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Turbotax Deluxe Federal Efile State 2009

File State For FreeFree Federal & State Tax Filing1040nr Ez 2011File Tax Extension ElectronicallyI Didn T File My 2011 TaxesE File 1040ezForm 1040-ez 2013Tax 1040ezDo I Have To File A State Tax Return760 State Tax Form 20132011 Ri 1040nrDownload A 1040ez Federal Tax FormH&r Block 1040ezFile State TaxesFile 1040x OnlineNeed To File 2010 Tax ReturnHow To Amend State Tax ReturnAmending 2011 Tax ReturnFiling A 1040x1040 Nr EzFile 1040xCan I File 1040x OnlineStudents And Taxes1040 Us Individual Income Tax Return 2012How To File My 2012 TaxesFree State FillingIrs 1040ezIrs EzHow To E File State Taxes For Free2011 Taxes FileTaxact20112011 TaxactForm 1040 2012File Taxes For Free 2012Easy Tax FormMyfreetax1040 Ez 2012Where Mail 1040x Amended Return1040nr Ez InstructionsIrs Forms And Publications

Turbotax Deluxe Federal Efile State 2009

Turbotax deluxe federal efile state 2009 Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Turbotax deluxe federal efile state 2009 Tax questions. Turbotax deluxe federal efile state 2009 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/pub555. Turbotax deluxe federal efile state 2009 What's New Same-sex marriages. Turbotax deluxe federal efile state 2009  For federal tax purposes, individuals of the same sex are 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. Turbotax deluxe federal efile state 2009 The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Turbotax deluxe federal efile state 2009 However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Turbotax deluxe federal efile state 2009 The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 territories and possessions. Turbotax deluxe federal efile state 2009 It means any domestic jurisdiction that has the legal authority to sanction marriages. Turbotax deluxe federal efile state 2009 The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Turbotax deluxe federal efile state 2009 If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Turbotax deluxe federal efile state 2009 However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Turbotax deluxe federal efile state 2009 For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Turbotax deluxe federal efile state 2009 Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Turbotax deluxe federal efile state 2009 gov. Turbotax deluxe federal efile state 2009 Important Reminder Photographs of missing children. Turbotax deluxe federal efile state 2009  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax deluxe federal efile state 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Turbotax deluxe federal efile state 2009 This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Turbotax deluxe federal efile state 2009 Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Turbotax deluxe federal efile state 2009 If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Turbotax deluxe federal efile state 2009 However, sometimes it can be to your advantage to file separate returns. Turbotax deluxe federal efile state 2009 If you and your spouse file separate returns, you have to determine your community income and your separate income. Turbotax deluxe federal efile state 2009 Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Turbotax deluxe federal efile state 2009 See Death of spouse , later. Turbotax deluxe federal efile state 2009 Registered domestic partners. Turbotax deluxe federal efile state 2009    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Turbotax deluxe federal efile state 2009 Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Turbotax deluxe federal efile state 2009   Registered domestic partners are not married for federal tax purposes. Turbotax deluxe federal efile state 2009 They can use the single filing status, or if they qualify, the head of household filing status. Turbotax deluxe federal efile state 2009    You can find answers to frequently asked questions by going to www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Turbotax deluxe federal efile state 2009 Comments and suggestions. Turbotax deluxe federal efile state 2009    We welcome your comments about this publication and your suggestions for future editions. Turbotax deluxe federal efile state 2009   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax deluxe federal efile state 2009 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax deluxe federal efile state 2009 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax deluxe federal efile state 2009   You can send your comments from www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/formspubs. Turbotax deluxe federal efile state 2009 Click on “More Information” and then on “Give us feedback on forms and publications. Turbotax deluxe federal efile state 2009 ”   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. Turbotax deluxe federal efile state 2009 Ordering forms and publications. Turbotax deluxe federal efile state 2009    Visit www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Internal Revenue Service 1201 N. Turbotax deluxe federal efile state 2009 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax deluxe federal efile state 2009    If you have a tax question, check the information available on IRS. Turbotax deluxe federal efile state 2009 gov or call 1-800-829-1040. Turbotax deluxe federal efile state 2009 We cannot answer tax questions sent to either of the above addresses. Turbotax deluxe federal efile state 2009 Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Turbotax deluxe federal efile state 2009 Prev  Up  Next   Home   More Online Publications
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Tax Counseling for the Elderly

The Tax Counseling for the Elderly (TCE) program offers FREE tax help to individuals who are age 60 or older. Cooperative grant agreements are entered into between IRS and eligible organizations to provide tax assistance to elderly taxpayers. The funds provided by the IRS are used by organizations to reimburse volunteers for their out-of-pocket expenses; including transportation, meals and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers.  

Tax return preparation assistance is provided to elderly taxpayers during the normal period for filing Federal income tax returns, which is from January 1 to April 15 each year. However, the program activities required to make sure elderly taxpayers receive efficient and quality tax assistance can be conducted year-round.

A sponsor awarded a grant is responsible for all aspects of operating the TCE program including, but not limited to publicity, recruitment, training, site selection and management of volunteers.  

Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes IRS to enter into cooperative agreements.

This web page serves as a resource for organizations interested in applying for a TCE grant as well as for organizations who have been awarded a grant.

Select from the following categories to get started:

 

Contact the TCE Grant Program at tce.grant.office@irs.gov

Page Last Reviewed or Updated: 11-Sep-2013

The Turbotax Deluxe Federal Efile State 2009

Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/pub15. Turbotax deluxe federal efile state 2009 What's New Social security and Medicare tax for 2014. Turbotax deluxe federal efile state 2009  The social security tax rate is 6. Turbotax deluxe federal efile state 2009 2% each for the employee and employer, unchanged from 2013. Turbotax deluxe federal efile state 2009 The social security wage base limit is $117,000. Turbotax deluxe federal efile state 2009 The Medicare tax rate is 1. Turbotax deluxe federal efile state 2009 45% each for the employee and employer, unchanged from 2013. Turbotax deluxe federal efile state 2009 There is no wage base limit for Medicare tax. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Turbotax deluxe federal efile state 2009 2014 withholdng tables. Turbotax deluxe federal efile state 2009  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Turbotax deluxe federal efile state 2009 Withholding allowance. Turbotax deluxe federal efile state 2009  The 2014 amount for one withholding allowance on an annual basis is $3,950. Turbotax deluxe federal efile state 2009 Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Turbotax deluxe federal efile state 2009  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Turbotax deluxe federal efile state 2009 A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Turbotax deluxe federal efile state 2009 For more information see Notice 2013-77, 2013-50 I. Turbotax deluxe federal efile state 2009 R. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 632, available at www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/irb/2013-50_IRB/ar10. Turbotax deluxe federal efile state 2009 html. Turbotax deluxe federal efile state 2009 Change of responsible party. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 Form 8822-B must be filed within 60 days of the change. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 For a definition of “responsible party,” see the Form 8822-B instructions. Turbotax deluxe federal efile state 2009 Same-sex marriage. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 For more information, see Revenue Ruling 2013-17, 2013-38 I. Turbotax deluxe federal efile state 2009 R. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 201, available at www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/irb/2013-38_IRB/ar07. Turbotax deluxe federal efile state 2009 html. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Notice 2013-61, 2013-44 I. Turbotax deluxe federal efile state 2009 R. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 432, is available at www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/irb/2013-44_IRB/ar10. Turbotax deluxe federal efile state 2009 html. Turbotax deluxe federal efile state 2009 Reminders Additional Medicare Tax withholding. Turbotax deluxe federal efile state 2009  In addition to withholding Medicare tax at 1. Turbotax deluxe federal efile state 2009 45%, you must withhold a 0. Turbotax deluxe federal efile state 2009 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Additional Medicare Tax is only imposed on the employee. Turbotax deluxe federal efile state 2009 There is no employer share of Additional Medicare Tax. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 For more information on Additional Medicare Tax, visit IRS. Turbotax deluxe federal efile state 2009 gov and enter “Additional Medicare Tax” in the search box. Turbotax deluxe federal efile state 2009 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 For more information, visit IRS. Turbotax deluxe federal efile state 2009 gov and enter “work opportunity tax credit” in the search box. Turbotax deluxe federal efile state 2009 Outsourcing payroll duties. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 The employer remains responsible if the third party fails to perform any required action. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Turbotax deluxe federal efile state 2009 COBRA premium assistance credit. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 See COBRA premium assistance credit under Introduction. Turbotax deluxe federal efile state 2009 Federal tax deposits must be made by electronic funds transfer. Turbotax deluxe federal efile state 2009  You must use electronic funds transfer to make all federal tax deposits. Turbotax deluxe federal efile state 2009 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Turbotax deluxe federal efile state 2009 EFTPS is a free service provided by the Department of Treasury. Turbotax deluxe federal efile state 2009 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Turbotax deluxe federal efile state 2009 For more information on making federal tax deposits, see How To Deposit in section 11. Turbotax deluxe federal efile state 2009 To get more information about EFTPS or to enroll in EFTPS, visit www. Turbotax deluxe federal efile state 2009 eftps. Turbotax deluxe federal efile state 2009 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Turbotax deluxe federal efile state 2009 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Turbotax deluxe federal efile state 2009 You must receive written notice from the IRS to file Form 944. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Turbotax deluxe federal efile state 2009 For more information on requesting to file Form 944, visit IRS. Turbotax deluxe federal efile state 2009 gov and enter “file employment taxes annually” in the search box. Turbotax deluxe federal efile state 2009 Employers can request to file Forms 941 instead of Form 944. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Turbotax deluxe federal efile state 2009 For more information on requesting to file Form 944, visit IRS. Turbotax deluxe federal efile state 2009 gov and enter “file employment taxes annually” in the search box. Turbotax deluxe federal efile state 2009 Aggregate Form 941 filers. Turbotax deluxe federal efile state 2009  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Turbotax deluxe federal efile state 2009 Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Turbotax deluxe federal efile state 2009 To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Turbotax deluxe federal efile state 2009 Aggregate Form 940 filers. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Turbotax deluxe federal efile state 2009 Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Turbotax deluxe federal efile state 2009 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Turbotax deluxe federal efile state 2009 Spend less time and worry about taxes and more time running your business. Turbotax deluxe federal efile state 2009 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Turbotax deluxe federal efile state 2009 For e-file, visit www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/efile for additional information. Turbotax deluxe federal efile state 2009 For EFTPS, visit www. Turbotax deluxe federal efile state 2009 eftps. Turbotax deluxe federal efile state 2009 gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Turbotax deluxe federal efile state 2009 For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Turbotax deluxe federal efile state 2009 socialsecurity. Turbotax deluxe federal efile state 2009 gov/employer. Turbotax deluxe federal efile state 2009 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Turbotax deluxe federal efile state 2009 If a valid EIN is not provided, the return or payment will not be processed. Turbotax deluxe federal efile state 2009 This may result in penalties and delays in processing your return or payment. Turbotax deluxe federal efile state 2009 Electronic funds withdrawal (EFW). Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 However, do not use EFW to make federal tax deposits. Turbotax deluxe federal efile state 2009 For more information on paying your taxes using EFW, visit the IRS website at www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/e-pay. Turbotax deluxe federal efile state 2009 A fee may be charged to file electronically. Turbotax deluxe federal efile state 2009 Credit or debit card payments. Turbotax deluxe federal efile state 2009  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/e-pay. Turbotax deluxe federal efile state 2009 However, do not use credit or debit cards to make federal tax deposits. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Hiring New Employees Eligibility for employment. Turbotax deluxe federal efile state 2009  You must verify that each new employee is legally eligible to work in the United States. Turbotax deluxe federal efile state 2009 This includes completing the U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Turbotax deluxe federal efile state 2009 You can get the form from USCIS offices or by calling 1-800-870-3676. Turbotax deluxe federal efile state 2009 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Turbotax deluxe federal efile state 2009 uscis. Turbotax deluxe federal efile state 2009 gov for more information. Turbotax deluxe federal efile state 2009 New hire reporting. Turbotax deluxe federal efile state 2009  You are required to report any new employee to a designated state new hire registry. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Many states accept a copy of Form W-4 with employer information added. Turbotax deluxe federal efile state 2009 Visit the Office of Child Support Enforcement website at www. Turbotax deluxe federal efile state 2009 acf. Turbotax deluxe federal efile state 2009 hhs. Turbotax deluxe federal efile state 2009 gov/programs/cse/newhire for more information. Turbotax deluxe federal efile state 2009 W-4 request. Turbotax deluxe federal efile state 2009  Ask each new employee to complete the 2014 Form W-4. Turbotax deluxe federal efile state 2009 See section 9. Turbotax deluxe federal efile state 2009 Name and social security number. Turbotax deluxe federal efile state 2009  Record each new employee's name and number from his or her social security card. Turbotax deluxe federal efile state 2009 Any employee without a social security card should apply for one. Turbotax deluxe federal efile state 2009 See section 4. Turbotax deluxe federal efile state 2009 Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 See section 13 for more information. Turbotax deluxe federal efile state 2009 Income tax withholding. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Turbotax deluxe federal efile state 2009 See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Turbotax deluxe federal efile state 2009 Publication 15-A includes information about withholding on pensions and annuities. Turbotax deluxe federal efile state 2009 Zero wage return. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/efile. Turbotax deluxe federal efile state 2009 Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Turbotax deluxe federal efile state 2009 Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Turbotax deluxe federal efile state 2009 Each item in this list has a page reference to a more detailed discussion in this publication. Turbotax deluxe federal efile state 2009   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. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 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). Turbotax deluxe federal efile state 2009 Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 If you file 250 or more Forms 1099, you must file them electronically. Turbotax deluxe federal efile state 2009 If you file 250 or more Forms W-2, you must file them electronically. Turbotax deluxe federal efile state 2009 SSA will not accept Forms W-2 and W-3 filed on magnetic media. Turbotax deluxe federal efile state 2009 Information reporting customer service site. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 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). Turbotax deluxe federal efile state 2009 The center can also be reached by email at mccirp@irs. Turbotax deluxe federal efile state 2009 gov. Turbotax deluxe federal efile state 2009 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Military retirement. Turbotax deluxe federal efile state 2009 Gambling winnings. Turbotax deluxe federal efile state 2009 Indian gaming profits. Turbotax deluxe federal efile state 2009 Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Turbotax deluxe federal efile state 2009 Payments subject to backup withholding. Turbotax deluxe federal efile state 2009 For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Distributions from nonqualified pension plans and deferred compensation plans. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 ; income tax withheld must be reported on Form 945. Turbotax deluxe federal efile state 2009 Backup withholding. Turbotax deluxe federal efile state 2009  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). Turbotax deluxe federal efile state 2009 This withholding is referred to as “backup withholding. Turbotax deluxe federal efile state 2009 ” 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. Turbotax deluxe federal efile state 2009 In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Turbotax deluxe federal efile state 2009 Recordkeeping Keep all records of employment taxes for at least 4 years. Turbotax deluxe federal efile state 2009 These should be available for IRS review. Turbotax deluxe federal efile state 2009 Your records should include the following information. Turbotax deluxe federal efile state 2009 Your EIN. Turbotax deluxe federal efile state 2009 Amounts and dates of all wage, annuity, and pension payments. Turbotax deluxe federal efile state 2009 Amounts of tips reported to you by your employees. Turbotax deluxe federal efile state 2009 Records of allocated tips. Turbotax deluxe federal efile state 2009 The fair market value of in-kind wages paid. Turbotax deluxe federal efile state 2009 Names, addresses, social security numbers, and occupations of employees and recipients. Turbotax deluxe federal efile state 2009 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Turbotax deluxe federal efile state 2009 Dates of employment for each employee. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Turbotax deluxe federal efile state 2009 Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Turbotax deluxe federal efile state 2009 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Turbotax deluxe federal efile state 2009 Copies of returns filed and confirmation numbers. Turbotax deluxe federal efile state 2009 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Turbotax deluxe federal efile state 2009 Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Turbotax deluxe federal efile state 2009 Do not mail Form 8822-B with your employment tax return. Turbotax deluxe federal efile state 2009 Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Turbotax deluxe federal efile state 2009 The list includes only the following: DHL Express (DHL): DHL Same Day Service. Turbotax deluxe federal efile state 2009 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Turbotax deluxe federal efile state 2009 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Turbotax deluxe federal efile state 2009 M. Turbotax deluxe federal efile state 2009 , UPS Worldwide Express Plus, and UPS Worldwide Express. Turbotax deluxe federal efile state 2009 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Turbotax deluxe federal efile state 2009 gov and enter “private delivery service” in the search box. Turbotax deluxe federal efile state 2009 Your private delivery service can tell you how to get written proof of the mailing date. Turbotax deluxe federal efile state 2009   Private delivery services cannot deliver items to P. Turbotax deluxe federal efile state 2009 O. Turbotax deluxe federal efile state 2009 boxes. Turbotax deluxe federal efile state 2009 You must use the U. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 Postal Service to mail any item to an IRS P. Turbotax deluxe federal efile state 2009 O. Turbotax deluxe federal efile state 2009 box address. Turbotax deluxe federal efile state 2009 Telephone Help Tax questions. Turbotax deluxe federal efile state 2009   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Turbotax deluxe federal efile state 2009 Help for people with disabilities. Turbotax deluxe federal efile state 2009  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. Turbotax deluxe federal efile state 2009 You may also use this number for assistance with unresolved tax problems. Turbotax deluxe federal efile state 2009 Recorded tax information (TeleTax). Turbotax deluxe federal efile state 2009  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Turbotax deluxe federal efile state 2009 You can listen to up to three topics on each call you make. Turbotax deluxe federal efile state 2009 Touch-Tone service is available 24 hours a day, 7 days a week. Turbotax deluxe federal efile state 2009 TeleTax topics are also available on the IRS website at www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/taxtopics. Turbotax deluxe federal efile state 2009 Most tax topics listed below are also available in Spanish. Turbotax deluxe federal efile state 2009 For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Turbotax deluxe federal efile state 2009 A list of employment tax topics is provided next. Turbotax deluxe federal efile state 2009 Select, by number, the topic you want to hear and call 1-800-829-4477. Turbotax deluxe federal efile state 2009 For the directory of all topics, select Topic 123. Turbotax deluxe federal efile state 2009 Teletax Topics Topic No. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Turbotax deluxe federal efile state 2009  Visit the IRS website at www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/businesses and click on the Employment Taxes link under Businesses Topics. Turbotax deluxe federal efile state 2009 Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/businesses. Turbotax deluxe federal efile state 2009 To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Turbotax deluxe federal efile state 2009 You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Turbotax deluxe federal efile state 2009 socialsecurity. Turbotax deluxe federal efile state 2009 gov/employer to register for Business Services Online. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Form W-3 will be created for you based on your Forms W-2. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Turbotax deluxe federal efile state 2009 See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Turbotax deluxe federal efile state 2009 Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Turbotax deluxe federal efile state 2009 The penalty is $25 or 2% of the payment, whichever is more. Turbotax deluxe federal efile state 2009 However, the penalty on dishonored payments of $24. Turbotax deluxe federal efile state 2009 99 or less is an amount equal to the payment. Turbotax deluxe federal efile state 2009 For example, a dishonored payment of $18 is charged a penalty of $18. Turbotax deluxe federal efile state 2009 Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Turbotax deluxe federal efile state 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Calendar The following is a list of important dates. Turbotax deluxe federal efile state 2009 Also see Publication 509, Tax Calendars. Turbotax deluxe federal efile state 2009   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. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 However, a statewide legal holiday does not delay the due date of federal tax deposits. Turbotax deluxe federal efile state 2009 See Deposits on Business Days Only in section 11. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 S. Turbotax deluxe federal efile state 2009 Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Turbotax deluxe federal efile state 2009 See Private Delivery Services under Reminders for more information. Turbotax deluxe federal efile state 2009 Introduction This publication explains your tax responsibilities as an employer. Turbotax deluxe federal efile state 2009 It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Turbotax deluxe federal efile state 2009 References to “income tax” in this guide apply only to “federal” income tax. Turbotax deluxe federal efile state 2009 Contact your state or local tax department to determine if their rules are different. Turbotax deluxe federal efile state 2009 Additional employment tax information is available in Publication 15-A. Turbotax deluxe federal efile state 2009 Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Turbotax deluxe federal efile state 2009 Income tax. Turbotax deluxe federal efile state 2009 Social security tax. Turbotax deluxe federal efile state 2009 Medicare tax. Turbotax deluxe federal efile state 2009 FUTA tax. Turbotax deluxe federal efile state 2009 There are exceptions to these requirements. Turbotax deluxe federal efile state 2009 See section 15 for guidance. Turbotax deluxe federal efile state 2009 Railroad retirement taxes are explained in the Instructions for Form CT-1. Turbotax deluxe federal efile state 2009 Comments and suggestions. Turbotax deluxe federal efile state 2009   We welcome your comments about this publication and your suggestions for future editions. Turbotax deluxe federal efile state 2009   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Turbotax deluxe federal efile state 2009 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax deluxe federal efile state 2009 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax deluxe federal efile state 2009   You can also send us comments from www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/formspubs. Turbotax deluxe federal efile state 2009 Click on More Information and then click on Comment on Tax Forms and Publications. Turbotax deluxe federal efile state 2009   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. Turbotax deluxe federal efile state 2009 Federal Government employers. Turbotax deluxe federal efile state 2009   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Turbotax deluxe federal efile state 2009 State and local government employers. Turbotax deluxe federal efile state 2009   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. Turbotax deluxe federal efile state 2009 Most elected and appointed public officials of state or local governments are employees under common law rules. Turbotax deluxe federal efile state 2009 See chapter 3 of Publication 963, Federal-State Reference Guide. Turbotax deluxe federal efile state 2009 In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Turbotax deluxe federal efile state 2009 See section 15 for more information on the exceptions. Turbotax deluxe federal efile state 2009   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. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/pub/irs-irbs/irb00-06. Turbotax deluxe federal efile state 2009 pdf. Turbotax deluxe federal efile state 2009   You can get information on reporting and social security coverage from your local IRS office. Turbotax deluxe federal efile state 2009 If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Turbotax deluxe federal efile state 2009 To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Turbotax deluxe federal efile state 2009 ncsssa. Turbotax deluxe federal efile state 2009 org. Turbotax deluxe federal efile state 2009 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Turbotax deluxe federal efile state 2009   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 See Regulations sections 1. Turbotax deluxe federal efile state 2009 1361-4(a)(7) and 301. Turbotax deluxe federal efile state 2009 7701-2(c)(2)(iv). Turbotax deluxe federal efile state 2009 COBRA premium assistance credit. Turbotax deluxe federal efile state 2009   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. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Turbotax deluxe federal efile state 2009 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Turbotax deluxe federal efile state 2009 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Turbotax deluxe federal efile state 2009 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Turbotax deluxe federal efile state 2009   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. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009   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. Turbotax deluxe federal efile state 2009 The assistance for the coverage can last up to 15 months. Turbotax deluxe federal efile state 2009   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. Turbotax deluxe federal efile state 2009 For more information see Notice 2009-27, 2009-16 I. Turbotax deluxe federal efile state 2009 R. Turbotax deluxe federal efile state 2009 B. Turbotax deluxe federal efile state 2009 838, available at www. Turbotax deluxe federal efile state 2009 irs. Turbotax deluxe federal efile state 2009 gov/irb/2009-16_irb/ar09. Turbotax deluxe federal efile state 2009 html. Turbotax deluxe federal efile state 2009   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. Turbotax deluxe federal efile state 2009   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Turbotax deluxe federal efile state 2009 The reimbursement is made through a credit against the employer's employment tax liabilities. Turbotax deluxe federal efile state 2009 For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Turbotax deluxe federal efile state 2009 The credit is treated as a deposit made on the first day of the return period (quarter or year). Turbotax deluxe federal efile state 2009 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Turbotax deluxe federal efile state 2009 Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Turbotax deluxe federal efile state 2009 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. Turbotax deluxe federal efile state 2009   For more information, visit IRS. Turbotax deluxe federal efile state 2009 gov and enter “COBRA” in the search box. Turbotax deluxe federal efile state 2009 Prev  Up  Next   Home   More Online Publications