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Tax Software 1040nr

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Tax Software 1040nr

Tax software 1040nr Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Tax software 1040nr Tax questions. Tax software 1040nr Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. Tax software 1040nr irs. Tax software 1040nr gov/pub515. Tax software 1040nr What's New Deposit interest paid to certain nonresident alien individuals. Tax software 1040nr  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. Tax software 1040nr Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. Tax software 1040nr See Deposit interest paid to certain nonresident alien individuals in 2013. Tax software 1040nr Portfolio interest. Tax software 1040nr . Tax software 1040nr  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. Tax software 1040nr Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. Tax software 1040nr See Portfolio interest. Tax software 1040nr U. Tax software 1040nr S. Tax software 1040nr real property interest. Tax software 1040nr  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Tax software 1040nr The provision has been extended through 2013. Tax software 1040nr The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Tax software 1040nr S. Tax software 1040nr real property interest will continue to apply to any distribution from a RIC. Tax software 1040nr See Qualified investment entities under U. Tax software 1040nr S. Tax software 1040nr Real Property Interest. Tax software 1040nr Interest-related dividends and short-term capital gain dividends received from mutual funds. Tax software 1040nr  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Tax software 1040nr These provisions have been extended through 2013. Tax software 1040nr Partnership withholding rate on effectively connected income. Tax software 1040nr  For 2013, the rate for withholding on noncorporate partners has increased to 39. Tax software 1040nr 6%. Tax software 1040nr The rate for corporate partners remains 35%. Tax software 1040nr Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. Tax software 1040nr  If you made U. Tax software 1040nr S. Tax software 1040nr -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. Tax software 1040nr See Amounts paid to qualified securities lenders . Tax software 1040nr Electronic deposits. Tax software 1040nr  You must make all deposits of taxes electronically. Tax software 1040nr Substitute forms. Tax software 1040nr  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. Tax software 1040nr If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. Tax software 1040nr See Penalties. Tax software 1040nr Filing electronically. Tax software 1040nr  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. Tax software 1040nr You get to the system through the Internet at fire. Tax software 1040nr irs. Tax software 1040nr gov. Tax software 1040nr For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. Tax software 1040nr The IRS will not mail error reports for files that are bad. Tax software 1040nr Qualified intermediaries. Tax software 1040nr  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. Tax software 1040nr See Qualified intermediary under Foreign Intermediaries. Tax software 1040nr Requests for extensions on Form 8809 must be filed electronically. Tax software 1040nr  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. Tax software 1040nr See Extension to file Form 1042-S with the IRS. Tax software 1040nr Photographs of missing children. Tax software 1040nr  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax software 1040nr Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax software 1040nr You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax software 1040nr Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. Tax software 1040nr Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. Tax software 1040nr In addition to discussing the rules that apply generally to payments of U. Tax software 1040nr S. Tax software 1040nr source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. Tax software 1040nr S. Tax software 1040nr real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. Tax software 1040nr S. Tax software 1040nr trade or business. Tax software 1040nr Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). Tax software 1040nr U. Tax software 1040nr S. Tax software 1040nr withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. Tax software 1040nr For information on these provisions, go to www. Tax software 1040nr irs. Tax software 1040nr gov/fatca. Tax software 1040nr Comments and suggestions. Tax software 1040nr   We welcome your comments about this publication and your suggestions for future editions. Tax software 1040nr   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Tax software 1040nr NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax software 1040nr Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax software 1040nr   You can email us at taxforms@irs. Tax software 1040nr gov. Tax software 1040nr Please put “Publications Comment” on the subject line. Tax software 1040nr You can also send us comments from www. Tax software 1040nr irs. Tax software 1040nr gov/formspubs/. Tax software 1040nr Select “Comment on Tax Forms and Publications” under “Information About. Tax software 1040nr ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax software 1040nr Ordering forms and publications. Tax software 1040nr   Visit www. Tax software 1040nr irs. Tax software 1040nr gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax software 1040nr Internal Revenue Service 1201 N. Tax software 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax software 1040nr   If you have a tax question, check the information available on IRS. Tax software 1040nr gov or call 1-800-829-1040. Tax software 1040nr We cannot answer tax questions sent to either of the above addresses. Tax software 1040nr Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. Tax software 1040nr S. Tax software 1040nr Tax Guide for Aliens 901 U. Tax software 1040nr S. Tax software 1040nr Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Tax software 1040nr S. Tax software 1040nr Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. Tax software 1040nr S. Tax software 1040nr Source Income of Foreign Persons 1042-S Foreign Person's U. Tax software 1040nr S. Tax software 1040nr Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. Tax software 1040nr Prev  Up  Next   Home   More Online Publications
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The Tax Software 1040nr

Tax software 1040nr Publication 51 - Main Content Table of Contents 1. Tax software 1040nr Taxpayer Identification NumbersWhen you receive your EIN. Tax software 1040nr Registering for SSNVS. Tax software 1040nr 2. Tax software 1040nr Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. Tax software 1040nr Wages and Other Compensation 4. Tax software 1040nr Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. Tax software 1040nr Federal Income Tax WithholdingImplementation of lock-in letter. Tax software 1040nr Seasonal employees and employees not currently performing services. Tax software 1040nr Termination and re-hire of employees. Tax software 1040nr How To Figure Federal Income Tax Withholding 6. Tax software 1040nr Required Notice to Employees About Earned Income Credit (EIC) 7. Tax software 1040nr Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. Tax software 1040nr Form 943 9. Tax software 1040nr Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. Tax software 1040nr Federal Unemployment (FUTA) Tax 11. Tax software 1040nr Reconciling Wage Reporting Forms 13. Tax software 1040nr Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. Tax software 1040nr Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Tax software 1040nr Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. Tax software 1040nr Employer identification number (EIN). Tax software 1040nr   An employer identification number (EIN) is a nine-digit number that the IRS issues. Tax software 1040nr The digits are arranged as follows: 00-0000000. Tax software 1040nr It is used to identify the tax accounts of employers and certain others who have no employees. Tax software 1040nr Use your EIN on all of the items that you send to the IRS and SSA. Tax software 1040nr   If you do not have an EIN, you may apply for one online. Tax software 1040nr Visit IRS. Tax software 1040nr gov and click on the Apply for an EIN Online link under Tools. Tax software 1040nr 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 software 1040nr Do not use a SSN in place of an EIN. Tax software 1040nr   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. Tax software 1040nr If you took over another employer's business, do not use that employer's EIN. Tax software 1040nr   You should have only one EIN. Tax software 1040nr If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Tax software 1040nr Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. Tax software 1040nr The IRS will tell you which EIN to use. Tax software 1040nr   For more information, see Publication 1635 or Publication 583. Tax software 1040nr When you receive your EIN. Tax software 1040nr   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). Tax software 1040nr You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Tax software 1040nr Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. Tax software 1040nr If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Tax software 1040nr Social security number (SSN). Tax software 1040nr   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. Tax software 1040nr You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Tax software 1040nr Do not accept a social security card that says “Not valid for employment. Tax software 1040nr ” A social security number issued with this legend does not permit employment. Tax software 1040nr You may, but are not required to, photocopy the social security card if the employee provides it. Tax software 1040nr If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Tax software 1040nr See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. Tax software 1040nr Applying for a social security card. Tax software 1040nr   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. Tax software 1040nr You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. Tax software 1040nr socialsecurity. Tax software 1040nr gov/online/ss-5. Tax software 1040nr html. Tax software 1040nr The employee must complete and sign Form SS-5; it cannot be filed by the employer. Tax software 1040nr You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Tax software 1040nr Applying for a social security number. Tax software 1040nr   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Tax software 1040nr If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. Tax software 1040nr When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Tax software 1040nr Furnish Copies B, C, and 2 of Form W-2c to the employee. Tax software 1040nr Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. Tax software 1040nr For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. Tax software 1040nr socialsecurity. Tax software 1040nr gov/employer. Tax software 1040nr Advise your employee to correct the SSN on his or her original Form W-2. Tax software 1040nr Correctly record the employee's name and SSN. Tax software 1040nr   Record the name and number of each employee as they are shown on the employee's social security card. Tax software 1040nr If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Tax software 1040nr Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Tax software 1040nr   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. Tax software 1040nr It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Tax software 1040nr IRS individual taxpayer identification numbers (ITINs) for aliens. Tax software 1040nr   Do not accept an ITIN in place of an SSN for employee identification or for work. Tax software 1040nr An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. Tax software 1040nr S. Tax software 1040nr employment. Tax software 1040nr The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). Tax software 1040nr However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). Tax software 1040nr    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Tax software 1040nr If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. Tax software 1040nr Do not use an ITIN in place of an SSN on Form W-2. Tax software 1040nr Verification of social security numbers. Tax software 1040nr   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Tax software 1040nr Visit www. Tax software 1040nr socialsecurity. Tax software 1040nr gov/employer/ssnv. Tax software 1040nr htm for more information. Tax software 1040nr Registering for SSNVS. Tax software 1040nr   You must register online and receive authorization from your employer to use SSNVS. Tax software 1040nr To register, visit SSA's website at www. Tax software 1040nr socialsecurity. Tax software 1040nr gov/employer and click on the Business Services Online link. Tax software 1040nr Follow the registration instructions to obtain a user identification (ID) and password. Tax software 1040nr You will need to provide the following information about yourself and your company. Tax software 1040nr Name. Tax software 1040nr SSN. Tax software 1040nr Date of birth. Tax software 1040nr Type of employer. Tax software 1040nr EIN. Tax software 1040nr Company name, address, and telephone number. Tax software 1040nr Email address. Tax software 1040nr When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Tax software 1040nr You must enter the activation code online to use SSNVS. Tax software 1040nr 2. Tax software 1040nr Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Tax software 1040nr See Publication 15-A for details on statutory employees and nonemployees. Tax software 1040nr Employee status under common law. Tax software 1040nr   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Tax software 1040nr This is so even when you give the employee freedom of action. Tax software 1040nr What matters is that you have the right to control the details of how the services are performed. Tax software 1040nr See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Tax software 1040nr If an employer-employee relationship exists, it does not matter what it is called. Tax software 1040nr The employee may be called an agent or independent contractor. Tax software 1040nr It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Tax software 1040nr You are responsible for withholding and paying employment taxes for your employees. Tax software 1040nr You are also required to file employment tax returns. Tax software 1040nr These requirements do not apply to amounts that you pay to independent contractors. Tax software 1040nr The rules discussed in this publication apply only to workers who are your employees. Tax software 1040nr In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Tax software 1040nr For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Tax software 1040nr Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Tax software 1040nr The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. Tax software 1040nr Crew Leaders If you are a crew leader, you are an employer of farmworkers. Tax software 1040nr A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Tax software 1040nr If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Tax software 1040nr For FUTA tax rules, see section 10. Tax software 1040nr Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Tax software 1040nr See Publication 541, Partnerships, for more details. Tax software 1040nr The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Tax software 1040nr Exception—Qualified joint venture. Tax software 1040nr   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Tax software 1040nr A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Tax software 1040nr   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Tax software 1040nr Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Tax software 1040nr   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Tax software 1040nr If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Tax software 1040nr Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Tax software 1040nr However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Tax software 1040nr    Note. Tax software 1040nr If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. Tax software 1040nr   For more information on qualified joint ventures, visit IRS. Tax software 1040nr gov and enter “qualified joint venture” in the search box. Tax software 1040nr Exception—Community income. Tax software 1040nr   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Tax software 1040nr S. Tax software 1040nr possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Tax software 1040nr You may still make an election to be taxed as a qualified joint venture instead of a partnership. Tax software 1040nr See Exception—Qualified joint venture , earlier in this section. Tax software 1040nr 3. Tax software 1040nr Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. Tax software 1040nr You may also be required to withhold, deposit, and report Additional Medicare Tax. Tax software 1040nr See section 4 for more information. Tax software 1040nr If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Tax software 1040nr You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. Tax software 1040nr FUTA tax is discussed in section 10. Tax software 1040nr Cash wages include checks, money orders, etc. Tax software 1040nr Do not count as cash wages the value of food, lodging, and other noncash items. Tax software 1040nr For more information on what payments are considered taxable wages, see Publication 15 (Circular E). Tax software 1040nr Commodity wages. Tax software 1040nr   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. Tax software 1040nr However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. Tax software 1040nr These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. Tax software 1040nr Other compensation. Tax software 1040nr   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. Tax software 1040nr Family members. Tax software 1040nr   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. Tax software 1040nr However, certain exemptions may apply for your child, spouse, or parent. Tax software 1040nr See the table, How Do Employment Taxes Apply to Farmwork , in section 12. Tax software 1040nr Household employees. Tax software 1040nr   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. Tax software 1040nr   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Tax software 1040nr Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Tax software 1040nr   For more information, see Publication 926, Household Employer's Tax Guide. Tax software 1040nr    Wages for household work may not be a deductible farm expense. Tax software 1040nr See Publication 225, Farmer's Tax Guide. Tax software 1040nr Share farmers. Tax software 1040nr   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. Tax software 1040nr Compensation paid to H-2A visa holders. Tax software 1040nr   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. Tax software 1040nr On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Tax software 1040nr   An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Tax software 1040nr In that case, the worker must give the employer a completed Form W-4. Tax software 1040nr Federal income tax withheld should be reported in box 2 of Form W-2. Tax software 1040nr These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Tax software 1040nr For rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Tax software 1040nr 4. Tax software 1040nr Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. Tax software 1040nr You may also be required to withhold Additional Medicare Tax. Tax software 1040nr For more information, see Additional Medicare Tax withholding , later. Tax software 1040nr The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. Tax software 1040nr You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). Tax software 1040nr The $150 test applies separately to each farmworker that you employ. Tax software 1040nr If you employ a family of workers, each member is treated separately. Tax software 1040nr Do not count wages paid by other employers. Tax software 1040nr The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. Tax software 1040nr Exceptions. Tax software 1040nr   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Tax software 1040nr   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Tax software 1040nr Social Security and Medicare Tax Withholding The social security tax rate is 6. Tax software 1040nr 2%, for both the employee and employer, on the first $117,000 paid to each employee. Tax software 1040nr You must withhold at this rate from each employee and pay a matching amount. Tax software 1040nr The Medicare tax rate is 1. Tax software 1040nr 45% each for the employee and employer on all wages. Tax software 1040nr You must withhold at this rate from each employee and pay a matching amount. Tax software 1040nr There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Tax software 1040nr Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Tax software 1040nr For details, see Publication 15-A. Tax software 1040nr Additional Medicare Tax withholding. Tax software 1040nr   In addition to withholding Medicare tax at 1. Tax software 1040nr 45%, you must withhold a 0. Tax software 1040nr 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax software 1040nr 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 software 1040nr Additional Medicare Tax is only imposed on the employee. Tax software 1040nr There is no employer share of Additional Medicare Tax. Tax software 1040nr 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 software 1040nr   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Tax software 1040nr For more information on Additional Medicare Tax, visit IRS. Tax software 1040nr gov and enter “Additional Medicare Tax” in the search box. Tax software 1040nr Employee share paid by employer. Tax software 1040nr   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. Tax software 1040nr If you do not withhold the taxes, however, you must still pay them. Tax software 1040nr Any employee social security and Medicare taxes that you pay is additional income to the employee. Tax software 1040nr Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. Tax software 1040nr Also, do not count the additional income as wages for FUTA tax purposes. Tax software 1040nr Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. Tax software 1040nr See section 7 of Publication 15-A. Tax software 1040nr Withholding social security and Medicare taxes on nonresident alien employees. Tax software 1040nr   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. Tax software 1040nr S. Tax software 1040nr citizen or resident alien. Tax software 1040nr However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Tax software 1040nr Also see Compensation paid to H-2A visa holders in section 3. Tax software 1040nr Religious exemption. Tax software 1040nr    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. Tax software 1040nr This exemption is available only if both the employee and the employer are members of the sect. Tax software 1040nr   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Tax software 1040nr 5. Tax software 1040nr Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. Tax software 1040nr The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. Tax software 1040nr You may use one of several methods to determine the amount of federal income tax withholding. Tax software 1040nr They are discussed in section 13. Tax software 1040nr Form W-4. Tax software 1040nr   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Tax software 1040nr Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Tax software 1040nr Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Tax software 1040nr irs. Tax software 1040nr gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. Tax software 1040nr   Ask each new employee to give you a signed Form W-4 when starting work. Tax software 1040nr Make the form effective with the first wage payment. Tax software 1040nr If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. Tax software 1040nr Forms in Spanish. Tax software 1040nr   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Tax software 1040nr For more information, see Publicación 17(SP). Tax software 1040nr Effective date of Form W-4. Tax software 1040nr   A Form W-4 remains in effect until the employee gives you a new one. Tax software 1040nr When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. Tax software 1040nr Do not adjust withholding retroactively. Tax software 1040nr If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Tax software 1040nr For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Tax software 1040nr A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Tax software 1040nr Completing Form W-4. Tax software 1040nr   The amount of federal income tax withholding is based on marital status and withholding allowances. Tax software 1040nr Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Tax software 1040nr However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Tax software 1040nr   Employees may claim fewer withholding allowances than they are entitled to claim. Tax software 1040nr They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. Tax software 1040nr   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Tax software 1040nr Along with Form W-4, you may wish to order Publication 505 for use by your employees. Tax software 1040nr    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Tax software 1040nr If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Tax software 1040nr Exemption from federal income tax withholding. Tax software 1040nr   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. Tax software 1040nr See the Form W-4 instructions for more information. Tax software 1040nr However, the wages are still subject to social security and Medicare taxes. Tax software 1040nr   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Tax software 1040nr To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Tax software 1040nr If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. Tax software 1040nr If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Tax software 1040nr Withholding income taxes on the wages of nonresident alien employees. Tax software 1040nr   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Tax software 1040nr However, see Publication 515 for exceptions to this general rule. Tax software 1040nr Also see Compensation paid to H-2A visa workers in section 3. Tax software 1040nr Withholding adjustment for nonresident alien employees. Tax software 1040nr   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. Tax software 1040nr This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. Tax software 1040nr See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). Tax software 1040nr Nonresident alien employee's Form W-4. Tax software 1040nr   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Tax software 1040nr   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Tax software 1040nr    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Tax software 1040nr Form 8233. Tax software 1040nr   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Tax software 1040nr See Publication 515 for details. Tax software 1040nr IRS review of requested Forms W-4. Tax software 1040nr   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Tax software 1040nr You may also be directed to send certain Forms W-4 to the IRS. Tax software 1040nr You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Tax software 1040nr Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Tax software 1040nr The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. Tax software 1040nr When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Tax software 1040nr   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Tax software 1040nr However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). Tax software 1040nr Initial lock-in letter. Tax software 1040nr   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. Tax software 1040nr In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. Tax software 1040nr You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. Tax software 1040nr If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. Tax software 1040nr You may follow any reasonable business practice to furnish the employee copy to the employee. Tax software 1040nr Implementation of lock-in letter. Tax software 1040nr   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. Tax software 1040nr You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. Tax software 1040nr The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. Tax software 1040nr Seasonal employees and employees not currently performing services. Tax software 1040nr   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. Tax software 1040nr You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. Tax software 1040nr You reasonably expect the employee to resume services within 12 months of the date of the notice. Tax software 1040nr The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. Tax software 1040nr Termination and re-hire of employees. Tax software 1040nr   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. Tax software 1040nr You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. Tax software 1040nr Modification notice. Tax software 1040nr   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. Tax software 1040nr The modification notice may change the marital status and/or the number of withholding allowances permitted. Tax software 1040nr You must withhold federal income tax based on the effective date specified in the modification notice. Tax software 1040nr New Form W-4 after IRS notice. Tax software 1040nr   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. Tax software 1040nr You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. Tax software 1040nr If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. Tax software 1040nr   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Tax software 1040nr Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. Tax software 1040nr Substitute Forms W-4. Tax software 1040nr   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. Tax software 1040nr Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. Tax software 1040nr gov to obtain copies of Form W-4. Tax software 1040nr   You may use a substitute version of Form W-4 to meet your business needs. Tax software 1040nr However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. Tax software 1040nr At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. Tax software 1040nr   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. Tax software 1040nr However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. Tax software 1040nr Invalid Forms W-4. Tax software 1040nr   Any unauthorized change or addition to Form W-4 makes it invalid. Tax software 1040nr This includes taking out any language by which the employee certifies that the form is correct. Tax software 1040nr A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. Tax software 1040nr An employee who submits a false Form W-4 may be subject to a $500 penalty. Tax software 1040nr You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. Tax software 1040nr   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Tax software 1040nr Tell the employee that it is invalid and ask for another one. Tax software 1040nr If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. Tax software 1040nr However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. Tax software 1040nr   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. Tax software 1040nr R. Tax software 1040nr B. Tax software 1040nr 455, available at www. Tax software 1040nr irs. Tax software 1040nr gov/irb/2007-35_IRB/ar10. Tax software 1040nr html. Tax software 1040nr Amounts exempt from levy on wages, salary, and other income. Tax software 1040nr   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Tax software 1040nr Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. Tax software 1040nr If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. Tax software 1040nr How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. Tax software 1040nr Wage bracket tables. Tax software 1040nr See section 13 for directions on how to use the tables. Tax software 1040nr Percentage method. Tax software 1040nr See section 13 for directions on how to use the percentage method. Tax software 1040nr Alternative formula tables for percentage method withholding. Tax software 1040nr See Publication 15-A. Tax software 1040nr Wage bracket percentage method withholding tables. Tax software 1040nr See Publication 15-A. Tax software 1040nr Other alternative methods. Tax software 1040nr See Publication 15-A. Tax software 1040nr Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. Tax software 1040nr If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. Tax software 1040nr Supplemental wages. Tax software 1040nr   Supplemental wages are wage payments to an employee that are not regular wages. Tax software 1040nr They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Tax software 1040nr Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Tax software 1040nr   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. Tax software 1040nr   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. Tax software 1040nr If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Tax software 1040nr Withhold a flat 25% (no other percentage allowed). Tax software 1040nr If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Tax software 1040nr If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Tax software 1040nr Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Tax software 1040nr Subtract the tax withheld from the regular wages. Tax software 1040nr Withhold the remaining tax from the supplemental wages. Tax software 1040nr If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. Tax software 1040nr If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. Tax software 1040nr This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Tax software 1040nr    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. Tax software 1040nr See section 7 in Publication 15 (Circular E) for details. Tax software 1040nr   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. Tax software 1040nr 6. Tax software 1040nr Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Tax software 1040nr Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. Tax software 1040nr This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. Tax software 1040nr You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. Tax software 1040nr You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. Tax software 1040nr If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. Tax software 1040nr If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. Tax software 1040nr If Form W-2 is not required, you must notify the employee by February 7, 2014. Tax software 1040nr 7. Tax software 1040nr Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. Tax software 1040nr You must use electronic funds transfer to make all federal tax deposits. Tax software 1040nr See How To Deposit , later in this section. Tax software 1040nr The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. Tax software 1040nr For more information, see COBRA premium assistance credit under Introduction. Tax software 1040nr Payment with return. Tax software 1040nr   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. Tax software 1040nr You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. Tax software 1040nr However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. Tax software 1040nr You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. Tax software 1040nr This payment may be $2,500 or more. Tax software 1040nr Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Tax software 1040nr Semiweekly schedule depositors must timely deposit the amount. Tax software 1040nr See Accuracy of Deposits Rule and How To Deposit, later in this section. Tax software 1040nr When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. Tax software 1040nr See Employers of Both Farm and Nonfarm Workers, later in this section. Tax software 1040nr The rules for determining when to deposit Form 943 taxes are discussed below. Tax software 1040nr See section 10 for the separate rules that apply to FUTA tax. Tax software 1040nr Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. Tax software 1040nr The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. Tax software 1040nr The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). Tax software 1040nr The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. Tax software 1040nr If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. Tax software 1040nr If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. Tax software 1040nr Lookback period. Tax software 1040nr   The lookback period is the second calendar year preceding the current calendar year. Tax software 1040nr For example, the lookback period for 2014 is 2012. Tax software 1040nr Example of deposit schedule based on lookback period. Tax software 1040nr Rose Co. Tax software 1040nr reported taxes on Form 943 as follows. Tax software 1040nr 2012 — $48,000 2013 — $60,000 Rose Co. Tax software 1040nr is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. Tax software 1040nr However, for 2015, Rose Co. Tax software 1040nr is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Tax software 1040nr Adjustments to lookback period taxes. Tax software 1040nr   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). Tax software 1040nr Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Tax software 1040nr Example of adjustments. Tax software 1040nr An employer originally reported total tax of $45,000 for the lookback period in 2012. Tax software 1040nr The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. Tax software 1040nr The total tax reported in the lookback period is still $45,000. Tax software 1040nr The $10,000 adjustment is also not treated as part of the 2014 taxes. Tax software 1040nr Deposit period. Tax software 1040nr   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Tax software 1040nr For monthly schedule depositors, the deposit period is a calendar month. Tax software 1040nr The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Tax software 1040nr Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Tax software 1040nr You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. Tax software 1040nr Monthly schedule example. Tax software 1040nr   Red Co. Tax software 1040nr is a seasonal employer and a monthly schedule depositor. Tax software 1040nr It pays wages each Friday. Tax software 1040nr It paid wages during August 2014, but did not pay any wages during September. Tax software 1040nr Red Co. Tax software 1040nr must deposit the combined tax liabilities for the August paydays by September 15. Tax software 1040nr Red Co. Tax software 1040nr does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. Tax software 1040nr New employers. Tax software 1040nr   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Tax software 1040nr Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). Tax software 1040nr Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. Tax software 1040nr Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Tax software 1040nr Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Tax software 1040nr Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. Tax software 1040nr For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. Tax software 1040nr If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Tax software 1040nr Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. Tax software 1040nr Semiweekly Deposit Schedule IF the payday falls on a. Tax software 1040nr . Tax software 1040nr . Tax software 1040nr THEN deposit taxes by the following. Tax software 1040nr . Tax software 1040nr . Tax software 1040nr Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. Tax software 1040nr   Green, Inc. Tax software 1040nr , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Tax software 1040nr Green, Inc. Tax software 1040nr , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Tax software 1040nr Green, Inc. Tax software 1040nr 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). Tax software 1040nr Semiweekly deposit period spanning two quarters. Tax software 1040nr   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Tax software 1040nr For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Tax software 1040nr Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Tax software 1040nr Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Tax software 1040nr A business day is any day other than a Saturday, Sunday, or legal holiday. Tax software 1040nr For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Tax software 1040nr Semiweekly schedule depositors   will always have 3 business days to make a deposit. Tax software 1040nr That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. Tax software 1040nr For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Tax software 1040nr Legal holiday. Tax software 1040nr   The term “legal holiday” means any legal holiday in the District of Columbia. Tax software 1040nr Legal holidays for 2014 are listed below. Tax software 1040nr January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Tax software 1040nr February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Tax software 1040nr For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. Tax software 1040nr For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Tax software 1040nr Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Tax software 1040nr However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Tax software 1040nr For example, Fir Co. Tax software 1040nr is a semiweekly schedule depositor. Tax software 1040nr On Monday, Fir Co. Tax software 1040nr accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. Tax software 1040nr On Tuesday, Fir Co. Tax software 1040nr accumulates additional taxes of $30,000. Tax software 1040nr Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Tax software 1040nr does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Tax software 1040nr If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. Tax software 1040nr Example of the $100,000 next-day deposit rule. Tax software 1040nr   Elm, Inc. Tax software 1040nr , started its business on May 1, 2014. Tax software 1040nr Because Elm, Inc. Tax software 1040nr , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. Tax software 1040nr , is a monthly schedule depositor. Tax software 1040nr On May 8, Elm, Inc. Tax software 1040nr , paid wages for the first time and accumulated taxes of $50,000. Tax software 1040nr On May 9 (Friday), Elm, Inc. Tax software 1040nr , paid wages and accumulated taxes of $60,000, for a total of $110,000. Tax software 1040nr Because Elm, Inc. Tax software 1040nr , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. Tax software 1040nr Elm, Inc. Tax software 1040nr , became a semiweekly schedule depositor on May 10. Tax software 1040nr It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Tax software 1040nr Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Tax software 1040nr However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Tax software 1040nr Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. Tax software 1040nr The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Tax software 1040nr Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. Tax software 1040nr You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. Tax software 1040nr Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. Tax software 1040nr For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). Tax software 1040nr How To Deposit You must deposit employment taxes by electronic funds transfer. Tax software 1040nr See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Tax software 1040nr Electronic deposit requirement. Tax software 1040nr   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Tax software 1040nr Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Tax software 1040nr If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Tax software 1040nr   EFTPS is a free service provided by the Department of Treasury. Tax software 1040nr To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). Tax software 1040nr You can also visit the EFTPS website at www. Tax software 1040nr eftps. Tax software 1040nr gov. Tax software 1040nr Additional information about EFTPS is also available in Publication 966. Tax software 1040nr New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Tax software 1040nr Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. Tax software 1040nr See When you receive your EIN in section 1 for more information. Tax software 1040nr Deposit record. Tax software 1040nr   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Tax software 1040nr The number can be used as a receipt or to trace the payment. Tax software 1040nr Depositing on time. Tax software 1040nr   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Tax software 1040nr m. Tax software 1040nr Eastern time the day before the date a deposit is due. Tax software 1040nr If you use a third party to make a deposit on your behalf, they may have different cutoff times. Tax software 1040nr Same-day payment option. Tax software 1040nr   If you fail to initiate a deposit transaction on EFTPS by 8 p. Tax software 1040nr m. Tax software 1040nr Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Tax software 1040nr To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Tax software 1040nr Please check with your financial institution regarding availability, deadlines, and costs. Tax software 1040nr Your financial institution may charge you a fee for payments made this way. Tax software 1040nr To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. Tax software 1040nr eftps. Tax software 1040nr gov to download the Same-Day Payment Worksheet. Tax software 1040nr Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. Tax software 1040nr The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Tax software 1040nr IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Tax software 1040nr For amounts not properly deposited or not deposited on time, the penalty rates are shown next. Tax software 1040nr Penalty Charged for. Tax software 1040nr . Tax software 1040nr . Tax software 1040nr 2% Deposits made 1 to 5 days late. Tax software 1040nr 5% Deposits made 6 to 15 days late. Tax software 1040nr 10% Deposits made 16 or more days late. Tax software 1040nr Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. Tax software 1040nr 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. Tax software 1040nr See Payment with return , earlier in this section, for exceptions. Tax software 1040nr 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Tax software 1040nr Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Tax software 1040nr Order in which deposits are applied. Tax software 1040nr   Deposits generally are applied to the most recent tax liability within the year. Tax software 1040nr If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Tax software 1040nr Follow the instructions on the penalty notice that you received. Tax software 1040nr For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. Tax software 1040nr You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Tax software 1040nr irs. Tax software 1040nr gov/pub/irs-irbs/irb01-50. Tax software 1040nr pdf. Tax software 1040nr Example. Tax software 1040nr Cedar, Inc. Tax software 1040nr , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Tax software 1040nr It does not make the deposit on July 15. Tax software 1040nr On August 15, Cedar, Inc. Tax software 1040nr , deposits $2,000. Tax software 1040nr Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Tax software 1040nr Accordingly, $500 of the July 15 liability remains undeposited. Tax software 1040nr The penalty on this underdeposit will apply as explained above. Tax software 1040nr Trust fund recovery penalty. Tax software 1040nr   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Tax software 1040nr The penalty is the full amount of the unpaid trust fund tax. Tax software 1040nr This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Tax software 1040nr   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Tax software 1040nr   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. Tax software 1040nr A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Tax software 1040nr    Willfully means voluntarily, consciously, and intentionally. Tax software 1040nr A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Tax software 1040nr “Average” failure-to-deposit penalty. Tax software 1040nr   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. Tax software 1040nr IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. Tax software 1040nr Completed Form 943, line 17, instead of Form 943-A. Tax software 1040nr Failed to attach a properly completed Form 943-A. Tax software 1040nr Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Tax software 1040nr   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Tax software 1040nr Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Tax software 1040nr   You can avoid the penalty by reviewing your return before filing it. Tax software 1040nr Follow these steps before filing your Form 943. Tax software 1040nr If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. Tax software 1040nr If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. Tax software 1040nr Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. Tax software 1040nr Do not show negative amounts on Form 943, line 17, or Form 943-A. Tax software 1040nr For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. Tax software 1040nr Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Tax software 1040nr Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. Tax software 1040nr If a deposit is due, deposi