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Tax Filing 2010

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Tax Filing 2010

Tax filing 2010 Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Tax filing 2010 irs. Tax filing 2010 gov/pub51. Tax filing 2010 What's New Social security and Medicare tax for 2014. Tax filing 2010  The social security tax rate is 6. Tax filing 2010 2% each for the employee and employer, unchanged from 2013. Tax filing 2010 The social security wage base limit is $117,000. Tax filing 2010 The Medicare tax rate is 1. Tax filing 2010 45% each for the employee and employer, unchanged from 2013. Tax filing 2010 There is no wage base limit for Medicare tax. Tax filing 2010 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 filing 2010 Withholding allowance. Tax filing 2010  The 2014 amount for one withholding allowance on an annual basis is $3,950. Tax filing 2010 Change of responsible party. Tax filing 2010  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Tax filing 2010 Form 8822-B must be filed within 60 days of the change. Tax filing 2010 If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Tax filing 2010 For a definition of "responsible party", see the Form 8822-B instructions. Tax filing 2010 Same-sex marriage. Tax filing 2010  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 filing 2010 For more information, see Revenue Ruling 2013-17, 2013-38 I. Tax filing 2010 R. Tax filing 2010 B. Tax filing 2010 201, available at www. Tax filing 2010 irs. Tax filing 2010 gov/irb/2013-38_IRB/ar07. Tax filing 2010 html. Tax filing 2010 Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Tax filing 2010 Notice 2013-61, 2013-44 I. Tax filing 2010 R. Tax filing 2010 B. Tax filing 2010 432, is available at www. Tax filing 2010 irs. Tax filing 2010 gov/irb/2013-44_IRB/ar10. Tax filing 2010 html. Tax filing 2010 Reminders Additional Medicare Tax withholding. Tax filing 2010  In addition to withholding Medicare tax at 1. Tax filing 2010 45%, you must withhold a 0. Tax filing 2010 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax filing 2010 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 filing 2010 Additional Medicare Tax is only imposed on the employee. Tax filing 2010 There is no employer share of Additional Medicare Tax. Tax filing 2010 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 filing 2010 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 filing 2010 For more information on Additional Medicare Tax, visit IRS. Tax filing 2010 gov and enter “Additional Medicare Tax” in the search box. Tax filing 2010 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Tax filing 2010  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 filing 2010 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 filing 2010 For more information, visit IRS. Tax filing 2010 gov and enter “work opportunity tax credit” in the search box. Tax filing 2010 Outsourcing payroll duties. Tax filing 2010  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Tax filing 2010 The employer remains responsible if the third party fails to perform any required action. Tax filing 2010 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Tax filing 2010 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Tax filing 2010 COBRA premium assistance credit. Tax filing 2010  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 filing 2010 For more information, see COBRA premium assistance credit under Introduction. Tax filing 2010 Compensation paid to H-2A foreign agricultural workers. Tax filing 2010  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Tax filing 2010 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Tax filing 2010 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Tax filing 2010 An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Tax filing 2010 In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Tax filing 2010 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Tax filing 2010 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Tax filing 2010 For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Tax filing 2010 Additional employment tax information. Tax filing 2010  Visit the IRS website at www. Tax filing 2010 irs. Tax filing 2010 gov/businesses and click on Employment Taxes under Businesses Topics. Tax filing 2010 For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Tax filing 2010 m. Tax filing 2010 –7:00 p. Tax filing 2010 m. Tax filing 2010 local time (Alaska and Hawaii follow Pacific time). Tax filing 2010 Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Tax filing 2010 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Tax filing 2010  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Tax filing 2010 Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Tax filing 2010 See Regulations sections 1. Tax filing 2010 1361-4(a)(7) and 301. Tax filing 2010 7701-2(c)(2)(iv). Tax filing 2010 Differential wage payments. Tax filing 2010  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Tax filing 2010 For more information, see Publication 15 (Circular E). Tax filing 2010 Federal tax deposits must be made by electronic funds transfer. Tax filing 2010  You must use electronic funds transfer to make all federal tax deposits. Tax filing 2010 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Tax filing 2010 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 filing 2010 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Tax filing 2010 EFTPS is a free service provided by the Department of Treasury. Tax filing 2010 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Tax filing 2010 For more information on making federal tax deposits, see How To Deposit in section 7. Tax filing 2010 To get more information about EFTPS or to enroll in EFTPS, visit www. Tax filing 2010 eftps. Tax filing 2010 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Tax filing 2010 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Tax filing 2010 Electronic filing and payment. Tax filing 2010  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Tax filing 2010 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Tax filing 2010 Spend less time and worry on taxes and more time running your business. Tax filing 2010 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Tax filing 2010 For e-file, visit the IRS website at www. Tax filing 2010 irs. Tax filing 2010 gov/efile for additional information. Tax filing 2010 For EFTPS, visit www. Tax filing 2010 eftps. Tax filing 2010 gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Tax filing 2010 For electronic filing of Form W-2, visit www. Tax filing 2010 socialsecurity. Tax filing 2010 gov/employer. Tax filing 2010 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Tax filing 2010 If a valid EIN is not provided, the return or payment will not be processed. Tax filing 2010 This may result in penalties and delays in processing your return or payment. Tax filing 2010 Electronic funds withdrawal (EFW). Tax filing 2010  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Tax filing 2010 However, do not use EFW to make federal tax deposits. Tax filing 2010 For more information on paying your taxes using EFW, visit the IRS website at www. Tax filing 2010 irs. Tax filing 2010 gov/e-pay. Tax filing 2010 A fee may be charged to file electronically. Tax filing 2010 Credit or debit card payments. Tax filing 2010   Employers can pay the balance due shown on Form 943 by credit or debit card. Tax filing 2010 Do not use a credit or debit card to make federal tax deposits. Tax filing 2010 For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Tax filing 2010 irs. Tax filing 2010 gov/e-pay. Tax filing 2010 When you hire a new employee. Tax filing 2010  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Tax filing 2010 Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Tax filing 2010 If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Tax filing 2010 If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Tax filing 2010 See section 1 for more information. Tax filing 2010 Eligibility for employment. Tax filing 2010  You must verify that each new employee is legally eligible to work in the United States. Tax filing 2010 This includes completing the U. Tax filing 2010 S. Tax filing 2010 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Tax filing 2010 You can get the form from USCIS offices or by calling 1-800-870-3676. Tax filing 2010 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Tax filing 2010 uscis. Tax filing 2010 gov for more information. Tax filing 2010 New hire reporting. Tax filing 2010   You are required to report any new employee to a designated state new-hire registry. Tax filing 2010 A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Tax filing 2010 Many states accept a copy of Form W-4 with employer information added. Tax filing 2010 Visit the Office of Child Support Enforcement's website at www. Tax filing 2010 acf. Tax filing 2010 hhs. Tax filing 2010 gov/programs/cse/newhire for more information. Tax filing 2010 Dishonored payments. Tax filing 2010  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Tax filing 2010 The penalty is $25 or 2% of the payment, whichever is more. Tax filing 2010 However, the penalty on dishonored payments of $24. Tax filing 2010 99 or less is an amount equal to the payment. Tax filing 2010 For example, a dishonored payment of $18 is charged a penalty of $18. Tax filing 2010 Forms in Spanish. Tax filing 2010  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Tax filing 2010 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Tax filing 2010 For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Tax filing 2010 References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Tax filing 2010 Information returns. Tax filing 2010  You may be required to file information returns to report certain types of payments made during the year. Tax filing 2010 For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Tax filing 2010 For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Tax filing 2010 Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Tax filing 2010 See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Tax filing 2010 If you file 250 or more Forms W-2, you must file them electronically. Tax filing 2010 SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Tax filing 2010 Information reporting customer service site. Tax filing 2010  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Tax filing 2010 If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Tax filing 2010 The call site can also be reached by email at mccirp@irs. Tax filing 2010 gov. Tax filing 2010 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Tax filing 2010 Web-based application for an employer identification number (EIN). Tax filing 2010  You can apply for an employer identification number (EIN) online by visiting IRS. Tax filing 2010 gov and clicking on the Apply for an EIN Online link under Tools. Tax filing 2010 When a crew leader furnishes workers to you. Tax filing 2010  Record the crew leader's name, address, and EIN. Tax filing 2010 See sections 2 and 10. Tax filing 2010 Change of address. Tax filing 2010  Use Form 8822-B to notify the IRS of an address change. Tax filing 2010 Do not mail form 8822-B with your employment tax return. Tax filing 2010 Ordering forms and publications. Tax filing 2010  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Tax filing 2010 irs. Tax filing 2010 gov/businesses. Tax filing 2010 Click on the Online Ordering for Information Returns and Employer Returns. Tax filing 2010 You can also visit www. Tax filing 2010 irs. Tax filing 2010 gov/formspubs to download other forms and publications. Tax filing 2010 Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Tax filing 2010 Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Tax filing 2010 socialsecurity. Tax filing 2010 gov/employer, to register for Business Services Online. Tax filing 2010 You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Tax filing 2010 Form W-3 will be created for you based on your Forms W-2. Tax filing 2010 Tax Questions. Tax filing 2010   If you have a tax question, check the information available on IRS. Tax filing 2010 gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Tax filing 2010 m. Tax filing 2010 –7:00 p. Tax filing 2010 m. Tax filing 2010 local time (Alaska and Hawaii follow Pacific time). Tax filing 2010 We cannot answer tax questions sent to the address provided later for comments and suggestions. Tax filing 2010 Recordkeeping. Tax filing 2010  Keep all records of employment taxes for at least 4 years. Tax filing 2010 These should be available for IRS review. Tax filing 2010 Your records should include the following information. Tax filing 2010 Your employer identification number (EIN). Tax filing 2010 Amounts and dates of all wage, annuity, and pension payments. Tax filing 2010 Names, addresses, social security numbers, and occupations of employees and recipients. Tax filing 2010 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Tax filing 2010 Dates of employment for each employee. Tax filing 2010 Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Tax filing 2010 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Tax filing 2010 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Tax filing 2010 Copies of returns filed and confirmation numbers. Tax filing 2010 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Tax filing 2010 If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Tax filing 2010 If the crew leader has no permanent mailing address, record his or her present address. Tax filing 2010 Private delivery services. Tax filing 2010  You can use certain private delivery services designated by the IRS to send tax returns and payments. Tax filing 2010 The list includes only the following. Tax filing 2010 DHL Express (DHL): DHL Same Day Service. Tax filing 2010 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Tax filing 2010 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Tax filing 2010 M. Tax filing 2010 , UPS Worldwide Express Plus, and UPS Worldwide Express. Tax filing 2010 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Tax filing 2010 gov and enter "private delivery service" in the search box. Tax filing 2010 Your private delivery service can tell you how to get written proof of the mailing date. Tax filing 2010 Private delivery services cannot deliver items to P. Tax filing 2010 O. Tax filing 2010 boxes. Tax filing 2010 You must use the U. Tax filing 2010 S. Tax filing 2010 Postal Service to mail any item to an IRS P. Tax filing 2010 O. Tax filing 2010 box address. Tax filing 2010 Photographs of missing children. Tax filing 2010  The IRS is a proud partner with the National Center for Missing and Exploited Children. Tax filing 2010 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax filing 2010 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 filing 2010 Calendar The following are important dates and responsibilities. Tax filing 2010 See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Tax filing 2010 Also see Publication 509, Tax Calendars. Tax filing 2010   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Tax filing 2010 A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Tax filing 2010 However, a statewide legal holiday does not delay the due date of federal tax deposits. Tax filing 2010 See Deposits on Business Days Only in section 7. Tax filing 2010 For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Tax filing 2010 S. Tax filing 2010 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Tax filing 2010 See Private delivery services under Reminders. Tax filing 2010 By January 31 . Tax filing 2010   File Form 943. Tax filing 2010 See section 8 for more information on Form 943. Tax filing 2010 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Tax filing 2010 Furnish each employee with a completed Form W-2. Tax filing 2010 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Tax filing 2010 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Tax filing 2010 See section 10 for more information on FUTA. Tax filing 2010 If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Tax filing 2010 File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Tax filing 2010 If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Tax filing 2010 By February 15. Tax filing 2010  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Tax filing 2010 On February 16. Tax filing 2010  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Tax filing 2010 Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Tax filing 2010 If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Tax filing 2010 See section 5 for more information. Tax filing 2010 If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Tax filing 2010 By February 28. Tax filing 2010   File paper Forms 1099 and 1096. Tax filing 2010 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Tax filing 2010 S. Tax filing 2010 Information Returns, with the IRS. Tax filing 2010 For electronically filed returns, see By March 31 below. Tax filing 2010 File paper Forms W-2 and W-3. Tax filing 2010 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Tax filing 2010 For electronically filed returns, see By March 31 next. Tax filing 2010 By March 31. Tax filing 2010   File electronic Forms W-2 and 1099. Tax filing 2010 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Tax filing 2010 For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Tax filing 2010 socialsecurity. Tax filing 2010 gov/employer. Tax filing 2010 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Tax filing 2010 By April 30, July 31, October 31, and January 31. Tax filing 2010   Deposit FUTA taxes. Tax filing 2010 Deposit FUTA tax if the undeposited amount is over $500. Tax filing 2010 Before December 1. Tax filing 2010  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Tax filing 2010 Introduction This publication is for employers of agricultural workers (farmworkers). Tax filing 2010 It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Tax filing 2010 Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Tax filing 2010 If you have nonfarm employees, see Publication 15 (Circular E). Tax filing 2010 If you have employees in the U. Tax filing 2010 S. Tax filing 2010 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Tax filing 2010 Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Tax filing 2010 Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Tax filing 2010 Comments and suggestions. Tax filing 2010   We welcome your comments about this publication and your suggestions for future editions. Tax filing 2010   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Tax filing 2010 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax filing 2010 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax filing 2010   You can also send us comments from www. Tax filing 2010 irs. Tax filing 2010 gov/formspubs. Tax filing 2010 Click on More Information and then click on Comment on Tax Forms and Publications. Tax filing 2010   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Tax filing 2010 COBRA premium assistance credit. Tax filing 2010   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Tax filing 2010 COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Tax filing 2010 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Tax filing 2010 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Tax filing 2010 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Tax filing 2010 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Tax filing 2010   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Tax filing 2010 For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Tax filing 2010   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Tax filing 2010 The assistance for the coverage can last up to 15 months. Tax filing 2010   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Tax filing 2010 For more information, see Notice 2009-27, 2009-16 I. Tax filing 2010 R. Tax filing 2010 B. Tax filing 2010 838, available at www. Tax filing 2010 irs. Tax filing 2010 gov/irb/2009-16_irb/ar09. Tax filing 2010 html. Tax filing 2010   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Tax filing 2010   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Tax filing 2010 The reimbursement is made through a credit against the employer's employment tax liabilities. Tax filing 2010 For information on how to claim the credit, see the Instructions for Form 943. Tax filing 2010 The credit is treated as a deposit made on the first day of the return period. Tax filing 2010 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Tax filing 2010 In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Tax filing 2010   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Tax filing 2010 Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Tax filing 2010 In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Tax filing 2010 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Tax filing 2010 Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Tax filing 2010 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Tax filing 2010 A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Tax filing 2010   For more information, visit IRS. Tax filing 2010 gov and enter “COBRA” in the search box. Tax filing 2010 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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Office of Juvenile Justice and Delinquency Prevention

The Office of Juvenile Justice and Delinquency Prevention sponsors research, programs and training initiatives in an effort to strengthen the juvenile justice system and serve at risk youth and their families.

Contact the Agency or Department

Website: Office of Juvenile Justice and Delinquency Prevention

Address: 810 Seventh St NW
Washington, DC 20531

Phone Number: (202) 307-5911

The Tax Filing 2010

Tax filing 2010 Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Tax filing 2010 , Additional Medicare Tax withholding adjustments. Tax filing 2010 Adjustments, 13. Tax filing 2010 Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Tax filing 2010 , Withholding of social security and Medicare taxes on nonresident aliens. Tax filing 2010 Allocated tips, Allocated tips. Tax filing 2010 Archer MSAs, Health Savings Accounts and medical savings accounts. Tax filing 2010 Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. Tax filing 2010 C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. Tax filing 2010 Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. Tax filing 2010 Correcting employment taxes, Correcting employment taxes. Tax filing 2010 Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. Tax filing 2010 Depositing Taxes Differential wage payments, Differential wage payments. Tax filing 2010 E E-file, Electronic filing by reporting agents. Tax filing 2010 Election worker, State and local government employers. Tax filing 2010 Electronic, Electronic deposit requirement. Tax filing 2010 Electronic deposit requirement, Electronic deposit requirement. Tax filing 2010 Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. Tax filing 2010 Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. Tax filing 2010 Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. Tax filing 2010 Employer identification number (EIN), 1. Tax filing 2010 Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. Tax filing 2010 Family Employees Final return, Final return. Tax filing 2010 Form 944, 12. Tax filing 2010 Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. Tax filing 2010 FUTA tax, 14. Tax filing 2010 Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. Tax filing 2010 H Health insurance plans, Health insurance plans. Tax filing 2010 Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. Tax filing 2010 Hiring new employees, Hiring New Employees Household employees, Exceptions. Tax filing 2010 I Income tax withholding, Income Tax Withholding, 16. Tax filing 2010 How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. Tax filing 2010 L Long-term care insurance, Health insurance plans. Tax filing 2010 Lookback period, When To Deposit M Meals and lodging, Meals and lodging. Tax filing 2010 Medical care, Medical care reimbursements. Tax filing 2010 Medical savings accounts, Health Savings Accounts and medical savings accounts. Tax filing 2010 Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. Tax filing 2010 Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. Tax filing 2010 N New employees, Hiring New Employees Noncash wages, Wages not paid in money. Tax filing 2010 Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. Tax filing 2010 Payroll Period Penalties, Deposit Penalties, Penalties. Tax filing 2010 Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. Tax filing 2010 Recordkeeping, Recordkeeping Reimbursements, Accountable plan. Tax filing 2010 , Nonaccountable plan. Tax filing 2010 , Per diem or other fixed allowance. Tax filing 2010 Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. Tax filing 2010 Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. Tax filing 2010 Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. Tax filing 2010 Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. Tax filing 2010 Statutory employees, Employee status under common law. Tax filing 2010 Statutory nonemployees, Statutory employees. Tax filing 2010 Successor employer, Successor employer. Tax filing 2010 , Successor employer. Tax filing 2010 Supplemental wages, 7. Tax filing 2010 Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. Tax filing 2010 Tip Rate Determination Agreement, Tip Rate Determination and Education Program. Tax filing 2010 Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. Tax filing 2010 Tips, 6. Tax filing 2010 Tips, Tips treated as supplemental wages. Tax filing 2010 Trust fund recovery penalty, Trust fund recovery penalty. Tax filing 2010 TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. Tax filing 2010 Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. Tax filing 2010 W Wage repayments, Wage Repayments Wages defined, 5. Tax filing 2010 Wages and Other Compensation Wages not paid in money, Wages not paid in money. Tax filing 2010 Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. Tax filing 2010 Exemption, Exemption from federal income tax withholding. Tax filing 2010 Fringe benefits, Withholding on fringe benefits. Tax filing 2010 Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. Tax filing 2010 Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. Tax filing 2010 Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. Tax filing 2010 How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. Tax filing 2010 Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev  Up     Home   More Online Publications