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Amendment 1040x

1040 ComH And R Block 1040xTax For Military2011 Tax FilingMilitary TaxesOhio Tax Form 1040ezIrs Form 1040ez Tax TablesHow To Get A 1040x FormFree State Income Tax Forms OnlineFree Irs Tax FilingHow To Amend A 2012 Tax ReturnFile State Taxes FreeFree FileForm 1040ezIrs Tax Return Forms 2012Turbo Tax Free FileFree Taxes FilingEfile State TaxFile State Income TaxTax Filing Deadline 2010Filing Taxes Self EmployedState Tax File1040x 2012Irs Tax Forms For 2011File 1040x Free2012 Tax Forms 1040Federal Tax Return FormsIrs InstructionsState Tax Return For FreeIrs Amended Return InstructionsFree Tax Return H&r BlockFile 2010 Taxes Online TurbotaxFree State File Taxes1040a Tax FormTurbo Tax Ez FormI Need To File My 2012 Federal TaxesH&r Block Income TaxFederal 1040x FormSelf Employed Tax Calculator2012 Tax

Amendment 1040x

Amendment 1040x Index A Assistance (see Tax help) F Free tax services, Free help with your tax return. Amendment 1040x H Help (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Foreign Account Tax Compliance Act

ALERT  

Regulations coordinating chapters 3, 4, 61, and section 3406 of the Internal Revenue Code and revising the final FATCA regulations have been posted to the Federal Register for publication.

See below for links to the new final and temporary regulations (and the associated notices of proposed rulemaking by cross-reference). Please note: Clicking any of the Federal Register publication links below will direct you first to an intermediate web page advising that you are leaving the IRS website. Click the button indicating you wish to leave the IRS website. 

Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment Pages 12725 - 12809 [FR DOC # 2014-03991]

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities Pages 12811 - 12865 [FR DOC # 2014-03967]

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities Pages 12867 - 12878 [FR DOC # 2014-03960]

Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations Pages 12879 - 12888 [FR DOC # 2014-03990]

The following FATCA Forms and Instructions for 2014 are now available on the IRS.GOV Forms and Publications Website:  

  • Form 1042 - Use the 2013 form.  Learn more.
  • Form 1042-S
  • Form 8966
  • Form W-8BEN - Use the 2013 form.  Learn more.
  • Instructions to Form W-8BEN
  • Form W-8ECI
  • Instructions to Form W-8ECI

Click here to access IRS.GOV Forms and Publications Website.

The provisions commonly known as the Foreign Account Tax Compliance Act (FATCA) became law in March 2010.
  • FATCA targets tax non-compliance by U.S. taxpayers with foreign accounts
  • FATCA focuses on reporting:
 
  • By U.S. taxpayers about certain foreign financial accounts and offshore assets
 
  • By foreign financial institutions about financial accounts held by U.S. taxpayers or foreign entities in which U.S. taxpayers hold a substantial ownership interest
  • The objective of FATCA is the reporting of foreign financial assets; withholding is the cost of not reporting.
Individuals
 
Financial Institutions
 
Governments

 
U.S. individual taxpayers must report information about certain foreign financial accounts and offshore assets on Form 8938 and attach it to their income tax return, if the total asset value exceeds the appropriate reporting threshold.


Form 8938 reporting is in addition to FBAR reporting.
 

 
   
Foreign
To avoid being withheld upon, a foreign financial institution may register with the IRS, obtain a Global Intermediary Identification Number (GIIN) and report certain information on U.S. accounts to the IRS.

U.S.
U.S. financial institutions and other U.S withholding agents must both withhold 30% on certain payments to foreign entities that do not document their FATCA status and report information about certain non-financial foreign entities.
 
   
If a jurisdiction enters into an Intergovernmental Agreement (IGA) to implement FATCA, the reporting and other compliance burdens on the financial institutions in the jurisdiction may be simplified. Such financial institutions will not be subject to withholding under FATCA.
 

 

Page Last Reviewed or Updated: 19-Mar-2014

The Amendment 1040x

Amendment 1040x Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Amendment 1040x irs. Amendment 1040x gov/pub51. Amendment 1040x What's New Social security and Medicare tax for 2014. Amendment 1040x  The social security tax rate is 6. Amendment 1040x 2% each for the employee and employer, unchanged from 2013. Amendment 1040x The social security wage base limit is $117,000. Amendment 1040x The Medicare tax rate is 1. Amendment 1040x 45% each for the employee and employer, unchanged from 2013. Amendment 1040x There is no wage base limit for Medicare tax. Amendment 1040x Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Amendment 1040x Withholding allowance. Amendment 1040x  The 2014 amount for one withholding allowance on an annual basis is $3,950. Amendment 1040x Change of responsible party. Amendment 1040x  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Amendment 1040x Form 8822-B must be filed within 60 days of the change. Amendment 1040x If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Amendment 1040x For a definition of "responsible party", see the Form 8822-B instructions. Amendment 1040x Same-sex marriage. Amendment 1040x  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Amendment 1040x For more information, see Revenue Ruling 2013-17, 2013-38 I. Amendment 1040x R. Amendment 1040x B. Amendment 1040x 201, available at www. Amendment 1040x irs. Amendment 1040x gov/irb/2013-38_IRB/ar07. Amendment 1040x html. Amendment 1040x Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Amendment 1040x Notice 2013-61, 2013-44 I. Amendment 1040x R. Amendment 1040x B. Amendment 1040x 432, is available at www. Amendment 1040x irs. Amendment 1040x gov/irb/2013-44_IRB/ar10. Amendment 1040x html. Amendment 1040x Reminders Additional Medicare Tax withholding. Amendment 1040x  In addition to withholding Medicare tax at 1. Amendment 1040x 45%, you must withhold a 0. Amendment 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amendment 1040x 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. Amendment 1040x Additional Medicare Tax is only imposed on the employee. Amendment 1040x There is no employer share of Additional Medicare Tax. Amendment 1040x 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. Amendment 1040x 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. Amendment 1040x For more information on Additional Medicare Tax, visit IRS. Amendment 1040x gov and enter “Additional Medicare Tax” in the search box. Amendment 1040x Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Amendment 1040x  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Amendment 1040x 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. Amendment 1040x For more information, visit IRS. Amendment 1040x gov and enter “work opportunity tax credit” in the search box. Amendment 1040x Outsourcing payroll duties. Amendment 1040x  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Amendment 1040x The employer remains responsible if the third party fails to perform any required action. Amendment 1040x If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Amendment 1040x gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Amendment 1040x COBRA premium assistance credit. Amendment 1040x  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Amendment 1040x For more information, see COBRA premium assistance credit under Introduction. Amendment 1040x Compensation paid to H-2A foreign agricultural workers. Amendment 1040x  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Amendment 1040x Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Amendment 1040x On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Amendment 1040x An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Amendment 1040x In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Amendment 1040x Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Amendment 1040x These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Amendment 1040x 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. Amendment 1040x Additional employment tax information. Amendment 1040x  Visit the IRS website at www. Amendment 1040x irs. Amendment 1040x gov/businesses and click on Employment Taxes under Businesses Topics. Amendment 1040x For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Amendment 1040x m. Amendment 1040x –7:00 p. Amendment 1040x m. Amendment 1040x local time (Alaska and Hawaii follow Pacific time). Amendment 1040x Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Amendment 1040x Disregarded entities and qualified subchapter S subsidiaries (QSubs). Amendment 1040x  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Amendment 1040x Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Amendment 1040x See Regulations sections 1. Amendment 1040x 1361-4(a)(7) and 301. Amendment 1040x 7701-2(c)(2)(iv). Amendment 1040x Differential wage payments. Amendment 1040x  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Amendment 1040x For more information, see Publication 15 (Circular E). Amendment 1040x Federal tax deposits must be made by electronic funds transfer. Amendment 1040x  You must use electronic funds transfer to make all federal tax deposits. Amendment 1040x Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amendment 1040x 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. Amendment 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amendment 1040x EFTPS is a free service provided by the Department of Treasury. Amendment 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amendment 1040x For more information on making federal tax deposits, see How To Deposit in section 7. Amendment 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Amendment 1040x eftps. Amendment 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amendment 1040x Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Amendment 1040x Electronic filing and payment. Amendment 1040x  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Amendment 1040x Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Amendment 1040x Spend less time and worry on taxes and more time running your business. Amendment 1040x Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Amendment 1040x For e-file, visit the IRS website at www. Amendment 1040x irs. Amendment 1040x gov/efile for additional information. Amendment 1040x For EFTPS, visit www. Amendment 1040x eftps. Amendment 1040x gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Amendment 1040x For electronic filing of Form W-2, visit www. Amendment 1040x socialsecurity. Amendment 1040x gov/employer. Amendment 1040x If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Amendment 1040x If a valid EIN is not provided, the return or payment will not be processed. Amendment 1040x This may result in penalties and delays in processing your return or payment. Amendment 1040x Electronic funds withdrawal (EFW). Amendment 1040x  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Amendment 1040x However, do not use EFW to make federal tax deposits. Amendment 1040x For more information on paying your taxes using EFW, visit the IRS website at www. Amendment 1040x irs. Amendment 1040x gov/e-pay. Amendment 1040x A fee may be charged to file electronically. Amendment 1040x Credit or debit card payments. Amendment 1040x   Employers can pay the balance due shown on Form 943 by credit or debit card. Amendment 1040x Do not use a credit or debit card to make federal tax deposits. Amendment 1040x For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Amendment 1040x irs. Amendment 1040x gov/e-pay. Amendment 1040x When you hire a new employee. Amendment 1040x  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Amendment 1040x Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Amendment 1040x If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Amendment 1040x If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Amendment 1040x See section 1 for more information. Amendment 1040x Eligibility for employment. Amendment 1040x  You must verify that each new employee is legally eligible to work in the United States. Amendment 1040x This includes completing the U. Amendment 1040x S. Amendment 1040x Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Amendment 1040x You can get the form from USCIS offices or by calling 1-800-870-3676. Amendment 1040x Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Amendment 1040x uscis. Amendment 1040x gov for more information. Amendment 1040x New hire reporting. Amendment 1040x   You are required to report any new employee to a designated state new-hire registry. Amendment 1040x A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Amendment 1040x Many states accept a copy of Form W-4 with employer information added. Amendment 1040x Visit the Office of Child Support Enforcement's website at www. Amendment 1040x acf. Amendment 1040x hhs. Amendment 1040x gov/programs/cse/newhire for more information. Amendment 1040x Dishonored payments. Amendment 1040x  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Amendment 1040x The penalty is $25 or 2% of the payment, whichever is more. Amendment 1040x However, the penalty on dishonored payments of $24. Amendment 1040x 99 or less is an amount equal to the payment. Amendment 1040x For example, a dishonored payment of $18 is charged a penalty of $18. Amendment 1040x Forms in Spanish. Amendment 1040x  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Amendment 1040x For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Amendment 1040x For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Amendment 1040x References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Amendment 1040x Information returns. Amendment 1040x  You may be required to file information returns to report certain types of payments made during the year. Amendment 1040x For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Amendment 1040x For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Amendment 1040x Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Amendment 1040x See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Amendment 1040x If you file 250 or more Forms W-2, you must file them electronically. Amendment 1040x SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Amendment 1040x Information reporting customer service site. Amendment 1040x  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Amendment 1040x If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Amendment 1040x The call site can also be reached by email at mccirp@irs. Amendment 1040x gov. Amendment 1040x Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Amendment 1040x Web-based application for an employer identification number (EIN). Amendment 1040x  You can apply for an employer identification number (EIN) online by visiting IRS. Amendment 1040x gov and clicking on the Apply for an EIN Online link under Tools. Amendment 1040x When a crew leader furnishes workers to you. Amendment 1040x  Record the crew leader's name, address, and EIN. Amendment 1040x See sections 2 and 10. Amendment 1040x Change of address. Amendment 1040x  Use Form 8822-B to notify the IRS of an address change. Amendment 1040x Do not mail form 8822-B with your employment tax return. Amendment 1040x Ordering forms and publications. Amendment 1040x  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Amendment 1040x irs. Amendment 1040x gov/businesses. Amendment 1040x Click on the Online Ordering for Information Returns and Employer Returns. Amendment 1040x You can also visit www. Amendment 1040x irs. Amendment 1040x gov/formspubs to download other forms and publications. Amendment 1040x Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Amendment 1040x Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Amendment 1040x socialsecurity. Amendment 1040x gov/employer, to register for Business Services Online. Amendment 1040x You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Amendment 1040x Form W-3 will be created for you based on your Forms W-2. Amendment 1040x Tax Questions. Amendment 1040x   If you have a tax question, check the information available on IRS. Amendment 1040x gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Amendment 1040x m. Amendment 1040x –7:00 p. Amendment 1040x m. Amendment 1040x local time (Alaska and Hawaii follow Pacific time). Amendment 1040x We cannot answer tax questions sent to the address provided later for comments and suggestions. Amendment 1040x Recordkeeping. Amendment 1040x  Keep all records of employment taxes for at least 4 years. Amendment 1040x These should be available for IRS review. Amendment 1040x Your records should include the following information. Amendment 1040x Your employer identification number (EIN). Amendment 1040x Amounts and dates of all wage, annuity, and pension payments. Amendment 1040x Names, addresses, social security numbers, and occupations of employees and recipients. Amendment 1040x Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Amendment 1040x Dates of employment for each employee. Amendment 1040x Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Amendment 1040x Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Amendment 1040x Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Amendment 1040x Copies of returns filed and confirmation numbers. Amendment 1040x Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Amendment 1040x If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Amendment 1040x If the crew leader has no permanent mailing address, record his or her present address. Amendment 1040x Private delivery services. Amendment 1040x  You can use certain private delivery services designated by the IRS to send tax returns and payments. Amendment 1040x The list includes only the following. Amendment 1040x DHL Express (DHL): DHL Same Day Service. Amendment 1040x Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Amendment 1040x United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Amendment 1040x M. Amendment 1040x , UPS Worldwide Express Plus, and UPS Worldwide Express. Amendment 1040x For the IRS mailing address to use if you are using a private delivery service, go to IRS. Amendment 1040x gov and enter "private delivery service" in the search box. Amendment 1040x Your private delivery service can tell you how to get written proof of the mailing date. Amendment 1040x Private delivery services cannot deliver items to P. Amendment 1040x O. Amendment 1040x boxes. Amendment 1040x You must use the U. Amendment 1040x S. Amendment 1040x Postal Service to mail any item to an IRS P. Amendment 1040x O. Amendment 1040x box address. Amendment 1040x Photographs of missing children. Amendment 1040x  The IRS is a proud partner with the National Center for Missing and Exploited Children. Amendment 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amendment 1040x 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. Amendment 1040x Calendar The following are important dates and responsibilities. Amendment 1040x See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Amendment 1040x Also see Publication 509, Tax Calendars. Amendment 1040x   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. Amendment 1040x A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Amendment 1040x However, a statewide legal holiday does not delay the due date of federal tax deposits. Amendment 1040x See Deposits on Business Days Only in section 7. Amendment 1040x For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Amendment 1040x S. Amendment 1040x Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Amendment 1040x See Private delivery services under Reminders. Amendment 1040x By January 31 . Amendment 1040x   File Form 943. Amendment 1040x See section 8 for more information on Form 943. Amendment 1040x If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Amendment 1040x Furnish each employee with a completed Form W-2. Amendment 1040x Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Amendment 1040x File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Amendment 1040x See section 10 for more information on FUTA. Amendment 1040x If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Amendment 1040x File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Amendment 1040x If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Amendment 1040x By February 15. Amendment 1040x  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Amendment 1040x On February 16. Amendment 1040x  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Amendment 1040x 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. Amendment 1040x If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Amendment 1040x See section 5 for more information. Amendment 1040x 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. Amendment 1040x By February 28. Amendment 1040x   File paper Forms 1099 and 1096. Amendment 1040x File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Amendment 1040x S. Amendment 1040x Information Returns, with the IRS. Amendment 1040x For electronically filed returns, see By March 31 below. Amendment 1040x File paper Forms W-2 and W-3. Amendment 1040x File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Amendment 1040x For electronically filed returns, see By March 31 next. Amendment 1040x By March 31. Amendment 1040x   File electronic Forms W-2 and 1099. Amendment 1040x File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Amendment 1040x 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. Amendment 1040x socialsecurity. Amendment 1040x gov/employer. Amendment 1040x For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Amendment 1040x By April 30, July 31, October 31, and January 31. Amendment 1040x   Deposit FUTA taxes. Amendment 1040x Deposit FUTA tax if the undeposited amount is over $500. Amendment 1040x Before December 1. Amendment 1040x  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Amendment 1040x Introduction This publication is for employers of agricultural workers (farmworkers). Amendment 1040x It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Amendment 1040x Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Amendment 1040x If you have nonfarm employees, see Publication 15 (Circular E). Amendment 1040x If you have employees in the U. Amendment 1040x S. Amendment 1040x Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Amendment 1040x Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Amendment 1040x Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Amendment 1040x Comments and suggestions. Amendment 1040x   We welcome your comments about this publication and your suggestions for future editions. Amendment 1040x   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Amendment 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amendment 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amendment 1040x   You can also send us comments from www. Amendment 1040x irs. Amendment 1040x gov/formspubs. Amendment 1040x Click on More Information and then click on Comment on Tax Forms and Publications. Amendment 1040x   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Amendment 1040x COBRA premium assistance credit. Amendment 1040x   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Amendment 1040x COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Amendment 1040x Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Amendment 1040x Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Amendment 1040x Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Amendment 1040x For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Amendment 1040x   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Amendment 1040x For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Amendment 1040x   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Amendment 1040x The assistance for the coverage can last up to 15 months. Amendment 1040x   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Amendment 1040x For more information, see Notice 2009-27, 2009-16 I. Amendment 1040x R. Amendment 1040x B. Amendment 1040x 838, available at www. Amendment 1040x irs. Amendment 1040x gov/irb/2009-16_irb/ar09. Amendment 1040x html. Amendment 1040x   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Amendment 1040x   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Amendment 1040x The reimbursement is made through a credit against the employer's employment tax liabilities. Amendment 1040x For information on how to claim the credit, see the Instructions for Form 943. Amendment 1040x The credit is treated as a deposit made on the first day of the return period. Amendment 1040x In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Amendment 1040x In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Amendment 1040x   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Amendment 1040x Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Amendment 1040x In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Amendment 1040x In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Amendment 1040x Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Amendment 1040x Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Amendment 1040x A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Amendment 1040x   For more information, visit IRS. Amendment 1040x gov and enter “COBRA” in the search box. Amendment 1040x Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications