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Aarp tax help locations 13. Aarp tax help locations   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Aarp tax help locations Wage limit. Aarp tax help locations Federal Income Tax WithholdingNew Form W-4 for 2014. Aarp tax help locations Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Aarp tax help locations Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Aarp tax help locations  The employee tax rate for social security is 6. Aarp tax help locations 2%. Aarp tax help locations Previously, the employee tax rate for social security was 4. Aarp tax help locations 2%. Aarp tax help locations The employer tax rate for social security remains unchanged at 6. Aarp tax help locations 2%. Aarp tax help locations The social security wage base limit is $113,700. Aarp tax help locations The Medicare tax rate is 1. Aarp tax help locations 45% each for the employee and employer, unchanged from 2012. Aarp tax help locations There is no wage base limit for Medicare tax. Aarp tax help locations Additional Medicare Tax. Aarp tax help locations  In addition to withholding Medicare tax at 1. Aarp tax help locations 45%, you must withhold a 0. Aarp tax help locations 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Aarp tax help locations 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. Aarp tax help locations Additional Medicare Tax is only imposed on the employee. Aarp tax help locations There is no employer share of Additional Medicare Tax. Aarp tax help locations All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Aarp tax help locations For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Aarp tax help locations For more information on Additional Medicare Tax, visit IRS. Aarp tax help locations gov and enter “Additional Medicare Tax” in the search box. Aarp tax help locations Leave-based donation programs to aid victims of Hurricane Sandy. Aarp tax help locations  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Aarp tax help locations The donated leave will not be included in the income or wages of the employee. Aarp tax help locations The employer may deduct the cash payments as business expenses or charitable contributions. Aarp tax help locations For more information, see Notice 2012-69, 2012-51 I. Aarp tax help locations R. Aarp tax help locations B. Aarp tax help locations 712, available at www. Aarp tax help locations irs. Aarp tax help locations gov/irb/2012-51_IRB/ar09. Aarp tax help locations html. Aarp tax help locations Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Aarp tax help locations  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Aarp tax help locations Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Aarp tax help locations Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Aarp tax help locations For more information, visit IRS. Aarp tax help locations gov and enter “work opportunity credit” in the search box. Aarp tax help locations What's New for 2014 Social security and Medicare tax for 2014. Aarp tax help locations  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Aarp tax help locations The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Aarp tax help locations There is no limit on the amount of wages subject to Medicare tax. Aarp tax help locations Reminders Additional employment tax information for farmers. Aarp tax help locations  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Aarp tax help locations For the latest information about employment tax developments impacting farmers, go to www. Aarp tax help locations irs. Aarp tax help locations gov/pub51. Aarp tax help locations Correcting a previously filed Form 943. Aarp tax help locations  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Aarp tax help locations Form 943-X is filed separately from Form 943. Aarp tax help locations For more information on correcting Form 943, see the Instructions for Form 943-X. Aarp tax help locations Federal tax deposits must be made by electronic funds transfer. Aarp tax help locations  You must use electronic funds transfer to make all federal tax deposits. Aarp tax help locations Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Aarp tax help locations 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. Aarp tax help locations Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Aarp tax help locations EFTPS is a free service provided by the Department of Treasury. Aarp tax help locations Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Aarp tax help locations For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Aarp tax help locations To get more information about EFTPS or to enroll in EFTPS, visit www. Aarp tax help locations eftps. Aarp tax help locations gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Aarp tax help locations Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Aarp tax help locations Important Dates for 2014 You should take the action indicated by the dates listed. Aarp tax help locations See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Aarp tax help locations Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Aarp tax help locations For these dates, see Publication 509, Tax Calendars (For use in 2014). Aarp tax help locations Note. Aarp tax help locations  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Aarp tax help locations A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Aarp tax help locations For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Aarp tax help locations S. Aarp tax help locations Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Aarp tax help locations See Private delivery services in Publication 51 (Circular A). Aarp tax help locations Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Aarp tax help locations Statewide holidays no longer apply. Aarp tax help locations For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Aarp tax help locations Fiscal year taxpayers. Aarp tax help locations  The due dates listed below apply whether you use a calendar or a fiscal year. Aarp tax help locations By January 31. Aarp tax help locations   File Form 943 with the IRS. Aarp tax help locations If you deposited all Form 943 taxes when due, you have 10 additional days to file. Aarp tax help locations Furnish each employee with a completed Form W-2, Wage and Tax Statement. Aarp tax help locations Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Aarp tax help locations File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Aarp tax help locations If you deposited all the FUTA tax when due, you have 10 additional days to file. Aarp tax help locations File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Aarp tax help locations If you deposited all Form 945 taxes when due, you have 10 additional days to file. Aarp tax help locations By February 15. Aarp tax help locations  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Aarp tax help locations On February 16. Aarp tax help locations  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Aarp tax help locations Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Aarp tax help locations If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Aarp tax help locations If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Aarp tax help locations By February 28. Aarp tax help locations   File paper Forms 1099 and 1096. Aarp tax help locations File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Aarp tax help locations S. Aarp tax help locations Information Returns, with the IRS. Aarp tax help locations For electronically filed returns, see By March 31 below. Aarp tax help locations File paper Forms W-2 and W-3. Aarp tax help locations File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Aarp tax help locations For electronically filed returns, see By March 31 below. Aarp tax help locations By March 31. Aarp tax help locations   File electronic Forms W-2 and 1099. Aarp tax help locations File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Aarp tax help locations For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Aarp tax help locations socialsecurity. Aarp tax help locations gov/employer. Aarp tax help locations For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Aarp tax help locations By April 30, July 31, October 31, and January 31. Aarp tax help locations   Deposit FUTA taxes. Aarp tax help locations Deposit FUTA tax due if it is more than $500. Aarp tax help locations Before December 1. Aarp tax help locations  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Aarp tax help locations Introduction You are generally required to withhold federal income tax from the wages of your employees. Aarp tax help locations You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Aarp tax help locations You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Aarp tax help locations This chapter includes information about these taxes. Aarp tax help locations You must also pay self-employment tax on your net earnings from farming. Aarp tax help locations See chapter 12 for information on self-employment tax. Aarp tax help locations Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Aarp tax help locations Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Aarp tax help locations Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Aarp tax help locations Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Aarp tax help locations Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Aarp tax help locations Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Aarp tax help locations Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Aarp tax help locations Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Aarp tax help locations For more information, see Publication 51 (Circular A). Aarp tax help locations 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. Aarp tax help locations This is so even when you give the employee freedom of action. Aarp tax help locations What matters is that you have the right to control the details of how the services are performed. Aarp tax help locations You are responsible for withholding and paying employment taxes for your employees. Aarp tax help locations You are also required to file employment tax returns. Aarp tax help locations These requirements do not apply to amounts that you pay to independent contractors. Aarp tax help locations See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Aarp tax help locations If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Aarp tax help locations Special rules apply to crew leaders. Aarp tax help locations See Crew Leaders , later. Aarp tax help locations Employer identification number (EIN). Aarp tax help locations   If you have employees, you must have an EIN. Aarp tax help locations If you do not have an EIN, you may apply for one online. Aarp tax help locations Go to IRS. Aarp tax help locations gov and click on the Apply for an EIN Online link under Tools. Aarp tax help locations You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Aarp tax help locations The hours of operation for both numbers are Monday–Friday form 7:00 a. Aarp tax help locations m. Aarp tax help locations –7:00 p. Aarp tax help locations m. Aarp tax help locations local time (Alaska and Hawaii follow Pacific time). Aarp tax help locations You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Aarp tax help locations Employee's social security number (SSN). Aarp tax help locations   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Aarp tax help locations Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Aarp tax help locations It is also available from the SSA's website at www. Aarp tax help locations socialsecurity. Aarp tax help locations gov. Aarp tax help locations   The employee must furnish evidence of age, identity, and U. Aarp tax help locations S. Aarp tax help locations citizenship or lawful immigration status permitting employment with the Form SS-5. Aarp tax help locations An employee who is age 18 or older must appear in person with this evidence at an SSA office. Aarp tax help locations Form I-9. Aarp tax help locations    You must verify that each new employee is legally eligible to work in the United States. Aarp tax help locations This includes completing the Form I-9, Employment Eligibility Verification. Aarp tax help locations Form I-9 is available from the U. Aarp tax help locations S. Aarp tax help locations Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Aarp tax help locations Form I-9 is also available from the USCIS website at www. Aarp tax help locations uscis. Aarp tax help locations gov. Aarp tax help locations You can also contact the USCIS at 1-800-375-5283 for more information. Aarp tax help locations New hire reporting. Aarp tax help locations   You are required to report any new employee to a designated state new hire registry. Aarp tax help locations Many states accept a copy of Form W-4 with employer information added. Aarp tax help locations Visit the Office of Child Support Enforcement website at www. Aarp tax help locations acf. Aarp tax help locations hhs. Aarp tax help locations gov/programs/cse/newhire for more information. Aarp tax help locations Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Aarp tax help locations However, certain exemptions may apply to wages paid to your child, spouse, or parent. Aarp tax help locations Exemptions for your child. Aarp tax help locations   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Aarp tax help locations However, see Nonexempt services of a child or spouse , later. Aarp tax help locations Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Aarp tax help locations Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Aarp tax help locations Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Aarp tax help locations Exemptions for your spouse. Aarp tax help locations   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Aarp tax help locations   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Aarp tax help locations Nonexempt services of a child or spouse. Aarp tax help locations   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Aarp tax help locations A corporation, even if it is controlled by you. Aarp tax help locations A partnership, even if you are a partner. Aarp tax help locations This does not apply to wages paid to your child if each partner is a parent of the child. Aarp tax help locations An estate or trust, even if it is the estate of a deceased parent. Aarp tax help locations In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Aarp tax help locations Exemptions for your parent. Aarp tax help locations   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Aarp tax help locations Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Aarp tax help locations 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. Aarp tax help locations 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. Aarp tax help locations   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Aarp tax help locations Qualified joint venture. Aarp tax help locations   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Aarp tax help locations For more information about qualified joint ventures, see chapter 12. Aarp tax help locations Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Aarp tax help locations Social security and Medicare taxes. Aarp tax help locations   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Aarp tax help locations The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Aarp tax help locations The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Aarp tax help locations Federal income tax withholding. Aarp tax help locations   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Aarp tax help locations Federal unemployment (FUTA) tax. Aarp tax help locations   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Aarp tax help locations The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Aarp tax help locations Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Aarp tax help locations   The farmer is the employer of workers furnished by a crew leader in all other situations. Aarp tax help locations In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Aarp tax help locations For example, some farmers employ individuals to recruit farmworkers exclusively for them. Aarp tax help locations Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Aarp tax help locations The farmer is the employer in these cases. Aarp tax help locations For information about common-law employees, see section 1 of Publication 15-A. Aarp tax help locations For information about crew leaders, see the Department of Labor website at www. Aarp tax help locations dol. Aarp tax help locations gov/whd/regs/compliance/whdfs49. Aarp tax help locations htm. Aarp tax help locations Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Aarp tax help locations You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Aarp tax help locations The $150 test applies separately to each farmworker that you employ. Aarp tax help locations If you employ a family of workers, each member is treated separately. Aarp tax help locations Do not count wages paid by other employers. Aarp tax help locations You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Aarp tax help locations If the $2,500 test for the group is not met, the $150 test for an employee still applies. Aarp tax help locations Exceptions. Aarp tax help locations   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Aarp tax help locations However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Aarp tax help locations   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Aarp tax help locations   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Aarp tax help locations Religious exemption. Aarp tax help locations   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Aarp tax help locations This exemption is available only if both the employee and the employer are members of the group or division. Aarp tax help locations   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Aarp tax help locations Cash wages. Aarp tax help locations   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Aarp tax help locations Cash wages include checks, money orders, and any kind of money or cash. Aarp tax help locations   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Aarp tax help locations Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Aarp tax help locations For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Aarp tax help locations socialsecurity. Aarp tax help locations gov. Aarp tax help locations Noncash wages. Aarp tax help locations    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Aarp tax help locations Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Aarp tax help locations However, they are subject to these taxes if the substance of the transaction is a cash payment. Aarp tax help locations For information on lodging provided as a condition of employment, see Publication 15-B. Aarp tax help locations   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Aarp tax help locations Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Aarp tax help locations Tax rates and social security wage limit. Aarp tax help locations   For 2013, the employer and the employee will pay the following taxes. Aarp tax help locations The employer and employee each pay 6. Aarp tax help locations 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Aarp tax help locations The employer and employee each pay 1. Aarp tax help locations 45% of cash wages for Medicare tax (hospital insurance). Aarp tax help locations The employee pays 0. Aarp tax help locations 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Aarp tax help locations Wage limit. Aarp tax help locations   The limit on wages subject to the social security tax for 2013 is $113,700. Aarp tax help locations There is no limit on wages subject to the Medicare tax. Aarp tax help locations All covered wages are subject to the Medicare tax. Aarp tax help locations Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Aarp tax help locations Paying employee's share. Aarp tax help locations   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Aarp tax help locations It is additional income to the employee. Aarp tax help locations You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Aarp tax help locations Example. Aarp tax help locations Jane operates a small family fruit farm. Aarp tax help locations She employs day laborers in the picking season to enable her to timely get her crop to market. Aarp tax help locations She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Aarp tax help locations When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Aarp tax help locations For 2013, Jane paid Mary $1,000 during the year. Aarp tax help locations Susan enters $1,076. Aarp tax help locations 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Aarp tax help locations 50 social security and Medicare taxes paid for Mary). Aarp tax help locations She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Aarp tax help locations Additional Medicare Tax. Aarp tax help locations   In addition to withholding Medicare tax at 1. Aarp tax help locations 45%, you must withhold a 0. Aarp tax help locations 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Aarp tax help locations 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. Aarp tax help locations Additional Medicare Tax is only imposed on the employee. Aarp tax help locations There is no employer share of Additional Medicare Tax. Aarp tax help locations All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Aarp tax help locations   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). Aarp tax help locations For more information on Additional Medicare Tax, visit IRS. Aarp tax help locations gov and enter “Additional Medicare Tax” in the search box. Aarp tax help locations Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Aarp tax help locations Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Aarp tax help locations The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Aarp tax help locations Form W-4. Aarp tax help locations   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Aarp tax help locations In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Aarp tax help locations An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Aarp tax help locations   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Aarp tax help locations   You should give each new employee a Form W-4 as soon as you hire the employee. Aarp tax help locations For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Aarp tax help locations Have the employee complete and return the form to you before the first payday. Aarp tax help locations If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Aarp tax help locations New Form W-4 for 2014. Aarp tax help locations   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Aarp tax help locations Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Aarp tax help locations You cannot accept substitute Forms W-4 developed by employees. Aarp tax help locations How to figure withholding. Aarp tax help locations   You can use one of several methods to determine the amount to withhold. Aarp tax help locations The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Aarp tax help locations Publication 51 (Circular A) also contains additional information about federal income tax withholding. Aarp tax help locations Nonemployee compensation. Aarp tax help locations   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Aarp tax help locations However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Aarp tax help locations For more information, see the Instructions for Form 1099-MISC. Aarp tax help locations Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Aarp tax help locations However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Aarp tax help locations You meet the notification requirement by giving each employee any of the following. Aarp tax help locations Form W-2, which contains EIC notification on the back of Copy B. Aarp tax help locations A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Aarp tax help locations Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Aarp tax help locations Your own written statement with the exact wording of Notice 797. Aarp tax help locations For more information, see Publication 51 (Circular A). Aarp tax help locations Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Aarp tax help locations You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Aarp tax help locations If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Aarp tax help locations You must also pay the employer's share of social security and Medicare taxes. Aarp tax help locations There is no employer share of Additional Medicare Tax. Aarp tax help locations Form 943. Aarp tax help locations   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Aarp tax help locations Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Aarp tax help locations Deposits. Aarp tax help locations   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Aarp tax help locations However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Aarp tax help locations   For more information on deposit rules, see Publication 51 (Circular A). Aarp tax help locations Electronic deposit requirement. Aarp tax help locations   You must use electronic funds transfer to make all federal tax deposits. Aarp tax help locations Generally, electronic funds transfers are made using EFTPS. Aarp tax help locations 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. Aarp tax help locations Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Aarp tax help locations EFTPS is a free service provided by the Department of Treasury. Aarp tax help locations Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Aarp tax help locations   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Aarp tax help locations To get more information about EFTPS or to enroll in EFTPS, visit www. Aarp tax help locations eftps. Aarp tax help locations gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Aarp tax help locations Additional information about EFTPS is also available in Publication 966. Aarp tax help locations Form W-2. Aarp tax help locations   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Aarp tax help locations However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Aarp tax help locations The date the employee requests the form. Aarp tax help locations The date you make your final payment of wages to the employee. Aarp tax help locations Compensation paid to H-2A visa holders. Aarp tax help locations   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. Aarp tax help locations Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Aarp tax help locations   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Aarp tax help locations In this case, the worker must give the employer a completed Form W-4. Aarp tax help locations Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Aarp tax help locations   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Aarp tax help locations For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Aarp tax help locations Trust fund recovery penalty. Aarp tax help locations   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Aarp tax help locations A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Aarp tax help locations A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Aarp tax help locations   Willfully means voluntarily, consciously, and intentionally. Aarp tax help locations Paying other expenses of the business instead of the taxes due is acting willfully. Aarp tax help locations Consequences of treating an employee as an independent contractor. Aarp tax help locations   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Aarp tax help locations See Publication 15-A for more information. Aarp tax help locations Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Aarp tax help locations You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Aarp tax help locations You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Aarp tax help locations These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Aarp tax help locations See Family Employees , earlier. Aarp tax help locations Alien farmworkers. Aarp tax help locations   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Aarp tax help locations However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Aarp tax help locations Commodity wages. Aarp tax help locations   Payments in kind for farm labor are not cash wages. Aarp tax help locations Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Aarp tax help locations Tax rate and credit. Aarp tax help locations   The gross FUTA tax rate is 6. Aarp tax help locations 0% of the first $7,000 cash wages you pay to each employee during the year. Aarp tax help locations However, you are given a credit of up to 5. Aarp tax help locations 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Aarp tax help locations If your state tax rate (experience rate) is less than 5. Aarp tax help locations 4%, you may still be allowed the full 5. Aarp tax help locations 4% credit. Aarp tax help locations   If you do not pay the state tax, you cannot take the credit. Aarp tax help locations If you are exempt from state unemployment tax for any reason, the full 6. Aarp tax help locations 0% rate applies. Aarp tax help locations See the Instructions for Form 940 for additional information. Aarp tax help locations More information. Aarp tax help locations   For more information on FUTA tax, see Publication 51 (Circular A). Aarp tax help locations Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Aarp tax help locations It must not be collected or deducted from the wages of your employees. Aarp tax help locations Form 940. Aarp tax help locations   Report FUTA tax on Form 940. Aarp tax help locations The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Aarp tax help locations Deposits. Aarp tax help locations   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Aarp tax help locations If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Aarp tax help locations You can add it to the tax for the next quarter. Aarp tax help locations If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Aarp tax help locations If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Aarp tax help locations Electronic deposit requirement. Aarp tax help locations   You must use electronic funds transfer to make all federal tax deposits. Aarp tax help locations Generally, electronic funds transfers are made using EFTPS. Aarp tax help locations 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. Aarp tax help locations Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Aarp tax help locations EFTPS is a free service provided by the Department of Treasury. Aarp tax help locations Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Aarp tax help locations   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Aarp tax help locations To get more information about EFTPS or to enroll in EFTPS, visit www. Aarp tax help locations eftps. Aarp tax help locations gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Aarp tax help locations Additional information about EFTPS is also available in Publication 966. Aarp tax help locations Prev  Up  Next   Home   More Online Publications
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Stakeholder Liaison Local Contacts

Stakeholder Liaison establishes relationships with practitioner and industry organizations representing small business and self-employed taxpayers. We provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. We also elevate issues that affect tax administration. To establish a relationship with us or report an issue, use this list to find a contact in your state.

Please note, the contacts on this page are intended for practitioner and industry stakeholders, not to respond to tax law questions. For tax law questions, please refer to the “Help and Resources” tab on the irs.gov home page.

Stakeholder Liaison Area Phone Email
Mid-Atlantic - PA, NJ, DE, WV, CT, ME, VT, RI (412) 395-5243 cassandra.l.hellmann@irs.gov
New York - NY, MA, NH (212) 436-1638 sbse.sl.newyork@irs.gov
Great Lakes - IN, MI, OH (216) 522-2563 sbse.sl.great.lakes@irs.gov
Midwest - MN, MT, WI, ND, SD, IA (651) 312-7836 betty.l.mueller@irs.gov
Southwest - AZ, TX, NM (513) 263-4092 sl.southwest@irs.gov
Central - IL, MO, KS, NE, OK (412) 395-5243 cassandra.l.hellmann@irs.gov
Mid-South - KY, TN, AL, MS, AR, LA (405) 297-4045 patricia.y.wright@irs.gov
Southeast - FL, GA, PR (954) 423-7686 cheri.kirsch@irs.gov
South Atlantic - MD, VA, NC, SC, DC (336) 574-6311 terza.d.lowdermilk@irs.gov
Northwest - AK, CO, WA, OR, UT, ID, WY (206) 220-5300 sl.northwest@irs.gov
Western - CA, HI, NV (510) 637-4541 sbse.sl.western.area@irs.gov

 

Please feel free to download and print Stakeholder Liaison Local Contacts list. (PDF)

Page Last Reviewed or Updated: 30-Aug-2013

The Aarp Tax Help Locations

Aarp tax help locations Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Aarp tax help locations Tax questions. Aarp tax help locations Useful Items - You may want to see: Reminders Future developments. Aarp tax help locations  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. Aarp tax help locations irs. Aarp tax help locations gov/pub536. Aarp tax help locations Photographs of missing children. Aarp tax help locations  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Aarp tax help locations Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Aarp tax help locations You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Aarp tax help locations Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). Aarp tax help locations An NOL year is the year in which an NOL occurs. Aarp tax help locations You can use an NOL by deducting it from your income in another year or years. Aarp tax help locations What this publication covers. Aarp tax help locations   This publication discusses NOLs for individuals, estates, and trusts. Aarp tax help locations It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. Aarp tax help locations To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. Aarp tax help locations A loss from operating a business is the most common reason for an NOL. Aarp tax help locations Partnerships and S corporations generally cannot use an NOL. Aarp tax help locations However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. Aarp tax help locations Keeping records. Aarp tax help locations   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. Aarp tax help locations    You should attach all required documents to the Form 1045 or Form 1040X. Aarp tax help locations For details, see the instructions for Form 1045 or Form 1040X. Aarp tax help locations What is not covered in this publication?   The following topics are not covered in this publication. Aarp tax help locations Bankruptcies. Aarp tax help locations See Publication 908, Bankruptcy Tax Guide. Aarp tax help locations NOLs of corporations. Aarp tax help locations See Publication 542, Corporations. Aarp tax help locations Section references. Aarp tax help locations   Section references are to the Internal Revenue Code unless otherwise noted. Aarp tax help locations Comments and suggestions. Aarp tax help locations   We welcome your comments about this publication and your suggestions for future editions. Aarp tax help locations   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Aarp tax help locations NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Aarp tax help locations Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Aarp tax help locations   You can send your comments from www. Aarp tax help locations irs. Aarp tax help locations gov/formspubs/. Aarp tax help locations Click on “More Information. Aarp tax help locations ” and then on “Comment on Tax Forms and Publications. Aarp tax help locations ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Aarp tax help locations Ordering forms and publications. Aarp tax help locations   Visit www. Aarp tax help locations irs. Aarp tax help locations gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Aarp tax help locations Internal Revenue Service 1201 N. Aarp tax help locations Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Aarp tax help locations   If you have a tax question, check the information available on IRS. Aarp tax help locations gov or call 1-800-829-1040. Aarp tax help locations We cannot answer tax questions sent to either of the above addresses. Aarp tax help locations Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. Aarp tax help locations S. Aarp tax help locations Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. Aarp tax help locations Prev  Up  Next   Home   More Online Publications