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1040nr free software Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. 1040nr free software irs. 1040nr free software gov/pub51. 1040nr free software What's New Social security and Medicare tax for 2014. 1040nr free software  The social security tax rate is 6. 1040nr free software 2% each for the employee and employer, unchanged from 2013. 1040nr free software The social security wage base limit is $117,000. 1040nr free software The Medicare tax rate is 1. 1040nr free software 45% each for the employee and employer, unchanged from 2013. 1040nr free software There is no wage base limit for Medicare tax. 1040nr free software Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 1040nr free software Withholding allowance. 1040nr free software  The 2014 amount for one withholding allowance on an annual basis is $3,950. 1040nr free software Change of responsible party. 1040nr free software  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 1040nr free software Form 8822-B must be filed within 60 days of the change. 1040nr free software If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 1040nr free software For a definition of "responsible party", see the Form 8822-B instructions. 1040nr free software Same-sex marriage. 1040nr free software  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040nr free software For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040nr free software R. 1040nr free software B. 1040nr free software 201, available at www. 1040nr free software irs. 1040nr free software gov/irb/2013-38_IRB/ar07. 1040nr free software html. 1040nr free software Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 1040nr free software Notice 2013-61, 2013-44 I. 1040nr free software R. 1040nr free software B. 1040nr free software 432, is available at www. 1040nr free software irs. 1040nr free software gov/irb/2013-44_IRB/ar10. 1040nr free software html. 1040nr free software Reminders Additional Medicare Tax withholding. 1040nr free software  In addition to withholding Medicare tax at 1. 1040nr free software 45%, you must withhold a 0. 1040nr free software 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040nr free software 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 free software Additional Medicare Tax is only imposed on the employee. 1040nr free software There is no employer share of Additional Medicare Tax. 1040nr free software 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 free software For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 1040nr free software For more information on Additional Medicare Tax, visit IRS. 1040nr free software gov and enter “Additional Medicare Tax” in the search box. 1040nr free software Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 1040nr free software  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 1040nr free software Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 1040nr free software For more information, visit IRS. 1040nr free software gov and enter “work opportunity tax credit” in the search box. 1040nr free software Outsourcing payroll duties. 1040nr free software  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 1040nr free software The employer remains responsible if the third party fails to perform any required action. 1040nr free software If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 1040nr free software gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 1040nr free software COBRA premium assistance credit. 1040nr free software  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. 1040nr free software For more information, see COBRA premium assistance credit under Introduction. 1040nr free software Compensation paid to H-2A foreign agricultural workers. 1040nr free software  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. 1040nr free software Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 1040nr free software On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. 1040nr free software An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 1040nr free software In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. 1040nr free software Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 1040nr free software These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 1040nr free software For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. 1040nr free software Additional employment tax information. 1040nr free software  Visit the IRS website at www. 1040nr free software irs. 1040nr free software gov/businesses and click on Employment Taxes under Businesses Topics. 1040nr free software For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 1040nr free software m. 1040nr free software –7:00 p. 1040nr free software m. 1040nr free software local time (Alaska and Hawaii follow Pacific time). 1040nr free software Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. 1040nr free software Disregarded entities and qualified subchapter S subsidiaries (QSubs). 1040nr free software  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 1040nr free software Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 1040nr free software See Regulations sections 1. 1040nr free software 1361-4(a)(7) and 301. 1040nr free software 7701-2(c)(2)(iv). 1040nr free software Differential wage payments. 1040nr free software  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. 1040nr free software For more information, see Publication 15 (Circular E). 1040nr free software Federal tax deposits must be made by electronic funds transfer. 1040nr free software  You must use electronic funds transfer to make all federal tax deposits. 1040nr free software Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040nr free software 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. 1040nr free software Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040nr free software EFTPS is a free service provided by the Department of Treasury. 1040nr free software Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040nr free software For more information on making federal tax deposits, see How To Deposit in section 7. 1040nr free software To get more information about EFTPS or to enroll in EFTPS, visit www. 1040nr free software eftps. 1040nr free software gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040nr free software Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040nr free software Electronic filing and payment. 1040nr free software  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. 1040nr free software Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. 1040nr free software Spend less time and worry on taxes and more time running your business. 1040nr free software Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 1040nr free software For e-file, visit the IRS website at www. 1040nr free software irs. 1040nr free software gov/efile for additional information. 1040nr free software For EFTPS, visit www. 1040nr free software eftps. 1040nr free software gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. 1040nr free software For electronic filing of Form W-2, visit www. 1040nr free software socialsecurity. 1040nr free software gov/employer. 1040nr free software If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 1040nr free software If a valid EIN is not provided, the return or payment will not be processed. 1040nr free software This may result in penalties and delays in processing your return or payment. 1040nr free software Electronic funds withdrawal (EFW). 1040nr free software  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. 1040nr free software However, do not use EFW to make federal tax deposits. 1040nr free software For more information on paying your taxes using EFW, visit the IRS website at www. 1040nr free software irs. 1040nr free software gov/e-pay. 1040nr free software A fee may be charged to file electronically. 1040nr free software Credit or debit card payments. 1040nr free software   Employers can pay the balance due shown on Form 943 by credit or debit card. 1040nr free software Do not use a credit or debit card to make federal tax deposits. 1040nr free software For more information on paying your taxes with a credit or debit card, visit the IRS website at www. 1040nr free software irs. 1040nr free software gov/e-pay. 1040nr free software When you hire a new employee. 1040nr free software  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. 1040nr free software Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. 1040nr free software If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. 1040nr free software If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. 1040nr free software See section 1 for more information. 1040nr free software Eligibility for employment. 1040nr free software  You must verify that each new employee is legally eligible to work in the United States. 1040nr free software This includes completing the U. 1040nr free software S. 1040nr free software Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040nr free software You can get the form from USCIS offices or by calling 1-800-870-3676. 1040nr free software Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 1040nr free software uscis. 1040nr free software gov for more information. 1040nr free software New hire reporting. 1040nr free software   You are required to report any new employee to a designated state new-hire registry. 1040nr free software A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. 1040nr free software Many states accept a copy of Form W-4 with employer information added. 1040nr free software Visit the Office of Child Support Enforcement's website at www. 1040nr free software acf. 1040nr free software hhs. 1040nr free software gov/programs/cse/newhire for more information. 1040nr free software Dishonored payments. 1040nr free software  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 1040nr free software The penalty is $25 or 2% of the payment, whichever is more. 1040nr free software However, the penalty on dishonored payments of $24. 1040nr free software 99 or less is an amount equal to the payment. 1040nr free software For example, a dishonored payment of $18 is charged a penalty of $18. 1040nr free software Forms in Spanish. 1040nr free software  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. 1040nr free software For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 1040nr free software For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. 1040nr free software References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). 1040nr free software Information returns. 1040nr free software  You may be required to file information returns to report certain types of payments made during the year. 1040nr free software For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. 1040nr free software For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). 1040nr free software Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. 1040nr free software See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. 1040nr free software If you file 250 or more Forms W-2, you must file them electronically. 1040nr free software SSA will not accept Forms W-2 and W-3 filed on any magnetic media. 1040nr free software Information reporting customer service site. 1040nr free software  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. 1040nr free software If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). 1040nr free software The call site can also be reached by email at mccirp@irs. 1040nr free software gov. 1040nr free software Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 1040nr free software Web-based application for an employer identification number (EIN). 1040nr free software  You can apply for an employer identification number (EIN) online by visiting IRS. 1040nr free software gov and clicking on the Apply for an EIN Online link under Tools. 1040nr free software When a crew leader furnishes workers to you. 1040nr free software  Record the crew leader's name, address, and EIN. 1040nr free software See sections 2 and 10. 1040nr free software Change of address. 1040nr free software  Use Form 8822-B to notify the IRS of an address change. 1040nr free software Do not mail form 8822-B with your employment tax return. 1040nr free software Ordering forms and publications. 1040nr free software  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. 1040nr free software irs. 1040nr free software gov/businesses. 1040nr free software Click on the Online Ordering for Information Returns and Employer Returns. 1040nr free software You can also visit www. 1040nr free software irs. 1040nr free software gov/formspubs to download other forms and publications. 1040nr free software Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. 1040nr free software Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. 1040nr free software socialsecurity. 1040nr free software gov/employer, to register for Business Services Online. 1040nr free software You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. 1040nr free software Form W-3 will be created for you based on your Forms W-2. 1040nr free software Tax Questions. 1040nr free software   If you have a tax question, check the information available on IRS. 1040nr free software gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 1040nr free software m. 1040nr free software –7:00 p. 1040nr free software m. 1040nr free software local time (Alaska and Hawaii follow Pacific time). 1040nr free software We cannot answer tax questions sent to the address provided later for comments and suggestions. 1040nr free software Recordkeeping. 1040nr free software  Keep all records of employment taxes for at least 4 years. 1040nr free software These should be available for IRS review. 1040nr free software Your records should include the following information. 1040nr free software Your employer identification number (EIN). 1040nr free software Amounts and dates of all wage, annuity, and pension payments. 1040nr free software Names, addresses, social security numbers, and occupations of employees and recipients. 1040nr free software Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 1040nr free software Dates of employment for each employee. 1040nr free software Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. 1040nr free software Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). 1040nr free software Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 1040nr free software Copies of returns filed and confirmation numbers. 1040nr free software Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 1040nr free software If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. 1040nr free software If the crew leader has no permanent mailing address, record his or her present address. 1040nr free software Private delivery services. 1040nr free software  You can use certain private delivery services designated by the IRS to send tax returns and payments. 1040nr free software The list includes only the following. 1040nr free software DHL Express (DHL): DHL Same Day Service. 1040nr free software Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040nr free software United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040nr free software M. 1040nr free software , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040nr free software For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040nr free software gov and enter "private delivery service" in the search box. 1040nr free software Your private delivery service can tell you how to get written proof of the mailing date. 1040nr free software Private delivery services cannot deliver items to P. 1040nr free software O. 1040nr free software boxes. 1040nr free software You must use the U. 1040nr free software S. 1040nr free software Postal Service to mail any item to an IRS P. 1040nr free software O. 1040nr free software box address. 1040nr free software Photographs of missing children. 1040nr free software  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040nr free software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040nr free software You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040nr free software Calendar The following are important dates and responsibilities. 1040nr free software See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. 1040nr free software Also see Publication 509, Tax Calendars. 1040nr free software   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 1040nr free software A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 1040nr free software However, a statewide legal holiday does not delay the due date of federal tax deposits. 1040nr free software See Deposits on Business Days Only in section 7. 1040nr free software For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 1040nr free software S. 1040nr free software Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 1040nr free software See Private delivery services under Reminders. 1040nr free software By January 31 . 1040nr free software   File Form 943. 1040nr free software See section 8 for more information on Form 943. 1040nr free software If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 1040nr free software Furnish each employee with a completed Form W-2. 1040nr free software Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 1040nr free software File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040nr free software See section 10 for more information on FUTA. 1040nr free software If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. 1040nr free software File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. 1040nr free software If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. 1040nr free software By February 15. 1040nr free software  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. 1040nr free software On February 16. 1040nr free software  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 1040nr free software Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. 1040nr free software If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 1040nr free software See section 5 for more information. 1040nr free software If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 1040nr free software By February 28. 1040nr free software   File paper Forms 1099 and 1096. 1040nr free software File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 1040nr free software S. 1040nr free software Information Returns, with the IRS. 1040nr free software For electronically filed returns, see By March 31 below. 1040nr free software File paper Forms W-2 and W-3. 1040nr free software File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. 1040nr free software For electronically filed returns, see By March 31 next. 1040nr free software By March 31. 1040nr free software   File electronic Forms W-2 and 1099. 1040nr free software File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 1040nr free software For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. 1040nr free software socialsecurity. 1040nr free software gov/employer. 1040nr free software For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. 1040nr free software By April 30, July 31, October 31, and January 31. 1040nr free software   Deposit FUTA taxes. 1040nr free software Deposit FUTA tax if the undeposited amount is over $500. 1040nr free software Before December 1. 1040nr free software  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. 1040nr free software Introduction This publication is for employers of agricultural workers (farmworkers). 1040nr free software It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). 1040nr free software Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. 1040nr free software If you have nonfarm employees, see Publication 15 (Circular E). 1040nr free software If you have employees in the U. 1040nr free software S. 1040nr free software Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). 1040nr free software Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. 1040nr free software Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. 1040nr free software Comments and suggestions. 1040nr free software   We welcome your comments about this publication and your suggestions for future editions. 1040nr free software   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. 1040nr free software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040nr free software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr free software   You can also send us comments from www. 1040nr free software irs. 1040nr free software gov/formspubs. 1040nr free software Click on More Information and then click on Comment on Tax Forms and Publications. 1040nr free software   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 1040nr free software COBRA premium assistance credit. 1040nr free software   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. 1040nr free software COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. 1040nr free software Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 1040nr free software Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 1040nr free software Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 1040nr free software For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 1040nr free software   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. 1040nr free software For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. 1040nr free software   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. 1040nr free software The assistance for the coverage can last up to 15 months. 1040nr free software   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. 1040nr free software For more information, see Notice 2009-27, 2009-16 I. 1040nr free software R. 1040nr free software B. 1040nr free software 838, available at www. 1040nr free software irs. 1040nr free software gov/irb/2009-16_irb/ar09. 1040nr free software html. 1040nr free software   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. 1040nr free software   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. 1040nr free software The reimbursement is made through a credit against the employer's employment tax liabilities. 1040nr free software For information on how to claim the credit, see the Instructions for Form 943. 1040nr free software The credit is treated as a deposit made on the first day of the return period. 1040nr free software In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 1040nr free software In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. 1040nr free software   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 1040nr free software Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. 1040nr free software In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. 1040nr free software In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 1040nr free software Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. 1040nr free software Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 1040nr free software A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. 1040nr free software   For more information, visit IRS. 1040nr free software gov and enter “COBRA” in the search box. 1040nr free software Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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1040nr free software 4. 1040nr free software   Limit on Elective Deferrals Table of Contents Excess elective deferrals. 1040nr free software General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. 1040nr free software This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. 1040nr free software A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. 1040nr free software You can enter into more than one salary reduction agreement during a year. 1040nr free software More than one 403(b) account. 1040nr free software If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. 1040nr free software 403(b) plan and another retirement plan. 1040nr free software If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. 1040nr free software The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. 1040nr free software Roth contribution program. 1040nr free software   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. 1040nr free software Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. 1040nr free software   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. 1040nr free software For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. 1040nr free software Excess elective deferrals. 1040nr free software   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. 1040nr free software General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. 1040nr free software This limit applies without regard to community property laws. 1040nr free software 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. 1040nr free software If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. 1040nr free software To determine whether you have 15 years of service with your employer, see Years of Service , next. 1040nr free software Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. 1040nr free software How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. 1040nr free software You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. 1040nr free software If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. 1040nr free software Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. 1040nr free software Figuring Your Years of Service Take the following rules into account when figuring your years of service. 1040nr free software Status of employer. 1040nr free software   Your years of service include only periods during which your employer was a qualified employer. 1040nr free software Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. 1040nr free software Service with one employer. 1040nr free software   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. 1040nr free software Church employee. 1040nr free software   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. 1040nr free software For more information about church employees, see chapter 5. 1040nr free software Self-employed ministers. 1040nr free software   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. 1040nr free software Total years of service. 1040nr free software   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. 1040nr free software Example. 1040nr free software The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 1040nr free software Marsha began working with ABC schools in September 2009. 1040nr free software She has always worked full-time for each annual work period. 1040nr free software At the end of 2013, Marsha had 4. 1040nr free software 5 years of service with ABC Public Schools, as shown in Table 4-1. 1040nr free software Table 4-1. 1040nr free software Marsha's Years of Service Note. 1040nr free software This table shows how Marsha figures her years of service, as explained in the previous example. 1040nr free software Year Period Worked Portion of Work Period Years of Service 2009 Sept. 1040nr free software –Dec. 1040nr free software . 1040nr free software 5 year . 1040nr free software 5 year 2010 Feb. 1040nr free software –May . 1040nr free software 5 year 1 year Sept. 1040nr free software –Dec. 1040nr free software . 1040nr free software 5 year 2011 Feb. 1040nr free software –May . 1040nr free software 5 year 1 year Sept. 1040nr free software –Dec. 1040nr free software . 1040nr free software 5 year 2012 Feb. 1040nr free software –May . 1040nr free software 5 year 1 year Sept. 1040nr free software –Dec. 1040nr free software . 1040nr free software 5 year 2013 Feb. 1040nr free software –May . 1040nr free software 5 year 1 year Sept. 1040nr free software –Dec. 1040nr free software . 1040nr free software 5 year Total years of service 4. 1040nr free software 5 years Full-time or part-time. 1040nr free software   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. 1040nr free software When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. 1040nr free software Employer's annual work period. 1040nr free software   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. 1040nr free software Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. 1040nr free software Note. 1040nr free software You cannot accumulate more than 1 year of service in a 12-month period. 1040nr free software Example. 1040nr free software All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. 1040nr free software Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 1040nr free software Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. 1040nr free software Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. 1040nr free software In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. 1040nr free software How to compare. 1040nr free software   You can use any method that reasonably and accurately reflects the amount of work required. 1040nr free software For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. 1040nr free software   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. 1040nr free software Example. 1040nr free software An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. 1040nr free software   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. 1040nr free software Full year of service. 1040nr free software   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. 1040nr free software Example. 1040nr free software If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. 1040nr free software Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. 1040nr free software Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. 1040nr free software Full-time for part of the year. 1040nr free software   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 1040nr free software The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 1040nr free software Example. 1040nr free software Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). 1040nr free software The annual work period for the college is 8 months (February through May and July through October). 1040nr free software Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. 1040nr free software Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. 1040nr free software   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. 1040nr free software The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 1040nr free software Example. 1040nr free software Vance teaches one course at a local medical school. 1040nr free software He teaches 3 hours per week for two semesters. 1040nr free software Other faculty members at the same school teach 9 hours per week for two semesters. 1040nr free software The annual work period of the medical school is two semesters. 1040nr free software An instructor teaching 9 hours a week for two semesters is considered a full-time employee. 1040nr free software Given these facts, Vance has worked part-time for a full annual work period. 1040nr free software Vance has completed 1/3 of a year of service, figured as shown below. 1040nr free software Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. 1040nr free software   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. 1040nr free software   Figure the first fraction as though you had worked full-time for part of the annual work period. 1040nr free software The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 1040nr free software The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 1040nr free software   Figure the second fraction as though you had worked part-time for the entire annual work period. 1040nr free software The fraction is as follows: The numerator (top number) is the number of hours or days you worked. 1040nr free software The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 1040nr free software   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. 1040nr free software Example. 1040nr free software Maria, an attorney, teaches a course for one semester at a law school. 1040nr free software She teaches 3 hours per week. 1040nr free software The annual work period for teachers at the school is two semesters. 1040nr free software All full-time instructors at the school are required to teach 12 hours per week. 1040nr free software Based on these facts, Maria is employed part-time for part of the annual work period. 1040nr free software Her year of service for this year is determined by multiplying two fractions. 1040nr free software Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. 1040nr free software Example Floyd has figured his limit on annual additions. 1040nr free software The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. 1040nr free software Figuring Floyd's limit on elective deferrals. 1040nr free software   Floyd has been employed with his current employer for less than 15 years. 1040nr free software He is not eligible for the special 15-year increase. 1040nr free software Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. 1040nr free software Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. 1040nr free software Additionally, Floyd's employer does not offer a Roth contribution program. 1040nr free software Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. 1040nr free software Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. 1040nr free software Table 4-2. 1040nr free software Worksheet 1. 1040nr free software Maximum Amount Contributable (MAC) Note. 1040nr free software Use this worksheet to figure your MAC. 1040nr free software Part I. 1040nr free software Limit on Annual Additions     1. 1040nr free software Enter your includible compensation for your most recent year of service 1. 1040nr free software $70,475 2. 1040nr free software Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. 1040nr free software 52,000 3. 1040nr free software Enter the lesser of line 1 or line 2. 1040nr free software This is your limit on annual additions 3. 1040nr free software 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. 1040nr free software     Part II. 1040nr free software Limit on Elective Deferrals     4. 1040nr free software Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. 1040nr free software 17,500   Note. 1040nr free software If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. 1040nr free software If not, enter zero (-0-) on line 16 and go to line 17. 1040nr free software     5. 1040nr free software Amount per year of service 5. 1040nr free software 5,000 6. 1040nr free software Enter your years of service 6. 1040nr free software   7. 1040nr free software Multiply line 5 by line 6 7. 1040nr free software   8. 1040nr free software Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. 1040nr free software   9. 1040nr free software Subtract line 8 from line 7. 1040nr free software If zero or less, enter zero (-0-) 9. 1040nr free software   10. 1040nr free software Maximum increase in limit for long service 10. 1040nr free software 15,000 11. 1040nr free software Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. 1040nr free software   12. 1040nr free software Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. 1040nr free software   13. 1040nr free software Add lines 11 and 12 13. 1040nr free software   14. 1040nr free software Subtract line 13 from line 10 14. 1040nr free software   15. 1040nr free software Maximum additional contributions 15. 1040nr free software 3,000 16. 1040nr free software Enter the least of lines 9, 14, or 15. 1040nr free software This is your increase in the limit for long service 16. 1040nr free software -0- 17. 1040nr free software Add lines 4 and 16. 1040nr free software This is your limit on elective deferrals 17. 1040nr free software 17,500   Part III. 1040nr free software Maximum Amount Contributable     18. 1040nr free software If you had only nonelective contributions, enter the amount from line 3. 1040nr free software This is your MAC. 1040nr free software    If you had only elective deferrals, enter the lesser of lines 3 or 17. 1040nr free software This is your MAC. 1040nr free software    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. 1040nr free software This is your MAC. 1040nr free software (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. 1040nr free software ) 18. 1040nr free software $17,500 Prev  Up  Next   Home   More Online Publications