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Unemployed Tax Credit

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Unemployed Tax Credit

Unemployed tax credit Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Unemployed tax credit Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Unemployed tax credit Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Unemployed tax credit See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Unemployed tax credit For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Unemployed tax credit See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Unemployed tax credit The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Unemployed tax credit 70 for 2011. Unemployed tax credit See Distribution of low-cost articles on page 8. Unemployed tax credit The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Unemployed tax credit See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Unemployed tax credit The IRS has created a page on IRS. Unemployed tax credit gov that includes information about Pub. Unemployed tax credit 598 at www. Unemployed tax credit irs. Unemployed tax credit gov/pub598. Unemployed tax credit Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Unemployed tax credit Such income is exempt even if the activity is a trade or business. Unemployed tax credit However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Unemployed tax credit This publication covers the rules for the tax on unrelated business income of exempt organizations. Unemployed tax credit It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Unemployed tax credit All section references in this publication are to the Internal Revenue Code. Unemployed tax credit Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Unemployed tax credit Comments and suggestions. Unemployed tax credit   We welcome your comments about this publication and your suggestions for future editions. Unemployed tax credit   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Unemployed tax credit NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Unemployed tax credit Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Unemployed tax credit   You can email us at taxforms@irs. Unemployed tax credit gov. Unemployed tax credit Please put “publications Comment” on the subject line. Unemployed tax credit You can also send us comments from www. Unemployed tax credit irs. Unemployed tax credit gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Unemployed tax credit ”   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. Unemployed tax credit Prev  Up  Next   Home   More Online Publications
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The Unemployed Tax Credit

Unemployed tax credit 13. Unemployed tax credit   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Unemployed tax credit Wage limit. Unemployed tax credit Federal Income Tax WithholdingNew Form W-4 for 2014. Unemployed tax credit Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Unemployed tax credit Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Unemployed tax credit  The employee tax rate for social security is 6. Unemployed tax credit 2%. Unemployed tax credit Previously, the employee tax rate for social security was 4. Unemployed tax credit 2%. Unemployed tax credit The employer tax rate for social security remains unchanged at 6. Unemployed tax credit 2%. Unemployed tax credit The social security wage base limit is $113,700. Unemployed tax credit The Medicare tax rate is 1. Unemployed tax credit 45% each for the employee and employer, unchanged from 2012. Unemployed tax credit There is no wage base limit for Medicare tax. Unemployed tax credit Additional Medicare Tax. Unemployed tax credit  In addition to withholding Medicare tax at 1. Unemployed tax credit 45%, you must withhold a 0. Unemployed tax credit 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Unemployed tax credit 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. Unemployed tax credit Additional Medicare Tax is only imposed on the employee. Unemployed tax credit There is no employer share of Additional Medicare Tax. Unemployed tax credit All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Unemployed tax credit For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Unemployed tax credit For more information on Additional Medicare Tax, visit IRS. Unemployed tax credit gov and enter “Additional Medicare Tax” in the search box. Unemployed tax credit Leave-based donation programs to aid victims of Hurricane Sandy. Unemployed tax credit  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Unemployed tax credit The donated leave will not be included in the income or wages of the employee. Unemployed tax credit The employer may deduct the cash payments as business expenses or charitable contributions. Unemployed tax credit For more information, see Notice 2012-69, 2012-51 I. Unemployed tax credit R. Unemployed tax credit B. Unemployed tax credit 712, available at www. Unemployed tax credit irs. Unemployed tax credit gov/irb/2012-51_IRB/ar09. Unemployed tax credit html. Unemployed tax credit Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Unemployed tax credit  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Unemployed tax credit Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Unemployed tax credit 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. Unemployed tax credit For more information, visit IRS. Unemployed tax credit gov and enter “work opportunity credit” in the search box. Unemployed tax credit What's New for 2014 Social security and Medicare tax for 2014. Unemployed tax credit  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Unemployed tax credit The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Unemployed tax credit There is no limit on the amount of wages subject to Medicare tax. Unemployed tax credit Reminders Additional employment tax information for farmers. Unemployed tax credit  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Unemployed tax credit For the latest information about employment tax developments impacting farmers, go to www. Unemployed tax credit irs. Unemployed tax credit gov/pub51. Unemployed tax credit Correcting a previously filed Form 943. Unemployed tax credit  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Unemployed tax credit Form 943-X is filed separately from Form 943. Unemployed tax credit For more information on correcting Form 943, see the Instructions for Form 943-X. Unemployed tax credit Federal tax deposits must be made by electronic funds transfer. Unemployed tax credit  You must use electronic funds transfer to make all federal tax deposits. Unemployed tax credit Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Unemployed tax credit 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. Unemployed tax credit Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Unemployed tax credit EFTPS is a free service provided by the Department of Treasury. Unemployed tax credit Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Unemployed tax credit For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Unemployed tax credit To get more information about EFTPS or to enroll in EFTPS, visit www. Unemployed tax credit eftps. Unemployed tax credit gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Unemployed tax credit Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Unemployed tax credit Important Dates for 2014 You should take the action indicated by the dates listed. Unemployed tax credit See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Unemployed tax credit Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Unemployed tax credit For these dates, see Publication 509, Tax Calendars (For use in 2014). Unemployed tax credit Note. Unemployed tax credit  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Unemployed tax credit A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Unemployed tax credit For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Unemployed tax credit S. Unemployed tax credit Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Unemployed tax credit See Private delivery services in Publication 51 (Circular A). Unemployed tax credit Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Unemployed tax credit Statewide holidays no longer apply. Unemployed tax credit For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Unemployed tax credit Fiscal year taxpayers. Unemployed tax credit  The due dates listed below apply whether you use a calendar or a fiscal year. Unemployed tax credit By January 31. Unemployed tax credit   File Form 943 with the IRS. Unemployed tax credit If you deposited all Form 943 taxes when due, you have 10 additional days to file. Unemployed tax credit Furnish each employee with a completed Form W-2, Wage and Tax Statement. Unemployed tax credit Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Unemployed tax credit File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Unemployed tax credit If you deposited all the FUTA tax when due, you have 10 additional days to file. Unemployed tax credit File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Unemployed tax credit If you deposited all Form 945 taxes when due, you have 10 additional days to file. Unemployed tax credit By February 15. Unemployed tax credit  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Unemployed tax credit On February 16. Unemployed tax credit  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Unemployed tax credit Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Unemployed tax credit If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Unemployed tax credit If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Unemployed tax credit By February 28. Unemployed tax credit   File paper Forms 1099 and 1096. Unemployed tax credit File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Unemployed tax credit S. Unemployed tax credit Information Returns, with the IRS. Unemployed tax credit For electronically filed returns, see By March 31 below. Unemployed tax credit File paper Forms W-2 and W-3. Unemployed tax credit File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Unemployed tax credit For electronically filed returns, see By March 31 below. Unemployed tax credit By March 31. Unemployed tax credit   File electronic Forms W-2 and 1099. Unemployed tax credit File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Unemployed tax credit For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Unemployed tax credit socialsecurity. Unemployed tax credit gov/employer. Unemployed tax credit For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Unemployed tax credit By April 30, July 31, October 31, and January 31. Unemployed tax credit   Deposit FUTA taxes. Unemployed tax credit Deposit FUTA tax due if it is more than $500. Unemployed tax credit Before December 1. Unemployed tax credit  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Unemployed tax credit Introduction You are generally required to withhold federal income tax from the wages of your employees. Unemployed tax credit You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Unemployed tax credit You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Unemployed tax credit This chapter includes information about these taxes. Unemployed tax credit You must also pay self-employment tax on your net earnings from farming. Unemployed tax credit See chapter 12 for information on self-employment tax. Unemployed tax credit Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Unemployed tax credit Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Unemployed tax credit Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Unemployed tax credit Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Unemployed tax credit Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Unemployed tax credit Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Unemployed tax credit Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Unemployed tax credit Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Unemployed tax credit For more information, see Publication 51 (Circular A). Unemployed tax credit Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Unemployed tax credit This is so even when you give the employee freedom of action. Unemployed tax credit What matters is that you have the right to control the details of how the services are performed. Unemployed tax credit You are responsible for withholding and paying employment taxes for your employees. Unemployed tax credit You are also required to file employment tax returns. Unemployed tax credit These requirements do not apply to amounts that you pay to independent contractors. Unemployed tax credit See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Unemployed tax credit If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Unemployed tax credit Special rules apply to crew leaders. Unemployed tax credit See Crew Leaders , later. Unemployed tax credit Employer identification number (EIN). Unemployed tax credit   If you have employees, you must have an EIN. Unemployed tax credit If you do not have an EIN, you may apply for one online. Unemployed tax credit Go to IRS. Unemployed tax credit gov and click on the Apply for an EIN Online link under Tools. Unemployed tax credit You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Unemployed tax credit The hours of operation for both numbers are Monday–Friday form 7:00 a. Unemployed tax credit m. Unemployed tax credit –7:00 p. Unemployed tax credit m. Unemployed tax credit local time (Alaska and Hawaii follow Pacific time). Unemployed tax credit You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Unemployed tax credit Employee's social security number (SSN). Unemployed tax credit   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Unemployed tax credit Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Unemployed tax credit It is also available from the SSA's website at www. Unemployed tax credit socialsecurity. Unemployed tax credit gov. Unemployed tax credit   The employee must furnish evidence of age, identity, and U. Unemployed tax credit S. Unemployed tax credit citizenship or lawful immigration status permitting employment with the Form SS-5. Unemployed tax credit An employee who is age 18 or older must appear in person with this evidence at an SSA office. Unemployed tax credit Form I-9. Unemployed tax credit    You must verify that each new employee is legally eligible to work in the United States. Unemployed tax credit This includes completing the Form I-9, Employment Eligibility Verification. Unemployed tax credit Form I-9 is available from the U. Unemployed tax credit S. Unemployed tax credit Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Unemployed tax credit Form I-9 is also available from the USCIS website at www. Unemployed tax credit uscis. Unemployed tax credit gov. Unemployed tax credit You can also contact the USCIS at 1-800-375-5283 for more information. Unemployed tax credit New hire reporting. Unemployed tax credit   You are required to report any new employee to a designated state new hire registry. Unemployed tax credit Many states accept a copy of Form W-4 with employer information added. Unemployed tax credit Visit the Office of Child Support Enforcement website at www. Unemployed tax credit acf. Unemployed tax credit hhs. Unemployed tax credit gov/programs/cse/newhire for more information. Unemployed tax credit Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Unemployed tax credit However, certain exemptions may apply to wages paid to your child, spouse, or parent. Unemployed tax credit Exemptions for your child. Unemployed tax credit   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Unemployed tax credit However, see Nonexempt services of a child or spouse , later. Unemployed tax credit Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Unemployed tax credit Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Unemployed tax credit Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Unemployed tax credit Exemptions for your spouse. Unemployed tax credit   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Unemployed tax credit   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Unemployed tax credit Nonexempt services of a child or spouse. Unemployed tax credit   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Unemployed tax credit A corporation, even if it is controlled by you. Unemployed tax credit A partnership, even if you are a partner. Unemployed tax credit This does not apply to wages paid to your child if each partner is a parent of the child. Unemployed tax credit An estate or trust, even if it is the estate of a deceased parent. Unemployed tax credit In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Unemployed tax credit Exemptions for your parent. Unemployed tax credit   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Unemployed tax credit Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Unemployed tax credit You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Unemployed tax credit You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Unemployed tax credit   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Unemployed tax credit Qualified joint venture. Unemployed tax credit   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Unemployed tax credit For more information about qualified joint ventures, see chapter 12. Unemployed tax credit Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Unemployed tax credit Social security and Medicare taxes. Unemployed tax credit   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Unemployed tax credit The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Unemployed tax credit The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Unemployed tax credit Federal income tax withholding. Unemployed tax credit   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Unemployed tax credit Federal unemployment (FUTA) tax. Unemployed tax credit   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Unemployed tax credit The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Unemployed tax credit Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Unemployed tax credit   The farmer is the employer of workers furnished by a crew leader in all other situations. Unemployed tax credit In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Unemployed tax credit For example, some farmers employ individuals to recruit farmworkers exclusively for them. Unemployed tax credit Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Unemployed tax credit The farmer is the employer in these cases. Unemployed tax credit For information about common-law employees, see section 1 of Publication 15-A. Unemployed tax credit For information about crew leaders, see the Department of Labor website at www. Unemployed tax credit dol. Unemployed tax credit gov/whd/regs/compliance/whdfs49. Unemployed tax credit htm. Unemployed tax credit Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Unemployed tax credit You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Unemployed tax credit The $150 test applies separately to each farmworker that you employ. Unemployed tax credit If you employ a family of workers, each member is treated separately. Unemployed tax credit Do not count wages paid by other employers. Unemployed tax credit You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Unemployed tax credit If the $2,500 test for the group is not met, the $150 test for an employee still applies. Unemployed tax credit Exceptions. Unemployed tax credit   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Unemployed tax credit However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Unemployed tax credit   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Unemployed tax credit   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Unemployed tax credit Religious exemption. Unemployed tax credit   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Unemployed tax credit This exemption is available only if both the employee and the employer are members of the group or division. Unemployed tax credit   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Unemployed tax credit Cash wages. Unemployed tax credit   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Unemployed tax credit Cash wages include checks, money orders, and any kind of money or cash. Unemployed tax credit   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Unemployed tax credit Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Unemployed tax credit For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Unemployed tax credit socialsecurity. Unemployed tax credit gov. Unemployed tax credit Noncash wages. Unemployed tax credit    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Unemployed tax credit Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Unemployed tax credit However, they are subject to these taxes if the substance of the transaction is a cash payment. Unemployed tax credit For information on lodging provided as a condition of employment, see Publication 15-B. Unemployed tax credit   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Unemployed tax credit Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Unemployed tax credit Tax rates and social security wage limit. Unemployed tax credit   For 2013, the employer and the employee will pay the following taxes. Unemployed tax credit The employer and employee each pay 6. Unemployed tax credit 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Unemployed tax credit The employer and employee each pay 1. Unemployed tax credit 45% of cash wages for Medicare tax (hospital insurance). Unemployed tax credit The employee pays 0. Unemployed tax credit 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Unemployed tax credit Wage limit. Unemployed tax credit   The limit on wages subject to the social security tax for 2013 is $113,700. Unemployed tax credit There is no limit on wages subject to the Medicare tax. Unemployed tax credit All covered wages are subject to the Medicare tax. Unemployed tax credit Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Unemployed tax credit Paying employee's share. Unemployed tax credit   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Unemployed tax credit It is additional income to the employee. Unemployed tax credit You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Unemployed tax credit Example. Unemployed tax credit Jane operates a small family fruit farm. Unemployed tax credit She employs day laborers in the picking season to enable her to timely get her crop to market. Unemployed tax credit She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Unemployed tax credit When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Unemployed tax credit For 2013, Jane paid Mary $1,000 during the year. Unemployed tax credit Susan enters $1,076. Unemployed tax credit 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Unemployed tax credit 50 social security and Medicare taxes paid for Mary). Unemployed tax credit She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Unemployed tax credit Additional Medicare Tax. Unemployed tax credit   In addition to withholding Medicare tax at 1. Unemployed tax credit 45%, you must withhold a 0. Unemployed tax credit 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Unemployed tax credit 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. Unemployed tax credit Additional Medicare Tax is only imposed on the employee. Unemployed tax credit There is no employer share of Additional Medicare Tax. Unemployed tax credit All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Unemployed tax credit   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Unemployed tax credit For more information on Additional Medicare Tax, visit IRS. Unemployed tax credit gov and enter “Additional Medicare Tax” in the search box. Unemployed tax credit Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Unemployed tax credit Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Unemployed tax credit The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Unemployed tax credit Form W-4. Unemployed tax credit   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Unemployed tax credit In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Unemployed tax credit An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Unemployed tax credit   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Unemployed tax credit   You should give each new employee a Form W-4 as soon as you hire the employee. Unemployed tax credit For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Unemployed tax credit Have the employee complete and return the form to you before the first payday. Unemployed tax credit If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Unemployed tax credit New Form W-4 for 2014. Unemployed tax credit   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Unemployed tax credit Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Unemployed tax credit You cannot accept substitute Forms W-4 developed by employees. Unemployed tax credit How to figure withholding. Unemployed tax credit   You can use one of several methods to determine the amount to withhold. Unemployed tax credit The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Unemployed tax credit Publication 51 (Circular A) also contains additional information about federal income tax withholding. Unemployed tax credit Nonemployee compensation. Unemployed tax credit   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Unemployed tax credit However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Unemployed tax credit For more information, see the Instructions for Form 1099-MISC. Unemployed tax credit Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Unemployed tax credit However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Unemployed tax credit You meet the notification requirement by giving each employee any of the following. Unemployed tax credit Form W-2, which contains EIC notification on the back of Copy B. Unemployed tax credit A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Unemployed tax credit Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Unemployed tax credit Your own written statement with the exact wording of Notice 797. Unemployed tax credit For more information, see Publication 51 (Circular A). Unemployed tax credit Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Unemployed tax credit You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Unemployed tax credit If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Unemployed tax credit You must also pay the employer's share of social security and Medicare taxes. Unemployed tax credit There is no employer share of Additional Medicare Tax. Unemployed tax credit Form 943. Unemployed tax credit   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Unemployed tax credit Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Unemployed tax credit Deposits. Unemployed tax credit   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Unemployed tax credit However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Unemployed tax credit   For more information on deposit rules, see Publication 51 (Circular A). Unemployed tax credit Electronic deposit requirement. Unemployed tax credit   You must use electronic funds transfer to make all federal tax deposits. Unemployed tax credit Generally, electronic funds transfers are made using EFTPS. Unemployed tax credit 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. Unemployed tax credit Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Unemployed tax credit EFTPS is a free service provided by the Department of Treasury. Unemployed tax credit Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Unemployed tax credit   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Unemployed tax credit To get more information about EFTPS or to enroll in EFTPS, visit www. Unemployed tax credit eftps. Unemployed tax credit gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Unemployed tax credit Additional information about EFTPS is also available in Publication 966. Unemployed tax credit Form W-2. Unemployed tax credit   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Unemployed tax credit However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Unemployed tax credit The date the employee requests the form. Unemployed tax credit The date you make your final payment of wages to the employee. Unemployed tax credit Compensation paid to H-2A visa holders. Unemployed tax credit   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. Unemployed tax credit Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Unemployed tax credit   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Unemployed tax credit In this case, the worker must give the employer a completed Form W-4. Unemployed tax credit Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Unemployed tax credit   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Unemployed tax credit For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Unemployed tax credit Trust fund recovery penalty. Unemployed tax credit   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Unemployed tax credit A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Unemployed tax credit A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Unemployed tax credit   Willfully means voluntarily, consciously, and intentionally. Unemployed tax credit Paying other expenses of the business instead of the taxes due is acting willfully. Unemployed tax credit Consequences of treating an employee as an independent contractor. Unemployed tax credit   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Unemployed tax credit See Publication 15-A for more information. Unemployed tax credit Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Unemployed tax credit You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Unemployed tax credit You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Unemployed tax credit These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Unemployed tax credit See Family Employees , earlier. Unemployed tax credit Alien farmworkers. Unemployed tax credit   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Unemployed tax credit However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Unemployed tax credit Commodity wages. Unemployed tax credit   Payments in kind for farm labor are not cash wages. Unemployed tax credit Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Unemployed tax credit Tax rate and credit. Unemployed tax credit   The gross FUTA tax rate is 6. Unemployed tax credit 0% of the first $7,000 cash wages you pay to each employee during the year. Unemployed tax credit However, you are given a credit of up to 5. Unemployed tax credit 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Unemployed tax credit If your state tax rate (experience rate) is less than 5. Unemployed tax credit 4%, you may still be allowed the full 5. Unemployed tax credit 4% credit. Unemployed tax credit   If you do not pay the state tax, you cannot take the credit. Unemployed tax credit If you are exempt from state unemployment tax for any reason, the full 6. Unemployed tax credit 0% rate applies. Unemployed tax credit See the Instructions for Form 940 for additional information. Unemployed tax credit More information. Unemployed tax credit   For more information on FUTA tax, see Publication 51 (Circular A). Unemployed tax credit Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Unemployed tax credit It must not be collected or deducted from the wages of your employees. Unemployed tax credit Form 940. Unemployed tax credit   Report FUTA tax on Form 940. Unemployed tax credit The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Unemployed tax credit Deposits. Unemployed tax credit   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Unemployed tax credit If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Unemployed tax credit You can add it to the tax for the next quarter. Unemployed tax credit If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Unemployed tax credit If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Unemployed tax credit Electronic deposit requirement. Unemployed tax credit   You must use electronic funds transfer to make all federal tax deposits. Unemployed tax credit Generally, electronic funds transfers are made using EFTPS. Unemployed tax credit 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. Unemployed tax credit Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Unemployed tax credit EFTPS is a free service provided by the Department of Treasury. Unemployed tax credit Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Unemployed tax credit   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Unemployed tax credit To get more information about EFTPS or to enroll in EFTPS, visit www. Unemployed tax credit eftps. Unemployed tax credit gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Unemployed tax credit Additional information about EFTPS is also available in Publication 966. Unemployed tax credit Prev  Up  Next   Home   More Online Publications