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Tax Return Preparation State Income Taxes

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Tax Return Preparation State Income Taxes

Tax return preparation state income taxes Part One -   The Income Tax Return The four chapters in this part provide basic information on the tax system. Tax return preparation state income taxes They take you through the first steps of filling out a tax return—such as deciding what your filing status is, how many exemptions you can take, and what form to file. Tax return preparation state income taxes They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. Tax return preparation state income taxes Table of Contents 1. Tax return preparation state income taxes   Filing InformationWhat's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Tax return preparation state income taxes Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft 2. Tax return preparation state income taxes   Filing StatusWhat's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Tax return preparation state income taxes Divorce and remarriage. Tax return preparation state income taxes Annulled marriages. Tax return preparation state income taxes Head of household or qualifying widow(er) with dependent child. Tax return preparation state income taxes Considered married. Tax return preparation state income taxes Same-sex marriage. Tax return preparation state income taxes Spouse died during the year. Tax return preparation state income taxes Married persons living apart. Tax return preparation state income taxes Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child 3. Tax return preparation state income taxes   Personal Exemptions and DependentsWhat's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Tax return preparation state income taxes Taxpayer identification numbers for aliens. Tax return preparation state income taxes Taxpayer identification numbers for adoptees. Tax return preparation state income taxes 4. Tax return preparation state income taxes   Tax Withholding and Estimated TaxWhat's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 Prev  Up  Next   Home   More Online Publications
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The Tax Return Preparation State Income Taxes

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