Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Taxact 2010 Free

State Income Tax ChartsFile 2010 Income TaxFiling Taxes 2010 Online1040x 2013Turbotax Military 20122010 1040ez Tax Form2012 Amended Tax FormAmending TaxForm 1040ez More:label_form_201040ez More:taxesBlank Printable 1040ez Form1040es FormWww.irs.gov/form1040xH&r Block Login2012 Irs 1040a InstructionsAmend Tax Return OnlineIrs Tax Forms 2011Online 1040ez Form1040 Easy Form 2012Amended 1040Free 1040ez InstructionsFile A Tax Amendment OnlineTurbotax 20111040ez Form InstructionsHow To Amend Federal Tax Return 20121040 Ez For 2012Ez 40 Tax FormFree State Filing OnlyEz FormsCorrected Tax ReturnE File 1040x FreeTax Credits For UnemployedFreetax Com1040ez OnlineFile My 1040x Electronically1040 Es Tax FormsFree EfileFile Amended Tax Return 2010 OnlineState ReturnHow To File 1040ez OnlineAmend A Tax Return

Taxact 2010 Free

Taxact 2010 free Publication 514 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Taxact 2010 free Tax questions. Taxact 2010 free Useful Items - You may want to see: Reminders Future developments. Taxact 2010 free  For the latest information about developments related to Pub. Taxact 2010 free 514, such as legislation enacted after it was published, go to www. Taxact 2010 free irs. Taxact 2010 free gov/pub514. Taxact 2010 free Alternative minimum tax. Taxact 2010 free  In addition to your regular income tax, you may be liable for the alternative minimum tax. Taxact 2010 free A foreign tax credit may be allowed in figuring this tax. Taxact 2010 free See the instructions for Form 6251, Alternative Minimum Tax—Individuals, for a discussion of the alternative minimum tax foreign tax credit. Taxact 2010 free Change of address. Taxact 2010 free  If your address changes from the address shown on your last return, use Form 8822, Change of Address, to notify the Internal Revenue Service. Taxact 2010 free Photographs of missing children. Taxact 2010 free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Taxact 2010 free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxact 2010 free 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. Taxact 2010 free Introduction If you paid or accrued foreign taxes to a foreign country on foreign source income and are subject to U. Taxact 2010 free S. Taxact 2010 free tax on the same income, you may be able to take either a credit or an itemized deduction for those taxes. Taxact 2010 free Taken as a deduction, foreign income taxes reduce your U. Taxact 2010 free S. Taxact 2010 free taxable income. Taxact 2010 free Taken as a credit, foreign income taxes reduce your U. Taxact 2010 free S. Taxact 2010 free tax liability. Taxact 2010 free In most cases, it is to your advantage to take foreign income taxes as a tax credit. Taxact 2010 free The major scope of this publication is the foreign tax credit. Taxact 2010 free The publication discusses: How to choose to take the credit or the deduction, Who can take the credit, What foreign taxes qualify for the credit, How to figure the credit, and How to carry over unused foreign taxes to other tax years. Taxact 2010 free Unless you qualify for exemption from the foreign tax credit limit, you claim the credit by filing Form 1116 with your U. Taxact 2010 free S. Taxact 2010 free income tax return. Taxact 2010 free Two examples with filled-in Forms 1116 are provided at the end of this publication. Taxact 2010 free Comments and suggestions. Taxact 2010 free   We welcome your comments about this publication and your suggestions for future editions. Taxact 2010 free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxact 2010 free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxact 2010 free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxact 2010 free   You can send your comments from www. Taxact 2010 free irs. Taxact 2010 free gov/formspubs/. Taxact 2010 free Click on “More Information” and then on “Comment on Tax Forms and Publications”. Taxact 2010 free   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. Taxact 2010 free Ordering forms and publications. Taxact 2010 free   Visit www. Taxact 2010 free irs. Taxact 2010 free 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. Taxact 2010 free Internal Revenue Service 1201 N. Taxact 2010 free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxact 2010 free   If you have a tax question, check the information available on IRS. Taxact 2010 free gov or call 1-800-829-1040. Taxact 2010 free We cannot answer tax questions sent to either of the above addresses. Taxact 2010 free Useful Items - You may want to see: Publication 54 Tax Guide for U. Taxact 2010 free S. Taxact 2010 free Citizens and Resident Aliens Abroad 519 U. Taxact 2010 free S. Taxact 2010 free Tax Guide for Aliens 570 Tax Guide for Individuals With Income From U. Taxact 2010 free S. Taxact 2010 free Possessions Form (and Instructions) 1116 Foreign Tax Credit See How To Get Tax Help near the end of this publication for information about getting these publications and this form. Taxact 2010 free Prev  Up  Next   Home   More Online Publications
Español

Federal and State Agencies for Seniors

Find a list of federal and state agencies with resources for seniors.

The Taxact 2010 Free

Taxact 2010 free Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Taxact 2010 free irs. Taxact 2010 free gov/pub51. Taxact 2010 free What's New Social security and Medicare tax for 2014. Taxact 2010 free  The social security tax rate is 6. Taxact 2010 free 2% each for the employee and employer, unchanged from 2013. Taxact 2010 free The social security wage base limit is $117,000. Taxact 2010 free The Medicare tax rate is 1. Taxact 2010 free 45% each for the employee and employer, unchanged from 2013. Taxact 2010 free There is no wage base limit for Medicare tax. Taxact 2010 free Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Taxact 2010 free Withholding allowance. Taxact 2010 free  The 2014 amount for one withholding allowance on an annual basis is $3,950. Taxact 2010 free Change of responsible party. Taxact 2010 free  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Taxact 2010 free Form 8822-B must be filed within 60 days of the change. Taxact 2010 free If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Taxact 2010 free For a definition of "responsible party", see the Form 8822-B instructions. Taxact 2010 free Same-sex marriage. Taxact 2010 free  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Taxact 2010 free For more information, see Revenue Ruling 2013-17, 2013-38 I. Taxact 2010 free R. Taxact 2010 free B. Taxact 2010 free 201, available at www. Taxact 2010 free irs. Taxact 2010 free gov/irb/2013-38_IRB/ar07. Taxact 2010 free html. Taxact 2010 free Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Taxact 2010 free Notice 2013-61, 2013-44 I. Taxact 2010 free R. Taxact 2010 free B. Taxact 2010 free 432, is available at www. Taxact 2010 free irs. Taxact 2010 free gov/irb/2013-44_IRB/ar10. Taxact 2010 free html. Taxact 2010 free Reminders Additional Medicare Tax withholding. Taxact 2010 free  In addition to withholding Medicare tax at 1. Taxact 2010 free 45%, you must withhold a 0. Taxact 2010 free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Taxact 2010 free 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. Taxact 2010 free Additional Medicare Tax is only imposed on the employee. Taxact 2010 free There is no employer share of Additional Medicare Tax. Taxact 2010 free 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. Taxact 2010 free For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Taxact 2010 free For more information on Additional Medicare Tax, visit IRS. Taxact 2010 free gov and enter “Additional Medicare Tax” in the search box. Taxact 2010 free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Taxact 2010 free  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Taxact 2010 free Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Taxact 2010 free For more information, visit IRS. Taxact 2010 free gov and enter “work opportunity tax credit” in the search box. Taxact 2010 free Outsourcing payroll duties. Taxact 2010 free  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Taxact 2010 free The employer remains responsible if the third party fails to perform any required action. Taxact 2010 free If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Taxact 2010 free gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Taxact 2010 free COBRA premium assistance credit. Taxact 2010 free  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Taxact 2010 free For more information, see COBRA premium assistance credit under Introduction. Taxact 2010 free Compensation paid to H-2A foreign agricultural workers. Taxact 2010 free  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Taxact 2010 free Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Taxact 2010 free On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Taxact 2010 free 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. Taxact 2010 free In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Taxact 2010 free Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Taxact 2010 free These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Taxact 2010 free For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Taxact 2010 free Additional employment tax information. Taxact 2010 free  Visit the IRS website at www. Taxact 2010 free irs. Taxact 2010 free gov/businesses and click on Employment Taxes under Businesses Topics. Taxact 2010 free For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Taxact 2010 free m. Taxact 2010 free –7:00 p. Taxact 2010 free m. Taxact 2010 free local time (Alaska and Hawaii follow Pacific time). Taxact 2010 free Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Taxact 2010 free Disregarded entities and qualified subchapter S subsidiaries (QSubs). Taxact 2010 free  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Taxact 2010 free Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Taxact 2010 free See Regulations sections 1. Taxact 2010 free 1361-4(a)(7) and 301. Taxact 2010 free 7701-2(c)(2)(iv). Taxact 2010 free Differential wage payments. Taxact 2010 free  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Taxact 2010 free For more information, see Publication 15 (Circular E). Taxact 2010 free Federal tax deposits must be made by electronic funds transfer. Taxact 2010 free  You must use electronic funds transfer to make all federal tax deposits. Taxact 2010 free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Taxact 2010 free 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. Taxact 2010 free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Taxact 2010 free EFTPS is a free service provided by the Department of Treasury. Taxact 2010 free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Taxact 2010 free For more information on making federal tax deposits, see How To Deposit in section 7. Taxact 2010 free To get more information about EFTPS or to enroll in EFTPS, visit www. Taxact 2010 free eftps. Taxact 2010 free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Taxact 2010 free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Taxact 2010 free Electronic filing and payment. Taxact 2010 free  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Taxact 2010 free Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Taxact 2010 free Spend less time and worry on taxes and more time running your business. Taxact 2010 free Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Taxact 2010 free For e-file, visit the IRS website at www. Taxact 2010 free irs. Taxact 2010 free gov/efile for additional information. Taxact 2010 free For EFTPS, visit www. Taxact 2010 free eftps. Taxact 2010 free gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Taxact 2010 free For electronic filing of Form W-2, visit www. Taxact 2010 free socialsecurity. Taxact 2010 free gov/employer. Taxact 2010 free If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Taxact 2010 free If a valid EIN is not provided, the return or payment will not be processed. Taxact 2010 free This may result in penalties and delays in processing your return or payment. Taxact 2010 free Electronic funds withdrawal (EFW). Taxact 2010 free  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Taxact 2010 free However, do not use EFW to make federal tax deposits. Taxact 2010 free For more information on paying your taxes using EFW, visit the IRS website at www. Taxact 2010 free irs. Taxact 2010 free gov/e-pay. Taxact 2010 free A fee may be charged to file electronically. Taxact 2010 free Credit or debit card payments. Taxact 2010 free   Employers can pay the balance due shown on Form 943 by credit or debit card. Taxact 2010 free Do not use a credit or debit card to make federal tax deposits. Taxact 2010 free For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Taxact 2010 free irs. Taxact 2010 free gov/e-pay. Taxact 2010 free When you hire a new employee. Taxact 2010 free  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Taxact 2010 free Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Taxact 2010 free If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Taxact 2010 free If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Taxact 2010 free See section 1 for more information. Taxact 2010 free Eligibility for employment. Taxact 2010 free  You must verify that each new employee is legally eligible to work in the United States. Taxact 2010 free This includes completing the U. Taxact 2010 free S. Taxact 2010 free Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Taxact 2010 free You can get the form from USCIS offices or by calling 1-800-870-3676. Taxact 2010 free Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Taxact 2010 free uscis. Taxact 2010 free gov for more information. Taxact 2010 free New hire reporting. Taxact 2010 free   You are required to report any new employee to a designated state new-hire registry. Taxact 2010 free A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Taxact 2010 free Many states accept a copy of Form W-4 with employer information added. Taxact 2010 free Visit the Office of Child Support Enforcement's website at www. Taxact 2010 free acf. Taxact 2010 free hhs. Taxact 2010 free gov/programs/cse/newhire for more information. Taxact 2010 free Dishonored payments. Taxact 2010 free  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Taxact 2010 free The penalty is $25 or 2% of the payment, whichever is more. Taxact 2010 free However, the penalty on dishonored payments of $24. Taxact 2010 free 99 or less is an amount equal to the payment. Taxact 2010 free For example, a dishonored payment of $18 is charged a penalty of $18. Taxact 2010 free Forms in Spanish. Taxact 2010 free  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Taxact 2010 free For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Taxact 2010 free For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Taxact 2010 free References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Taxact 2010 free Information returns. Taxact 2010 free  You may be required to file information returns to report certain types of payments made during the year. Taxact 2010 free For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Taxact 2010 free For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Taxact 2010 free Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Taxact 2010 free See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Taxact 2010 free If you file 250 or more Forms W-2, you must file them electronically. Taxact 2010 free SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Taxact 2010 free Information reporting customer service site. Taxact 2010 free  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Taxact 2010 free If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Taxact 2010 free The call site can also be reached by email at mccirp@irs. Taxact 2010 free gov. Taxact 2010 free Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Taxact 2010 free Web-based application for an employer identification number (EIN). Taxact 2010 free  You can apply for an employer identification number (EIN) online by visiting IRS. Taxact 2010 free gov and clicking on the Apply for an EIN Online link under Tools. Taxact 2010 free When a crew leader furnishes workers to you. Taxact 2010 free  Record the crew leader's name, address, and EIN. Taxact 2010 free See sections 2 and 10. Taxact 2010 free Change of address. Taxact 2010 free  Use Form 8822-B to notify the IRS of an address change. Taxact 2010 free Do not mail form 8822-B with your employment tax return. Taxact 2010 free Ordering forms and publications. Taxact 2010 free  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Taxact 2010 free irs. Taxact 2010 free gov/businesses. Taxact 2010 free Click on the Online Ordering for Information Returns and Employer Returns. Taxact 2010 free You can also visit www. Taxact 2010 free irs. Taxact 2010 free gov/formspubs to download other forms and publications. Taxact 2010 free Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Taxact 2010 free Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Taxact 2010 free socialsecurity. Taxact 2010 free gov/employer, to register for Business Services Online. Taxact 2010 free You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Taxact 2010 free Form W-3 will be created for you based on your Forms W-2. Taxact 2010 free Tax Questions. Taxact 2010 free   If you have a tax question, check the information available on IRS. Taxact 2010 free gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Taxact 2010 free m. Taxact 2010 free –7:00 p. Taxact 2010 free m. Taxact 2010 free local time (Alaska and Hawaii follow Pacific time). Taxact 2010 free We cannot answer tax questions sent to the address provided later for comments and suggestions. Taxact 2010 free Recordkeeping. Taxact 2010 free  Keep all records of employment taxes for at least 4 years. Taxact 2010 free These should be available for IRS review. Taxact 2010 free Your records should include the following information. Taxact 2010 free Your employer identification number (EIN). Taxact 2010 free Amounts and dates of all wage, annuity, and pension payments. Taxact 2010 free Names, addresses, social security numbers, and occupations of employees and recipients. Taxact 2010 free Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Taxact 2010 free Dates of employment for each employee. Taxact 2010 free Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Taxact 2010 free Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Taxact 2010 free Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Taxact 2010 free Copies of returns filed and confirmation numbers. Taxact 2010 free Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Taxact 2010 free If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Taxact 2010 free If the crew leader has no permanent mailing address, record his or her present address. Taxact 2010 free Private delivery services. Taxact 2010 free  You can use certain private delivery services designated by the IRS to send tax returns and payments. Taxact 2010 free The list includes only the following. Taxact 2010 free DHL Express (DHL): DHL Same Day Service. Taxact 2010 free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Taxact 2010 free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Taxact 2010 free M. Taxact 2010 free , UPS Worldwide Express Plus, and UPS Worldwide Express. Taxact 2010 free For the IRS mailing address to use if you are using a private delivery service, go to IRS. Taxact 2010 free gov and enter "private delivery service" in the search box. Taxact 2010 free Your private delivery service can tell you how to get written proof of the mailing date. Taxact 2010 free Private delivery services cannot deliver items to P. Taxact 2010 free O. Taxact 2010 free boxes. Taxact 2010 free You must use the U. Taxact 2010 free S. Taxact 2010 free Postal Service to mail any item to an IRS P. Taxact 2010 free O. Taxact 2010 free box address. Taxact 2010 free Photographs of missing children. Taxact 2010 free  The IRS is a proud partner with the National Center for Missing and Exploited Children. Taxact 2010 free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxact 2010 free 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. Taxact 2010 free Calendar The following are important dates and responsibilities. Taxact 2010 free See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Taxact 2010 free Also see Publication 509, Tax Calendars. Taxact 2010 free   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Taxact 2010 free A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Taxact 2010 free However, a statewide legal holiday does not delay the due date of federal tax deposits. Taxact 2010 free See Deposits on Business Days Only in section 7. Taxact 2010 free For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Taxact 2010 free S. Taxact 2010 free Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Taxact 2010 free See Private delivery services under Reminders. Taxact 2010 free By January 31 . Taxact 2010 free   File Form 943. Taxact 2010 free See section 8 for more information on Form 943. Taxact 2010 free If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Taxact 2010 free Furnish each employee with a completed Form W-2. Taxact 2010 free Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Taxact 2010 free File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Taxact 2010 free See section 10 for more information on FUTA. Taxact 2010 free If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Taxact 2010 free File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Taxact 2010 free If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Taxact 2010 free By February 15. Taxact 2010 free  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Taxact 2010 free On February 16. Taxact 2010 free  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Taxact 2010 free Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Taxact 2010 free If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Taxact 2010 free See section 5 for more information. Taxact 2010 free If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Taxact 2010 free By February 28. Taxact 2010 free   File paper Forms 1099 and 1096. Taxact 2010 free File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Taxact 2010 free S. Taxact 2010 free Information Returns, with the IRS. Taxact 2010 free For electronically filed returns, see By March 31 below. Taxact 2010 free File paper Forms W-2 and W-3. Taxact 2010 free File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Taxact 2010 free For electronically filed returns, see By March 31 next. Taxact 2010 free By March 31. Taxact 2010 free   File electronic Forms W-2 and 1099. Taxact 2010 free File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Taxact 2010 free For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Taxact 2010 free socialsecurity. Taxact 2010 free gov/employer. Taxact 2010 free For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Taxact 2010 free By April 30, July 31, October 31, and January 31. Taxact 2010 free   Deposit FUTA taxes. Taxact 2010 free Deposit FUTA tax if the undeposited amount is over $500. Taxact 2010 free Before December 1. Taxact 2010 free  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Taxact 2010 free Introduction This publication is for employers of agricultural workers (farmworkers). Taxact 2010 free It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Taxact 2010 free Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Taxact 2010 free If you have nonfarm employees, see Publication 15 (Circular E). Taxact 2010 free If you have employees in the U. Taxact 2010 free S. Taxact 2010 free Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Taxact 2010 free Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Taxact 2010 free Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Taxact 2010 free Comments and suggestions. Taxact 2010 free   We welcome your comments about this publication and your suggestions for future editions. Taxact 2010 free   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Taxact 2010 free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxact 2010 free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxact 2010 free   You can also send us comments from www. Taxact 2010 free irs. Taxact 2010 free gov/formspubs. Taxact 2010 free Click on More Information and then click on Comment on Tax Forms and Publications. Taxact 2010 free   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Taxact 2010 free COBRA premium assistance credit. Taxact 2010 free   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Taxact 2010 free COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Taxact 2010 free Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Taxact 2010 free Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Taxact 2010 free Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Taxact 2010 free For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Taxact 2010 free   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Taxact 2010 free For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Taxact 2010 free   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Taxact 2010 free The assistance for the coverage can last up to 15 months. Taxact 2010 free   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Taxact 2010 free For more information, see Notice 2009-27, 2009-16 I. Taxact 2010 free R. Taxact 2010 free B. Taxact 2010 free 838, available at www. Taxact 2010 free irs. Taxact 2010 free gov/irb/2009-16_irb/ar09. Taxact 2010 free html. Taxact 2010 free   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Taxact 2010 free   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Taxact 2010 free The reimbursement is made through a credit against the employer's employment tax liabilities. Taxact 2010 free For information on how to claim the credit, see the Instructions for Form 943. Taxact 2010 free The credit is treated as a deposit made on the first day of the return period. Taxact 2010 free In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Taxact 2010 free In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Taxact 2010 free   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Taxact 2010 free Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Taxact 2010 free In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Taxact 2010 free In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Taxact 2010 free Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Taxact 2010 free Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Taxact 2010 free A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Taxact 2010 free   For more information, visit IRS. Taxact 2010 free gov and enter “COBRA” in the search box. Taxact 2010 free Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications