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Where To File 2009 Tax Return

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Where To File 2009 Tax Return

Where to file 2009 tax return Publication 80 - Main Content Table of Contents Introduction 1. Where to file 2009 tax return Employer Identification Number (EIN) 2. Where to file 2009 tax return Who Are Employees?Tests. Where to file 2009 tax return Business Owned and Operated by Spouses Farm Crew Leaders 3. Where to file 2009 tax return Employee's Social Security Number (SSN)Registering for SSNVS. Where to file 2009 tax return 4. Where to file 2009 tax return Wages and Other CompensationFringe Benefits 5. Where to file 2009 tax return TipsOrdering rule. Where to file 2009 tax return 6. Where to file 2009 tax return Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. Where to file 2009 tax return How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. Where to file 2009 tax return 8. Where to file 2009 tax return Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. Where to file 2009 tax return Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. Where to file 2009 tax return Wage and Tax StatementsWaiver. Where to file 2009 tax return 11. Where to file 2009 tax return Federal Unemployment (FUTA) Tax—U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. Where to file 2009 tax return Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). Where to file 2009 tax return See section 6 and section 7 for more information. Where to file 2009 tax return This publication summarizes employer responsibilities to collect, pay, and report these taxes. Where to file 2009 tax return Whenever the term “United States” is used in this publication, it includes U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. Where to file 2009 tax return This publication also provides employers in the U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. Where to file 2009 tax return See section 11 for more information. Where to file 2009 tax return Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. Where to file 2009 tax return This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). Where to file 2009 tax return See Publication 570, Tax Guide for Individuals With Income From U. Where to file 2009 tax return S. Where to file 2009 tax return Possessions, if you need this information. Where to file 2009 tax return This publication also does not include information relating to income tax withholding. Where to file 2009 tax return In U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. Where to file 2009 tax return See Publication 15 (Circular E), for information on U. Where to file 2009 tax return S. Where to file 2009 tax return federal income tax withholding. Where to file 2009 tax return Comments and suggestions. Where to file 2009 tax return   We welcome your comments about this publication and your suggestions for future editions. Where to file 2009 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Where to file 2009 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where to file 2009 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where to file 2009 tax return    You can also send us comments from www. Where to file 2009 tax return irs. Where to file 2009 tax return gov/formspubs. Where to file 2009 tax return Click on More Information and then click on Comment on Tax Forms and Publications. Where to file 2009 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Where to file 2009 tax return 1. Where to file 2009 tax return Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. Where to file 2009 tax return Its format is 00-0000000. Where to file 2009 tax return It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. Where to file 2009 tax return Use your EIN on all of the items that you send to the IRS and SSA for your business. Where to file 2009 tax return If you do not have an EIN, you may apply for one online. Where to file 2009 tax return Go to IRS. Where to file 2009 tax return gov and click on the Apply for an EIN Online link under Tools. Where to file 2009 tax return You may also apply for an EIN by calling 1-800-829-4933, (U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Where to file 2009 tax return Do not use a social security number (SSN) in place of an EIN. Where to file 2009 tax return If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. Where to file 2009 tax return If you took over another employer's business, do not use that employer's EIN. Where to file 2009 tax return You should have only one EIN. Where to file 2009 tax return If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. Where to file 2009 tax return Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands only) or 267-941-1000 (toll call). Where to file 2009 tax return Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands may call 1-800-829-4059. Where to file 2009 tax return The IRS will tell you which EIN to use. Where to file 2009 tax return For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. Where to file 2009 tax return 2. Where to file 2009 tax return Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. Where to file 2009 tax return See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. Where to file 2009 tax return Employee status under common law. Where to file 2009 tax return   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. Where to file 2009 tax return This is so even when you give the employee freedom of action. Where to file 2009 tax return What matters is that you have the right to control the details of how the services are performed. Where to file 2009 tax return See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Where to file 2009 tax return    Generally, people in business for themselves are not employees. Where to file 2009 tax return For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Where to file 2009 tax return However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Where to file 2009 tax return   If an employer-employee relationship exists, it does not matter what it is called. Where to file 2009 tax return The employee may be called an agent or independent contractor. Where to file 2009 tax return It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Where to file 2009 tax return Statutory employees. Where to file 2009 tax return   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. Where to file 2009 tax return   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. Where to file 2009 tax return a. Where to file 2009 tax return   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. Where to file 2009 tax return b. Where to file 2009 tax return   A full-time life insurance salesperson who sells primarily for one company. Where to file 2009 tax return c. Where to file 2009 tax return   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. Where to file 2009 tax return d. Where to file 2009 tax return   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. Where to file 2009 tax return The orders must be for merchandise for resale or supplies for use in the customer's business. Where to file 2009 tax return The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Where to file 2009 tax return Tests. Where to file 2009 tax return   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. Where to file 2009 tax return The service contract states or implies that almost all of the services are to be performed personally by them. Where to file 2009 tax return They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). Where to file 2009 tax return The services are performed on a continuing basis for the same payer. Where to file 2009 tax return Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands only). Where to file 2009 tax return   Publication 15-A gives examples of the employer-employee relationship. Where to file 2009 tax return Statutory nonemployees. Where to file 2009 tax return   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Where to file 2009 tax return They are generally treated as self-employed for employment tax purposes. Where to file 2009 tax return See Publication 15-A for details. Where to file 2009 tax return H-2A agricultural workers. Where to file 2009 tax return   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. Where to file 2009 tax return Treating employees as nonemployees. Where to file 2009 tax return   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. Where to file 2009 tax return See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. Where to file 2009 tax return IRS help. Where to file 2009 tax return   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Where to file 2009 tax return Voluntary Classification Settlement Program (VCSP). Where to file 2009 tax return   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Where to file 2009 tax return To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Where to file 2009 tax return For more information, visit IRS. Where to file 2009 tax return gov and enter “VCSP” in the search box. Where to file 2009 tax return Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Where to file 2009 tax return See Publication 541, Partnerships, for more details. Where to file 2009 tax return The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Where to file 2009 tax return Exception—Qualified Joint Venture. Where to file 2009 tax return   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. Where to file 2009 tax return S. Where to file 2009 tax return Individual Income Tax Return, or joint Form 1040-SS, U. Where to file 2009 tax return S. Where to file 2009 tax return Self-Employment Tax Return—U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. Where to file 2009 tax return See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. Where to file 2009 tax return Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Where to file 2009 tax return Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. Where to file 2009 tax return For more information on qualified joint ventures, visit IRS. Where to file 2009 tax return gov and enter “qualified joint venture” in the search box. Where to file 2009 tax return Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. Where to file 2009 tax return A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Where to file 2009 tax return If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Where to file 2009 tax return 3. Where to file 2009 tax return Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. Where to file 2009 tax return You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. Where to file 2009 tax return If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. Where to file 2009 tax return See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Where to file 2009 tax return Employee's social security card. Where to file 2009 tax return   You should ask the employee to show you his or her social security card. Where to file 2009 tax return The employee may show the card if it is available. Where to file 2009 tax return Do not accept a social security card that says “Not valid for employment. Where to file 2009 tax return ” A social security number issued with this legend does not permit employment. Where to file 2009 tax return You may, but you are not required to, photocopy the social security card if the employee provides it. Where to file 2009 tax return If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. Where to file 2009 tax return The employee must complete and sign Form SS-5; it cannot be filed by the employer. Where to file 2009 tax return You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Where to file 2009 tax return If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. Where to file 2009 tax return Enter all zeroes in the SSN field if filing electronically. Where to file 2009 tax return When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. Where to file 2009 tax return Correctly record the employee's name and SSN. Where to file 2009 tax return   Record the name and number of each employee as they appear on his or her social security card. Where to file 2009 tax return If the name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Where to file 2009 tax return Continue to use the old name until the employee shows you the replacement social security card with the corrected name. Where to file 2009 tax return   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. Where to file 2009 tax return It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Where to file 2009 tax return Where to get and file social security number application forms. Where to file 2009 tax return    U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands—U. Where to file 2009 tax return S. Where to file 2009 tax return Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. Where to file 2009 tax return Thomas, VI 00802. Where to file 2009 tax return  Guam—U. Where to file 2009 tax return S. Where to file 2009 tax return Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. Where to file 2009 tax return  American Samoa—U. Where to file 2009 tax return S. Where to file 2009 tax return Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. Where to file 2009 tax return  Commonwealth of the Northern Mariana Islands—U. Where to file 2009 tax return S. Where to file 2009 tax return Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. Where to file 2009 tax return Verification of social security numbers. Where to file 2009 tax return   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Where to file 2009 tax return Visit www. Where to file 2009 tax return socialsecurity. Where to file 2009 tax return gov/employer/ssnv. Where to file 2009 tax return htm for more information. Where to file 2009 tax return Registering for SSNVS. Where to file 2009 tax return   You must register online and receive authorization from your employer to use SSNVS. Where to file 2009 tax return To register, visit SSA's website at www. Where to file 2009 tax return ssa. Where to file 2009 tax return gov/employer and click on the Business Services Online link. Where to file 2009 tax return Follow the registration instructions to obtain a user identification (ID) and password. Where to file 2009 tax return You will need to provide the following information about yourself and your company. Where to file 2009 tax return Name. Where to file 2009 tax return SSN. Where to file 2009 tax return Date of birth. Where to file 2009 tax return Type of employer. Where to file 2009 tax return EIN. Where to file 2009 tax return Company name, address, and telephone number. Where to file 2009 tax return Email address. Where to file 2009 tax return   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Where to file 2009 tax return You must enter the activation code online to use SSNVS. Where to file 2009 tax return 4. Where to file 2009 tax return Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands employers). Where to file 2009 tax return However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. Where to file 2009 tax return The wage base for social security tax is $117,000 for 2014. Where to file 2009 tax return After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. Where to file 2009 tax return The wage base for FUTA tax is $7,000 for 2014. Where to file 2009 tax return All wages are subject to Medicare tax. Where to file 2009 tax return The wages may be in cash or in other forms, such as an automobile for personal use. Where to file 2009 tax return Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. Where to file 2009 tax return It does not matter how payments are measured or paid. Where to file 2009 tax return See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. Where to file 2009 tax return See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. Where to file 2009 tax return Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. Where to file 2009 tax return Special rules apply to the reporting of third-party sick pay. Where to file 2009 tax return For details, see Publication 15-A. Where to file 2009 tax return Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. Where to file 2009 tax return However, see Fringe Benefits , later in this section. Where to file 2009 tax return Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. Where to file 2009 tax return Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. Where to file 2009 tax return For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. Where to file 2009 tax return Travel and business expenses. Where to file 2009 tax return   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. Where to file 2009 tax return Sick pay. Where to file 2009 tax return   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. Where to file 2009 tax return These amounts are sometimes paid by a third party, such as an insurance company. Where to file 2009 tax return In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands employers). Where to file 2009 tax return Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Where to file 2009 tax return Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. Where to file 2009 tax return Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. Where to file 2009 tax return Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Where to file 2009 tax return In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. Where to file 2009 tax return For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Where to file 2009 tax return When fringe benefits are treated as paid. Where to file 2009 tax return   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. Where to file 2009 tax return You do not have to make a formal choice of payment dates or notify the IRS. Where to file 2009 tax return You do not have to use the same basis for all employees. Where to file 2009 tax return You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. Where to file 2009 tax return However, see Special accounting rule for fringe benefits provided during November and December , later in this section. Where to file 2009 tax return   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. Where to file 2009 tax return However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. Where to file 2009 tax return This election does not apply to a fringe benefit where real property or investment personal property is transferred. Where to file 2009 tax return Withholding social security and Medicare taxes on fringe benefits. Where to file 2009 tax return   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. Where to file 2009 tax return   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. Where to file 2009 tax return Depositing taxes on fringe benefits. Where to file 2009 tax return   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. Where to file 2009 tax return You may make a reasonable estimate of the value of the fringe benefits. Where to file 2009 tax return In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. Where to file 2009 tax return   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. Where to file 2009 tax return If deposits are underpaid, see Deposit Penalties in section 8. Where to file 2009 tax return Valuation of vehicles provided to employees. Where to file 2009 tax return    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. Where to file 2009 tax return For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. Where to file 2009 tax return Special accounting rule for fringe benefits provided during November and December. Where to file 2009 tax return   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. Where to file 2009 tax return However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. Where to file 2009 tax return   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. Where to file 2009 tax return If you use the special accounting rule, your employee must also use it for the same period that you use it. Where to file 2009 tax return You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. Where to file 2009 tax return 5. Where to file 2009 tax return Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. Where to file 2009 tax return Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. Where to file 2009 tax return The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Where to file 2009 tax return Both directly and indirectly tipped employees must report tips to you. Where to file 2009 tax return The report should not include tips that the employee paid out to other employees. Where to file 2009 tax return No report is required for months when tips are less than $20. Where to file 2009 tax return Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Where to file 2009 tax return They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. Where to file 2009 tax return Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. Where to file 2009 tax return gov. Where to file 2009 tax return The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. Where to file 2009 tax return You are permitted to establish a system for electronic tip reporting by employees. Where to file 2009 tax return See Regulations section 31. Where to file 2009 tax return 6053-1(d). Where to file 2009 tax return Collecting taxes on tips. Where to file 2009 tax return   You must collect the employee social security and Medicare taxes on the employee's tips. Where to file 2009 tax return You can also collect these taxes from the employee's wages or from other funds that he or she makes available. Where to file 2009 tax return Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. Where to file 2009 tax return Collect the employee Medicare tax for the whole year on all wages and tips. Where to file 2009 tax return   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. Where to file 2009 tax return You are responsible for the employer Medicare tax for the whole year on all wages and tips. Where to file 2009 tax return File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. Where to file 2009 tax return The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Where to file 2009 tax return Ordering rule. Where to file 2009 tax return   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. Where to file 2009 tax return Reporting tips. Where to file 2009 tax return   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Where to file 2009 tax return Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Where to file 2009 tax return Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Where to file 2009 tax return The table in section 12 shows how tips are treated for FUTA tax purposes. Where to file 2009 tax return   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Where to file 2009 tax return See Revenue Ruling 2012-18, 2012-26 I. Where to file 2009 tax return R. Where to file 2009 tax return B. Where to file 2009 tax return 1032, available at www. Where to file 2009 tax return irs. Where to file 2009 tax return gov/irb/2012-26_IRB/ar07. Where to file 2009 tax return html. Where to file 2009 tax return 6. Where to file 2009 tax return Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). Where to file 2009 tax return In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Where to file 2009 tax return For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Where to file 2009 tax return Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Where to file 2009 tax return A “share farmer” working for you is not your employee. Where to file 2009 tax return However, the share farmer may be subject to self-employment tax. Where to file 2009 tax return In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. Where to file 2009 tax return For details, see Regulations section 31. Where to file 2009 tax return 3121(b)(16)-1. Where to file 2009 tax return The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. Where to file 2009 tax return You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. Where to file 2009 tax return The $150 test applies separately to each farmworker that you employ. Where to file 2009 tax return If you employ a family of workers, each member is treated separately. Where to file 2009 tax return Do not count wages paid by other employers. Where to file 2009 tax return The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. Where to file 2009 tax return Exceptions. Where to file 2009 tax return   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Where to file 2009 tax return   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Where to file 2009 tax return 7. Where to file 2009 tax return How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. Where to file 2009 tax return 2% (amount withheld) each for the employer and employee (12. Where to file 2009 tax return 4% total). Where to file 2009 tax return The social security wage base limit is $117,000. Where to file 2009 tax return The tax rate for Medicare is 1. Where to file 2009 tax return 45% (amount withheld) each for the employee and employer (2. Where to file 2009 tax return 9% total). Where to file 2009 tax return There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Where to file 2009 tax return Multiply each wage payment by these percentages to figure the tax to withhold from employees. Where to file 2009 tax return Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). Where to file 2009 tax return See section 5 for information on tips. Where to file 2009 tax return Additional Medicare Tax withholding. Where to file 2009 tax return   In addition to withholding Medicare tax at 1. Where to file 2009 tax return 45%, you must withhold a 0. Where to file 2009 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Where to file 2009 tax return 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. Where to file 2009 tax return Additional Medicare Tax is only imposed on the employee. Where to file 2009 tax return There is no employer share of Additional Medicare Tax. Where to file 2009 tax return 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. Where to file 2009 tax return   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. Where to file 2009 tax return For more information on Additional Medicare Tax, visit IRS. Where to file 2009 tax return gov and enter “Additional Medicare Tax” in the search box. Where to file 2009 tax return Deducting the tax. Where to file 2009 tax return   Deduct the employee tax from each wage payment. Where to file 2009 tax return If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. Where to file 2009 tax return Employee's portion of taxes paid by employer. Where to file 2009 tax return   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. Where to file 2009 tax return This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. Where to file 2009 tax return This again increases the amount of the additional taxes that you must pay. Where to file 2009 tax return Household and agricultural employers. Where to file 2009 tax return   This discussion does not apply to household and agricultural employers. Where to file 2009 tax return If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. Where to file 2009 tax return However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. Where to file 2009 tax return See Publication 15-A for details. Where to file 2009 tax return Sick pay payments. Where to file 2009 tax return   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Where to file 2009 tax return For details on third-party payers of sick pay, see Publication 15-A. Where to file 2009 tax return 8. Where to file 2009 tax return Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. Where to file 2009 tax return You must make the deposit by electronic funds transfer. Where to file 2009 tax return For more information about electronic funds transfers, see How To Deposit , later in this section. Where to file 2009 tax return Payment with Return $2,500 rule. Where to file 2009 tax return   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. Where to file 2009 tax return   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. Where to file 2009 tax return Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. Where to file 2009 tax return Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. Where to file 2009 tax return Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. Where to file 2009 tax return Semiweekly schedule depositors must timely deposit the amount. Where to file 2009 tax return See Accuracy of Deposits Rule and How To Deposit, later in this section. Where to file 2009 tax return When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. Where to file 2009 tax return Therefore, farm and nonfarm workers are discussed together except where noted. Where to file 2009 tax return Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. Where to file 2009 tax return The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. Where to file 2009 tax return The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). Where to file 2009 tax return You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). Where to file 2009 tax return If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. Where to file 2009 tax return Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. Where to file 2009 tax return Lookback period for employers of nonfarm workers. Where to file 2009 tax return   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. Where to file 2009 tax return These four quarters are your lookback period even if you did not report any taxes for any of the quarters. Where to file 2009 tax return For 2014, the lookback period is July 1, 2012, through June 30, 2013. Where to file 2009 tax return    Table 1. Where to file 2009 tax return Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. Where to file 2009 tax return 1, 2012 Jan. Where to file 2009 tax return 1, 2013 Apr. Where to file 2009 tax return 1, 2013 through through through through Sep. Where to file 2009 tax return 30, 2012 Dec. Where to file 2009 tax return 31, 2012 Mar. Where to file 2009 tax return 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. Where to file 2009 tax return For example, the lookback period for calendar year 2014 is calendar year 2012. Where to file 2009 tax return In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. Where to file 2009 tax return Lookback period for employers of farmworkers. Where to file 2009 tax return   The lookback period for Form 943 is the second calendar year preceding the current calendar year. Where to file 2009 tax return The lookback period for calendar year 2014 is calendar year 2012. Where to file 2009 tax return Adjustments to lookback period taxes. Where to file 2009 tax return   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). Where to file 2009 tax return Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. Where to file 2009 tax return Example. Where to file 2009 tax return   An employer originally reported total taxes of $45,000 for the lookback period. Where to file 2009 tax return The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. Where to file 2009 tax return The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. Where to file 2009 tax return Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Where to file 2009 tax return For monthly schedule depositors, the deposit period is a calendar month. Where to file 2009 tax return The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Where to file 2009 tax return Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Where to file 2009 tax return You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. Where to file 2009 tax return New employers. Where to file 2009 tax return   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. Where to file 2009 tax return Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). Where to file 2009 tax return Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. Where to file 2009 tax return If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. Where to file 2009 tax return Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Where to file 2009 tax return Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Where to file 2009 tax return Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. Where to file 2009 tax return For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. Where to file 2009 tax return If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Where to file 2009 tax return Semiweekly deposit period spanning two quarters. Where to file 2009 tax return   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Where to file 2009 tax return Example. Where to file 2009 tax return   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Where to file 2009 tax return Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Where to file 2009 tax return Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. Where to file 2009 tax return   Rose Co. Where to file 2009 tax return reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. Where to file 2009 tax return is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. Where to file 2009 tax return However, for 2014, Rose Co. Where to file 2009 tax return is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. Where to file 2009 tax return Employers of farmworkers. Where to file 2009 tax return   Red Co. Where to file 2009 tax return reported taxes on its 2012 Form 943, line 9, of $48,000. Where to file 2009 tax return On its 2013 Form 943, line 11, it reported taxes of $60,000. Where to file 2009 tax return   Red Co. Where to file 2009 tax return is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. Where to file 2009 tax return However, for 2015, Red Co. Where to file 2009 tax return is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Where to file 2009 tax return New agricultural employers. Where to file 2009 tax return   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. Where to file 2009 tax return However, see the $100,000 Next-Day Deposit Rule , later in this section. Where to file 2009 tax return Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Where to file 2009 tax return A business day is any day other than a Saturday, Sunday, or legal holiday. Where to file 2009 tax return For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Where to file 2009 tax return Semiweekly schedule depositors have at least 3 business days to make a deposit. Where to file 2009 tax return If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. Where to file 2009 tax return For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Where to file 2009 tax return Legal holiday. Where to file 2009 tax return   The term “legal holiday” means any legal holiday in the District of Columbia. Where to file 2009 tax return Legal holidays for 2014 are listed below. Where to file 2009 tax return January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. Where to file 2009 tax return February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. Where to file 2009 tax return Monthly schedule example. Where to file 2009 tax return   Spruce Co. Where to file 2009 tax return is a monthly schedule depositor with seasonal employees. Where to file 2009 tax return It paid wages each Friday during August but did not pay any wages during September. Where to file 2009 tax return Under the monthly deposit schedule, Spruce Co. Where to file 2009 tax return must deposit the combined tax liabilities for the four August paydays by September 15. Where to file 2009 tax return Spruce Co. Where to file 2009 tax return does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. Where to file 2009 tax return Semiweekly schedule example. Where to file 2009 tax return   Green, Inc. Where to file 2009 tax return is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Where to file 2009 tax return Although Green, Inc. Where to file 2009 tax return , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. Where to file 2009 tax return The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. Where to file 2009 tax return ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). Where to file 2009 tax return Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. Where to file 2009 tax return $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Where to file 2009 tax return For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. Where to file 2009 tax return For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Where to file 2009 tax return Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Where to file 2009 tax return However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Where to file 2009 tax return For example, Fir Co. Where to file 2009 tax return is a semiweekly schedule depositor. Where to file 2009 tax return On Monday, Fir Co. Where to file 2009 tax return accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. Where to file 2009 tax return On Tuesday, Fir Co. Where to file 2009 tax return accumulates additional taxes of $30,000. Where to file 2009 tax return Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Where to file 2009 tax return does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Where to file 2009 tax return If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. Where to file 2009 tax return Example. Where to file 2009 tax return   Elm, Inc. Where to file 2009 tax return started its business on May 1, 2014. Where to file 2009 tax return On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. Where to file 2009 tax return On Friday, May 9, Elm, Inc. Where to file 2009 tax return paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. Where to file 2009 tax return Elm, Inc. Where to file 2009 tax return must deposit $100,000 by Monday, May 12, the next business day. Where to file 2009 tax return Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. Where to file 2009 tax return However, because Elm, Inc. Where to file 2009 tax return accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. Where to file 2009 tax return It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Where to file 2009 tax return Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Where to file 2009 tax return However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Where to file 2009 tax return Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Where to file 2009 tax return Makeup date for deposit shortfall: Monthly schedule depositor. Where to file 2009 tax return Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. Where to file 2009 tax return You may pay the shortfall with your return even if the amount is $2,500 or more. Where to file 2009 tax return Semiweekly schedule depositor. Where to file 2009 tax return Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. Where to file 2009 tax return For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). Where to file 2009 tax return However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. Where to file 2009 tax return In this case, the shortfall must be deposited by April 30, 2014. Where to file 2009 tax return Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). Where to file 2009 tax return Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. Where to file 2009 tax return If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. Where to file 2009 tax return How To Deposit You must deposit employment taxes by electronic funds transfer. Where to file 2009 tax return See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Where to file 2009 tax return Electronic deposit requirement. Where to file 2009 tax return   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Where to file 2009 tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Where to file 2009 tax return 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. Where to file 2009 tax return   EFTPS is a free service provided by the Department of the Treasury. Where to file 2009 tax return To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands only) or 303-967-5916 (toll call). Where to file 2009 tax return You can also visit the EFTPS website at www. Where to file 2009 tax return eftps. Where to file 2009 tax return gov. Where to file 2009 tax return Additional information about EFTPS is also available in Publication 966. Where to file 2009 tax return When you receive your EIN. Where to file 2009 tax return   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. Where to file 2009 tax return You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Where to file 2009 tax return Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. Where to file 2009 tax return If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Where to file 2009 tax return Deposit record. Where to file 2009 tax return   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Where to file 2009 tax return The number can be used as a receipt or to trace the payment. Where to file 2009 tax return Depositing on time. Where to file 2009 tax return   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Where to file 2009 tax return m. Where to file 2009 tax return Eastern time the day before the date the deposit is due. Where to file 2009 tax return If you use a third party to make deposits on your behalf, they may have different cutoff times. Where to file 2009 tax return Same-day payment option. Where to file 2009 tax return   If you fail to initiate a deposit transaction on EFTPS by 8 p. Where to file 2009 tax return m. Where to file 2009 tax return Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Where to file 2009 tax return To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Where to file 2009 tax return Please check with your financial institution regarding availability, deadlines, and costs. Where to file 2009 tax return Your financial institution may charge you a fee for payments made this way. Where to file 2009 tax return To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. Where to file 2009 tax return eftps. Where to file 2009 tax return gov to download the Same-Day Payment Worksheet. Where to file 2009 tax return How to claim credit for overpayments. Where to file 2009 tax return   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. Where to file 2009 tax return Do not ask EFTPS to request a refund from the IRS for you. Where to file 2009 tax return Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. Where to file 2009 tax return The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Where to file 2009 tax return The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Where to file 2009 tax return For amounts not properly or timely deposited, the penalty rates are as follows. Where to file 2009 tax return 2% - Deposits made 1 to 5 days late. Where to file 2009 tax return 5% - Deposits made 6 to 15 days late. Where to file 2009 tax return 10% - Deposits made 16 or more days late. Where to file 2009 tax return Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. Where to file 2009 tax return 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). Where to file 2009 tax return 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Where to file 2009 tax return Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Where to file 2009 tax return Special rule for former Form 944 filers. Where to file 2009 tax return    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. Where to file 2009 tax return Order in which deposits are applied. Where to file 2009 tax return   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). Where to file 2009 tax return However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Where to file 2009 tax return Follow the instructions on the penalty notice that you received. Where to file 2009 tax return For more information on designating deposits, see Revenue Procedure 2001-58. Where to file 2009 tax return You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Where to file 2009 tax return irs. Where to file 2009 tax return gov/pub/irs-irbs/irb01-50. Where to file 2009 tax return pdf. Where to file 2009 tax return Example. Where to file 2009 tax return Cedar, Inc. Where to file 2009 tax return is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Where to file 2009 tax return It does not make the deposit on July 15. Where to file 2009 tax return On August 15, Cedar, Inc. Where to file 2009 tax return deposits $2,000. Where to file 2009 tax return Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Where to file 2009 tax return Accordingly, $500 of the July 15 liability remains undeposited. Where to file 2009 tax return The penalty on this underdeposit will apply as explained earlier. Where to file 2009 tax return Trust fund recovery penalty. Where to file 2009 tax return   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Where to file 2009 tax return The penalty is the full amount of the unpaid trust fund tax. Where to file 2009 tax return This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Where to file 2009 tax return   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Where to file 2009 tax return   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. Where to file 2009 tax return A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Where to file 2009 tax return    Willfully means voluntarily, consciously, and intentionally. Where to file 2009 tax return A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Where to file 2009 tax return “Averaged” failure-to-deposit penalty. Where to file 2009 tax return   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. Where to file 2009 tax return IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. Where to file 2009 tax return Completed Form 941-SS, line 14, instead of Schedule B (Form 941). Where to file 2009 tax return Failed to attach a properly completed Schedule B (Form 941). Where to file 2009 tax return Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Where to file 2009 tax return   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. Where to file 2009 tax return Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Where to file 2009 tax return   You can avoid the penalty by reviewing your return before filing it. Where to file 2009 tax return Follow these steps before filing your Form 941-SS. Where to file 2009 tax return If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. Where to file 2009 tax return If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. Where to file 2009 tax return Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. Where to file 2009 tax return Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). Where to file 2009 tax return For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). Where to file 2009 tax return Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. Where to file 2009 tax return If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). Where to file 2009 tax return If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. Where to file 2009 tax return If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. Where to file 2009 tax return 9. Where to file 2009 tax return Employer's Returns General instructions. Where to file 2009 tax return   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. Where to file 2009 tax return (U. Where to file 2009 tax return S. Where to file 2009 tax return Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. Where to file 2009 tax return ) Employers with employees subject to U. Where to file 2009 tax return S. Where to file 2009 tax return income tax withholding. Where to file 2009 tax return   If you have both employees who are subject to U. Where to file 2009 tax return S. Where to file 2009 tax return income tax withholding and employees who are not subject to U. Where to file 2009 tax return S. Where to file 2009 tax return income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. Where to file 2009 tax return Nonfarm employers. Where to file 2009 tax return   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. Where to file 2009 tax return Due dates for each quarter of the calendar year are as follows. Where to file 2009 tax return Quarter Due Jan. Where to file 2009 tax return , Feb. Where to file 2009 tax return , Mar. Where to file 2009 tax return Apr. Where to file 2009 tax return 30 Apr. Where to file 2009 tax return , May, June July 31 July, Aug. Where to file 2009 tax return , Sept. Where to file 2009 tax return Oct. Where to file 2009 tax return 31 Oct. Where to file 2009 tax return , Nov. Where to file 2009 tax return , Dec. Where to file 2009 tax return Jan. Where to file 2009 tax return 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. Where to file 2009 tax return If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. Where to file 2009 tax return   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. Where to file 2009 tax return Form 944. Where to file 2009 tax return   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). Where to file 2009 tax return Household employers reporting social security and Medicare taxes. Where to file 2009 tax return   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). Where to file 2009 tax return Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. Where to file 2009 tax return See Publication 926, Household Employer's Tax Guide, for more information. Where to file 2009 tax return Employers of farmworkers. Where to file 2009 tax return   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. Where to file 2009 tax return   File a Form 943 each year for all taxable wages paid for farmwork. Where to file 2009 tax return You may report household workers in a private home on a farm operated for profit on Form 943. Where to file 2009 tax return Do not report wages for farmworkers on Form 941-SS or 944. Where to file 2009 tax return   Send Form 943 to the IRS by January 31 of the following year. Where to file 2009 tax return Send it with payment of any taxes due that you are not required to deposit. Where to file 2009 tax return If you deposited all taxes when due, you have 10 additional days to file. Where to file 2009 tax return Penalties. Where to file 2009 tax return   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. Where to file 2009 tax return The maximum penalty is generally 25% of the tax due. Where to file 2009 tax return Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. Where to file 2009 tax return 5% per month of the amount of tax. Where to file 2009 tax return For individual filers only, the failure-to-pay penalty is reduced from 0. Where to file 2009 tax return 5% per month to 0. Where to file 2009 tax return 25% per month if an installment agreement is in effect. Where to file 2009 tax return You must have filed your return on or before the due date of the return to qualify for the reduced penalty. Where to file 2009 tax return The maximum amount of the failure-to-pay penalty is also 25% of the tax due. Where to file 2009 tax return If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. Where to file 2009 tax return The penalties will not be charged if you have a reasonable cause for failing to file or pay. Where to file 2009 tax return If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. Where to file 2009 tax return Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. Where to file 2009 tax return See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. Where to file 2009 tax return Prior Period Adjustments Forms for prior period adjustments. Where to file 2009 tax return   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. Where to file 2009 tax return There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. Where to file 2009 tax return Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. Where to file 2009 tax return Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. Where to file 2009 tax return See Revenue Ruling 2009-39, 2009-52 I. Where to file 2009 tax return R. Where to file 2009 tax return B. Where to file 2009 tax return 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. Where to file 2009 tax return You can find Revenue Ruling 2009-39, at www. Where to file 2009 tax return irs. Where to file 2009 tax return gov/irb/2009-52_IRB/ar14. Where to file 2009 tax return html. Where to file 2009 tax return Background. Where to file 2009 tax return   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. Where to file 2009 tax return Treasury Decision 9405, 2008-32 I. Where to file 2009 tax return R. Where to file 2009 tax return B. Where to file 2009 tax return 293, is available at www. Where to file 2009 tax return irs. Where to file 2009 tax return gov/irb/2008-32_IRB/ar13. Where to file 2009 tax return html. Where to file 2009 tax return You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. Where to file 2009 tax return You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. Where to file 2009 tax return We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. Where to file 2009 tax return Correcting employment taxes. Where to file 2009 tax return   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for
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The Where To File 2009 Tax Return

Where to file 2009 tax return 3. Where to file 2009 tax return   Limit on Annual Additions Table of Contents Ministers and church employees. Where to file 2009 tax return Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. Where to file 2009 tax return This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. Where to file 2009 tax return The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. Where to file 2009 tax return More than one 403(b) account. Where to file 2009 tax return If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. Where to file 2009 tax return Ministers and church employees. Where to file 2009 tax return   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. Where to file 2009 tax return For more information, see chapter 5. Where to file 2009 tax return Participation in a qualified plan. Where to file 2009 tax return If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Where to file 2009 tax return You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. Where to file 2009 tax return Includible Compensation for Your Most Recent Year of Service Definition. Where to file 2009 tax return   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. Where to file 2009 tax return When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. Where to file 2009 tax return This can happen if your tax year is not the same as your employer's annual work period. Where to file 2009 tax return When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. Where to file 2009 tax return Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. Where to file 2009 tax return Tax year different from employer's annual work period. Where to file 2009 tax return   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. Where to file 2009 tax return Example. Where to file 2009 tax return A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). Where to file 2009 tax return To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. Where to file 2009 tax return Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. Where to file 2009 tax return A full year of service is equal to full-time employment for your employer's annual work period. Where to file 2009 tax return After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. Where to file 2009 tax return Part-time or employed only part of the year. Where to file 2009 tax return   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. Where to file 2009 tax return To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. Where to file 2009 tax return Example. Where to file 2009 tax return You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). Where to file 2009 tax return Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). Where to file 2009 tax return Not yet employed for 1 year. Where to file 2009 tax return   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. Where to file 2009 tax return Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. Where to file 2009 tax return Includible compensation is not the same as income included on your tax return. Where to file 2009 tax return Compensation is a combination of income and benefits received in exchange for services provided to your employer. Where to file 2009 tax return Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. Where to file 2009 tax return Includible compensation includes the following amounts. Where to file 2009 tax return Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). Where to file 2009 tax return Amounts contributed or deferred by your employer under a section 125 cafeteria plan. Where to file 2009 tax return Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). Where to file 2009 tax return  Note. Where to file 2009 tax return For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. Where to file 2009 tax return Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. Where to file 2009 tax return Income otherwise excluded under the foreign earned income exclusion. Where to file 2009 tax return Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. Where to file 2009 tax return Includible compensation does not include the following items. Where to file 2009 tax return Your employer's contributions to your 403(b) account. Where to file 2009 tax return Compensation earned while your employer was not an eligible employer. Where to file 2009 tax return Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. Where to file 2009 tax return The cost of incidental life insurance. Where to file 2009 tax return See Cost of Incidental Life Insurance, later. Where to file 2009 tax return If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. Where to file 2009 tax return Contributions after retirement. Where to file 2009 tax return   Nonelective contributions may be made for an employee for up to 5 years after retirement. Where to file 2009 tax return These contributions would be based on includible compensation for the last year of service before retirement. Where to file 2009 tax return Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. Where to file 2009 tax return If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. Where to file 2009 tax return If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. Where to file 2009 tax return If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. Where to file 2009 tax return Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. Where to file 2009 tax return Not all annuity contracts include life insurance. Where to file 2009 tax return Contact your plan administrator to determine if your contract includes incidental life insurance. Where to file 2009 tax return If it does, you will need to figure the cost of life insurance each year the policy is in effect. Where to file 2009 tax return Figuring the cost of incidental life insurance. Where to file 2009 tax return If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. Where to file 2009 tax return To determine the amount of the life insurance premiums, you will need to know the following information. Where to file 2009 tax return The value of your life insurance contract, which is the amount payable upon your death. Where to file 2009 tax return The cash value of your life insurance contract at the end of the tax year. Where to file 2009 tax return Your age on your birthday nearest the beginning of the policy year. Where to file 2009 tax return Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. Where to file 2009 tax return You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. Where to file 2009 tax return Example. Where to file 2009 tax return Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. Where to file 2009 tax return Your cash value in the contract at the end of the first year is zero. Where to file 2009 tax return Your current life insurance protection for the first year is $10,000 ($10,000 − 0). Where to file 2009 tax return The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). Where to file 2009 tax return The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . Where to file 2009 tax return The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. Where to file 2009 tax return Figure 3-1. Where to file 2009 tax return Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. Where to file 2009 tax return 70   35 $0. Where to file 2009 tax return 99   70 $20. Where to file 2009 tax return 62 1 0. Where to file 2009 tax return 41   36 1. Where to file 2009 tax return 01   71 22. Where to file 2009 tax return 72 2 0. Where to file 2009 tax return 27   37 1. Where to file 2009 tax return 04   72 25. Where to file 2009 tax return 07 3 0. Where to file 2009 tax return 19   38 1. Where to file 2009 tax return 06   73 27. Where to file 2009 tax return 57 4 0. Where to file 2009 tax return 13   39 1. Where to file 2009 tax return 07   74 30. Where to file 2009 tax return 18 5 0. Where to file 2009 tax return 13   40 1. Where to file 2009 tax return 10   75 33. Where to file 2009 tax return 05 6 0. Where to file 2009 tax return 14   41 1. Where to file 2009 tax return 13   76 36. Where to file 2009 tax return 33 7 0. Where to file 2009 tax return 15   42 1. Where to file 2009 tax return 20   77 40. Where to file 2009 tax return 17 8 0. Where to file 2009 tax return 16   43 1. Where to file 2009 tax return 29   78 44. Where to file 2009 tax return 33 9 0. Where to file 2009 tax return 16   44 1. Where to file 2009 tax return 40   79 49. Where to file 2009 tax return 23 10 0. Where to file 2009 tax return 16   45 1. Where to file 2009 tax return 53   80 54. Where to file 2009 tax return 56 11 0. Where to file 2009 tax return 19   46 1. Where to file 2009 tax return 67   81 60. Where to file 2009 tax return 51 12 0. Where to file 2009 tax return 24   47 1. Where to file 2009 tax return 83   82 66. Where to file 2009 tax return 74 13 0. Where to file 2009 tax return 28   48 1. Where to file 2009 tax return 98   83 73. Where to file 2009 tax return 07 14 0. Where to file 2009 tax return 33   49 2. Where to file 2009 tax return 13   84 80. Where to file 2009 tax return 35 15 0. Where to file 2009 tax return 38   50 2. Where to file 2009 tax return 30   85 88. Where to file 2009 tax return 76 16 0. Where to file 2009 tax return 52   51 2. Where to file 2009 tax return 52   86 99. Where to file 2009 tax return 16 17 0. Where to file 2009 tax return 57   52 2. Where to file 2009 tax return 81   87 110. Where to file 2009 tax return 40 18 0. Where to file 2009 tax return 59   53 3. Where to file 2009 tax return 20   88 121. Where to file 2009 tax return 85 19 0. Where to file 2009 tax return 61   54 3. Where to file 2009 tax return 65   89 133. Where to file 2009 tax return 40 20 0. Where to file 2009 tax return 62   55 4. Where to file 2009 tax return 15   90 144. Where to file 2009 tax return 30 21 0. Where to file 2009 tax return 62   56 4. Where to file 2009 tax return 68   91 155. Where to file 2009 tax return 80 22 0. Where to file 2009 tax return 64   57 5. Where to file 2009 tax return 20   92 168. Where to file 2009 tax return 75 23 0. Where to file 2009 tax return 66   58 5. Where to file 2009 tax return 66   93 186. Where to file 2009 tax return 44 24 0. Where to file 2009 tax return 68   59 6. Where to file 2009 tax return 06   94 206. Where to file 2009 tax return 70 25 0. Where to file 2009 tax return 71   60 6. Where to file 2009 tax return 51   95 228. Where to file 2009 tax return 35 26 0. Where to file 2009 tax return 73   61 7. Where to file 2009 tax return 11   96 250. Where to file 2009 tax return 01 27 0. Where to file 2009 tax return 76   62 7. Where to file 2009 tax return 96   97 265. Where to file 2009 tax return 09 28 0. Where to file 2009 tax return 80   63 9. Where to file 2009 tax return 08   98 270. Where to file 2009 tax return 11 29 0. Where to file 2009 tax return 83   64 10. Where to file 2009 tax return 41   99 281. Where to file 2009 tax return 05 30 0. Where to file 2009 tax return 87   65 11. Where to file 2009 tax return 90       31 0. Where to file 2009 tax return 90   66 13. Where to file 2009 tax return 51       32 0. Where to file 2009 tax return 93   67 15. Where to file 2009 tax return 20       33 0. Where to file 2009 tax return 96   68 16. Where to file 2009 tax return 92       34 0. Where to file 2009 tax return 98   69 18. Where to file 2009 tax return 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. Where to file 2009 tax return Example 1. Where to file 2009 tax return Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. Where to file 2009 tax return The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. Where to file 2009 tax return Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. Where to file 2009 tax return Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. Where to file 2009 tax return When figuring her includible compensation for this year, Lynne will subtract $28. Where to file 2009 tax return Table 3-1. Where to file 2009 tax return Worksheet A. Where to file 2009 tax return Cost of Incidental Life Insurance Note. Where to file 2009 tax return Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Where to file 2009 tax return This amount will be used to figure includible compensation for your most recent year of service. Where to file 2009 tax return 1. Where to file 2009 tax return Enter the value of the contract (amount payable upon your death) 1. Where to file 2009 tax return $20,000. Where to file 2009 tax return 00 2. Where to file 2009 tax return Enter the cash value in the contract at the end of the year 2. Where to file 2009 tax return 0. Where to file 2009 tax return 00 3. Where to file 2009 tax return Subtract line 2 from line 1. Where to file 2009 tax return This is the value of your current life insurance protection 3. Where to file 2009 tax return $20,000. Where to file 2009 tax return 00 4. Where to file 2009 tax return Enter your age on your birthday nearest the beginning of the policy year 4. Where to file 2009 tax return 44 5. Where to file 2009 tax return Enter the 1-year term premium for $1,000 of life insurance based on your age. Where to file 2009 tax return (From Figure 3-1) 5. Where to file 2009 tax return $1. Where to file 2009 tax return 40 6. Where to file 2009 tax return Divide line 3 by $1,000 6. Where to file 2009 tax return 20 7. Where to file 2009 tax return Multiply line 6 by line 5. Where to file 2009 tax return This is the cost of your incidental life insurance 7. Where to file 2009 tax return $28. Where to file 2009 tax return 00 Example 2. Where to file 2009 tax return Lynne's cash value in the contract at the end of the second year is $1,000. Where to file 2009 tax return In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. Where to file 2009 tax return In year two, Lynne's employer will include $29. Where to file 2009 tax return 07 in her current year's income. Where to file 2009 tax return Lynne will subtract this amount when figuring her includible compensation. Where to file 2009 tax return Table 3-2. Where to file 2009 tax return Worksheet A. Where to file 2009 tax return Cost of Incidental Life Insurance Note. Where to file 2009 tax return Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Where to file 2009 tax return This amount will be used to figure includible compensation for your most recent year of service. Where to file 2009 tax return 1. Where to file 2009 tax return Enter the value of the contract (amount payable upon your death) 1. Where to file 2009 tax return $20,000. Where to file 2009 tax return 00 2. Where to file 2009 tax return Enter the cash value in the contract at the end of the year 2. Where to file 2009 tax return $1,000. Where to file 2009 tax return 00 3. Where to file 2009 tax return Subtract line 2 from line 1. Where to file 2009 tax return This is the value of your current life insurance protection 3. Where to file 2009 tax return $19,000. Where to file 2009 tax return 00 4. Where to file 2009 tax return Enter your age on your birthday nearest the beginning of the policy year 4. Where to file 2009 tax return 45 5. Where to file 2009 tax return Enter the 1-year term premium for $1,000 of life insurance based on your age. Where to file 2009 tax return (From Figure 3-1) 5. Where to file 2009 tax return $1. Where to file 2009 tax return 53 6. Where to file 2009 tax return Divide line 3 by $1,000 6. Where to file 2009 tax return 19 7. Where to file 2009 tax return Multiply line 6 by line 5. Where to file 2009 tax return This is the cost of your incidental life insurance 7. Where to file 2009 tax return $29. Where to file 2009 tax return 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. Where to file 2009 tax return Example. Where to file 2009 tax return Floyd has been periodically working full-time for a local hospital since September 2011. Where to file 2009 tax return He needs to figure his limit on annual additions for 2014. Where to file 2009 tax return The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. Where to file 2009 tax return During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. Where to file 2009 tax return Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. Where to file 2009 tax return Floyd has never worked abroad and there is no life insurance provided under the plan. Where to file 2009 tax return Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. Where to file 2009 tax return Table 3-3. Where to file 2009 tax return Floyd's Compensation Note. Where to file 2009 tax return This table shows information Floyd will use to figure includible compensation for his most recent year of service. Where to file 2009 tax return   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. Where to file 2009 tax return Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. Where to file 2009 tax return If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. Where to file 2009 tax return He figures his most recent year of service shown in the following list. Where to file 2009 tax return Time he will work in 2014 is 6/12 of a year. Where to file 2009 tax return Time worked in 2013 is 4/12 of a year. Where to file 2009 tax return All of this time will be used to determine Floyd's most recent year of service. Where to file 2009 tax return Time worked in 2012 is 4/12 of a year. Where to file 2009 tax return Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. Where to file 2009 tax return Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. Where to file 2009 tax return Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). Where to file 2009 tax return His includible compensation for his most recent year of service is figured as shown in Table 3-4. Where to file 2009 tax return After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. Where to file 2009 tax return Table 3-4. Where to file 2009 tax return Worksheet B. Where to file 2009 tax return Includible Compensation for Your Most Recent Year of Service1 Note. Where to file 2009 tax return Use this worksheet to figure includible compensation for your most recent year of service. Where to file 2009 tax return 1. Where to file 2009 tax return Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Where to file 2009 tax return $66,000 2. Where to file 2009 tax return Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Where to file 2009 tax return 4,4753 3. Where to file 2009 tax return Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Where to file 2009 tax return -0- 4. Where to file 2009 tax return Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. Where to file 2009 tax return -0- 5. Where to file 2009 tax return Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Where to file 2009 tax return -0- 6. Where to file 2009 tax return Enter your foreign earned income exclusion for your most recent year of service 6. Where to file 2009 tax return -0- 7. Where to file 2009 tax return Add lines 1, 2, 3, 4, 5, and 6 7. Where to file 2009 tax return 70,475 8. Where to file 2009 tax return Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Where to file 2009 tax return -0- 9. Where to file 2009 tax return Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Where to file 2009 tax return -0- 10. Where to file 2009 tax return Add lines 8 and 9 10. Where to file 2009 tax return -0- 11. Where to file 2009 tax return Subtract line 10 from line 7. Where to file 2009 tax return This is your includible compensation for your most recent year of service 11. Where to file 2009 tax return 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. Where to file 2009 tax return 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Where to file 2009 tax return  3$4,475 ($2,000 + $1,650 + $825). Where to file 2009 tax return Prev  Up  Next   Home   More Online Publications