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2009 Amended Tax Return

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2009 Amended Tax Return

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The 2009 Amended Tax Return

2009 amended tax return Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. 2009 amended tax return irs. 2009 amended tax return gov/pub80. 2009 amended tax return What's New Social security and Medicare tax for 2014. 2009 amended tax return  The social security tax rate is 6. 2009 amended tax return 2% each for the employee and employer, unchanged from 2013. 2009 amended tax return The social security wage base limit is $117,000. 2009 amended tax return The Medicare tax rate is 1. 2009 amended tax return 45% each for the employee and employer, unchanged from 2013. 2009 amended tax return There is no wage base limit for Medicare tax. 2009 amended tax return 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. 2009 amended tax return Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 2009 amended tax return Change of responsible party. 2009 amended tax return . 2009 amended tax return  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. 2009 amended tax return Form 8822-B must be filed within 60 days of the change. 2009 amended tax return 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. 2009 amended tax return For a definition of “responsible party”, see the Form 8822-B instructions. 2009 amended tax return Same-sex marriage. 2009 amended tax return  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. 2009 amended tax return For more information, see Revenue Ruling 2013-17, 2013-38 I. 2009 amended tax return R. 2009 amended tax return B. 2009 amended tax return 201, available at www. 2009 amended tax return irs. 2009 amended tax return gov/irb/2013-38_IRB/ar07. 2009 amended tax return html. 2009 amended tax return 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. 2009 amended tax return Notice 2013-61, 2013-44 I. 2009 amended tax return R. 2009 amended tax return B. 2009 amended tax return 432, is available at www. 2009 amended tax return irs. 2009 amended tax return gov/irb/2013-44_IRB/ar10. 2009 amended tax return html. 2009 amended tax return Reminders Additional Medicare Tax withholding. 2009 amended tax return  In addition to withholding Medicare tax at 1. 2009 amended tax return 45%, you must withhold a 0. 2009 amended tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2009 amended tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2009 amended tax return Additional Medicare Tax is only imposed on the employee. 2009 amended tax return There is no employer share of Additional Medicare Tax. 2009 amended tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2009 amended tax return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. 2009 amended tax return For more information on Additional Medicare Tax, visit IRS. 2009 amended tax return gov and enter “Additional Medicare Tax” in the search box. 2009 amended tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2009 amended tax return  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. 2009 amended tax return 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. 2009 amended tax return For more information, visit IRS. 2009 amended tax return gov and enter “work opportunity tax credit” in the search box. 2009 amended tax return Outsourcing payroll duties. 2009 amended tax return  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. 2009 amended tax return The employer remains responsible if the third party fails to perform any required action. 2009 amended tax return 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. 2009 amended tax return gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2009 amended tax return Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). 2009 amended tax return  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). 2009 amended tax return For more information, see Announcement 2012-43, 2012-51 I. 2009 amended tax return R. 2009 amended tax return B. 2009 amended tax return 723, available at www. 2009 amended tax return irs. 2009 amended tax return gov/irb/2012-51_IRB/ar15. 2009 amended tax return html. 2009 amended tax return CNMI government employees now subject to social security and Medicare taxes. 2009 amended tax return  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. 2009 amended tax return COBRA premium assistance credit. 2009 amended tax return  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. 2009 amended tax return See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. 2009 amended tax return You can get Publication 15 (Circular E) at IRS. 2009 amended tax return gov. 2009 amended tax return You must receive written notice from the IRS to file Form 944. 2009 amended tax return  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. 2009 amended tax return You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. 2009 amended tax return For more information on requesting to file Form 944 visit IRS. 2009 amended tax return gov and enter “file employment taxes annually” in the search box. 2009 amended tax return Federal employers in the CNMI. 2009 amended tax return  The U. 2009 amended tax return S. 2009 amended tax return Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. 2009 amended tax return Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. 2009 amended tax return Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. 2009 amended tax return For questions, contact the CNMI Division of Revenue and Taxation. 2009 amended tax return Change of address. 2009 amended tax return  Use Form 8822-B to notify the IRS of an address change. 2009 amended tax return Do not mail Form 8822-B with your employment tax return. 2009 amended tax return Federal tax deposits must be made by electronic funds transfer. 2009 amended tax return  You must use electronic funds transfer to make all federal tax deposits. 2009 amended tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2009 amended tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2009 amended tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2009 amended tax return EFTPS is a free service provided by the Department of Treasury. 2009 amended tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2009 amended tax return For more information on making federal tax deposits, see How To Deposit in section 8. 2009 amended tax return For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. 2009 amended tax return eftps. 2009 amended tax return gov or call 1-800-555-4477 (U. 2009 amended tax return S. 2009 amended tax return Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). 2009 amended tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2009 amended tax return Electronic filing and payment. 2009 amended tax return  Using electronic options can make filing a return and paying your federal tax easier. 2009 amended tax return Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. 2009 amended tax return You can use IRS e-file to file certain returns. 2009 amended tax return If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. 2009 amended tax return Do not use EFW to pay taxes that are required to be deposited. 2009 amended tax return Visit the IRS website at www. 2009 amended tax return irs. 2009 amended tax return gov/efile for more information on filing electronically. 2009 amended tax return For more information on paying your taxes using EFW, visit the IRS website at www. 2009 amended tax return irs. 2009 amended tax return gov/e-pay. 2009 amended tax return A fee may be charged to file electronically. 2009 amended tax return For EFTPS, visit www. 2009 amended tax return eftps. 2009 amended tax return gov or call EFTPS Customer Service at 1-800-555-4477 (U. 2009 amended tax return S. 2009 amended tax return Virgin Islands only) or 303-967-5916 (toll call). 2009 amended tax return For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. 2009 amended tax return socialsecurity. 2009 amended tax return gov/employer. 2009 amended tax return If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 2009 amended tax return If a valid EIN is not provided, the return or payment will not be processed. 2009 amended tax return This may result in penalties and delays in processing your return or payment. 2009 amended tax return Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2009 amended tax return  Employers in American Samoa, the CNMI, Guam, and the U. 2009 amended tax return S. 2009 amended tax return Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. 2009 amended tax return Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2009 amended tax return For more information, visit Social Security Administration's SSA website at www. 2009 amended tax return ssa. 2009 amended tax return gov/bso/bsowelcome. 2009 amended tax return htm. 2009 amended tax return Credit or debit card payments. 2009 amended tax return  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 2009 amended tax return irs. 2009 amended tax return gov/e-pay. 2009 amended tax return However, do not use credit or debit cards to make federal tax deposits. 2009 amended tax return Hiring new employees. 2009 amended tax return  Record the number and name from each new employee's social security card. 2009 amended tax return An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. 2009 amended tax return See section 3. 2009 amended tax return Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. 2009 amended tax return  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. 2009 amended tax return For more information, see the Instructions for Schedule D (Form 941). 2009 amended tax return Apply for an employer identification number (EIN) online. 2009 amended tax return  You can apply for an EIN online by visiting IRS. 2009 amended tax return gov and clicking on the Apply for an EIN Online link under Tools. 2009 amended tax return Dishonored payments. 2009 amended tax return  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 2009 amended tax return The penalty is $25 or 2% of the payment, whichever is more. 2009 amended tax return However, the penalty on dishonored payments of $24. 2009 amended tax return 99 or less is an amount equal to the payment. 2009 amended tax return For example, a dishonored payment of $18 is charged a penalty of $18. 2009 amended tax return Private delivery services. 2009 amended tax return  You can use certain private delivery services designated by the IRS to send tax returns or payments. 2009 amended tax return The list includes only the following: DHL Express (DHL): DHL Same Day Service. 2009 amended tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2009 amended tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2009 amended tax return M. 2009 amended tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. 2009 amended tax return For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2009 amended tax return gov and enter “private delivery service” in the search box. 2009 amended tax return Your private delivery service can tell you how to get written proof of the mailing date. 2009 amended tax return Private delivery services cannot deliver items to P. 2009 amended tax return O. 2009 amended tax return boxes. 2009 amended tax return You must use the U. 2009 amended tax return S. 2009 amended tax return Postal Service to mail any item to an IRS P. 2009 amended tax return O. 2009 amended tax return box address. 2009 amended tax return Recordkeeping. 2009 amended tax return  Keep all records of employment taxes for 4 years. 2009 amended tax return These should be available for IRS review. 2009 amended tax return There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. 2009 amended tax return Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. 2009 amended tax return See Farm Crew Leaders in section 2. 2009 amended tax return Disregarded entities and qualified subchapter S subsidiaries (QSubs). 2009 amended tax return  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 2009 amended tax return 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. 2009 amended tax return See Regulations sections 1. 2009 amended tax return 1361-4(a)(7) and 301. 2009 amended tax return 7701-2(c)(2)(iv). 2009 amended tax return Photographs of missing children. 2009 amended tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2009 amended tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 amended tax return 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. 2009 amended tax return Calendar   If any date 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. 2009 amended tax return 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. 2009 amended tax return However, a statewide legal holiday does not delay the due date of federal tax deposits. 2009 amended tax return See Deposits on Business Days Only in section 8. 2009 amended tax return 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. 2009 amended tax return S. 2009 amended tax return Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 2009 amended tax return See Private delivery services under Reminders. 2009 amended tax return The following are important dates and responsibilities. 2009 amended tax return Also see Publication 509, Tax Calendars. 2009 amended tax return By January 31. 2009 amended tax return   Furnish wage and tax statements to employees. 2009 amended tax return Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. 2009 amended tax return See section 10 for more information. 2009 amended tax return File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. 2009 amended tax return If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 2009 amended tax return U. 2009 amended tax return S. 2009 amended tax return Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 2009 amended tax return Pay or deposit (if more than $500) any balance of the tax due. 2009 amended tax return If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2009 amended tax return File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. 2009 amended tax return If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2009 amended tax return By February 28. 2009 amended tax return  File paper wage and tax statements with the Social Security Administration (SSA). 2009 amended tax return File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). 2009 amended tax return For electronically filed returns, see By March 31 next. 2009 amended tax return By March 31. 2009 amended tax return  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. 2009 amended tax return Visit the SSA's Reporting Instructions & Information webpage at www. 2009 amended tax return socialsecurity. 2009 amended tax return gov/employer for more information. 2009 amended tax return By April 30, July 31, October 31, and January 31. 2009 amended tax return  File Form 941-SS with the IRS. 2009 amended tax return If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2009 amended tax return Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. 2009 amended tax return Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. 2009 amended tax return If $500 or less, carry it over to the next quarter. 2009 amended tax return See section 11 for more information. 2009 amended tax return Prev  Up  Next   Home   More Online Publications