009

Tax act 2009 Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Tax act 2009 irs. Tax act 2009 gov/pub15a. Tax act 2009 What's New Social security and Medicare tax for 2014. Tax act 2009  The social security tax rate is 6. Tax act 2009 2% each for the employee and employer, unchanged from 2013. Tax act 2009 The social security wage base limit is $117,000. Tax act 2009 The Medicare tax rate is 1. Tax act 2009 45% each for the employee and employer, unchanged from 2013. Tax act 2009 There is no wage base limit for Medicare tax. Tax act 2009 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Tax act 2009 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Tax act 2009 Withholding allowance. Tax act 2009  The 2014 amount for one withholding allowance on an annual basis is $3,950. Tax act 2009 Same-sex marriage. Tax act 2009  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Tax act 2009 For more information, see Revenue Ruling 2013-17, 2013-38 I. Tax act 2009 R. Tax act 2009 B. Tax act 2009 201, available at www. Tax act 2009 irs. Tax act 2009 gov/irb/2013-38_IRB/ar07. Tax act 2009 html. Tax act 2009 Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Tax act 2009 Notice 2013-61, 2013-44 I. Tax act 2009 R. Tax act 2009 B. Tax act 2009 432, is available at www. Tax act 2009 irs. Tax act 2009 gov/irb/2013-44_IRB/ar10. Tax act 2009 html. Tax act 2009 Reminders Additional Medicare Tax withholding. Tax act 2009 . Tax act 2009  In addition to withholding Medicare tax at 1. Tax act 2009 45%, you must withhold a 0. Tax act 2009 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax act 2009 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. Tax act 2009 Additional Medicare Tax is only imposed on the employee. Tax act 2009 There is no employer share of Additional Medicare Tax. Tax act 2009 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. Tax act 2009 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Tax act 2009 For more information on Additional Medicare Tax, visit IRS. Tax act 2009 gov and enter “Additional Medicare Tax” in the search box. Tax act 2009 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Tax act 2009  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Tax act 2009 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Tax act 2009 For more information, visit IRS. Tax act 2009 gov and enter “work opportunity tax credit” in the search box. Tax act 2009 COBRA premium assistance credit. Tax act 2009  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Tax act 2009 For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Tax act 2009 Federal tax deposits must be made by electronic funds transfer. Tax act 2009  You must use electronic funds transfer to make all federal tax deposits. Tax act 2009 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Tax act 2009 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. Tax act 2009 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Tax act 2009 EFTPS is a free service provided by the Department of Treasury. Tax act 2009 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Tax act 2009 For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Tax act 2009 To get more information about EFTPS or to enroll in EFTPS, visit www. Tax act 2009 eftps. Tax act 2009 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Tax act 2009 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Tax act 2009 You must receive written notice from the IRS to file Form 944. Tax act 2009  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Tax act 2009 S. Tax act 2009 Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Tax act 2009 You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Tax act 2009 For more information on requesting to file Form 944, visit IRS. Tax act 2009 gov and enter “file employment taxes annually” in the search box. Tax act 2009 Employers can request to file Forms 941 instead of Form 944. Tax act 2009  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Tax act 2009 You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Tax act 2009 For more information on requesting to file Form 944, visit IRS. Tax act 2009 gov and enter “file employment taxes annually” in the search box. Tax act 2009 Aggregate Form 941 filers. Tax act 2009  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Tax act 2009 Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Tax act 2009 To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Tax act 2009 Aggregate Form 940 filers. Tax act 2009  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Tax act 2009 Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Tax act 2009 To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Tax act 2009 Electronic filing and payment. Tax act 2009  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Tax act 2009 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Tax act 2009 Spend less time and worry about taxes and more time running your business. Tax act 2009 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Tax act 2009 For e-file, visit www. Tax act 2009 irs. Tax act 2009 gov/efile for additional information. Tax act 2009 For EFTPS, visit www. Tax act 2009 eftps. Tax act 2009 gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Tax act 2009 Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Tax act 2009  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Tax act 2009 Form W-4, Employee's Withholding Allowance Certificate. Tax act 2009 Form W-4P, Withholding Certificate for Pension or Annuity Payments. Tax act 2009 Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Tax act 2009 Form W-4V, Voluntary Withholding Request. Tax act 2009 For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Tax act 2009 The electronic system must ensure that the information received by the payer is the information sent by the payee. Tax act 2009 The system must document all occasions of user access that result in a submission. Tax act 2009 In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Tax act 2009 The electronic system must provide exactly the same information as the paper form. Tax act 2009 The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Tax act 2009 The electronic signature must be the final entry in the submission. Tax act 2009 Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Tax act 2009 The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Tax act 2009 For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Tax act 2009 The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Tax act 2009 You must also meet all recordkeeping requirements that apply to the paper forms. Tax act 2009 For more information, see: Regulations sections 31. Tax act 2009 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Tax act 2009 You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Tax act 2009 irs. Tax act 2009 gov/pub/irs-irbs/irb99-04. Tax act 2009 pdf. Tax act 2009 Additional employment tax information. Tax act 2009  Visit the IRS website at www. Tax act 2009 irs. Tax act 2009 gov/businesses and click on the Employment Taxes link under Businesses Topics. Tax act 2009 Telephone help. Tax act 2009  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Tax act 2009 Help for people with disabilities. Tax act 2009  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Tax act 2009 You may also use this number for assistance with unresolved tax problems. Tax act 2009 Furnishing Form W-2 to employees electronically. Tax act 2009  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Tax act 2009 Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Tax act 2009 You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Tax act 2009 To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Tax act 2009 The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Tax act 2009 The employee must be informed of the scope and duration of the consent. Tax act 2009 The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Tax act 2009 The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Tax act 2009 The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Tax act 2009 The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Tax act 2009 The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Tax act 2009 The employer must notify the employee of any changes to the employer's contact information. Tax act 2009 You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Tax act 2009 For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Tax act 2009 6051-1(j). Tax act 2009 Photographs of missing children. Tax act 2009  The IRS is a proud partner with the National Center for Missing and Exploited Children. Tax act 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax act 2009 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax act 2009 Introduction This publication supplements Publication 15 (Circular E). Tax act 2009 It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Tax act 2009 This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Tax act 2009 Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Tax act 2009 Ordering publications and forms. Tax act 2009   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Tax act 2009 Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. Tax act 2009   We welcome your comments about this publication and your suggestions for future editions. Tax act 2009    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Tax act 2009 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax act 2009 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax act 2009   You can also send us comments from www. Tax act 2009 irs. Tax act 2009 gov/formspubs. Tax act 2009 Click on More Information and then click on Comment on Tax Forms and Publications. Tax act 2009   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. Tax act 2009 Prev  Up  Next   Home   More Online Publications