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Website Efile Past Year Tax Returns

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Website Efile Past Year Tax Returns

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

The mission of the National Runaway Switchboard (NRS) is to help keep America? runaway and at-risk youth safe and off the streets. The organization serves as the federally designated national communication system for runaway and homeless youth.

Contact the Agency or Department

Website: National Runaway Switchboard (NRS)

E-mail:

Address: 3080 N. Lincoln Ave.
Chicago, IL 60657

Phone Number: 773-880-9860

Toll-free: 1-800-786-2929 (24 hrs./7 days a week)

The Website Efile Past Year Tax Returns

Website efile past year tax returns 3. Website efile past year tax returns   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. Website efile past year tax returns In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. Website efile past year tax returns Figure the environmental tax on Form 6627. Website efile past year tax returns Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Website efile past year tax returns For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. Website efile past year tax returns No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Website efile past year tax returns Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. Website efile past year tax returns 18 and 21). Website efile past year tax returns The oil spill liability tax rate is $. Website efile past year tax returns 08 per barrel and generally applies to crude oil received at a U. Website efile past year tax returns S. Website efile past year tax returns refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Website efile past year tax returns The tax also applies to certain uses and the exportation of domestic crude oil. Website efile past year tax returns Crude oil includes crude oil condensates and natural gasoline. Website efile past year tax returns Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Website efile past year tax returns Crude oil. Website efile past year tax returns   Tax is imposed on crude oil when it is received at a United Sates refinery. Website efile past year tax returns The operator of the refinery is liable for the tax. Website efile past year tax returns   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Website efile past year tax returns However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Website efile past year tax returns The user or exporter is liable for the tax. Website efile past year tax returns Imported petroleum products. Website efile past year tax returns   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Website efile past year tax returns The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. Website efile past year tax returns S. Website efile past year tax returns refinery. Website efile past year tax returns   Tax is imposed only once on any imported petroleum product. Website efile past year tax returns Thus, the operator of a U. Website efile past year tax returns S. Website efile past year tax returns refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. Website efile past year tax returns ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Website efile past year tax returns Taxable event. Website efile past year tax returns   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Website efile past year tax returns The manufacturer or importer is liable for the tax. Website efile past year tax returns Use of ODCs. Website efile past year tax returns   You use an ODC if you put it into service in a trade or business or for the production of income. Website efile past year tax returns Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. Website efile past year tax returns The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Website efile past year tax returns   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Website efile past year tax returns An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Website efile past year tax returns Generally, tax is imposed when the mixture is created and not on its sale or use. Website efile past year tax returns However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Website efile past year tax returns You can revoke this choice only with IRS consent. Website efile past year tax returns   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. Website efile past year tax returns Exceptions. Website efile past year tax returns   The following may be exempt from the tax on ODCs. Website efile past year tax returns Metered-dose inhalers. Website efile past year tax returns Recycled ODCs. Website efile past year tax returns Exported ODCs. Website efile past year tax returns ODCs used as feedstock. Website efile past year tax returns Metered-dose inhalers. Website efile past year tax returns   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Website efile past year tax returns For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Website efile past year tax returns The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Website efile past year tax returns 4682-2(d)(5). Website efile past year tax returns The certificate may be included as part of the sales documentation. Website efile past year tax returns Keep the certificate with your records. Website efile past year tax returns Recycled ODCs. Website efile past year tax returns   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). Website efile past year tax returns There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). Website efile past year tax returns   The Montreal Protocol is administered by the United Nations (U. Website efile past year tax returns N. Website efile past year tax returns ). Website efile past year tax returns To determine if a country has signed the Montreal Protocol, contact the U. Website efile past year tax returns N. Website efile past year tax returns The website is untreaty. Website efile past year tax returns un. Website efile past year tax returns org. Website efile past year tax returns Exported ODCs. Website efile past year tax returns   Generally, there is no tax on ODCs sold for export if certain requirements are met. Website efile past year tax returns For a sale to be nontaxable, you and the purchaser must be registered. Website efile past year tax returns See Form 637, Application for Registration (for Certain Excise Tax Activities). Website efile past year tax returns Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Website efile past year tax returns Keep the certificate with your records. Website efile past year tax returns The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Website efile past year tax returns 4682-5(d)(3). Website efile past year tax returns The tax benefit of this exemption is limited. Website efile past year tax returns For more information, see Regulations section 52. Website efile past year tax returns 4682-5. Website efile past year tax returns ODCs used as feedstock. Website efile past year tax returns   There is no tax on ODCs sold for use or used as a feedstock. Website efile past year tax returns An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Website efile past year tax returns The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. Website efile past year tax returns   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Website efile past year tax returns The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Website efile past year tax returns 4682-2(d)(2). Website efile past year tax returns Keep the certificate with your records. Website efile past year tax returns Credits or refunds. Website efile past year tax returns   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). Website efile past year tax returns For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Website efile past year tax returns Conditions to allowance for ODCs exported. Website efile past year tax returns   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. Website efile past year tax returns You must also have the evidence required by the EPA as proof that the ODCs were exported. Website efile past year tax returns Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. Website efile past year tax returns The Imported Products Table is listed in Regulations section 52. Website efile past year tax returns 4682-3(f)(6). Website efile past year tax returns The tax is based on the weight of the ODCs used in the manufacture of the product. Website efile past year tax returns Use the following methods to figure the ODC weight. Website efile past year tax returns The actual (exact) weight of each ODC used as a material in manufacturing the product. Website efile past year tax returns If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Website efile past year tax returns However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. Website efile past year tax returns Taxable event. Website efile past year tax returns   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Website efile past year tax returns The importer is liable for the tax. Website efile past year tax returns Use of imported products. Website efile past year tax returns   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. Website efile past year tax returns The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Website efile past year tax returns Entry as use. Website efile past year tax returns   The importer may choose to treat the entry of a product into the United States as the use of the product. Website efile past year tax returns Tax is imposed on the date of entry instead of when the product is sold or used. Website efile past year tax returns The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Website efile past year tax returns Make the choice by checking the box in Part II of Form 6627. Website efile past year tax returns The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Website efile past year tax returns You can revoke this choice only with IRS consent. Website efile past year tax returns Sale of article incorporating imported product. Website efile past year tax returns   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. Website efile past year tax returns The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Website efile past year tax returns The importer has not chosen to treat entry into the United States as use of the product. Website efile past year tax returns Imported products table. Website efile past year tax returns   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. Website efile past year tax returns   Each listing in the table identifies a product by name and includes only products that are described by that name. Website efile past year tax returns Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Website efile past year tax returns In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. Website efile past year tax returns A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. Website efile past year tax returns   Part II of the table lists electronic items that are not included within any other list in the table. Website efile past year tax returns An imported product is included in this list only if the product meets one of the following tests. Website efile past year tax returns It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Website efile past year tax returns It contains components described in (1), which account for more than 15% of the cost of the product. Website efile past year tax returns   These components do not include passive electrical devices, such as resistors and capacitors. Website efile past year tax returns Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. Website efile past year tax returns Rules for listing products. Website efile past year tax returns   Products are listed in the table according to the following rules. Website efile past year tax returns A product is listed in Part I of the table if it is a mixture containing ODCs. Website efile past year tax returns A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. Website efile past year tax returns A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Website efile past year tax returns It is not an imported taxable product. Website efile past year tax returns It would otherwise be included within a list in Part II of the table. Website efile past year tax returns   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. Website efile past year tax returns ODC weight. Website efile past year tax returns   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. Website efile past year tax returns The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Website efile past year tax returns Modifying the table. Website efile past year tax returns   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Website efile past year tax returns They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Website efile past year tax returns To request a modification, see Regulations section 52. Website efile past year tax returns 4682-3(g) for the mailing address and information that must be included in the request. Website efile past year tax returns Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. Website efile past year tax returns The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Website efile past year tax returns These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Website efile past year tax returns The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Website efile past year tax returns You are liable for the floor stocks tax if you hold any of the following on January 1. Website efile past year tax returns At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. Website efile past year tax returns If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. Website efile past year tax returns You must pay this floor stocks tax by June 30 of each year. Website efile past year tax returns Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Website efile past year tax returns For the tax rates, see the Form 6627 instructions. Website efile past year tax returns ODCs not subject to floor stocks tax. Website efile past year tax returns   The floor stocks tax is not imposed on any of the following ODCs. Website efile past year tax returns ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. Website efile past year tax returns ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Website efile past year tax returns ODCs that have been reclaimed or recycled. Website efile past year tax returns ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Website efile past year tax returns Prev  Up  Next   Home   More Online Publications