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2010 Tax File Free

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2010 Tax File Free

2010 tax file free Publication 51 - Main Content Table of Contents 1. 2010 tax file free Taxpayer Identification NumbersWhen you receive your EIN. 2010 tax file free Registering for SSNVS. 2010 tax file free 2. 2010 tax file free Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. 2010 tax file free Wages and Other Compensation 4. 2010 tax file free Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. 2010 tax file free Federal Income Tax WithholdingImplementation of lock-in letter. 2010 tax file free Seasonal employees and employees not currently performing services. 2010 tax file free Termination and re-hire of employees. 2010 tax file free How To Figure Federal Income Tax Withholding 6. 2010 tax file free Required Notice to Employees About Earned Income Credit (EIC) 7. 2010 tax file free Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. 2010 tax file free Form 943 9. 2010 tax file free Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. 2010 tax file free Federal Unemployment (FUTA) Tax 11. 2010 tax file free Reconciling Wage Reporting Forms 13. 2010 tax file free Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. 2010 tax file free Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. 2010 tax file free Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. 2010 tax file free Employer identification number (EIN). 2010 tax file free   An employer identification number (EIN) is a nine-digit number that the IRS issues. 2010 tax file free The digits are arranged as follows: 00-0000000. 2010 tax file free It is used to identify the tax accounts of employers and certain others who have no employees. 2010 tax file free Use your EIN on all of the items that you send to the IRS and SSA. 2010 tax file free   If you do not have an EIN, you may apply for one online. 2010 tax file free Visit IRS. 2010 tax file free gov and click on the Apply for an EIN Online link under Tools. 2010 tax file free 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. 2010 tax file free Do not use a SSN in place of an EIN. 2010 tax file free   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. 2010 tax file free If you took over another employer's business, do not use that employer's EIN. 2010 tax file free   You should have only one EIN. 2010 tax file free If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 2010 tax file free Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. 2010 tax file free The IRS will tell you which EIN to use. 2010 tax file free   For more information, see Publication 1635 or Publication 583. 2010 tax file free When you receive your EIN. 2010 tax file free   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). 2010 tax file free You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. 2010 tax file free Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. 2010 tax file free If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. 2010 tax file free Social security number (SSN). 2010 tax file free   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. 2010 tax file free You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. 2010 tax file free Do not accept a social security card that says “Not valid for employment. 2010 tax file free ” A social security number issued with this legend does not permit employment. 2010 tax file free You may, but are not required to, photocopy the social security card if the employee provides it. 2010 tax file free If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. 2010 tax file free See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. 2010 tax file free Applying for a social security card. 2010 tax file free   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. 2010 tax file free You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. 2010 tax file free socialsecurity. 2010 tax file free gov/online/ss-5. 2010 tax file free html. 2010 tax file free The employee must complete and sign Form SS-5; it cannot be filed by the employer. 2010 tax file free You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. 2010 tax file free Applying for a social security number. 2010 tax file free   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. 2010 tax file free If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. 2010 tax file free When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. 2010 tax file free Furnish Copies B, C, and 2 of Form W-2c to the employee. 2010 tax file free Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. 2010 tax file free For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. 2010 tax file free socialsecurity. 2010 tax file free gov/employer. 2010 tax file free Advise your employee to correct the SSN on his or her original Form W-2. 2010 tax file free Correctly record the employee's name and SSN. 2010 tax file free   Record the name and number of each employee as they are shown on the employee's social security card. 2010 tax file free If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. 2010 tax file free Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. 2010 tax file free   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. 2010 tax file free It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. 2010 tax file free IRS individual taxpayer identification numbers (ITINs) for aliens. 2010 tax file free   Do not accept an ITIN in place of an SSN for employee identification or for work. 2010 tax file free An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. 2010 tax file free S. 2010 tax file free employment. 2010 tax file free The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). 2010 tax file free However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). 2010 tax file free    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. 2010 tax file free If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. 2010 tax file free Do not use an ITIN in place of an SSN on Form W-2. 2010 tax file free Verification of social security numbers. 2010 tax file free   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. 2010 tax file free Visit www. 2010 tax file free socialsecurity. 2010 tax file free gov/employer/ssnv. 2010 tax file free htm for more information. 2010 tax file free Registering for SSNVS. 2010 tax file free   You must register online and receive authorization from your employer to use SSNVS. 2010 tax file free To register, visit SSA's website at www. 2010 tax file free socialsecurity. 2010 tax file free gov/employer and click on the Business Services Online link. 2010 tax file free Follow the registration instructions to obtain a user identification (ID) and password. 2010 tax file free You will need to provide the following information about yourself and your company. 2010 tax file free Name. 2010 tax file free SSN. 2010 tax file free Date of birth. 2010 tax file free Type of employer. 2010 tax file free EIN. 2010 tax file free Company name, address, and telephone number. 2010 tax file free Email address. 2010 tax file free When you have completed the online registration process, SSA will mail a one-time activation code to your employer. 2010 tax file free You must enter the activation code online to use SSNVS. 2010 tax file free 2. 2010 tax file free Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. 2010 tax file free See Publication 15-A for details on statutory employees and nonemployees. 2010 tax file free Employee status under common law. 2010 tax file free   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. 2010 tax file free This is so even when you give the employee freedom of action. 2010 tax file free What matters is that you have the right to control the details of how the services are performed. 2010 tax file free See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 2010 tax file free If an employer-employee relationship exists, it does not matter what it is called. 2010 tax file free The employee may be called an agent or independent contractor. 2010 tax file free It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. 2010 tax file free You are responsible for withholding and paying employment taxes for your employees. 2010 tax file free You are also required to file employment tax returns. 2010 tax file free These requirements do not apply to amounts that you pay to independent contractors. 2010 tax file free The rules discussed in this publication apply only to workers who are your employees. 2010 tax file free In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. 2010 tax file free For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. 2010 tax file free Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. 2010 tax file free The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. 2010 tax file free Crew Leaders If you are a crew leader, you are an employer of farmworkers. 2010 tax file free A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. 2010 tax file free If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. 2010 tax file free For FUTA tax rules, see section 10. 2010 tax file free Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. 2010 tax file free See Publication 541, Partnerships, for more details. 2010 tax file free The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. 2010 tax file free Exception—Qualified joint venture. 2010 tax file free   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. 2010 tax file free A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). 2010 tax file free   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. 2010 tax file free Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. 2010 tax file free   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. 2010 tax file free If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. 2010 tax file free Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. 2010 tax file free However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. 2010 tax file free    Note. 2010 tax file free If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. 2010 tax file free   For more information on qualified joint ventures, visit IRS. 2010 tax file free gov and enter “qualified joint venture” in the search box. 2010 tax file free Exception—Community income. 2010 tax file free   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. 2010 tax file free S. 2010 tax file free possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. 2010 tax file free You may still make an election to be taxed as a qualified joint venture instead of a partnership. 2010 tax file free See Exception—Qualified joint venture , earlier in this section. 2010 tax file free 3. 2010 tax file free Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. 2010 tax file free You may also be required to withhold, deposit, and report Additional Medicare Tax. 2010 tax file free See section 4 for more information. 2010 tax file free If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. 2010 tax file free You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. 2010 tax file free FUTA tax is discussed in section 10. 2010 tax file free Cash wages include checks, money orders, etc. 2010 tax file free Do not count as cash wages the value of food, lodging, and other noncash items. 2010 tax file free For more information on what payments are considered taxable wages, see Publication 15 (Circular E). 2010 tax file free Commodity wages. 2010 tax file free   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. 2010 tax file free However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. 2010 tax file free These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. 2010 tax file free Other compensation. 2010 tax file free   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. 2010 tax file free Family members. 2010 tax file free   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. 2010 tax file free However, certain exemptions may apply for your child, spouse, or parent. 2010 tax file free See the table, How Do Employment Taxes Apply to Farmwork , in section 12. 2010 tax file free Household employees. 2010 tax file free   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. 2010 tax file free   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. 2010 tax file free Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. 2010 tax file free   For more information, see Publication 926, Household Employer's Tax Guide. 2010 tax file free    Wages for household work may not be a deductible farm expense. 2010 tax file free See Publication 225, Farmer's Tax Guide. 2010 tax file free Share farmers. 2010 tax file free   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. 2010 tax file free Compensation paid to H-2A visa holders. 2010 tax file free   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 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. 2010 tax file free On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. 2010 tax file free   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. 2010 tax file free In that case, the worker must give the employer a completed Form W-4. 2010 tax file free Federal income tax withheld should be reported in box 2 of Form W-2. 2010 tax file free These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 2010 tax file free For 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. 2010 tax file free 4. 2010 tax file free Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. 2010 tax file free You may also be required to withhold Additional Medicare Tax. 2010 tax file free For more information, see Additional Medicare Tax withholding , later. 2010 tax file free The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. 2010 tax file free You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). 2010 tax file free The $150 test applies separately to each farmworker that you employ. 2010 tax file free If you employ a family of workers, each member is treated separately. 2010 tax file free Do not count wages paid by other employers. 2010 tax file free The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. 2010 tax file free Exceptions. 2010 tax file free   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. 2010 tax file free   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. 2010 tax file free Social Security and Medicare Tax Withholding The social security tax rate is 6. 2010 tax file free 2%, for both the employee and employer, on the first $117,000 paid to each employee. 2010 tax file free You must withhold at this rate from each employee and pay a matching amount. 2010 tax file free The Medicare tax rate is 1. 2010 tax file free 45% each for the employee and employer on all wages. 2010 tax file free You must withhold at this rate from each employee and pay a matching amount. 2010 tax file free There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. 2010 tax file free Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. 2010 tax file free For details, see Publication 15-A. 2010 tax file free Additional Medicare Tax withholding. 2010 tax file free   In addition to withholding Medicare tax at 1. 2010 tax file free 45%, you must withhold a 0. 2010 tax file free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 tax file free 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. 2010 tax file free Additional Medicare Tax is only imposed on the employee. 2010 tax file free There is no employer share of Additional Medicare Tax. 2010 tax file free 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. 2010 tax file free   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). 2010 tax file free For more information on Additional Medicare Tax, visit IRS. 2010 tax file free gov and enter “Additional Medicare Tax” in the search box. 2010 tax file free Employee share paid by employer. 2010 tax file free   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. 2010 tax file free If you do not withhold the taxes, however, you must still pay them. 2010 tax file free Any employee social security and Medicare taxes that you pay is additional income to the employee. 2010 tax file free Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. 2010 tax file free Also, do not count the additional income as wages for FUTA tax purposes. 2010 tax file free Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. 2010 tax file free See section 7 of Publication 15-A. 2010 tax file free Withholding social security and Medicare taxes on nonresident alien employees. 2010 tax file free   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. 2010 tax file free S. 2010 tax file free citizen or resident alien. 2010 tax file free However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. 2010 tax file free Also see Compensation paid to H-2A visa holders in section 3. 2010 tax file free Religious exemption. 2010 tax file free    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. 2010 tax file free This exemption is available only if both the employee and the employer are members of the sect. 2010 tax file free   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2010 tax file free 5. 2010 tax file free Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. 2010 tax file free The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. 2010 tax file free You may use one of several methods to determine the amount of federal income tax withholding. 2010 tax file free They are discussed in section 13. 2010 tax file free Form W-4. 2010 tax file free   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. 2010 tax file free Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. 2010 tax file free Advise your employees to use the IRS Withholding Calculator on the IRS website at www. 2010 tax file free irs. 2010 tax file free gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. 2010 tax file free   Ask each new employee to give you a signed Form W-4 when starting work. 2010 tax file free Make the form effective with the first wage payment. 2010 tax file free If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. 2010 tax file free Forms in Spanish. 2010 tax file free   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. 2010 tax file free For more information, see Publicación 17(SP). 2010 tax file free Effective date of Form W-4. 2010 tax file free   A Form W-4 remains in effect until the employee gives you a new one. 2010 tax file free When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. 2010 tax file free Do not adjust withholding retroactively. 2010 tax file free If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. 2010 tax file free For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. 2010 tax file free A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. 2010 tax file free Completing Form W-4. 2010 tax file free   The amount of federal income tax withholding is based on marital status and withholding allowances. 2010 tax file free Your employees may not base their withholding amounts on a fixed dollar amount or percentage. 2010 tax file free However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. 2010 tax file free   Employees may claim fewer withholding allowances than they are entitled to claim. 2010 tax file free They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. 2010 tax file free   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. 2010 tax file free Along with Form W-4, you may wish to order Publication 505 for use by your employees. 2010 tax file free    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. 2010 tax file free If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. 2010 tax file free Exemption from federal income tax withholding. 2010 tax file free   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. 2010 tax file free See the Form W-4 instructions for more information. 2010 tax file free However, the wages are still subject to social security and Medicare taxes. 2010 tax file free   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. 2010 tax file free To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. 2010 tax file free If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. 2010 tax file free If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 2010 tax file free Withholding income taxes on the wages of nonresident alien employees. 2010 tax file free   In general, you must withhold federal income taxes on the wages of nonresident alien employees. 2010 tax file free However, see Publication 515 for exceptions to this general rule. 2010 tax file free Also see Compensation paid to H-2A visa workers in section 3. 2010 tax file free Withholding adjustment for nonresident alien employees. 2010 tax file free   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. 2010 tax file free This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. 2010 tax file free See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). 2010 tax file free Nonresident alien employee's Form W-4. 2010 tax file free   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. 2010 tax file free   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. 2010 tax file free    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. 2010 tax file free Form 8233. 2010 tax file free   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. 2010 tax file free See Publication 515 for details. 2010 tax file free IRS review of requested Forms W-4. 2010 tax file free   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. 2010 tax file free You may also be directed to send certain Forms W-4 to the IRS. 2010 tax file free You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. 2010 tax file free Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. 2010 tax file free The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. 2010 tax file free When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. 2010 tax file free   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). 2010 tax file free However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). 2010 tax file free Initial lock-in letter. 2010 tax file free   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. 2010 tax file free In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. 2010 tax file free You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. 2010 tax file free If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. 2010 tax file free You may follow any reasonable business practice to furnish the employee copy to the employee. 2010 tax file free Implementation of lock-in letter. 2010 tax file free   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. 2010 tax file free You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. 2010 tax file free The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. 2010 tax file free Seasonal employees and employees not currently performing services. 2010 tax file free   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. 2010 tax file free You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. 2010 tax file free You reasonably expect the employee to resume services within 12 months of the date of the notice. 2010 tax file free The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. 2010 tax file free Termination and re-hire of employees. 2010 tax file free   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. 2010 tax file free You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. 2010 tax file free Modification notice. 2010 tax file free   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. 2010 tax file free The modification notice may change the marital status and/or the number of withholding allowances permitted. 2010 tax file free You must withhold federal income tax based on the effective date specified in the modification notice. 2010 tax file free New Form W-4 after IRS notice. 2010 tax file free   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. 2010 tax file free You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. 2010 tax file free If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. 2010 tax file free   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. 2010 tax file free Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. 2010 tax file free Substitute Forms W-4. 2010 tax file free   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. 2010 tax file free Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. 2010 tax file free gov to obtain copies of Form W-4. 2010 tax file free   You may use a substitute version of Form W-4 to meet your business needs. 2010 tax file free However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. 2010 tax file free At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. 2010 tax file free   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. 2010 tax file free However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. 2010 tax file free Invalid Forms W-4. 2010 tax file free   Any unauthorized change or addition to Form W-4 makes it invalid. 2010 tax file free This includes taking out any language by which the employee certifies that the form is correct. 2010 tax file free A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. 2010 tax file free An employee who submits a false Form W-4 may be subject to a $500 penalty. 2010 tax file free You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. 2010 tax file free   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. 2010 tax file free Tell the employee that it is invalid and ask for another one. 2010 tax file free If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. 2010 tax file free However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. 2010 tax file free   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. 2010 tax file free R. 2010 tax file free B. 2010 tax file free 455, available at www. 2010 tax file free irs. 2010 tax file free gov/irb/2007-35_IRB/ar10. 2010 tax file free html. 2010 tax file free Amounts exempt from levy on wages, salary, and other income. 2010 tax file free   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. 2010 tax file free Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. 2010 tax file free If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. 2010 tax file free How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. 2010 tax file free Wage bracket tables. 2010 tax file free See section 13 for directions on how to use the tables. 2010 tax file free Percentage method. 2010 tax file free See section 13 for directions on how to use the percentage method. 2010 tax file free Alternative formula tables for percentage method withholding. 2010 tax file free See Publication 15-A. 2010 tax file free Wage bracket percentage method withholding tables. 2010 tax file free See Publication 15-A. 2010 tax file free Other alternative methods. 2010 tax file free See Publication 15-A. 2010 tax file free Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. 2010 tax file free If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. 2010 tax file free Supplemental wages. 2010 tax file free   Supplemental wages are wage payments to an employee that are not regular wages. 2010 tax file free They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. 2010 tax file free Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. 2010 tax file free   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. 2010 tax file free   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. 2010 tax file free If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. 2010 tax file free Withhold a flat 25% (no other percentage allowed). 2010 tax file free If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. 2010 tax file free If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. 2010 tax file free Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. 2010 tax file free Subtract the tax withheld from the regular wages. 2010 tax file free Withhold the remaining tax from the supplemental wages. 2010 tax file free If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. 2010 tax file free If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. 2010 tax file free This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. 2010 tax file free    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. 2010 tax file free See section 7 in Publication 15 (Circular E) for details. 2010 tax file free   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. 2010 tax file free 6. 2010 tax file free Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. 2010 tax file free Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. 2010 tax file free This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. 2010 tax file free You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. 2010 tax file free You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. 2010 tax file free If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. 2010 tax file free If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. 2010 tax file free If Form W-2 is not required, you must notify the employee by February 7, 2014. 2010 tax file free 7. 2010 tax file free Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. 2010 tax file free You must use electronic funds transfer to make all federal tax deposits. 2010 tax file free See How To Deposit , later in this section. 2010 tax file free The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. 2010 tax file free For more information, see COBRA premium assistance credit under Introduction. 2010 tax file free Payment with return. 2010 tax file free   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. 2010 tax file free You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. 2010 tax file free However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. 2010 tax file free You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. 2010 tax file free This payment may be $2,500 or more. 2010 tax file free Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. 2010 tax file free Semiweekly schedule depositors must timely deposit the amount. 2010 tax file free See Accuracy of Deposits Rule and How To Deposit, later in this section. 2010 tax file free When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. 2010 tax file free See Employers of Both Farm and Nonfarm Workers, later in this section. 2010 tax file free The rules for determining when to deposit Form 943 taxes are discussed below. 2010 tax file free See section 10 for the separate rules that apply to FUTA tax. 2010 tax file free Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. 2010 tax file free The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. 2010 tax file free The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). 2010 tax file free The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. 2010 tax file free If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. 2010 tax file free If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. 2010 tax file free Lookback period. 2010 tax file free   The lookback period is the second calendar year preceding the current calendar year. 2010 tax file free For example, the lookback period for 2014 is 2012. 2010 tax file free Example of deposit schedule based on lookback period. 2010 tax file free Rose Co. 2010 tax file free reported taxes on Form 943 as follows. 2010 tax file free 2012 — $48,000 2013 — $60,000 Rose Co. 2010 tax file free is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. 2010 tax file free However, for 2015, Rose Co. 2010 tax file free is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. 2010 tax file free Adjustments to lookback period taxes. 2010 tax file free   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). 2010 tax file free Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. 2010 tax file free Example of adjustments. 2010 tax file free An employer originally reported total tax of $45,000 for the lookback period in 2012. 2010 tax file free The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. 2010 tax file free The total tax reported in the lookback period is still $45,000. 2010 tax file free The $10,000 adjustment is also not treated as part of the 2014 taxes. 2010 tax file free Deposit period. 2010 tax file free   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. 2010 tax file free For monthly schedule depositors, the deposit period is a calendar month. 2010 tax file free The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. 2010 tax file free Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. 2010 tax file free You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. 2010 tax file free Monthly schedule example. 2010 tax file free   Red Co. 2010 tax file free is a seasonal employer and a monthly schedule depositor. 2010 tax file free It pays wages each Friday. 2010 tax file free It paid wages during August 2014, but did not pay any wages during September. 2010 tax file free Red Co. 2010 tax file free must deposit the combined tax liabilities for the August paydays by September 15. 2010 tax file free Red Co. 2010 tax file free does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. 2010 tax file free New employers. 2010 tax file free   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. 2010 tax file free Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). 2010 tax file free Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. 2010 tax file free Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. 2010 tax file free Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. 2010 tax file free Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. 2010 tax file free For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. 2010 tax file free If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. 2010 tax file free Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. 2010 tax file free Semiweekly Deposit Schedule IF the payday falls on a. 2010 tax file free . 2010 tax file free . 2010 tax file free THEN deposit taxes by the following. 2010 tax file free . 2010 tax file free . 2010 tax file free Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. 2010 tax file free   Green, Inc. 2010 tax file free , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. 2010 tax file free Green, Inc. 2010 tax file free , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. 2010 tax file free Green, Inc. 2010 tax file free 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). 2010 tax file free Semiweekly deposit period spanning two quarters. 2010 tax file free   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. 2010 tax file free For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. 2010 tax file free Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). 2010 tax file free Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. 2010 tax file free A business day is any day other than a Saturday, Sunday, or legal holiday. 2010 tax file free For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). 2010 tax file free Semiweekly schedule depositors   will always have 3 business days to make a deposit. 2010 tax file free That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. 2010 tax file free For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). 2010 tax file free Legal holiday. 2010 tax file free   The term “legal holiday” means any legal holiday in the District of Columbia. 2010 tax file free Legal holidays for 2014 are listed below. 2010 tax file free January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. 2010 tax file free February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. 2010 tax file free For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. 2010 tax file free For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. 2010 tax file free Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. 2010 tax file free However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. 2010 tax file free For example, Fir Co. 2010 tax file free is a semiweekly schedule depositor. 2010 tax file free On Monday, Fir Co. 2010 tax file free accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. 2010 tax file free On Tuesday, Fir Co. 2010 tax file free accumulates additional taxes of $30,000. 2010 tax file free Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. 2010 tax file free does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). 2010 tax file free If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. 2010 tax file free Example of the $100,000 next-day deposit rule. 2010 tax file free   Elm, Inc. 2010 tax file free , started its business on May 1, 2014. 2010 tax file free Because Elm, Inc. 2010 tax file free , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. 2010 tax file free , is a monthly schedule depositor. 2010 tax file free On May 8, Elm, Inc. 2010 tax file free , paid wages for the first time and accumulated taxes of $50,000. 2010 tax file free On May 9 (Friday), Elm, Inc. 2010 tax file free , paid wages and accumulated taxes of $60,000, for a total of $110,000. 2010 tax file free Because Elm, Inc. 2010 tax file free , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. 2010 tax file free Elm, Inc. 2010 tax file free , became a semiweekly schedule depositor on May 10. 2010 tax file free It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. 2010 tax file free Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. 2010 tax file free However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. 2010 tax file free Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. 2010 tax file free The deposit shortfall is paid or deposited by the shortfall makeup date as described below. 2010 tax file free Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. 2010 tax file free You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. 2010 tax file free Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. 2010 tax file free For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). 2010 tax file free How To Deposit You must deposit employment taxes by electronic funds transfer. 2010 tax file free See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. 2010 tax file free Electronic deposit requirement. 2010 tax file free   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). 2010 tax file free Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2010 tax file free 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. 2010 tax file free   EFTPS is a free service provided by the Department of Treasury. 2010 tax file free To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). 2010 tax file free You can also visit the EFTPS website at www. 2010 tax file free eftps. 2010 tax file free gov. 2010 tax file free Additional information about EFTPS is also available in Publication 966. 2010 tax file free New employers that have a federal tax obligation will be pre-enrolled in EFTPS. 2010 tax file free Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. 2010 tax file free See When you receive your EIN in section 1 for more information. 2010 tax file free Deposit record. 2010 tax file free   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. 2010 tax file free The number can be used as a receipt or to trace the payment. 2010 tax file free Depositing on time. 2010 tax file free   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. 2010 tax file free m. 2010 tax file free Eastern time the day before the date a deposit is due. 2010 tax file free If you use a third party to make a deposit on your behalf, they may have different cutoff times. 2010 tax file free Same-day payment option. 2010 tax file free   If you fail to initiate a deposit transaction on EFTPS by 8 p. 2010 tax file free m. 2010 tax file free Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). 2010 tax file free To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. 2010 tax file free Please check with your financial institution regarding availability, deadlines, and costs. 2010 tax file free Your financial institution may charge you a fee for payments made this way. 2010 tax file free To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. 2010 tax file free eftps. 2010 tax file free gov to download the Same-Day Payment Worksheet. 2010 tax file free Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. 2010 tax file free The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. 2010 tax file free IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. 2010 tax file free For amounts not properly deposited or not deposited on time, the penalty rates are shown next. 2010 tax file free Penalty Charged for. 2010 tax file free . 2010 tax file free . 2010 tax file free 2% Deposits made 1 to 5 days late. 2010 tax file free 5% Deposits made 6 to 15 days late. 2010 tax file free 10% Deposits made 16 or more days late. 2010 tax file free Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. 2010 tax file free 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. 2010 tax file free See Payment with return , earlier in this section, for exceptions. 2010 tax file free 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. 2010 tax file free Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. 2010 tax file free Order in which deposits are applied. 2010 tax file free   Deposits generally are applied to the most recent tax liability within the year. 2010 tax file free If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. 2010 tax file free Follow the instructions on the penalty notice that you received. 2010 tax file free For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. 2010 tax file free You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. 2010 tax file free irs. 2010 tax file free gov/pub/irs-irbs/irb01-50. 2010 tax file free pdf. 2010 tax file free Example. 2010 tax file free Cedar, Inc. 2010 tax file free , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. 2010 tax file free It does not make the deposit on July 15. 2010 tax file free On August 15, Cedar, Inc. 2010 tax file free , deposits $2,000. 2010 tax file free Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. 2010 tax file free Accordingly, $500 of the July 15 liability remains undeposited. 2010 tax file free The penalty on this underdeposit will apply as explained above. 2010 tax file free Trust fund recovery penalty. 2010 tax file free   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. 2010 tax file free The penalty is the full amount of the unpaid trust fund tax. 2010 tax file free This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. 2010 tax file free   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. 2010 tax file free   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. 2010 tax file free A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. 2010 tax file free    Willfully means voluntarily, consciously, and intentionally. 2010 tax file free A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. 2010 tax file free “Average” failure-to-deposit penalty. 2010 tax file free   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. 2010 tax file free IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. 2010 tax file free Completed Form 943, line 17, instead of Form 943-A. 2010 tax file free Failed to attach a properly completed Form 943-A. 2010 tax file free Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. 2010 tax file free   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. 2010 tax file free Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. 2010 tax file free   You can avoid the penalty by reviewing your return before filing it. 2010 tax file free Follow these steps before filing your Form 943. 2010 tax file free If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. 2010 tax file free If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. 2010 tax file free Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. 2010 tax file free Do not show negative amounts on Form 943, line 17, or Form 943-A. 2010 tax file free For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. 2010 tax file free Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). 2010 tax file free Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. 2010 tax file free If a deposit is due, deposi

.gov Reform Effort: Improving Federal Websites

On This Page

Digital Government Strategy

The White House released its Digital Government Strategy, entitled Digital Government: Building a 21st Century Platform to Better Serve the American People, on May 23, 2012. You can also download the Digital Government Strategy as a PDF.

The strategy is a plan for delivering better online service to the American people, with three main objectives:

  • Enable citizens and an increasingly mobile workforce to access high-quality digital government information and services anywhere, anytime, on any device.
  • Ensure that as the government adjusts to this new digital world, we seize the opportunity to procure and manage devices, applications, and data in smart, secure and affordable ways.
  • Unlock the power of government data to spur innovation across our Nation and improve the quality of services for the American people.

The Digital Government Strategy was created from a broad range of input across government: the Mobility Strategy and Web Reform Task Forces, the Office of Management and Budget, the General Services Administration, Federal CIOs, new media directors, and web managers. The Strategy also draws on research from the State of the Federal Web Report (PDF) and public input from the National Dialogue for Improving Federal Websites and the National Dialogue on the Federal Mobility Strategy.

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What is the .gov reform effort?

The .gov reform effort began in 2011 as part of President Obama's Campaign to Cut Waste, identifying unnecessary websites that can be consolidated into other websites to reduce costs and improve the quality of service to the American public.

The reform effort led to the development of a federal web strategy, which was merged with the federal mobility strategy to create the Digital Government Strategy. This broader initiative focuses not only on website consolidation, but also on innovating with less and delivering better quality content and information to the public across multiple platforms and devices.

What is the federal government doing to improve federal websites?

In the June 13, 2011, OMB Memorandum M-11-24, Implementing Executive Order 13571 on Streamlining Service Delivery and Improving Customer Service (PDF), agencies are directed to improve online services and eliminate wasteful spending. They must work to manage web resources more efficiently and assure that valuable content is readily accessible and available online. To date, the reform effort has:

  • Instituted a freeze on the approval of new .gov domain names and developed stronger criteria for getting a new domain.
  • Set up the .gov Reform Task Force to recommend updates to federal web guidelines and policies.
  • Posted and updated a list of all registered .gov domain names on Data.gov.
  • Asked agencies to identify sites that can be eliminated, consolidated, and/or streamlined.
  • Conducted an inventory of federal domains and sites, a survey of federal web governance policies and a national dialogue on improving federal web sites, and used the data to create the State of the Federal Web report.
  • Required agencies to develop Web Improvement Plans (included in the State of the Federal Web Report).
  • Worked with others across government to develop the Digital Government Strategy.

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Who's responsible for managing this effort?

The Office of Management and Budget (OMB), the General Services Administration (GSA), the Office of Science and Technology Policy (OSTP), the Chief Information Officers Council, and the Federal Web Managers Council are working with agencies to manage this effort. The .gov Task Force, whose members are listed below, is leading this effort.

Where can I see a list of federal websites?

The list of federal executive branch .gov domains was published July 12, 2011 on Data.gov. It does not include .gov domains/URLs in the federal legislative or judicial branches or from state, local, or tribal governments. It also does not include sub-domains that are below the root domain, such as ers.usda.gov or niaid.nih.gov.

Since each domain can have an unlimited number of potential websites and URLs under them, the total number of websites in the entire federal government is much larger than the number of domains listed on Data.gov. The inventory will allow us to more closely identify the total number of federal websites over time.

The list of domains will be regularly updated and published on Data.gov. Putting the list on Data.gov will have several benefits:

  • Provide increased access to, and transparency of, government data.
  • Foster accountability in how we manage our federal websites and encourage input from public and private sector experts, customers, developers, and other members of the public.
  • Make it easier for agencies to see the websites they own, that are owned by other agencies, and to increase opportunities for collaboration across government.

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Who is on the .gov Task Force and how were they selected?

The Federal Chief Information Officer selected the members of the .gov Task Force, representing a broad range of agencies and a mix of perspectives and skills.

Task force members:

  • Les Benito, Director, Public Web at Defense Media Activity
  • Gray Brooks, Associate CIO, Federal Communications Commission
  • Sheila Campbell, Director, Center for Excellence in Digital Government, Office of Citizen Services, General Services Administration
  • Sarah Crane, Director, USA.gov, Office of Citizen Services, General Services Administration
  • Cammie Croft, Senior Advisor, Director of New Media and Citizen Engagement, Department of Energy
  • Linda Cureton, Chief Information Officer, NASA
  • Terry Davis, IT Specialist, Department of Defense
  • Nick Fraser, Office of Information and Regulatory Affairs, Office of Management and Budget, Executive Office of the President
  • Miguel Gomez, Director, AIDS.gov, Health and Human Services
  • Jeffrey Levy, Director of Web Communications, Environmental Protection Agency, and Co-Chair, Federal Web Managers Council
  • Dan Munz, IT Specialist, Consumer Financial Protection Bureau
  • Adam Neufeld, Office of Management and Budget, Executive Office of the President
  • Todd Park, U.S. Chief Technology Officer
  • Macon Phillips, Director of Digital Strategy, The White House
  • Stacy Riggs, Office of Government-wide Policy, General Services Administration
  • Rand Ruggieri, EGov Program Manager, Department of Commerce
  • Janet Stevens, Chief Information Officer, Food Safety and Inspection Service, Department of Agriculture
  • Kodiak Starr, Creative Director of New Media, Executive Office of the President
  • Haley Van Dyck, Office of E-Gov and Information Technology, Office of Management and Budget, Executive Office of the President
  • Chris Vein, Deputy U.S. Chief Technology Officer for Government Innovation, Office of Science and Technology Policy, Executive Office of the President
  • Jim Wilson, Senior Editor, NASA.gov

We plan to consult with additional subject matter experts, customers, and others as needed, to provide expertise on such areas as user-centered design, search, information management policy, privacy and security issues, and overall Internet trends such as the growth of mobile and social media.

How was the public involved in improving federal websites?

During this initiative we've invited you to join the conversation about improving federal websites. Releasing the .gov dataset on Data.gov was the first step. We enabled commenting on the dataset, and considered your ideas and comments as we developed the domain inventory.

As we've seen in other efforts, making government data transparent can spark the creativity of many bright minds across the country. We hope the public will continue to explore, discuss, and remix this data, and maybe even use it to map the .gov domain in ways we haven't seen before.

From September 19–30, 2011, we hosted a "national dialogue"–an online conversation that brought together experts, innovators, and ordinary citizens who rely on federal information every day. We discussed how federal agencies can learn from, and contribute to, the best practices of the modern web. It was a discussion filled with ideas and energy.

If you have questions about the .gov Task Force, contact Alycia Piazza at alycia.piazza@gsa.gov.

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Content Lead: Natalie Davidson and Andrea Sigritz
Page Reviewed/Updated: October 22, 2013

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The 2010 Tax File Free

2010 tax file free 6. 2010 tax file free   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. 2010 tax file free Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. 2010 tax file free Declaración final. 2010 tax file free Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. 2010 tax file free Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. 2010 tax file free Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. 2010 tax file free El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. 2010 tax file free La declaración correcta de los ingresos de propinas no es difícil. 2010 tax file free Usted tiene que completar tres pasos: Mantener un registro diario de propinas. 2010 tax file free Declarar sus propinas a su empleador. 2010 tax file free Declarar todas sus propinas en su declaración de impuestos. 2010 tax file free  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. 2010 tax file free Este capítulo también le mostrará cómo tratar las propinas asignadas. 2010 tax file free Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. 2010 tax file free Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. 2010 tax file free Cómo mantener un registro diario de propinas. 2010 tax file free   Hay dos maneras de mantener un registro diario de propinas. 2010 tax file free Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. 2010 tax file free Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. 2010 tax file free Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. 2010 tax file free Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. 2010 tax file free    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). 2010 tax file free Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). 2010 tax file free Asimismo, la Publicación 1244-PR está disponible en el sitio web www. 2010 tax file free irs. 2010 tax file free gov/pub/irs-pdf/p1244pr. 2010 tax file free pdf. 2010 tax file free La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. 2010 tax file free Cada día, anote la información solicitada en el formulario. 2010 tax file free   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. 2010 tax file free Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. 2010 tax file free   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. 2010 tax file free Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. 2010 tax file free Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. 2010 tax file free El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. 2010 tax file free La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. 2010 tax file free Registro electrónico de propinas. 2010 tax file free   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. 2010 tax file free En tal caso, tiene que recibir y guardar una copia en papel de este registro. 2010 tax file free Cargos por servicios. 2010 tax file free   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. 2010 tax file free Los cargos de este tipo son parte de su salario, no son propinas. 2010 tax file free Vea los ejemplos que se presentan a continuación. 2010 tax file free Ejemplo 1. 2010 tax file free El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. 2010 tax file free Juanita forma parte de un grupo de 8 personas. 2010 tax file free Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. 2010 tax file free Dicho monto se incluye en el total de la cuenta. 2010 tax file free Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. 2010 tax file free No anote el cargo del 18% en su registro de propinas. 2010 tax file free Los cargos por servicios que se le paguen son considerados salarios y no propinas. 2010 tax file free Ejemplo 2. 2010 tax file free El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. 2010 tax file free En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. 2010 tax file free Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. 2010 tax file free Cerciórese de incluir esta cantidad en su registro de propinas. 2010 tax file free Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). 2010 tax file free Propinas que tiene que declarar a su empleador. 2010 tax file free   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. 2010 tax file free   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. 2010 tax file free   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. 2010 tax file free No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. 2010 tax file free Sin embargo, tiene que declarar las propinas que reciba de otros empleados. 2010 tax file free    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. 2010 tax file free No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. 2010 tax file free Cómo se declaran las propinas. 2010 tax file free    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). 2010 tax file free Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. 2010 tax file free Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). 2010 tax file free   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. 2010 tax file free El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). 2010 tax file free El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. 2010 tax file free El total de propinas que se tienen que declarar para ese período. 2010 tax file free Usted tiene que firmar y fechar el informe. 2010 tax file free Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. 2010 tax file free   Su empleador puede requerirle que declare sus propinas más de una vez al mes. 2010 tax file free Sin embargo, el informe no puede abarcar un período mayor de un mes natural. 2010 tax file free Informe electrónico de propinas. 2010 tax file free   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. 2010 tax file free Cuándo debe declarar las propinas. 2010 tax file free   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. 2010 tax file free Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. 2010 tax file free Ejemplo. 2010 tax file free Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. 2010 tax file free Declaración final. 2010 tax file free   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. 2010 tax file free Multa por no declarar las propinas. 2010 tax file free   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. 2010 tax file free (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). 2010 tax file free La cantidad de la multa que se impone es adicional a los impuestos que adeude. 2010 tax file free   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. 2010 tax file free Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. 2010 tax file free Entrega de dinero al empleador para el pago de los impuestos. 2010 tax file free   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. 2010 tax file free Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. 2010 tax file free   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. 2010 tax file free Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. 2010 tax file free Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. 2010 tax file free    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. 2010 tax file free Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. 2010 tax file free Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. 2010 tax file free    Impuestos no recaudados. 2010 tax file free Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. 2010 tax file free Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. 2010 tax file free Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. 2010 tax file free Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. 2010 tax file free    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. 2010 tax file free Qué propinas se tienen que declarar. 2010 tax file free   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. 2010 tax file free Incluya las que recibió en efectivo y las que no fueron en efectivo. 2010 tax file free Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. 2010 tax file free Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. 2010 tax file free    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . 2010 tax file free    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . 2010 tax file free   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. 2010 tax file free El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. 2010 tax file free Ejemplo. 2010 tax file free Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. 2010 tax file free Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. 2010 tax file free Al Sr. 2010 tax file free Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. 2010 tax file free El Formulario W-2 que el Sr. 2010 tax file free Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. 2010 tax file free El Sr. 2010 tax file free Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. 2010 tax file free Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. 2010 tax file free    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. 2010 tax file free Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. 2010 tax file free Para hacerlo, tiene que usar el Formulario 1040. 2010 tax file free (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). 2010 tax file free    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. 2010 tax file free Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. 2010 tax file free Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. 2010 tax file free    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. 2010 tax file free Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. 2010 tax file free Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. 2010 tax file free   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. 2010 tax file free Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. 2010 tax file free   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). 2010 tax file free Tiene que declarar estas cantidades como impuesto adicional en su declaración. 2010 tax file free A diferencia de la parte no recaudada del impuesto regular al Medicare (1. 2010 tax file free 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. 2010 tax file free    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. 2010 tax file free Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. 2010 tax file free Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. 2010 tax file free (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). 2010 tax file free Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. 2010 tax file free Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. 2010 tax file free Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. 2010 tax file free ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. 2010 tax file free Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. 2010 tax file free De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. 2010 tax file free ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). 2010 tax file free Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. 2010 tax file free Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. 2010 tax file free ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. 2010 tax file free Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. 2010 tax file free Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. 2010 tax file free Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. 2010 tax file free   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. 2010 tax file free Cómo declarar las propinas asignadas. 2010 tax file free   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. 2010 tax file free (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). 2010 tax file free    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. 2010 tax file free Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. 2010 tax file free Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. 2010 tax file free Prev  Up  Next   Home   More Online Publications