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Taxslayer WebsiteTaxslayer website Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Taxslayer website irs. Taxslayer website gov/pub15. Taxslayer website What's New Social security and Medicare tax for 2014. Taxslayer website The social security tax rate is 6. Taxslayer website 2% each for the employee and employer, unchanged from 2013. Taxslayer website The social security wage base limit is $117,000. Taxslayer website The Medicare tax rate is 1. Taxslayer website 45% each for the employee and employer, unchanged from 2013. Taxslayer website There is no wage base limit for Medicare tax. Taxslayer website 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. Taxslayer website Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Taxslayer website 2014 withholdng tables. Taxslayer website This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Taxslayer website Withholding allowance. Taxslayer website The 2014 amount for one withholding allowance on an annual basis is $3,950. Taxslayer website Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Taxslayer website A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Taxslayer website A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Taxslayer website For more information see Notice 2013-77, 2013-50 I. Taxslayer website R. Taxslayer website B. Taxslayer website 632, available at www. Taxslayer website irs. Taxslayer website gov/irb/2013-50_IRB/ar10. Taxslayer website html. Taxslayer website Change of responsible party. Taxslayer website 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. Taxslayer website Form 8822-B must be filed within 60 days of the change. Taxslayer website 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. Taxslayer website For a definition of “responsible party,” see the Form 8822-B instructions. Taxslayer website Same-sex marriage. Taxslayer website 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. Taxslayer website For more information, see Revenue Ruling 2013-17, 2013-38 I. Taxslayer website R. Taxslayer website B. Taxslayer website 201, available at www. Taxslayer website irs. Taxslayer website gov/irb/2013-38_IRB/ar07. Taxslayer website html. Taxslayer website Notice 2013-61 provides special administrative procedures for employers to make claims for refunds 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. Taxslayer website Notice 2013-61, 2013-44 I. Taxslayer website R. Taxslayer website B. Taxslayer website 432, is available at www. Taxslayer website irs. Taxslayer website gov/irb/2013-44_IRB/ar10. Taxslayer website html. Taxslayer website Reminders Additional Medicare Tax withholding. Taxslayer website In addition to withholding Medicare tax at 1. Taxslayer website 45%, you must withhold a 0. Taxslayer website 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Taxslayer website 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. Taxslayer website Additional Medicare Tax is only imposed on the employee. Taxslayer website There is no employer share of Additional Medicare Tax. Taxslayer website 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. Taxslayer website 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. Taxslayer website For more information on Additional Medicare Tax, visit IRS. Taxslayer website gov and enter “Additional Medicare Tax” in the search box. Taxslayer website Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Taxslayer website The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Taxslayer website 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. Taxslayer website For more information, visit IRS. Taxslayer website gov and enter “work opportunity tax credit” in the search box. Taxslayer website Outsourcing payroll duties. Taxslayer website 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. Taxslayer website The employer remains responsible if the third party fails to perform any required action. Taxslayer website 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. Taxslayer website gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Taxslayer website COBRA premium assistance credit. Taxslayer website 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. Taxslayer website See COBRA premium assistance credit under Introduction. Taxslayer website Federal tax deposits must be made by electronic funds transfer. Taxslayer website You must use electronic funds transfer to make all federal tax deposits. Taxslayer website Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Taxslayer website 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. Taxslayer website Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Taxslayer website EFTPS is a free service provided by the Department of Treasury. Taxslayer website Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Taxslayer website For more information on making federal tax deposits, see How To Deposit in section 11. Taxslayer website To get more information about EFTPS or to enroll in EFTPS, visit www. Taxslayer website eftps. Taxslayer website gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Taxslayer website Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Taxslayer website You must receive written notice from the IRS to file Form 944. Taxslayer website If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Taxslayer website S. Taxslayer website Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Taxslayer website You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Taxslayer website For more information on requesting to file Form 944, visit IRS. Taxslayer website gov and enter “file employment taxes annually” in the search box. Taxslayer website Employers can request to file Forms 941 instead of Form 944. Taxslayer website If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Taxslayer website You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Taxslayer website For more information on requesting to file Form 944, visit IRS. Taxslayer website gov and enter “file employment taxes annually” in the search box. Taxslayer website Aggregate Form 941 filers. Taxslayer website Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Taxslayer website Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Taxslayer website To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Taxslayer website Aggregate Form 940 filers. Taxslayer website Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Taxslayer website Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Taxslayer website To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Taxslayer website Electronic Filing and Payment Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Taxslayer website Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Taxslayer website Spend less time and worry about taxes and more time running your business. Taxslayer website Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Taxslayer website For e-file, visit www. Taxslayer website irs. Taxslayer website gov/efile for additional information. Taxslayer website For EFTPS, visit www. Taxslayer website eftps. Taxslayer website gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Taxslayer website For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Taxslayer website socialsecurity. Taxslayer website gov/employer. Taxslayer website If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Taxslayer website If a valid EIN is not provided, the return or payment will not be processed. Taxslayer website This may result in penalties and delays in processing your return or payment. Taxslayer website Electronic funds withdrawal (EFW). Taxslayer website If you file Form 940, Form 941, Form 944, or Form 945 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. Taxslayer website However, do not use EFW to make federal tax deposits. Taxslayer website For more information on paying your taxes using EFW, visit the IRS website at www. Taxslayer website irs. Taxslayer website gov/e-pay. Taxslayer website A fee may be charged to file electronically. Taxslayer website Credit or debit card payments. Taxslayer website For information on paying your taxes with a credit or debit card, visit the IRS website at www. Taxslayer website irs. Taxslayer website gov/e-pay. Taxslayer website However, do not use credit or debit cards to make federal tax deposits. Taxslayer website Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Taxslayer website For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Taxslayer website 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. Taxslayer website Hiring New Employees Eligibility for employment. Taxslayer website You must verify that each new employee is legally eligible to work in the United States. Taxslayer website This includes completing the U. Taxslayer website S. Taxslayer website Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Taxslayer website You can get the form from USCIS offices or by calling 1-800-870-3676. Taxslayer website Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Taxslayer website uscis. Taxslayer website gov for more information. Taxslayer website New hire reporting. Taxslayer website You are required to report any new employee to a designated state new hire registry. Taxslayer website 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. Taxslayer website Many states accept a copy of Form W-4 with employer information added. Taxslayer website Visit the Office of Child Support Enforcement website at www. Taxslayer website acf. Taxslayer website hhs. Taxslayer website gov/programs/cse/newhire for more information. Taxslayer website W-4 request. Taxslayer website Ask each new employee to complete the 2014 Form W-4. Taxslayer website See section 9. Taxslayer website Name and social security number. Taxslayer website Record each new employee's name and number from his or her social security card. Taxslayer website Any employee without a social security card should apply for one. Taxslayer website See section 4. Taxslayer website Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Taxslayer website If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Taxslayer website Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Taxslayer website Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Taxslayer website See section 13 for more information. Taxslayer website Income tax withholding. Taxslayer website Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Taxslayer website If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Taxslayer website Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Taxslayer website Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Taxslayer website See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Taxslayer website Publication 15-A includes information about withholding on pensions and annuities. Taxslayer website Zero wage return. Taxslayer website If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Taxslayer website The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Taxslayer website irs. Taxslayer website gov/efile. Taxslayer website Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Taxslayer website Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Taxslayer website Each item in this list has a page reference to a more detailed discussion in this publication. Taxslayer website New Employees: Page Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3 for the prior year): □ Record employees' names and SSNs from □ File Form 944 if required (pay tax with return if social security cards 4 not required to deposit) 29 □ Ask employees for Form W-4 3 Annually (see Calendar for due dates): Each Payday: □ Remind employees to submit a new Form W-4 □ Withhold federal income tax based on each if they need to change their withholding 20 employee's Form W-4 20 □ Ask for a new Form W-4 from employees □ Withhold employee's share of social security claiming exemption from income tax and Medicare taxes 23 withholding 20 □ Deposit: □ Reconcile Forms 941 (or Form 944) with Forms • Withheld income tax W-2 and W-3 31 • Withheld and employer social security taxes □ Furnish each employee a Form W-2 7 • Withheld and employer Medicare taxes 24 □ File Copy A of Forms W-2 and the transmittal Note:Due date of deposit generally depends Form W-3 with the SSA 8 on your deposit schedule (monthly or semiweekly) □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7 Quarterly (By April 30, July 31, October 31, and January 31): □ File Forms 1099 and the transmittal Form □ Deposit FUTA tax if undeposited amount 1096 8 is over $500 35 □ File Form 940 7 □ File Form 941 (pay tax with return if not □ File Form 945 for any nonpayroll income tax required to deposit) 29 withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Taxslayer website 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. Taxslayer website 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 you file (for example, Instructions for Form 1099-MISC). Taxslayer website Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Taxslayer website See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Taxslayer website If you file 250 or more Forms 1099, you must file them electronically. Taxslayer website If you file 250 or more Forms W-2, you must file them electronically. Taxslayer website SSA will not accept Forms W-2 and W-3 filed on magnetic media. Taxslayer website Information reporting customer service site. Taxslayer website 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. Taxslayer website If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Taxslayer website The center can also be reached by email at mccirp@irs. Taxslayer website gov. Taxslayer website Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Taxslayer website Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Taxslayer website Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Taxslayer website Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Taxslayer website Military retirement. Taxslayer website Gambling winnings. Taxslayer website Indian gaming profits. Taxslayer website Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Taxslayer website Payments subject to backup withholding. Taxslayer website For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Taxslayer website All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Taxslayer website Distributions from nonqualified pension plans and deferred compensation plans. Taxslayer website Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Taxslayer website However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Taxslayer website ; income tax withheld must be reported on Form 945. Taxslayer website Backup withholding. Taxslayer website You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Taxslayer website This withholding is referred to as “backup withholding. Taxslayer website ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Taxslayer website In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Taxslayer website Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Taxslayer website You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Taxslayer website You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Taxslayer website The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Taxslayer website For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Taxslayer website Recordkeeping Keep all records of employment taxes for at least 4 years. Taxslayer website These should be available for IRS review. Taxslayer website Your records should include the following information. Taxslayer website Your EIN. Taxslayer website Amounts and dates of all wage, annuity, and pension payments. Taxslayer website Amounts of tips reported to you by your employees. Taxslayer website Records of allocated tips. Taxslayer website The fair market value of in-kind wages paid. Taxslayer website Names, addresses, social security numbers, and occupations of employees and recipients. Taxslayer website Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Taxslayer website Dates of employment for each employee. Taxslayer website 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 payors made to them. Taxslayer website Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Taxslayer website Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Taxslayer website Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Taxslayer website Copies of returns filed and confirmation numbers. Taxslayer website Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Taxslayer website Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Taxslayer website Do not mail Form 8822-B with your employment tax return. Taxslayer website Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Taxslayer website The list includes only the following: DHL Express (DHL): DHL Same Day Service. Taxslayer website Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Taxslayer website United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Taxslayer website M. Taxslayer website , UPS Worldwide Express Plus, and UPS Worldwide Express. Taxslayer website For the IRS mailing address to use if you are using a private delivery service, go to IRS. Taxslayer website gov and enter “private delivery service” in the search box. Taxslayer website Your private delivery service can tell you how to get written proof of the mailing date. Taxslayer website Private delivery services cannot deliver items to P. Taxslayer website O. Taxslayer website boxes. Taxslayer website You must use the U. Taxslayer website S. Taxslayer website Postal Service to mail any item to an IRS P. Taxslayer website O. Taxslayer website box address. Taxslayer website Telephone Help Tax questions. Taxslayer website You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Taxslayer website Help for people with disabilities. Taxslayer website You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Taxslayer website You may also use this number for assistance with unresolved tax problems. Taxslayer website Recorded tax information (TeleTax). Taxslayer website The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Taxslayer website You can listen to up to three topics on each call you make. Taxslayer website Touch-Tone service is available 24 hours a day, 7 days a week. Taxslayer website TeleTax topics are also available on the IRS website at www. Taxslayer website irs. Taxslayer website gov/taxtopics. Taxslayer website Most tax topics listed below are also available in Spanish. Taxslayer website For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Taxslayer website irs. Taxslayer website gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Taxslayer website A list of employment tax topics is provided next. Taxslayer website Select, by number, the topic you want to hear and call 1-800-829-4477. Taxslayer website For the directory of all topics, select Topic 123. Taxslayer website Teletax Topics Topic No. Taxslayer website Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Taxslayer website Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Taxslayer website Visit the IRS website at www. Taxslayer website irs. Taxslayer website gov/businesses and click on the Employment Taxes link under Businesses Topics. Taxslayer website Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Taxslayer website irs. Taxslayer website gov/businesses. Taxslayer website To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Taxslayer website You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Taxslayer website 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. Taxslayer website Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Taxslayer website socialsecurity. Taxslayer website gov/employer to register for Business Services Online. Taxslayer website You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Taxslayer website In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Taxslayer website Form W-3 will be created for you based on your Forms W-2. Taxslayer website Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Taxslayer website There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Taxslayer website See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Taxslayer website Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Taxslayer website The penalty is $25 or 2% of the payment, whichever is more. Taxslayer website However, the penalty on dishonored payments of $24. Taxslayer website 99 or less is an amount equal to the payment. Taxslayer website For example, a dishonored payment of $18 is charged a penalty of $18. Taxslayer website Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Taxslayer website Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxslayer website 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. Taxslayer website Calendar The following is a list of important dates. Taxslayer website Also see Publication 509, Tax Calendars. Taxslayer website If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Taxslayer website 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. Taxslayer website However, a statewide legal holiday does not delay the due date of federal tax deposits. Taxslayer website See Deposits on Business Days Only in section 11. Taxslayer website 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. Taxslayer website S. Taxslayer website Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Taxslayer website See Private Delivery Services under Reminders for more information. Taxslayer website Introduction This publication explains your tax responsibilities as an employer. Taxslayer website It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Taxslayer website It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Taxslayer website This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Taxslayer website References to “income tax” in this guide apply only to “federal” income tax. Taxslayer website Contact your state or local tax department to determine if their rules are different. Taxslayer website Additional employment tax information is available in Publication 15-A. Taxslayer website Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Taxslayer website 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. Taxslayer website Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Taxslayer website Income tax. Taxslayer website Social security tax. Taxslayer website Medicare tax. Taxslayer website FUTA tax. Taxslayer website There are exceptions to these requirements. Taxslayer website See section 15 for guidance. Taxslayer website Railroad retirement taxes are explained in the Instructions for Form CT-1. Taxslayer website Comments and suggestions. Taxslayer website We welcome your comments about this publication and your suggestions for future editions. Taxslayer website You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Taxslayer website NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Taxslayer website Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxslayer website You can also send us comments from www. Taxslayer website irs. Taxslayer website gov/formspubs. Taxslayer website Click on More Information and then click on Comment on Tax Forms and Publications. Taxslayer website Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Taxslayer website Federal Government employers. Taxslayer website The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Taxslayer website State and local government employers. Taxslayer website Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Taxslayer website Most elected and appointed public officials of state or local governments are employees under common law rules. Taxslayer website See chapter 3 of Publication 963, Federal-State Reference Guide. Taxslayer website In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Taxslayer website See section 15 for more information on the exceptions. Taxslayer website If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Taxslayer website irs. Taxslayer website gov/pub/irs-irbs/irb00-06. Taxslayer website pdf. Taxslayer website You can get information on reporting and social security coverage from your local IRS office. Taxslayer website If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Taxslayer website To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Taxslayer website ncsssa. Taxslayer website org. Taxslayer website Disregarded entities and qualified subchapter S subsidiaries (QSubs). Taxslayer website Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Taxslayer website 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. Taxslayer website See Regulations sections 1. Taxslayer website 1361-4(a)(7) and 301. Taxslayer website 7701-2(c)(2)(iv). Taxslayer website COBRA premium assistance credit. Taxslayer website 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. Taxslayer website 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. Taxslayer website Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Taxslayer website Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Taxslayer website Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Taxslayer website For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Taxslayer website 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. Taxslayer website 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. Taxslayer website 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. Taxslayer website The assistance for the coverage can last up to 15 months. Taxslayer website 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. Taxslayer website For more information see Notice 2009-27, 2009-16 I. Taxslayer website R. Taxslayer website B. Taxslayer website 838, available at www. Taxslayer website irs. Taxslayer website gov/irb/2009-16_irb/ar09. Taxslayer website html. Taxslayer website 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. Taxslayer website The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Taxslayer website The reimbursement is made through a credit against the employer's employment tax liabilities. Taxslayer website For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Taxslayer website The credit is treated as a deposit made on the first day of the return period (quarter or year). Taxslayer website In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Taxslayer website 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. Taxslayer website Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Taxslayer website Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Taxslayer website 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. Taxslayer website In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Taxslayer website 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. Taxslayer website Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Taxslayer website A record of the 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. Taxslayer website For more information, visit IRS. Taxslayer website gov and enter “COBRA” in the search box. Taxslayer website Prev Up Next Home More Online Publications
Consumer Federation of America (CFA)
CFA is a consumer advocacy and education organization. It represents consumer interests on issues such as, telephone service, insurance and financial services, product safety, health care, product liability and utilities. It develops and distributes studies of various consumer issues, as well as printed consumer guides.