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1040nr 2011

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1040nr 2011 Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. 1040nr 2011 Filing options when no return is required. 1040nr 2011 What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. 1040nr 2011 Claim for refund process. 1040nr 2011 How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. 1040nr 2011 The worker is your employee if you can control not only what work is done, but how it is done. 1040nr 2011 If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. 1040nr 2011 It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. 1040nr 2011 Example. 1040nr 2011 You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. 1040nr 2011 Betty follows your specific instructions about household and child care duties. 1040nr 2011 You provide the household equipment and supplies that Betty needs to do her work. 1040nr 2011 Betty is your household employee. 1040nr 2011 Household work. 1040nr 2011   Household work is work done in or around your home. 1040nr 2011 Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. 1040nr 2011 Workers who are not your employees. 1040nr 2011   If only the worker can control how the work is done, the worker is not your employee but is self-employed. 1040nr 2011 A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. 1040nr 2011   A worker who performs child care services for you in his or her home generally is not your employee. 1040nr 2011   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. 1040nr 2011 Example. 1040nr 2011 You made an agreement with John Peters to care for your lawn. 1040nr 2011 John runs a lawn care business and offers his services to the general public. 1040nr 2011 He provides his own tools and supplies, and he hires and pays any helpers he needs. 1040nr 2011 Neither John nor his helpers are your household employees. 1040nr 2011 More information. 1040nr 2011   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. 1040nr 2011 Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. 1040nr 2011 When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. 1040nr 2011 S. 1040nr 2011 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040nr 2011 No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. 1040nr 2011 You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. 1040nr 2011 Acceptable documents to establish identity and employment eligibility are listed on Form I-9. 1040nr 2011 You should keep the completed Form I-9 in your own records. 1040nr 2011 Do not submit it to the IRS, the USCIS, or any other government or other entity. 1040nr 2011 The form must be kept available for review upon notice by an authorized U. 1040nr 2011 S. 1040nr 2011 Government official. 1040nr 2011 Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. 1040nr 2011 Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. 1040nr 2011 uscis. 1040nr 2011 gov. 1040nr 2011 If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. 1040nr 2011 You also can visit the USCIS website at www. 1040nr 2011 uscis. 1040nr 2011 gov to get Form I-9. 1040nr 2011 For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. 1040nr 2011 Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. 1040nr 2011 To find out, read Table 1. 1040nr 2011 You do not need to withhold federal income tax from your household employee's wages. 1040nr 2011 But if your employee asks you to withhold it, you can. 1040nr 2011 See Do You Need To Withhold Federal Income Tax, later. 1040nr 2011 If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. 1040nr 2011 If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. 1040nr 2011 The rest of this publication does not apply to you. 1040nr 2011 State employment taxes. 1040nr 2011   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. 1040nr 2011 For a list of state unemployment tax agencies, visit the U. 1040nr 2011 S. 1040nr 2011 Department of Labor's website at www. 1040nr 2011 workforcesecurity. 1040nr 2011 doleta. 1040nr 2011 gov/unemploy/agencies. 1040nr 2011 asp. 1040nr 2011 You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 1040nr 2011    Table 1. 1040nr 2011 Do You Need To Pay Employment Taxes? IF you . 1040nr 2011 . 1040nr 2011 . 1040nr 2011 THEN you need to . 1040nr 2011 . 1040nr 2011 . 1040nr 2011 A– Pay cash wages of $1,900 or more in 2014 to any one household employee. 1040nr 2011 Withhold and pay social security and Medicare taxes. 1040nr 2011 The taxes are 15. 1040nr 2011 3%1 of cash wages. 1040nr 2011 Your employee's share is 7. 1040nr 2011 65%1. 1040nr 2011   (You can choose to pay it yourself and not withhold it. 1040nr 2011 ) Your share is 7. 1040nr 2011 65%. 1040nr 2011   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). 1040nr 2011 B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. 1040nr 2011 Pay federal unemployment tax. 1040nr 2011 The tax is 6% of cash wages. 1040nr 2011 Wages over $7,000 a year per employee are not taxed. 1040nr 2011 You also may owe state unemployment tax. 1040nr 2011   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. 1040nr 2011 1In addition to withholding Medicare tax at 1. 1040nr 2011 45%, you must withhold a 0. 1040nr 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040nr 2011 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. 1040nr 2011 Additional Medicare Tax is only imposed on the employee. 1040nr 2011 There is no employer share of Additional Medicare Tax. 1040nr 2011 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. 1040nr 2011 Note. 1040nr 2011 If neither A nor B above applies, you do not need to pay any federal employment taxes. 1040nr 2011 But you may still need to pay state employment taxes. 1040nr 2011 Table 2. 1040nr 2011 Household Employer's Checklist You may need to do the following things when you have a household employee. 1040nr 2011   When you hire a household employee: □ Find out if the person can legally work in the United States. 1040nr 2011  □ Find out if you need to pay state taxes. 1040nr 2011 When you pay your household employee: □ Withhold social security and Medicare taxes. 1040nr 2011  □ Withhold federal income tax. 1040nr 2011  □ Decide how you will make tax payments. 1040nr 2011  □ Keep records. 1040nr 2011 By February 2, 2015: □ Get an employer identification number (EIN). 1040nr 2011  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. 1040nr 2011 By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). 1040nr 2011 By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). 1040nr 2011  If you do not have to file a return, file Schedule H by itself. 1040nr 2011 Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. 1040nr 2011 The Medicare tax pays for hospital insurance. 1040nr 2011 Both you and your household employee may owe social security and Medicare taxes. 1040nr 2011 Your share is 7. 1040nr 2011 65% (6. 1040nr 2011 2% for social security tax and 1. 1040nr 2011 45% for Medicare tax) of the employee's social security and Medicare wages. 1040nr 2011 Your employee's share is also 7. 1040nr 2011 65% (6. 1040nr 2011 2% for social security tax and 1. 1040nr 2011 45% for Medicare tax). 1040nr 2011 In addition to withholding Medicare tax at 1. 1040nr 2011 45%, you must withhold a 0. 1040nr 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040nr 2011 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. 1040nr 2011 Additional Medicare Tax is only imposed on the employee. 1040nr 2011 There is no employer share of Additional Medicare Tax. 1040nr 2011 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. 1040nr 2011 For more information on Additional Medicare Tax, visit IRS. 1040nr 2011 gov and enter “Additional Medicare Tax” in the search box. 1040nr 2011 Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. 1040nr 2011 You are responsible for payment of your employee's share of the taxes as well as your own. 1040nr 2011 You can either withhold your employee's share from the employee's wages or pay it from your own funds. 1040nr 2011 If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. 1040nr 2011 Pay the taxes as discussed under How Do You Make Tax Payments, later. 1040nr 2011 Also, see What Forms Must You File, later. 1040nr 2011 Social security and Medicare wages. 1040nr 2011   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. 1040nr 2011   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. 1040nr 2011 However, any noncash wages you pay do not count as social security and Medicare wages. 1040nr 2011   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. 1040nr 2011 Cash wages. 1040nr 2011   Cash wages include wages you pay by check, money order, etc. 1040nr 2011 Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. 1040nr 2011 However, cash you give your employee in place of these items is included in cash wages. 1040nr 2011 State disability payments treated as wages. 1040nr 2011   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. 1040nr 2011 For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. 1040nr 2011 Wages not counted. 1040nr 2011   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. 1040nr 2011 Your spouse. 1040nr 2011 Your child who is under the age of 21. 1040nr 2011 Your parent. 1040nr 2011 Exception: Count these wages if both the following conditions apply. 1040nr 2011 Your parent cares for your child who is either of the following. 1040nr 2011 Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. 1040nr 2011 Your marital status is one of the following. 1040nr 2011 You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. 1040nr 2011 An employee who is under the age of 18 at any time during the year. 1040nr 2011 Exception: Count these wages if providing household services is the employee's principal occupation. 1040nr 2011 If the employee is a student, providing household services is not considered to be his or her principal occupation. 1040nr 2011 Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. 1040nr 2011 Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. 1040nr 2011 If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. 1040nr 2011 A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 1040nr 2011 If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. 1040nr 2011 If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. 1040nr 2011 See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. 1040nr 2011 Withholding the employee's share. 1040nr 2011   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. 1040nr 2011 However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. 1040nr 2011   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. 1040nr 2011 If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. 1040nr 2011   Withhold 7. 1040nr 2011 65% (6. 1040nr 2011 2% for social security tax and 1. 1040nr 2011 45% for Medicare tax) from each payment of social security and Medicare wages. 1040nr 2011 Generally, you can use Table 3 to figure the proper amount to withhold. 1040nr 2011 You will pay the amount withheld to the IRS with your share of the taxes. 1040nr 2011 Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. 1040nr 2011 Table 3. 1040nr 2011 Employee Social Security (6. 1040nr 2011 2%) and Medicare (1. 1040nr 2011 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. 1040nr 2011 ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. 1040nr 2011 For example, on a wage payment of $180, the employee social security tax is $11. 1040nr 2011 16 ($6. 1040nr 2011 20 tax on $100 plus $4. 1040nr 2011 96 on $80 wages). 1040nr 2011 The employee Medicare tax is $2. 1040nr 2011 61 ($1. 1040nr 2011 45 tax on $100 plus $1. 1040nr 2011 16 on $80 wages). 1040nr 2011 If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. 1040nr 2011 00 . 1040nr 2011 $ . 1040nr 2011 06 $ . 1040nr 2011 01 $ 51. 1040nr 2011 00 . 1040nr 2011 $ 3. 1040nr 2011 16 $ . 1040nr 2011 74 2. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 12 . 1040nr 2011 03 52. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 22 . 1040nr 2011 75 3. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 19 . 1040nr 2011 04 53. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 29 . 1040nr 2011 77 4. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 25 . 1040nr 2011 06 54. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 35 . 1040nr 2011 78 5. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 31 . 1040nr 2011 07 55. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 41 . 1040nr 2011 80 6. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 37 . 1040nr 2011 09 56. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 47 . 1040nr 2011 81 7. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 43 . 1040nr 2011 10 57. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 53 . 1040nr 2011 83 8. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 50 . 1040nr 2011 12 58. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 60 . 1040nr 2011 84 9. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 56 . 1040nr 2011 13 59. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 66 . 1040nr 2011 86 10. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 62 . 1040nr 2011 15 60. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 72 . 1040nr 2011 87 11. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 68 . 1040nr 2011 16 61. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 78 . 1040nr 2011 88 12. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 74 . 1040nr 2011 17 62. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 84 . 1040nr 2011 90 13. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 81 . 1040nr 2011 19 63. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 91 . 1040nr 2011 91 14. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 87 . 1040nr 2011 20 64. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 97 . 1040nr 2011 93 15. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 93 . 1040nr 2011 22 65. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 03 . 1040nr 2011 94 16. 1040nr 2011 00 . 1040nr 2011 . 1040nr 2011 99 . 1040nr 2011 23 66. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 09 . 1040nr 2011 96 17. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 05 . 1040nr 2011 25 67. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 15 . 1040nr 2011 97 18. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 12 . 1040nr 2011 26 68. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 22 . 1040nr 2011 99 19. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 18 . 1040nr 2011 28 69. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 28 1. 1040nr 2011 00 20. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 24 . 1040nr 2011 29 70. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 34 1. 1040nr 2011 02 21. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 30 . 1040nr 2011 30 71. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 40 1. 1040nr 2011 03 22. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 36 . 1040nr 2011 32 72. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 46 1. 1040nr 2011 04 23. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 43 . 1040nr 2011 33 73. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 53 1. 1040nr 2011 06 24. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 49 . 1040nr 2011 35 74. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 59 1. 1040nr 2011 07 25. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 55 . 1040nr 2011 36 75. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 65 1. 1040nr 2011 09 26. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 61 . 1040nr 2011 38 76. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 71 1. 1040nr 2011 10 27. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 67 . 1040nr 2011 39 77. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 77 1. 1040nr 2011 12 28. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 74 . 1040nr 2011 41 78. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 84 1. 1040nr 2011 13 29. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 80 . 1040nr 2011 42 79. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 90 1. 1040nr 2011 15 30. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 86 . 1040nr 2011 44 80. 1040nr 2011 00 . 1040nr 2011 4. 1040nr 2011 96 1. 1040nr 2011 16 31. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 92 . 1040nr 2011 45 81. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 02 1. 1040nr 2011 17 32. 1040nr 2011 00 . 1040nr 2011 1. 1040nr 2011 98 . 1040nr 2011 46 82. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 08 1. 1040nr 2011 19 33. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 05 . 1040nr 2011 48 83. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 15 1. 1040nr 2011 20 34. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 11 . 1040nr 2011 49 84. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 21 1. 1040nr 2011 22 35. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 17 . 1040nr 2011 51 85. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 27 1. 1040nr 2011 23 36. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 23 . 1040nr 2011 52 86. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 33 1. 1040nr 2011 25 37. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 29 . 1040nr 2011 54 87. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 39 1. 1040nr 2011 26 38. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 36 . 1040nr 2011 55 88. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 46 1. 1040nr 2011 28 39. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 42 . 1040nr 2011 57 89. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 52 1. 1040nr 2011 29 40. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 48 . 1040nr 2011 58 90. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 58 1. 1040nr 2011 31 41. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 54 . 1040nr 2011 59 91. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 64 1. 1040nr 2011 32 42. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 60 . 1040nr 2011 61 92. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 70 1. 1040nr 2011 33 43. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 67 . 1040nr 2011 62 93. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 77 1. 1040nr 2011 35 44. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 73 . 1040nr 2011 64 94. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 83 1. 1040nr 2011 36 45. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 79 . 1040nr 2011 65 95. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 89 1. 1040nr 2011 38 46. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 85 . 1040nr 2011 67 96. 1040nr 2011 00 . 1040nr 2011 5. 1040nr 2011 95 1. 1040nr 2011 39 47. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 91 . 1040nr 2011 68 97. 1040nr 2011 00 . 1040nr 2011 6. 1040nr 2011 01 1. 1040nr 2011 41 48. 1040nr 2011 00 . 1040nr 2011 2. 1040nr 2011 98 . 1040nr 2011 70 98. 1040nr 2011 00 . 1040nr 2011 6. 1040nr 2011 08 1. 1040nr 2011 42 49. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 04 . 1040nr 2011 71 99. 1040nr 2011 00 . 1040nr 2011 6. 1040nr 2011 14 1. 1040nr 2011 44 50. 1040nr 2011 00 . 1040nr 2011 3. 1040nr 2011 10 . 1040nr 2011 73 100. 1040nr 2011 00 . 1040nr 2011 6. 1040nr 2011 20 1. 1040nr 2011 45 1In addition to withholding Medicare tax at 1. 1040nr 2011 45%, you must withhold a 0. 1040nr 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040nr 2011 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. 1040nr 2011 Additional Medicare Tax is only imposed on the employee. 1040nr 2011 There is no employer share of Additional Medicare Tax. 1040nr 2011 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. 1040nr 2011   If you make an error by withholding too little, you should withhold additional taxes from a later payment. 1040nr 2011 If you withhold too much, you should repay the employee. 1040nr 2011    In addition to withholding Medicare tax at 1. 1040nr 2011 45%, you must withhold a 0. 1040nr 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040nr 2011 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. 1040nr 2011 Additional Medicare Tax is only imposed on the employee. 1040nr 2011 There is no employer share of Additional Medicare Tax. 1040nr 2011 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. 1040nr 2011 For more information on Additional Medicare Tax, visit IRS. 1040nr 2011 gov and enter “Additional Medicare Tax” in the search box. 1040nr 2011 Example. 1040nr 2011 On February 13, 2014, Mary Brown hired Jane R. 1040nr 2011 Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. 1040nr 2011 Jane worked for the remainder of the year (a total of 46 weeks). 1040nr 2011 Mary did not give Jane a Form W-4 to request federal or state tax withholding. 1040nr 2011 The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. 1040nr 2011 See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. 1040nr 2011 Total cash wages paid to Jane $2,300. 1040nr 2011 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. 1040nr 2011 60 ($2,300 x 6. 1040nr 2011 2% (. 1040nr 2011 062))         Medicare tax $33. 1040nr 2011 35       ($2,300 x 1. 1040nr 2011 45% (. 1040nr 2011 0145)) Mary's share of:     Social security tax $142. 1040nr 2011 60  ($2,300 x 6. 1040nr 2011 2% (. 1040nr 2011 062))           Medicare tax $33. 1040nr 2011 35  ($2,300 x 1. 1040nr 2011 45% (. 1040nr 2011 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. 1040nr 2011 00   Box 4: Social security tax withheld 142. 1040nr 2011 60   Box 6: Medicare tax withheld 33. 1040nr 2011 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). 1040nr 2011 Not withholding the employee's share. 1040nr 2011   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. 1040nr 2011 The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. 1040nr 2011 However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. 1040nr 2011 Example. 1040nr 2011 In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. 1040nr 2011 You expect to pay your employee $1,900 or more for the year. 1040nr 2011 You decide to pay your employee's share of social security and Medicare taxes from your own funds. 1040nr 2011 You pay your employee $100 every Friday without withholding any social security or Medicare taxes. 1040nr 2011 For social security and Medicare tax purposes, your employee's wages each payday are $100. 1040nr 2011 For each wage payment, you will pay $15. 1040nr 2011 30 when you pay the taxes. 1040nr 2011 This is $7. 1040nr 2011 65 ($6. 1040nr 2011 20 for social security tax + $1. 1040nr 2011 45 for Medicare tax) to cover your employee's share plus $7. 1040nr 2011 65 ($6. 1040nr 2011 20 for social security tax + $1. 1040nr 2011 45 for Medicare tax) for your share. 1040nr 2011 For income tax purposes, your employee's wages each payday are $107. 1040nr 2011 65 ($100 + the $7. 1040nr 2011 65 you will pay to cover your employee's share of social security and Medicare taxes). 1040nr 2011 Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. 1040nr 2011 Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. 1040nr 2011 Or, you may owe only the FUTA tax or only the state unemployment tax. 1040nr 2011 To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. 1040nr 2011 For a list of state unemployment tax agencies, visit the U. 1040nr 2011 S. 1040nr 2011 Department of Labor's website at www. 1040nr 2011 workforcesecurity. 1040nr 2011 doleta. 1040nr 2011 gov/unemploy/agencies. 1040nr 2011 asp. 1040nr 2011 You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 1040nr 2011 The FUTA tax is 6. 1040nr 2011 0% of your employee's FUTA wages. 1040nr 2011 However, you may be able to take a credit of up to 5. 1040nr 2011 4% against the FUTA tax, resulting in a net tax rate of 0. 1040nr 2011 6%. 1040nr 2011 Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. 1040nr 2011 The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. 1040nr 2011 (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. 1040nr 2011 ) Note. 1040nr 2011   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. 1040nr 2011 The term “legal holiday” means any legal holiday in the District of Columbia. 1040nr 2011 Pay the tax as discussed under How Do You Make Tax Payments, later. 1040nr 2011 Also, see What Forms Must You File, later. 1040nr 2011 Note. 1040nr 2011   The 5. 1040nr 2011 4% credit is reduced for wages paid in a credit reduction state. 1040nr 2011 See the Instructions for Schedule H (Form 1040). 1040nr 2011 Do not withhold the FUTA tax from your employee's wages. 1040nr 2011 You must pay it from your own funds. 1040nr 2011 FUTA wages. 1040nr 2011   Figure the FUTA tax on the FUTA wages you pay. 1040nr 2011 If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. 1040nr 2011 (A calendar quarter is January through March, April through June, July through September, or October through December. 1040nr 2011 ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. 1040nr 2011 For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. 1040nr 2011 Wages not counted. 1040nr 2011   Do not count wages you pay to any of the following individuals as FUTA wages. 1040nr 2011 Your spouse. 1040nr 2011 Your child who is under the age of 21. 1040nr 2011 Your parent. 1040nr 2011 Credit for 2013. 1040nr 2011   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. 1040nr 2011 Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. 1040nr 2011 Worksheet A. 1040nr 2011 Worksheet for Credit for Late Contributions 1. 1040nr 2011 Enter the amount from Schedule H, line 22   2. 1040nr 2011 Enter the amount from Schedule H, line 19   3. 1040nr 2011 Subtract line 2 from line 1. 1040nr 2011 If zero or less, enter -0-   4. 1040nr 2011 Enter total contributions paid to the state(s) after the Form 1040 due date   5. 1040nr 2011 Enter the smaller of line 3 or line 4   6. 1040nr 2011 Multiply line 5 by . 1040nr 2011 90 (90%)   7. 1040nr 2011 Add lines 2 and 6   8. 1040nr 2011 Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. 1040nr 2011 You should withhold federal income tax only if your household employee asks you to withhold it and you agree. 1040nr 2011 The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. 1040nr 2011 If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. 1040nr 2011 If you agree to withhold federal income tax, you are responsible for paying it to the IRS. 1040nr 2011 Pay the tax as discussed under How Do You Make Tax Payments, later. 1040nr 2011 Also, see What Forms Must You File, later. 1040nr 2011 Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. 1040nr 2011 Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. 1040nr 2011 Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. 1040nr 2011 Publication 15 (Circular E) contains detailed instructions. 1040nr 2011 Wages. 1040nr 2011   Figure federal income tax withholding on both cash and noncash wages you pay. 1040nr 2011 Measure wages you pay in any form other than cash by the fair market value of the noncash item. 1040nr 2011   Do not count as wages any of the following items. 1040nr 2011 Meals provided to your employee at your home for your convenience. 1040nr 2011 Lodging provided to your employee at your home for your convenience and as a condition of employment. 1040nr 2011 Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). 1040nr 2011 A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 1040nr 2011 See Publication 15-B for special requirements for this exclusion. 1040nr 2011 Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. 1040nr 2011   See Publication 15 (Circular E) for more information on cash and noncash wages. 1040nr 2011 Paying tax without withholding. 1040nr 2011   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. 1040nr 2011 It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. 1040nr 2011 What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. 1040nr 2011 This credit reduces their tax or allows them to receive a payment from the IRS. 1040nr 2011 You also may have to give your employee a notice about the EIC. 1040nr 2011 Notice about the EIC. 1040nr 2011   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. 1040nr 2011 If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. 1040nr 2011   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. 1040nr 2011 A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. 1040nr 2011 Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 1040nr 2011 Your own written statement with the same wording as in Notice 797. 1040nr 2011 If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. 1040nr 2011 If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. 1040nr 2011 If Form W-2 is not required, you must notify the employee by February 7, 2015. 1040nr 2011   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. 1040nr 2011 Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). 1040nr 2011 How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. 1040nr 2011 Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). 1040nr 2011 Add these household employment taxes to your income tax. 1040nr 2011 Pay the amount due by April 15, 2015. 1040nr 2011 For more information about using Schedule H, see Schedule H under What Forms Must You File, later. 1040nr 2011 You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. 1040nr 2011 You can pay the additional tax in any of the following ways. 1040nr 2011 Ask your employer to withhold more federal income tax from your wages in 2014. 1040nr 2011 Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. 1040nr 2011 Make estimated tax payments for 2014 to the IRS. 1040nr 2011 Increase your payments if you already make estimated tax payments. 1040nr 2011 You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. 1040nr 2011 (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. 1040nr 2011 ) However, you will not be subject to the penalty if both of the following situations apply to you. 1040nr 2011 You will not have federal income tax withheld from wages, pensions, or any other payments you receive. 1040nr 2011 Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. 1040nr 2011 Asking for more federal income tax withholding. 1040nr 2011   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. 1040nr 2011 Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. 1040nr 2011   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). 1040nr 2011 Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. 1040nr 2011   See Publication 505 to make sure you will have the right amount withheld. 1040nr 2011 It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. 1040nr 2011 Paying estimated tax. 1040nr 2011   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. 1040nr 2011 You can use its payment vouchers to make your payments by check or money order. 1040nr 2011 You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. 1040nr 2011 For details, see the form instructions and visit IRS. 1040nr 2011 gov. 1040nr 2011    You can pay all the employment taxes at once or you can pay them in installments. 1040nr 2011 If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. 1040nr 2011 Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. 1040nr 2011 Payment option for business employers. 1040nr 2011   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. 1040nr 2011 You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. 1040nr 2011 For information on depositing employment taxes, see Publication 15 (Circular E). 1040nr 2011   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040nr 2011 See Business employment tax returns, later. 1040nr 2011    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. 1040nr 2011 You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. 1040nr 2011 More information. 1040nr 2011   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. 1040nr 2011 What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. 1040nr 2011 Social security and Medicare wages. 1040nr 2011 FUTA wages. 1040nr 2011 Wages from which you withhold federal income tax. 1040nr 2011 For information on ordering employment tax forms, see How To Get Tax Help, later. 1040nr 2011 Employer identification number (EIN). 1040nr 2011   You must include your employer identification number (EIN) on the forms you file for your household employee. 1040nr 2011 An EIN is a nine-digit number issued by the IRS. 1040nr 2011 It is not the same as a social security number. 1040nr 2011    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. 1040nr 2011 If you already have an EIN, use that number. 1040nr 2011   If you do not have an EIN, you may apply for one online. 1040nr 2011 Go to IRS. 1040nr 2011 gov and click on the Apply for an EIN Online link under Tools. 1040nr 2011 You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 1040nr 2011 Form W-2. 1040nr 2011   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. 1040nr 2011 Social security and Medicare wages of $1,900 or more. 1040nr 2011 Wages from which you withhold federal income tax. 1040nr 2011 You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. 1040nr 2011 You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). 1040nr 2011 Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. 1040nr 2011 Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 1040nr 2011 socialsecurity. 1040nr 2011 gov/employer for guidelines on filing electronically. 1040nr 2011 Employee who leaves during the year. 1040nr 2011   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. 1040nr 2011 You do not need to wait until 2015. 1040nr 2011 If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. 1040nr 2011 Schedule H. 1040nr 2011   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. 1040nr 2011 Social security and Medicare wages of $1,900 or more. 1040nr 2011 FUTA wages. 1040nr 2011 Wages from which you withhold federal income tax. 1040nr 2011 File Schedule H with your 2014 federal income tax return by April 15, 2015. 1040nr 2011 If you get an extension to file your return, the extension also will apply to your Schedule H. 1040nr 2011 Filing options when no return is required. 1040nr 2011   If you are not required to file a 2014 tax return, you have the following two options. 1040nr 2011 You can file Schedule H by itself. 1040nr 2011 See the Schedule H instructions for details. 1040nr 2011 If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. 1040nr 2011 See Business employment tax returns, next. 1040nr 2011   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. 1040nr 2011 Business employment tax returns. 1040nr 2011   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. 1040nr 2011 (See Payment option for business employers, earlier. 1040nr 2011 ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. 1040nr 2011 Include the FUTA tax for the employee on your Form 940. 1040nr 2011   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. 1040nr 2011   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). 1040nr 2011 For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. 1040nr 2011 Both of these publications also provide information about filing Form 940. 1040nr 2011 What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. 1040nr 2011 You must also keep records to support the information you enter on the forms you file. 1040nr 2011 If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. 1040nr 2011 Wage and tax records. 1040nr 2011   On each payday, you should record the date and amounts of all the following items. 1040nr 2011 Your employee's cash and noncash wages. 1040nr 2011 Any employee social security tax you withhold or agree to pay for your employee. 1040nr 2011 Any employee Medicare tax you withhold or agree to pay for your employee. 1040nr 2011 Any federal income tax you withhold. 1040nr 2011 Any state employment taxes you withhold. 1040nr 2011 Employee's social security number. 1040nr 2011   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. 1040nr 2011 Social security and Medicare wages of $1,900 or more. 1040nr 2011 Wages from which you withhold federal income tax. 1040nr 2011 You must ask for your employee's social security number no later than the first day on which you pay the wages. 1040nr 2011 You may wish to ask for it when you hire your employee. 1040nr 2011 You should ask your employee to show you his or her social security card. 1040nr 2011 The employee may show the card if it is available. 1040nr 2011 You may, but are not required to, photocopy the card if the employee provides it. 1040nr 2011   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. 1040nr 2011 An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. 1040nr 2011    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. 1040nr 2011    You also can download Form SS-5 from the Social Security Administration website at  www. 1040nr 2011 socialsecurity. 1040nr 2011 gov/online/ss-5. 1040nr 2011 pdf. 1040nr 2011 How long to keep records. 1040nr 2011   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. 1040nr 2011 Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. 1040nr 2011 To qualify, you must pay these expenses so you can work or look for work. 1040nr 2011 If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. 1040nr 2011 For information about the credit, see Publication 503, Child and Dependent Care Expenses. 1040nr 2011 How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. 1040nr 2011 Schedule H attached to another form. 1040nr 2011    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. 1040nr 2011 S. 1040nr 2011 Individual Income Tax Return, and attach a corrected Schedule H. 1040nr 2011 If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. 1040nr 2011 If you discover an error on a Schedule H that you previously filed with Form 1041, U. 1040nr 2011 S. 1040nr 2011 Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. 1040nr 2011 You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 1040nr 2011 Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 1040nr 2011 In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. 1040nr 2011 Schedule H filed by itself. 1040nr 2011   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. 1040nr 2011 You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 1040nr 2011 Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 1040nr 2011 In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. 1040nr 2011 If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. 1040nr 2011 (See Overpayment of tax, later. 1040nr 2011 ) When to file. 1040nr 2011   File a corrected Schedule H when you discover an error on a previously filed Schedule H. 1040nr 2011 If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. 1040nr 2011 If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). 1040nr 2011 Underpayment of tax. 1040nr 2011   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. 1040nr 2011 Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. 1040nr 2011 However, underreported FUTA taxes will be subject to interest. 1040nr 2011 Overpayment of tax. 1040nr 2011    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. 1040nr 2011 However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. 1040nr 2011 Adjust the overpayment. 1040nr 2011   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. 1040nr 2011 If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). 1040nr 2011 If you adjust your return, you will not receive interest on your overpayment. 1040nr 2011 If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. 1040nr 2011 You may not adjust your return to correct overpayments of FUTA tax. 1040nr 2011 Claim for refund process. 1040nr 2011   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. 1040nr 2011 If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). 1040nr 2011 You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. 1040nr 2011 Required repayment or consent. 1040nr 2011   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. 1040nr 2011 You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. 1040nr 2011 You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. 1040nr 2011 Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. 1040nr 2011 Filing required Forms W-2 or Forms W-2c. 1040nr 2011   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. 1040nr 2011 Additional Medicare Tax. 1040nr 2011   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. 1040nr 2011 An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. 1040nr 2011 For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. 1040nr 2011   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. 1040nr 2011 Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. 1040nr 2011 Additional information. 1040nr 2011   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). 1040nr 2011 Also, visit IRS. 1040nr 2011 gov. 1040nr 2011 How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040nr 2011 Free help with your tax return. 1040nr 2011   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040nr 2011 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040nr 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040nr 2011 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040nr 2011 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040nr 2011 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040nr 2011 gov, download the IRS2Go app, or call 1-800-906-9887. 1040nr 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040nr 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040nr 2011 aarp. 1040nr 2011 org/money/taxaide or call 1-888-227-7669. 1040nr 2011 For more information on these programs, go to IRS. 1040nr 2011 gov and enter “VITA” in the search box. 1040nr 2011 Internet. 1040nr 2011    IRS. 1040nr 2011 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040nr 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. 1040nr 2011 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040nr 2011 Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040nr 2011 gov or download the IRS2Go app and select the Refund Status option. 1040nr 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040nr 2011 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040nr 2011 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040nr 2011 Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040nr 2011 No need to wait on the phone or stand in line. 1040nr 2011 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040nr 2011 When you reach the response screen, you can print the entire interview and the final response for your records. 1040nr 2011 New subject areas are added on a regular basis. 1040nr 2011  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040nr 2011 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040nr 2011 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040nr 2011 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040nr 2011 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040nr 2011 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040nr 2011 You can also ask the IRS to mail a return or an account transcript to you. 1040nr 2011 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040nr 2011 gov or by calling 1-800-908-9946. 1040nr 2011 Tax return and tax account transcripts are generally available for the current year and the past three years. 1040nr 2011 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040nr 2011 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040nr 2011 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040nr 2011 Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040nr 2011 gov and enter Where's My Amended Return? in the search box. 1040nr 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040nr 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. 1040nr 2011 Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040nr 2011 gov. 1040nr 2011 Select the Payment tab on the front page of IRS. 1040nr 2011 gov for more information. 1040nr 2011 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040nr 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040nr 2011 gov. 1040nr 2011 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040nr 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040nr 2011 gov. 1040nr 2011 Request an Electronic Filing PIN by going to IRS. 1040nr 2011 gov and entering Electronic Filing PIN in the search box. 1040nr 2011 Download forms, instructions and publications, including accessible versions for people with disabilities. 1040nr 2011 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040nr 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040nr 2011 An employee can answer questions about your tax account or help you set up a payment plan. 1040nr 2011 Before you visit, check the Office Locator on IRS. 1040nr 2011 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040nr 2011 If you have a special need, such as a disability, you can request an appointment. 1040nr 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040nr 2011 Apply for an Employer Identification Number (EIN). 1040nr 2011 Go to IRS. 1040nr 2011 gov and enter Apply for an EIN in the search box. 1040nr 2011 Read the Internal Revenue Code, regulations, or other official guidance. 1040nr 2011 Read Internal Revenue Bulletins. 1040nr 2011 Sign up to receive local and national tax news and more by email. 1040nr 2011 Just click on “subscriptions” above the search box on IRS. 1040nr 2011 gov and choose from a variety of options. 1040nr 2011 Phone. 1040nr 2011    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040nr 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. 1040nr 2011 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040nr 2011 gov, or download the IRS2Go app. 1040nr 2011 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040nr 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040nr 2011 Most VITA and TCE sites offer free electronic filing. 1040nr 2011 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040nr 2011 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040nr 2011 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040nr 2011 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040nr 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040nr 2011 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr 2011 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040nr 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040nr 2011 Note, the above information is for our automated hotline. 1040nr 2011 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040nr 2011 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040nr 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040nr 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. 1040nr 2011 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040nr 2011 You should receive your order within 10 business days. 1040nr 2011 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040nr 2011 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040nr 2011 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040nr 2011 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040nr 2011 These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040nr 2011 Walk-in. 1040nr 2011   You can find a selection of forms, publications and services — in-person. 1040nr 2011 Products. 1040nr 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040nr 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040nr 2011 Services. 1040nr 2011 You can walk in to your local TAC for face-to-face tax help. 1040nr 2011 An employee can answer questions about your tax account or help you set up a payment plan. 1040nr 2011 Before visiting, use the Office Locator tool on IRS. 1040nr 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040nr 2011 Mail. 1040nr 2011   You can send your order for forms, instructions, and publications to the address below. 1040nr 2011 You should receive a response within 10 business days after your request is received. 1040nr 2011 Internal Revenue Service 1201 N. 1040nr 2011 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040nr 2011 The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040nr 2011 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040nr 2011   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040nr 2011 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040nr 2011 You face (or your business is facing) an immediate threat of adverse action. 1040nr 2011 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040nr 2011   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040nr 2011 Here's why we can help: TAS is an independent organization within the IRS. 1040nr 2011 Our advocates know how to work with the IRS. 1040nr 2011 Our services are free and tailored to meet your needs. 1040nr 2011 We have offices in every state, the District of Columbia, and Puerto Rico. 1040nr 2011   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040nr 2011   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040nr 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040nr 2011 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1040nr 2011 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040nr 2011 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040nr 2011 Sample W-2 Form This image is too large to be displayed in the current screen. 1040nr 2011 Please click the link to view the image. 1040nr 2011 Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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Understanding Your CP211A Notice

We approved your Form 8868, Application for Extension of Time To File an Exempt Organization Return.


What you need to do

  • Keep this notice for your records.
  • File your required form by your new due date shown on the notice. We encourage you to use electronic filing – the fastest and easiest way to file.

You may want to

  • Visit www.irs.gov/Charities-&-Non-Profits to learn about approved e-File providers, what types of returns can be filed electronically, and whether you are required to file electronically.

Answers to Common Questions

Q. Where can I go for more information about tax-exempt organizations?

A. For more information on Employee Benefit Plans, see Tax Information for Charities & Other Non-Profits.

Q. Can I get help over the phone?

A. If you have questions and/or need help, you can call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.


Tips for next year

Be sure to mail your Form 8868 on or before the due date of your return.

Page Last Reviewed or Updated: 24-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040nr 2011

1040nr 2011 5. 1040nr 2011   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. 1040nr 2011 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040nr 2011 Free help with your tax return. 1040nr 2011    Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040nr 2011 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040nr 2011 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040nr 2011 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040nr 2011 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040nr 2011 To find the nearest VITA or TCE site, visit IRS. 1040nr 2011 gov or call 1-800-906-9887. 1040nr 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040nr 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040nr 2011 aarp. 1040nr 2011 org/money/taxaide or call 1-888-227-7669. 1040nr 2011   For more information on these programs, go to IRS. 1040nr 2011 gov and enter “VITA” in the search box. 1040nr 2011 Internet. 1040nr 2011 IRS. 1040nr 2011 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040nr 2011 Apply for an Employer Identification Number (EIN). 1040nr 2011 Go to IRS. 1040nr 2011 gov and enter Apply for an EIN in the search box. 1040nr 2011 Request an Electronic Filing PIN by going to IRS. 1040nr 2011 gov and entering Electronic Filing PIN in the search box. 1040nr 2011 Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040nr 2011 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr 2011 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040nr 2011 Check the status of your amended return. 1040nr 2011 Go to IRS. 1040nr 2011 gov and enter Where's My Amended Return in the search box. 1040nr 2011 Download forms, instructions, and publications, including some accessible versions. 1040nr 2011 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040nr 2011 gov or IRS2Go. 1040nr 2011 Tax return and tax account transcripts are generally available for the current year and past three years. 1040nr 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040nr 2011 gov. 1040nr 2011 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040nr 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040nr 2011 gov. 1040nr 2011 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040nr 2011 gov or IRS2Go. 1040nr 2011 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040nr 2011 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040nr 2011 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040nr 2011 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040nr 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040nr 2011 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040nr 2011 gov. 1040nr 2011 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040nr 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040nr 2011 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040nr 2011 AARP offers the Tax-Aide counseling program as part of the TCE program. 1040nr 2011 Visit AARP's website to find the nearest Tax-Aide location. 1040nr 2011 Research your tax questions. 1040nr 2011 Search publications and instructions by topic or keyword. 1040nr 2011 Read the Internal Revenue Code, regulations, or other official guidance. 1040nr 2011 Read Internal Revenue Bulletins. 1040nr 2011 Sign up to receive local and national tax news by email. 1040nr 2011 Phone. 1040nr 2011 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040nr 2011 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040nr 2011 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040nr 2011 Call to locate the nearest volunteer help site, 1-800-906-9887. 1040nr 2011 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040nr 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040nr 2011 Most VITA and TCE sites offer free electronic filing. 1040nr 2011 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040nr 2011 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040nr 2011 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040nr 2011 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040nr 2011 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040nr 2011 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040nr 2011 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr 2011 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040nr 2011 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040nr 2011 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040nr 2011 You should receive your order within 10 business days. 1040nr 2011 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040nr 2011 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040nr 2011 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040nr 2011 Call to ask tax questions, 1-800-829-1040. 1040nr 2011 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040nr 2011 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040nr 2011 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040nr 2011 gsa. 1040nr 2011 gov/fedrelay. 1040nr 2011 Walk-in. 1040nr 2011 You can find a selection of forms, publications and services — in-person, face-to-face. 1040nr 2011 Products. 1040nr 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040nr 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040nr 2011 Services. 1040nr 2011 You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040nr 2011 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040nr 2011 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040nr 2011 No appointment is necessary—just walk in. 1040nr 2011 Before visiting, check www. 1040nr 2011 irs. 1040nr 2011 gov/localcontacts for hours of operation and services provided. 1040nr 2011 Mail. 1040nr 2011 You can send your order for forms, instructions, and publications to the address below. 1040nr 2011 You should receive a response within 10 business days after your request is received. 1040nr 2011  Internal Revenue Service 1201 N. 1040nr 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040nr 2011    The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040nr 2011 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040nr 2011 What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. 1040nr 2011 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040nr 2011 You face (or your business is facing) an immediate threat of adverse action. 1040nr 2011 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040nr 2011   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040nr 2011 Here's why we can help: TAS is an independent organization within the IRS. 1040nr 2011 Our advocates know how to work with the IRS. 1040nr 2011 Our services are free and tailored to meet your needs. 1040nr 2011 We have offices in every state, the District of Columbia, and Puerto Rico. 1040nr 2011 How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040nr 2011 irs. 1040nr 2011 gov/advocate, or call us toll-free at 1-877-777-4778. 1040nr 2011 How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040nr 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040nr 2011 irs. 1040nr 2011 gov/sams. 1040nr 2011 Low Income Taxpayer Clinics. 1040nr 2011    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040nr 2011 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040nr 2011 Visit www. 1040nr 2011 TaxpayerAdvocate. 1040nr 2011 irs. 1040nr 2011 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040nr 2011 Prev  Up  Next   Home   More Online Publications