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Tax Return Military

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Tax Return Military

Tax return military 3. Tax return military   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Tax return military Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Tax return military Also take credit for the estimated tax you paid for 2013. Tax return military These credits are subtracted from your total tax. Tax return military Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Tax return military If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Tax return military Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Tax return military Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Tax return military Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Tax return military Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Tax return military You should receive a separate Form W-2 from each employer you worked for. Tax return military If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Tax return military However, your employer must provide or send it to you by January 31, 2014. Tax return military If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Tax return military If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Tax return military If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Tax return military The phone number for the IRS is listed in chapter 5. Tax return military You will be asked for the following information. Tax return military Your name, address, city and state, zip code, and social security number. Tax return military Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Tax return military An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Tax return military The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Tax return military Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Tax return military Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Tax return military In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Tax return military Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Tax return military If you file a paper tax return, attach Copy B of Form W-2 to your return. Tax return military Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Tax return military If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Tax return military Report the amounts you won on line 21 of Form 1040. Tax return military Take credit for the tax withheld on line 62 of Form 1040. Tax return military If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Tax return military Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Tax return military However, you cannot deduct more than the gambling winnings you report on Form 1040. Tax return military File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Tax return military The 1099 Series Most forms in the 1099 series are not filed with your return. Tax return military In general, these forms should be furnished to you by January 31, 2014. Tax return military Unless instructed to file any of these forms with your return, keep them for your records. Tax return military There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Tax return military ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Tax return military If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Tax return military See the instructions to these forms for details. Tax return military Reporting your withholding. Tax return military   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Tax return military Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Tax return military Form 1099-R. Tax return military   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Tax return military Do not attach any other Form 1099. Tax return military Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Tax return military Call the telephone number or write to the address given for the payer on the form. Tax return military The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Tax return military A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Tax return military In certain situations, you will receive two forms in place of the original incorrect form. Tax return military This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Tax return military One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Tax return military This form will have an “X” in the “CORRECTED” box at the top of the form. Tax return military The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Tax return military Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Tax return military S. Tax return military Individual Income Tax Return. Tax return military Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Tax return military Do not include any amount withheld from your spouse's income. Tax return military However, different rules may apply if you live in a community property state. Tax return military Community property states. Tax return military   The following are community property states. Tax return military Arizona. Tax return military California. Tax return military Idaho. Tax return military Louisiana. Tax return military Nevada. Tax return military New Mexico. Tax return military Texas. Tax return military Washington. Tax return military Wisconsin. Tax return military Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Tax return military If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Tax return military If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Tax return military   For more information on these rules, and some exceptions, see Publication 555, Community Property. Tax return military Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. Tax return military Fiscal year withholding. Tax return military    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Tax return military You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Tax return military You will be able to claim credit for that withholding on your return for your next fiscal year. Tax return military   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Tax return military   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Tax return military Add to that the income you received during the rest of your fiscal year. Tax return military Example. Tax return military Miles Hanson files his return for a fiscal year ending June 30, 2013. Tax return military In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Tax return military His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Tax return military See Table 3-1 . Tax return military On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Tax return military However, he takes credit for all $3,380 that was withheld during 2012. Tax return military On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Tax return military On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Tax return military Table 3-1. Tax return military Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Tax return military  2Calendar year (January 1 – December 31). Tax return military   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Tax return military   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Tax return military Backup withholding. Tax return military   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Tax return military Example. Tax return military Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Tax return military Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Tax return military Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Tax return military Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Tax return military You must use Form 1040 or Form 1040A if you paid estimated tax. Tax return military You cannot file Form 1040EZ. Tax return military If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Tax return military , from the fiduciary. Tax return military If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Tax return military On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Tax return military However, do not include this amount in the total on line 37. Tax return military Instead, enter the amount on Form 1040, line 63. Tax return military This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Tax return military Name changed. Tax return military   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. Tax return military  The statement should cover payments you made jointly with your spouse as well as any you made separately. Tax return military   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Tax return military This prevents delays in processing your return and issuing refunds. Tax return military It also safeguards your future social security benefits. Tax return military For more information, call the Social Security Administration at 1-800-772-1213. Tax return military Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Tax return military If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Tax return military One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Tax return military If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Tax return military Example. Tax return military James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Tax return military They file separate 2013 Forms 1040. Tax return military James' tax is $4,000 and Evelyn's is $1,000. Tax return military If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Tax return military Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Tax return military The balance, $600 (20% of $3,000), is Evelyn's share. Tax return military Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Tax return military If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Tax return military See Example earlier under Separate Returns. Tax return military If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. Tax return military If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Tax return military Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Tax return military Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Tax return military In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Tax return military If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Tax return military Two or more employers. Tax return military   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Tax return military You may be able to claim the excess as a credit against your income tax when you file your return. Tax return military Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Tax return military Figure the excess withholding on the appropriate worksheet. Tax return military    Table 3-2. Tax return military Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Tax return military 2% $7,049. Tax return military 40 Tier 1 RRTA $113,700 6. Tax return military 2% $7,049. Tax return military 40 Tier 2 RRTA $84,300 4. Tax return military 4% $3,709. Tax return military 20 Joint returns. Tax return military   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Tax return military Note. Tax return military All wages are subject to Medicare tax withholding. Tax return military Employer's error. Tax return military   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Tax return military If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Tax return military File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Tax return military Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Tax return military Note. Tax return military If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Tax return military Where to claim credit for excess social security withholding. Tax return military   If you file Form 1040, enter the excess on line 69. Tax return military   If you file Form 1040A, include the excess in the total on line 41. Tax return military Write “Excess SST” and show the amount of the credit in the space to the left of the line. Tax return military   You cannot claim excess social security tax withholding on Form 1040EZ. Tax return military Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Tax return military Where to claim credit for excess tier 1 RRTA withholding. Tax return military   If you file Form 1040, enter the excess on line 69. Tax return military   If you file Form 1040A, include the excess in the total on line 41. Tax return military Write “Excess SST” and show the amount of the credit in the space to the left of the line. Tax return military   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Tax return military How to claim refund of excess tier 2 RRTA. Tax return military   To claim a refund of tier 2 tax, use Form 843. Tax return military Be sure to attach a copy of all of your Forms W-2. Tax return military   See Worksheet 3-3 and the Instructions for Form 843, for more details. Tax return military Worksheet 3-1. Tax return military Excess Social Security—Nonrailroad Employees 1. Tax return military Add all social security tax withheld (but not more than  $7,049. Tax return military 40 for each employer). Tax return military This tax should be shown  in box 4 of your Forms W-2. Tax return military Enter the total here 1. Tax return military   2. Tax return military Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Tax return military   3. Tax return military Add lines 1 and 2. Tax return military If $7,049. Tax return military 40 or less, stop here. Tax return military You cannot claim the credit 3. Tax return military   4. Tax return military Social security limit 4. Tax return military $7,049. Tax return military 40 5. Tax return military Excess. Tax return military Subtract line 4 from line 3 5. Tax return military   Worksheet 3-2. Tax return military Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Tax return military Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Tax return military 40 for each employer). Tax return military Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Tax return military Enter the total here 1. Tax return military   2. Tax return military Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Tax return military   3. Tax return military Add lines 1 and 2. Tax return military If $7,049. Tax return military 40 or less, stop here. Tax return military You cannot claim the credit 3. Tax return military   4. Tax return military Social security and tier 1 RRTA tax limit 4. Tax return military $7,049. Tax return military 40 5. Tax return military Excess. Tax return military Subtract line 4 from line 3 5. Tax return military   Worksheet 3-3. Tax return military Excess Tier 2 RRTA—Railroad Employees 1. Tax return military Add all tier 2 RRTA tax withheld (but not more than $3,709. Tax return military 20 for each employer). Tax return military Box 14 of your Forms W-2 should show tier 2 RRTA tax. Tax return military Enter the total here 1. Tax return military   2. Tax return military Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Tax return military   3. Tax return military Add lines 1 and 2. Tax return military If $3,709. Tax return military 20 or less, stop here. Tax return military You cannot claim the credit. Tax return military 3. Tax return military   4. Tax return military Tier 2 RRTA tax limit 4. Tax return military $3,709. Tax return military 20 5. Tax return military Excess. Tax return military Subtract line 4 from line 3. Tax return military 5. Tax return military   Prev  Up  Next   Home   More Online Publications
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Understanding Your CP54B Notice

Your tax return shows a different name and/or ID number from the information we have for your account. Please provide more information to us in order to receive your refund.


What you need to do

  • Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card.
  • Complete the CP54 response form to explain the discrepancies.
  • Include copies of documents to substantiate your name and identifying number.

You may want to

  • Contact the Social Security Administration (SSA) to update your records if any of the following occurred:
    • you recently married and are using your spouse’s last name and have not already contacted SSA,
    • you legally changed your name without contacting SSA,
    • or your social security number and/or name are different than on your  social security card.

 


Answers to Common Questions

Q. I sent you my information. When will I get my refund?

A. Once we receive your response form and verify the information you provided, you should receive your refund in 4 to 6 weeks. If you don’t hear from us after 4 to 6 weeks, call our “Where’s My Refund?” toll free line at 1-800-829-1954 to check on the status of your refund.

 


Tips for next year

Make sure you file using your name and taxpayer ID number as they appear on your social security card or taxpayer ID card.
 

Page Last Reviewed or Updated: 22-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Tax Return Military

Tax return military 11. Tax return military   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. Tax return military Generally, references to taxes on Form 720 include this fee. Tax return military Specified health insurance policies. Tax return military   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. Tax return military 00, multiplied by the average number of lives covered under the policy for that policy year. Tax return military Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. Tax return military The actual count method. Tax return military For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. Tax return military The snapshot method. Tax return military For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. Tax return military The member months method. Tax return military And, 4. Tax return military The state form method. Tax return military The member months data and the data reported on state forms are based on the calendar year. Tax return military To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. Tax return military For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. Tax return military Applicable self-insured health plans. Tax return military   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. Tax return military 00, multiplied by the average number of lives covered under the plan for that plan year. Tax return military Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. Tax return military Actual count method. Tax return military Snapshot method. Tax return military Form 5500 method. Tax return military However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. Tax return military Reporting and paying the fee. Tax return military   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. Tax return military If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. Tax return military If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. Tax return military 30)), do not make an entry on the line for IRS No. Tax return military 133 on those filings. Tax return military   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). Tax return military   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. Tax return military See Electronic deposit requirement under How To Make Deposits in chapter 13, later. Tax return military More information. Tax return military   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. Tax return military D. Tax return military 9602, which is on page 746 of I. Tax return military R. Tax return military B. Tax return military 2012-52 at www. Tax return military irs. Tax return military gov/pub/irs-irbs/irb12-52. Tax return military pdf. Tax return military Prev  Up  Next   Home   More Online Publications