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Amend Return

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Amend Return

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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 Amend Return

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