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Can I File My 2012 Taxes In 2013

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Can I File My 2012 Taxes In 2013

Can i file my 2012 taxes in 2013 12. Can i file my 2012 taxes in 2013   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Can i file my 2012 taxes in 2013 Internal Revenue Service 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. Can i file my 2012 taxes in 2013 Free help with your return. Can i file my 2012 taxes in 2013   You can get free help preparing your return nationwide from IRS-certified volunteers. Can i file my 2012 taxes in 2013 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Can i file my 2012 taxes in 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Can i file my 2012 taxes in 2013 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Can i file my 2012 taxes in 2013 gov, download the IRS2Go app, or call 1-800-906-9887. Can i file my 2012 taxes in 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i file my 2012 taxes in 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i file my 2012 taxes in 2013 aarp. Can i file my 2012 taxes in 2013 org/money/taxaide or call 1-888-227-7669. Can i file my 2012 taxes in 2013 For more information on these programs, go to IRS. Can i file my 2012 taxes in 2013 gov and enter “VITA” in the search box. Can i file my 2012 taxes in 2013 Internet. Can i file my 2012 taxes in 2013    IRS. Can i file my 2012 taxes in 2013 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Can i file my 2012 taxes in 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Can i file my 2012 taxes in 2013 gov or download the IRS2Go app and select the Refund Status option. Can i file my 2012 taxes in 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i file my 2012 taxes in 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i file my 2012 taxes in 2013 Use the Interactive Tax Assistant (ITA) to research your tax questions. Can i file my 2012 taxes in 2013 No need to wait on the phone or stand in line. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 When you reach the response screen, you can print the entire interview and the final response for your records. Can i file my 2012 taxes in 2013 New subject areas are added on a regular basis. Can i file my 2012 taxes in 2013  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Can i file my 2012 taxes in 2013 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Can i file my 2012 taxes in 2013 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Can i file my 2012 taxes in 2013 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 You can also ask the IRS to mail a return or an account transcript to you. Can i file my 2012 taxes in 2013 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Can i file my 2012 taxes in 2013 gov or by calling 1-800-908-9946. Can i file my 2012 taxes in 2013 Tax return and tax account transcripts are generally available for the current year and the past three years. Can i file my 2012 taxes in 2013 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Can i file my 2012 taxes in 2013 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 Check the status of your amended return using Where's My Amended Return? Go to IRS. Can i file my 2012 taxes in 2013 gov and enter Where's My Amended Return? in the search box. Can i file my 2012 taxes in 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i file my 2012 taxes in 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. Can i file my 2012 taxes in 2013 Make a payment using one of several safe and convenient electronic payment options available on IRS. Can i file my 2012 taxes in 2013 gov. Can i file my 2012 taxes in 2013 Select the Payment tab on the front page of IRS. Can i file my 2012 taxes in 2013 gov for more information. Can i file my 2012 taxes in 2013 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Can i file my 2012 taxes in 2013 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i file my 2012 taxes in 2013 gov. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i file my 2012 taxes in 2013 gov. Can i file my 2012 taxes in 2013 Request an Electronic Filing PIN by going to IRS. Can i file my 2012 taxes in 2013 gov and entering Electronic Filing PIN in the search box. Can i file my 2012 taxes in 2013 Download forms, instructions and publications, including accessible versions for people with disabilities. Can i file my 2012 taxes in 2013 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Can i file my 2012 taxes in 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Can i file my 2012 taxes in 2013 An employee can answer questions about your tax account or help you set up a payment plan. Can i file my 2012 taxes in 2013 Before you visit, check the Office Locator on IRS. Can i file my 2012 taxes in 2013 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Can i file my 2012 taxes in 2013 If you have a special need, such as a disability, you can request an appointment. Can i file my 2012 taxes in 2013 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i file my 2012 taxes in 2013 Apply for an Employer Identification Number (EIN). Can i file my 2012 taxes in 2013 Go to IRS. Can i file my 2012 taxes in 2013 gov and enter Apply for an EIN in the search box. Can i file my 2012 taxes in 2013 Read the Internal Revenue Code, regulations, or other official guidance. Can i file my 2012 taxes in 2013 Read Internal Revenue Bulletins. Can i file my 2012 taxes in 2013 Sign up to receive local and national tax news and more by email. Can i file my 2012 taxes in 2013 Just click on “subscriptions” above the search box on IRS. Can i file my 2012 taxes in 2013 gov and choose from a variety of options. Can i file my 2012 taxes in 2013    Phone. Can i file my 2012 taxes in 2013 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i file my 2012 taxes in 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. Can i file my 2012 taxes in 2013 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Can i file my 2012 taxes in 2013 gov, or download the IRS2Go app. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i file my 2012 taxes in 2013 Most VITA and TCE sites offer free electronic filing. Can i file my 2012 taxes in 2013 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can i file my 2012 taxes in 2013 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i file my 2012 taxes in 2013 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i file my 2012 taxes in 2013 Note, the above information is for our automated hotline. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can i file my 2012 taxes in 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i file my 2012 taxes in 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. Can i file my 2012 taxes in 2013 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). Can i file my 2012 taxes in 2013 You should receive your order within 10 business days. Can i file my 2012 taxes in 2013 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can i file my 2012 taxes in 2013 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can i file my 2012 taxes in 2013 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Can i file my 2012 taxes in 2013    Walk-in. Can i file my 2012 taxes in 2013 You can find a selection of forms, publications and services — in-person. Can i file my 2012 taxes in 2013 Products. Can i file my 2012 taxes in 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i file my 2012 taxes in 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can i file my 2012 taxes in 2013 Services. Can i file my 2012 taxes in 2013 You can walk in to your local TAC for face-to-face tax help. Can i file my 2012 taxes in 2013 An employee can answer questions about your tax account or help you set up a payment plan. Can i file my 2012 taxes in 2013 Before visiting, use the Office Locator tool on IRS. Can i file my 2012 taxes in 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Can i file my 2012 taxes in 2013    Mail. Can i file my 2012 taxes in 2013 You can send your order for forms, instructions, and publications to the address below. Can i file my 2012 taxes in 2013 You should receive a response within 10 business days after your request is received. Can i file my 2012 taxes in 2013  Internal Revenue Service 1201 N. Can i file my 2012 taxes in 2013 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Can i file my 2012 taxes in 2013 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i file my 2012 taxes in 2013 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can i file my 2012 taxes in 2013   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 You face (or your business is facing) an immediate threat of adverse action. Can i file my 2012 taxes in 2013 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can i file my 2012 taxes in 2013   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. Can i file my 2012 taxes in 2013 Here's why we can help: TAS is an independent organization within the IRS. Can i file my 2012 taxes in 2013 Our advocates know how to work with the IRS. Can i file my 2012 taxes in 2013 Our services are free and tailored to meet your needs. Can i file my 2012 taxes in 2013 We have offices in every state, the District of Columbia, and Puerto Rico. Can i file my 2012 taxes in 2013   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. Can i file my 2012 taxes in 2013   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can i file my 2012 taxes in 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Can i file my 2012 taxes in 2013 Low Income Taxpayer Clinics (LITCs) 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. Can i file my 2012 taxes in 2013 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can i file my 2012 taxes in 2013 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Can i file my 2012 taxes in 2013 Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Can i file my 2012 taxes in 2013 The SBA also has publications and videos on a variety of business topics. Can i file my 2012 taxes in 2013 The following briefly describes assistance provided by the SBA. Can i file my 2012 taxes in 2013 Small Business Development Centers (SBDCs). Can i file my 2012 taxes in 2013   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Can i file my 2012 taxes in 2013 Help is available when beginning, improving, or expanding a small business. Can i file my 2012 taxes in 2013 Business Information Centers (BICs). Can i file my 2012 taxes in 2013   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Can i file my 2012 taxes in 2013 BICs also offer one-on-one assistance. Can i file my 2012 taxes in 2013 Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Can i file my 2012 taxes in 2013 Service Corps of Retired Executives (SCORE). Can i file my 2012 taxes in 2013   SCORE provides small business counseling and training to current and prospective small business owners. Can i file my 2012 taxes in 2013 SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Can i file my 2012 taxes in 2013 SCORE also offers a variety of small business workshops. Can i file my 2012 taxes in 2013 Internet. Can i file my 2012 taxes in 2013    You can visit the SBA website at www. Can i file my 2012 taxes in 2013 sba. Can i file my 2012 taxes in 2013 gov. Can i file my 2012 taxes in 2013 While visiting the SBA website, you can find a variety of information of interest to small business owners. Can i file my 2012 taxes in 2013 Phone. Can i file my 2012 taxes in 2013    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Can i file my 2012 taxes in 2013 Walk-in. Can i file my 2012 taxes in 2013   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Can i file my 2012 taxes in 2013 To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Can i file my 2012 taxes in 2013 Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Can i file my 2012 taxes in 2013 Most of these are available from the Superintendent of Documents at the Government Printing Office. Can i file my 2012 taxes in 2013 You can get information and order these publications and pamphlets in several ways. Can i file my 2012 taxes in 2013 Internet. Can i file my 2012 taxes in 2013   You can visit the GPO website at  www. Can i file my 2012 taxes in 2013 access. Can i file my 2012 taxes in 2013 gpo. Can i file my 2012 taxes in 2013 gov. Can i file my 2012 taxes in 2013 Mail. Can i file my 2012 taxes in 2013   Write to the GPO at the following address. Can i file my 2012 taxes in 2013  Superintendent of Documents U. Can i file my 2012 taxes in 2013 S. Can i file my 2012 taxes in 2013 Government Printing Office P. Can i file my 2012 taxes in 2013 O. Can i file my 2012 taxes in 2013 Box 979050 St. Can i file my 2012 taxes in 2013 Louis, MO 63917-9000 Phone. Can i file my 2012 taxes in 2013   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. Can i file my 2012 taxes in 2013 Prev  Up  Next   Home   More Online Publications
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The Can I File My 2012 Taxes In 2013

Can i file my 2012 taxes in 2013 Publication 15 - Main Content Table of Contents 1. Can i file my 2012 taxes in 2013 Employer Identification Number (EIN) 2. Can i file my 2012 taxes in 2013 Who Are Employees?Relief provisions. Can i file my 2012 taxes in 2013 Business Owned and Operated by Spouses 3. Can i file my 2012 taxes in 2013 Family Employees 4. Can i file my 2012 taxes in 2013 Employee's Social Security Number (SSN)Registering for SSNVS. Can i file my 2012 taxes in 2013 5. Can i file my 2012 taxes in 2013 Wages and Other CompensationAccountable plan. Can i file my 2012 taxes in 2013 Nonaccountable plan. Can i file my 2012 taxes in 2013 Per diem or other fixed allowance. Can i file my 2012 taxes in 2013 50% test. Can i file my 2012 taxes in 2013 Health Savings Accounts and medical savings accounts. Can i file my 2012 taxes in 2013 Nontaxable fringe benefits. Can i file my 2012 taxes in 2013 When fringe benefits are treated as paid. Can i file my 2012 taxes in 2013 Valuation of fringe benefits. Can i file my 2012 taxes in 2013 Withholding on fringe benefits. Can i file my 2012 taxes in 2013 Depositing taxes on fringe benefits. Can i file my 2012 taxes in 2013 6. Can i file my 2012 taxes in 2013 TipsOrdering rule. Can i file my 2012 taxes in 2013 7. Can i file my 2012 taxes in 2013 Supplemental Wages 8. Can i file my 2012 taxes in 2013 Payroll Period 9. Can i file my 2012 taxes in 2013 Withholding From Employees' WagesIncome Tax Withholding Social Security and Medicare Taxes Part-Time Workers 10. Can i file my 2012 taxes in 2013 Required Notice to Employees About the Earned Income Credit (EIC) 11. Can i file my 2012 taxes in 2013 Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties 12. Can i file my 2012 taxes in 2013 Filing Form 941 or Form 944 13. Can i file my 2012 taxes in 2013 Reporting Adjustments to Form 941 or Form 944Current Period Adjustments Prior Period Adjustments Wage Repayments 14. Can i file my 2012 taxes in 2013 Federal Unemployment (FUTA) TaxSuccessor employer. Can i file my 2012 taxes in 2013 Household employees. Can i file my 2012 taxes in 2013 When to deposit. Can i file my 2012 taxes in 2013 Household employees. Can i file my 2012 taxes in 2013 Electronic filing by reporting agents. Can i file my 2012 taxes in 2013 16. Can i file my 2012 taxes in 2013 How To Use the Income Tax Withholding TablesWage Bracket Method Percentage Method Alternative Methods of Income Tax Withholding How To Get Tax Help 1. Can i file my 2012 taxes in 2013 Employer Identification Number (EIN) If you are required to report employment taxes or give tax statements to employees or annuitants, you need an EIN. Can i file my 2012 taxes in 2013 The EIN is a nine-digit number the IRS issues. Can i file my 2012 taxes in 2013 The digits are arranged as follows: 00-0000000. Can i file my 2012 taxes in 2013 It is used to identify the tax accounts of employers and certain others who have no employees. Can i file my 2012 taxes in 2013 Use your EIN on all of the items you send to the IRS and SSA. Can i file my 2012 taxes in 2013 For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN. Can i file my 2012 taxes in 2013 If you do not have an EIN, you may apply for one online. Can i file my 2012 taxes in 2013 Go to the IRS. Can i file my 2012 taxes in 2013 gov and click on the Apply for an EIN Online link under Tools. Can i file my 2012 taxes in 2013 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. Can i file my 2012 taxes in 2013 Do not use an SSN in place of an EIN. Can i file my 2012 taxes in 2013 You should have only one EIN. Can i file my 2012 taxes in 2013 If you have more than one and are not sure which one to use, 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). Can i file my 2012 taxes in 2013 Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. Can i file my 2012 taxes in 2013 The IRS will tell you which number to use. Can i file my 2012 taxes in 2013 If you took over another employer's business (see Successor employer in section 9), do not use that employer's EIN. Can i file my 2012 taxes in 2013 If you have applied for an EIN but do not have your EIN by the time a return is due, file a paper return and write “Applied For” and the date you applied for it in the space shown for the number. Can i file my 2012 taxes in 2013 2. Can i file my 2012 taxes in 2013 Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Can i file my 2012 taxes in 2013 See Publication 15-A for details on statutory employees and nonemployees. Can i file my 2012 taxes in 2013 Employee status under common law. Can i file my 2012 taxes in 2013   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Can i file my 2012 taxes in 2013 This is so even when you give the employee freedom of action. Can i file my 2012 taxes in 2013 What matters is that you have the right to control the details of how the services are performed. Can i file my 2012 taxes in 2013 See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Can i file my 2012 taxes in 2013   Generally, people in business for themselves are not employees. Can i file my 2012 taxes in 2013 For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Can i file my 2012 taxes in 2013 However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Can i file my 2012 taxes in 2013   If an employer-employee relationship exists, it does not matter what it is called. Can i file my 2012 taxes in 2013 The employee may be called an agent or independent contractor. Can i file my 2012 taxes in 2013 It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Can i file my 2012 taxes in 2013 Statutory employees. Can i file my 2012 taxes in 2013   If someone who works for you is not an employee under the common law rules discussed earlier, do not withhold federal income tax from his or her pay, unless backup withholding applies. Can i file my 2012 taxes in 2013 Although the following persons may not be common law employees, they are considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions. Can i file my 2012 taxes in 2013 An agent (or commission) driver who delivers food, beverages (other than milk), laundry, or dry cleaning for someone else. Can i file my 2012 taxes in 2013 A full-time life insurance salesperson who sells primarily for one company. Can i file my 2012 taxes in 2013 A homeworker who works by guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. Can i file my 2012 taxes in 2013 A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. Can i file my 2012 taxes in 2013 The orders must be for merchandise for resale or supplies for use in the customer's business. Can i file my 2012 taxes in 2013 The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Can i file my 2012 taxes in 2013    Statutory nonemployees. Can i file my 2012 taxes in 2013   Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Can i file my 2012 taxes in 2013 They are generally treated as self-employed for all federal tax purposes, including income and employment taxes. Can i file my 2012 taxes in 2013 H-2A agricultural workers. Can i file my 2012 taxes in 2013   On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Can i file my 2012 taxes in 2013 Treating employees as nonemployees. Can i file my 2012 taxes in 2013   You will generally be liable for social security and Medicare taxes and withheld income tax if you do not deduct and withhold these taxes because you treated an employee as a nonemployee. Can i file my 2012 taxes in 2013 You may be able to calculate your liability using special section 3509 rates for the employee share of social security and Medicare taxes and the federal income tax withholding. Can i file my 2012 taxes in 2013 The applicable rates depend on whether you filed required Forms 1099. Can i file my 2012 taxes in 2013 You cannot recover the employee share of social security, or Medicare tax, or income tax withholding from the employee if the tax is paid under section 3509. Can i file my 2012 taxes in 2013 You are liable for the income tax withholding regardless of whether the employee paid income tax on the wages. Can i file my 2012 taxes in 2013 You continue to owe the full employer share of social security and Medicare taxes. Can i file my 2012 taxes in 2013 The employee remains liable for the employee share of social security and Medicare taxes. Can i file my 2012 taxes in 2013 See Internal Revenue Code section 3509 for details. Can i file my 2012 taxes in 2013 Also see the Instructions for Form 941-X. Can i file my 2012 taxes in 2013   Section 3509 rates are not available if you intentionally disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social security or Medicare taxes. Can i file my 2012 taxes in 2013 Section 3509 is not available for reclassifying statutory employees. Can i file my 2012 taxes in 2013 See Statutory employees , earlier in this section. Can i file my 2012 taxes in 2013   If the employer issued required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. Can i file my 2012 taxes in 2013 2% plus 20% of the employee rate (see the Instructions for Form 941-X). Can i file my 2012 taxes in 2013 For Medicare taxes; employer rate of 1. Can i file my 2012 taxes in 2013 45% plus 20% of the employee rate of 1. Can i file my 2012 taxes in 2013 45%, for a total rate of 1. Can i file my 2012 taxes in 2013 74% of wages. Can i file my 2012 taxes in 2013 For Additional Medicare Tax; 0. Can i file my 2012 taxes in 2013 18% (20% of the employee rate of 0. Can i file my 2012 taxes in 2013 9%) of wages subject to Additional Medicare Tax. Can i file my 2012 taxes in 2013 For income tax withholding, the rate is 1. Can i file my 2012 taxes in 2013 5% of wages. Can i file my 2012 taxes in 2013   If the employer did not issue required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. Can i file my 2012 taxes in 2013 2% plus 40% of the employee rate (see the Instructions for Form 941-X). Can i file my 2012 taxes in 2013 For Medicare taxes; employer rate of 1. Can i file my 2012 taxes in 2013 45% plus 40% of the employee rate of 1. Can i file my 2012 taxes in 2013 45%, for a total rate of 2. Can i file my 2012 taxes in 2013 03% of wages. Can i file my 2012 taxes in 2013 For Additional Medicare Tax; 0. Can i file my 2012 taxes in 2013 36% (40% of the employee rate of 0. Can i file my 2012 taxes in 2013 9%) of wages subject to Additional Medicare Tax. Can i file my 2012 taxes in 2013 For income tax withholding, the rate is 3. Can i file my 2012 taxes in 2013 0% of wages. Can i file my 2012 taxes in 2013 Relief provisions. Can i file my 2012 taxes in 2013   If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. Can i file my 2012 taxes in 2013 To get this relief, you must file all required federal tax returns, including information returns, on a basis consistent with your treatment of the worker. Can i file my 2012 taxes in 2013 You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. Can i file my 2012 taxes in 2013 See Publication 1976, Do You Qualify for Relief Under Section 530. Can i file my 2012 taxes in 2013 IRS help. Can i file my 2012 taxes in 2013   If you want the IRS to determine whether a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Can i file my 2012 taxes in 2013 Voluntary Classification Settlement Program (VCSP). Can i file my 2012 taxes in 2013   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Can i file my 2012 taxes in 2013 To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Can i file my 2012 taxes in 2013 For more information visit IRS. Can i file my 2012 taxes in 2013 gov and enter “VCSP” in the search box. Can i file my 2012 taxes in 2013 Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Can i file my 2012 taxes in 2013 See Publication 541, Partnerships, for more details. Can i file my 2012 taxes in 2013 The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Can i file my 2012 taxes in 2013 Exception—Qualified joint venture. Can i file my 2012 taxes in 2013   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Can i file my 2012 taxes in 2013 A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Can i file my 2012 taxes in 2013   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Can i file my 2012 taxes in 2013 Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Can i file my 2012 taxes in 2013   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Can i file my 2012 taxes in 2013 If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Can i file my 2012 taxes in 2013 Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Can i file my 2012 taxes in 2013 However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Can i file my 2012 taxes in 2013    Note. Can i file my 2012 taxes in 2013 If your spouse is your employee, not your partner, see One spouse employed by another in section 3. Can i file my 2012 taxes in 2013   For more information on qualified joint ventures, visit IRS. Can i file my 2012 taxes in 2013 gov and enter “qualified joint venture” in the search box. Can i file my 2012 taxes in 2013 Exception—Community income. Can i file my 2012 taxes in 2013   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Can i file my 2012 taxes in 2013 S. Can i file my 2012 taxes in 2013 possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Can i file my 2012 taxes in 2013 You may still make an election to be taxed as a qualified joint venture instead of a partnership. Can i file my 2012 taxes in 2013 See Exception—Qualified joint venture , earlier. Can i file my 2012 taxes in 2013 3. Can i file my 2012 taxes in 2013 Family Employees Child employed by parents. Can i file my 2012 taxes in 2013   Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. Can i file my 2012 taxes in 2013 If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they are not subject to social security and Medicare taxes until the child reaches age 21. Can i file my 2012 taxes in 2013 However, see Covered services of a child or spouse , later in this section. Can i file my 2012 taxes in 2013 Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, are not subject to FUTA tax. Can i file my 2012 taxes in 2013 Payments for the services of a child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child is not regularly employed to do such work. Can i file my 2012 taxes in 2013 One spouse employed by another. Can i file my 2012 taxes in 2013   The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. Can i file my 2012 taxes in 2013 However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, are not subject to social security, Medicare, and FUTA taxes. Can i file my 2012 taxes in 2013 Covered services of a child or spouse. Can i file my 2012 taxes in 2013   The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for: A corporation, even if it is controlled by the child's parent or the individual's spouse; A partnership, even if the child's parent is a partner, unless each partner is a parent of the child; A partnership, even if the individual's spouse is a partner; or An estate, even if it is the estate of a deceased parent. Can i file my 2012 taxes in 2013 Parent employed by son or daughter. Can i file my 2012 taxes in 2013   When the employer is a son or daughter employing his or her parent the following rules apply. Can i file my 2012 taxes in 2013 Payments for the services of a parent in the son’s or daughter’s (the employer’s) trade or business are subject to income tax withholding and social security and Medicare taxes. Can i file my 2012 taxes in 2013 Payments for the services of a parent not in the son’s or daughter’s (the employer’s) trade or business are generally not subject to social security and Medicare taxes. Can i file my 2012 taxes in 2013    Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply: The parent is employed by his or her son or daughter; The son or daughter (the employer) has a child or stepchild living in the home; The son or daughter (the employer) is a widow or widower, divorced, or living with a spouse who, because of a mental or physical condition, cannot care for the child or stepchild for at least 4 continuous weeks in a calendar quarter; and The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition. Can i file my 2012 taxes in 2013   Payments made to a parent employed by his or her child are not subject to FUTA tax, regardless of the type of services provided. Can i file my 2012 taxes in 2013 4. Can i file my 2012 taxes in 2013 Employee's Social Security Number (SSN) You are required to get each employee's name and SSN and to enter them on Form W-2. Can i file my 2012 taxes in 2013 This requirement also applies to resident and nonresident alien employees. Can i file my 2012 taxes in 2013 You should ask your employee to show you his or her social security card. Can i file my 2012 taxes in 2013 The employee may show the card if it is available. Can i file my 2012 taxes in 2013 Do not accept a social security card that says “Not valid for employment. Can i file my 2012 taxes in 2013 ” A social security number issued with this legend does not permit employment. Can i file my 2012 taxes in 2013 You may, but are not required to, photocopy the social security card if the employee provides it. Can i file my 2012 taxes in 2013 If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Can i file my 2012 taxes in 2013 See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Can i file my 2012 taxes in 2013 Applying for a social security card. Can i file my 2012 taxes in 2013   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. Can i file my 2012 taxes in 2013 You can get Form SS-5 at SSA offices, by calling 1-800-772-1213, or from the SSA website at www. Can i file my 2012 taxes in 2013 socialsecurity. Can i file my 2012 taxes in 2013 gov/online/ss-5. Can i file my 2012 taxes in 2013 html. Can i file my 2012 taxes in 2013 The employee must complete and sign Form SS-5; it cannot be filed by the employer. Can i file my 2012 taxes in 2013 You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Can i file my 2012 taxes in 2013 Applying for a social security number. Can i file my 2012 taxes in 2013   If you file Form W-2 on paper and your employee applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Can i file my 2012 taxes in 2013 If you are filing electronically, enter all zeros (000-00-000) in the social security number field. Can i file my 2012 taxes in 2013 When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Can i file my 2012 taxes in 2013 Furnish copies B, C, and 2 of Form W-2c to the employee. Can i file my 2012 taxes in 2013 Up to 25 Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now be filed per session over the Internet, with no limit on the number of sessions. Can i file my 2012 taxes in 2013 For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Can i file my 2012 taxes in 2013 socialsecurity. Can i file my 2012 taxes in 2013 gov/employer. Can i file my 2012 taxes in 2013 Advise your employee to correct the SSN on his or her original Form W-2. Can i file my 2012 taxes in 2013 Correctly record the employee's name and SSN. Can i file my 2012 taxes in 2013   Record the name and number of each employee as they are shown on the employee's social security card. Can i file my 2012 taxes in 2013 If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Can i file my 2012 taxes in 2013 Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Can i file my 2012 taxes in 2013 If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. Can i file my 2012 taxes in 2013 It is not necessary to correct other years if the previous name and number were used for years before the most recent Form W-2. Can i file my 2012 taxes in 2013 IRS individual taxpayer identification numbers (ITINs) for aliens. Can i file my 2012 taxes in 2013   Do not accept an ITIN in place of an SSN for employee identification or for work. Can i file my 2012 taxes in 2013 An ITIN is only available to resident and nonresident aliens who are not eligible for U. Can i file my 2012 taxes in 2013 S. Can i file my 2012 taxes in 2013 employment and need identification for other tax purposes. Can i file my 2012 taxes in 2013 You can identify an ITIN because it is a nine-digit number, beginning with the number “9” with either a “7” or “8” as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN). Can i file my 2012 taxes in 2013    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Can i file my 2012 taxes in 2013 If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier. Can i file my 2012 taxes in 2013 Do not use an ITIN in place of an SSN on Form W-2. Can i file my 2012 taxes in 2013 Verification of social security numbers. Can i file my 2012 taxes in 2013   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Can i file my 2012 taxes in 2013 Visit www. Can i file my 2012 taxes in 2013 socialsecurity. Can i file my 2012 taxes in 2013 gov/employer/ssnv. Can i file my 2012 taxes in 2013 htm for more information. Can i file my 2012 taxes in 2013 Registering for SSNVS. Can i file my 2012 taxes in 2013   You must register online and receive authorization from your employer to use SSNVS. Can i file my 2012 taxes in 2013 To register, visit SSA's website at www. Can i file my 2012 taxes in 2013 ssa. Can i file my 2012 taxes in 2013 gov/employer and click on the Business Services Online link. Can i file my 2012 taxes in 2013 Follow the registration instructions to obtain a user identification (ID) and password. Can i file my 2012 taxes in 2013 You will need to provide the following information about yourself and your company. Can i file my 2012 taxes in 2013 Name. Can i file my 2012 taxes in 2013 SSN. Can i file my 2012 taxes in 2013 Date of birth. Can i file my 2012 taxes in 2013 Type of employer. Can i file my 2012 taxes in 2013 EIN. Can i file my 2012 taxes in 2013 Company name, address, and telephone number. Can i file my 2012 taxes in 2013 Email address. Can i file my 2012 taxes in 2013   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Can i file my 2012 taxes in 2013 You must enter the activation code online to use SSNVS. Can i file my 2012 taxes in 2013 5. Can i file my 2012 taxes in 2013 Wages and Other Compensation Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. Can i file my 2012 taxes in 2013 The pay may be in cash or in other forms. Can i file my 2012 taxes in 2013 It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. Can i file my 2012 taxes in 2013 It does not matter how you measure or make the payments. Can i file my 2012 taxes in 2013 Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. Can i file my 2012 taxes in 2013 Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes. Can i file my 2012 taxes in 2013 More information. Can i file my 2012 taxes in 2013   See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. Can i file my 2012 taxes in 2013 Also, see section 15 for exceptions to the general rules for wages. Can i file my 2012 taxes in 2013 Publication 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. Can i file my 2012 taxes in 2013 Publication 15-B provides information on other forms of compensation, including: Accident and health benefits, Achievement awards, Adoption assistance, Athletic facilities, De minimis (minimal) benefits, Dependent care assistance, Educational assistance, Employee discounts, Employee stock options, Employer-provided cell phones, Group-term life insurance coverage, Health Savings Accounts, Lodging on your business premises, Meals, Moving expense reimbursements, No-additional-cost services, Retirement planning services, Transportation (commuting) benefits, Tuition reduction, and Working condition benefits. Can i file my 2012 taxes in 2013 Employee business expense reimbursements. Can i file my 2012 taxes in 2013   A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' business expenses. Can i file my 2012 taxes in 2013 How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. Can i file my 2012 taxes in 2013 If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement. Can i file my 2012 taxes in 2013   These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for a deduction by the employee. Can i file my 2012 taxes in 2013 Accountable plan. Can i file my 2012 taxes in 2013   To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules. Can i file my 2012 taxes in 2013 They must have paid or incurred deductible expenses while performing services as your employees. Can i file my 2012 taxes in 2013 The reimbursement or advance must be paid for the expense and must not be an amount that would have otherwise been paid by the employee. Can i file my 2012 taxes in 2013 They must substantiate these expenses to you within a reasonable period of time. Can i file my 2012 taxes in 2013 They must return any amounts in excess of substantiated expenses within a reasonable period of time. Can i file my 2012 taxes in 2013   Amounts paid under an accountable plan are not wages and are not subject to income, social security, Medicare, and FUTA taxes. Can i file my 2012 taxes in 2013   If the expenses covered by this arrangement are not substantiated (or amounts in excess of substantiated expenses are not returned within a reasonable period of time), the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan. Can i file my 2012 taxes in 2013 This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time. Can i file my 2012 taxes in 2013   A reasonable period of time depends on the facts and circumstances. Can i file my 2012 taxes in 2013 Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. Can i file my 2012 taxes in 2013 Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them to either return or adequately account for outstanding amounts and they do so within 120 days. Can i file my 2012 taxes in 2013 Nonaccountable plan. Can i file my 2012 taxes in 2013   Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. Can i file my 2012 taxes in 2013 Your payments are treated as paid under a nonaccountable plan if: Your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, You advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount he or she does not use for business expenses, You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or You pay an amount as a reimbursement you would have otherwise paid as wages. Can i file my 2012 taxes in 2013   See section 7 for more information on supplemental wages. Can i file my 2012 taxes in 2013 Per diem or other fixed allowance. Can i file my 2012 taxes in 2013   You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure. Can i file my 2012 taxes in 2013 In these cases, your employee is considered to have accounted to you if your reimbursement does not exceed rates established by the Federal Government. Can i file my 2012 taxes in 2013 The 2013 standard mileage rate for auto expenses was 56. Can i file my 2012 taxes in 2013 5 cents per mile. Can i file my 2012 taxes in 2013 The rate for 2014 is 56 cents per mile. Can i file my 2012 taxes in 2013   The government per diem rates for meals and lodging in the continental United States are listed in Publication 1542, Per Diem Rates. Can i file my 2012 taxes in 2013 Other than the amount of these expenses, your employees' business expenses must be substantiated (for example, the business purpose of the travel or the number of business miles driven). Can i file my 2012 taxes in 2013   If the per diem or allowance paid exceeds the amounts substantiated, you must report the excess amount as wages. Can i file my 2012 taxes in 2013 This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. Can i file my 2012 taxes in 2013 Show the amount equal to the substantiated amount (for example, the nontaxable portion) in box 12 of Form W-2 using code “L. Can i file my 2012 taxes in 2013 ” Wages not paid in money. Can i file my 2012 taxes in 2013   If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you are said to pay them “in kind. Can i file my 2012 taxes in 2013 ” Payments in kind may be in the form of goods, lodging, food, clothing, or services. Can i file my 2012 taxes in 2013 Generally, the fair market value of such payments at the time they are provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes. Can i file my 2012 taxes in 2013   However, noncash payments for household work, agricultural labor, and service not in the employer's trade or business are exempt from social security, Medicare, and FUTA taxes. Can i file my 2012 taxes in 2013 Withhold income tax on these payments only if you and the employee agree to do so. Can i file my 2012 taxes in 2013 Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment. Can i file my 2012 taxes in 2013 Moving expenses. Can i file my 2012 taxes in 2013   Reimbursed and employer-paid qualified moving expenses (those that would otherwise be deductible by the employee) paid under an accountable plan are not includible in an employee's income unless you have knowledge the employee deducted the expenses in a prior year. Can i file my 2012 taxes in 2013 Reimbursed and employer-paid nonqualified moving expenses are includible in income and are subject to employment taxes and income tax withholding. Can i file my 2012 taxes in 2013 For more information on moving expenses, see Publication 521, Moving Expenses. Can i file my 2012 taxes in 2013 Meals and lodging. Can i file my 2012 taxes in 2013   The value of meals is not taxable income and is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer's convenience and on the employer's premises. Can i file my 2012 taxes in 2013 The value of lodging is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer's convenience, on the employer's premises, and as a condition of employment. Can i file my 2012 taxes in 2013    “For the convenience of the employer” means you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. Can i file my 2012 taxes in 2013 For example, meals you provide at the place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience. Can i file my 2012 taxes in 2013   However, whether meals or lodging are provided for the convenience of the employer depends on all of the facts and circumstances. Can i file my 2012 taxes in 2013 A written statement that the meals or lodging are for your convenience is not sufficient. Can i file my 2012 taxes in 2013 50% test. Can i file my 2012 taxes in 2013   If over 50% of the employees who are provided meals on an employer's business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. Can i file my 2012 taxes in 2013 If this 50% test is met, the value of the meals is excludable from income for all employees and is not subject to federal income tax withholding or employment taxes. Can i file my 2012 taxes in 2013 For more information, see Publication 15-B. Can i file my 2012 taxes in 2013 Health insurance plans. Can i file my 2012 taxes in 2013   If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments are not wages and are not subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. Can i file my 2012 taxes in 2013 Generally, this exclusion also applies to qualified long-term care insurance contracts. Can i file my 2012 taxes in 2013 However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). Can i file my 2012 taxes in 2013 For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the wages only for employees and their dependents or for a class or classes of employees and their dependents. Can i file my 2012 taxes in 2013 See Announcement 92-16 for more information. Can i file my 2012 taxes in 2013 You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5. Can i file my 2012 taxes in 2013 Health Savings Accounts and medical savings accounts. Can i file my 2012 taxes in 2013   Your contributions to an employee's Health Savings Account (HSA) or Archer medical savings account (MSA) are not subject to social security, Medicare, or FUTA taxes, or federal income tax withholding if it is reasonable to believe at the time of payment of the contributions they will be excludable from the income of the employee. Can i file my 2012 taxes in 2013 To the extent it is not reasonable to believe they will be excludable, your contributions are subject to these taxes. Can i file my 2012 taxes in 2013 Employee contributions to their HSAs or MSAs through a payroll deduction plan must be included in wages and are subject to social security, Medicare, and FUTA taxes and income tax withholding. Can i file my 2012 taxes in 2013 However, HSA contributions made under a salary reduction arrangement in a section 125 cafeteria plan are not wages and are not subject to employment taxes or withholding. Can i file my 2012 taxes in 2013 For more information, see the Instructions for Form 8889, Health Savings Accounts (HSAs). Can i file my 2012 taxes in 2013 Medical care reimbursements. Can i file my 2012 taxes in 2013   Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan are not wages and are not subject to social security, Medicare, and FUTA taxes, or income tax withholding. Can i file my 2012 taxes in 2013 See Publication 15-B for an exception for highly compensated employees. Can i file my 2012 taxes in 2013 Differential wage payments. Can i file my 2012 taxes in 2013   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer. Can i file my 2012 taxes in 2013   Differential wage payments are wages for income tax withholding, but are not subject to social security, Medicare, or FUTA taxes. Can i file my 2012 taxes in 2013 Employers should report differential wage payments in box 1 of Form W-2. Can i file my 2012 taxes in 2013 For more information about the tax treatment of differential wage payments, visit IRS. Can i file my 2012 taxes in 2013 gov and enter “employees in a combat zone” in the search box. Can i file my 2012 taxes in 2013 Fringe benefits. Can i file my 2012 taxes in 2013   You generally must include fringe benefits in an employee's gross income (but see Nontaxable fringe benefits next). Can i file my 2012 taxes in 2013 The benefits are subject to income tax withholding and employment taxes. Can i file my 2012 taxes in 2013 Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Can i file my 2012 taxes in 2013 In general, the amount you must include is the amount by which the fair market value of the benefits is more than the sum of what the employee paid for it plus any amount the law excludes. Can i file my 2012 taxes in 2013 There are other special rules you and your employees may use to value certain fringe benefits. Can i file my 2012 taxes in 2013 See Publication 15-B for more information. Can i file my 2012 taxes in 2013 Nontaxable fringe benefits. Can i file my 2012 taxes in 2013   Some fringe benefits are not taxable (or are minimally taxable) if certain conditions are met. Can i file my 2012 taxes in 2013 See Publication 15-B for details. Can i file my 2012 taxes in 2013 The following are some examples of nontaxable fringe benefits. Can i file my 2012 taxes in 2013 Services provided to your employees at no additional cost to you. Can i file my 2012 taxes in 2013 Qualified employee discounts. Can i file my 2012 taxes in 2013 Working condition fringes that are property or services the employee could deduct as a business expense if he or she had paid for it. Can i file my 2012 taxes in 2013 Examples include a company car for business use and subscriptions to business magazines. Can i file my 2012 taxes in 2013 Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals are not furnished at below cost). Can i file my 2012 taxes in 2013 Qualified transportation fringes subject to specified conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass, and qualified parking). Can i file my 2012 taxes in 2013 Qualified moving expense reimbursement. Can i file my 2012 taxes in 2013 See Moving expenses , earlier in this section, for details. Can i file my 2012 taxes in 2013 The use of on-premises athletic facilities, if substantially all of the use is by employees, their spouses, and their dependent children. Can i file my 2012 taxes in 2013 Qualified tuition reduction an educational organization provides to its employees for education. Can i file my 2012 taxes in 2013 For more information, see Publication 970, Tax Benefits for Education. Can i file my 2012 taxes in 2013 Employer-provided cell phones provided primarily for a noncompensatory business reason. Can i file my 2012 taxes in 2013   However, do not exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis. Can i file my 2012 taxes in 2013 No-additional-cost services. Can i file my 2012 taxes in 2013 Qualified employee discounts. Can i file my 2012 taxes in 2013 Meals provided at an employer operated eating facility. Can i file my 2012 taxes in 2013 Reduced tuition for education. Can i file my 2012 taxes in 2013  For more information, including the definition of a highly compensated employee, see Publication 15-B. Can i file my 2012 taxes in 2013 When fringe benefits are treated as paid. Can i file my 2012 taxes in 2013   You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose as long as you treat the benefits as paid at least once a year. Can i file my 2012 taxes in 2013 You do not have to make a formal choice of payment dates or notify the IRS of the dates you choose. Can i file my 2012 taxes in 2013 You do not have to make this choice for all employees. Can i file my 2012 taxes in 2013 You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year. Can i file my 2012 taxes in 2013 See Publication 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December. Can i file my 2012 taxes in 2013 Valuation of fringe benefits. Can i file my 2012 taxes in 2013   Generally, you must determine the value of fringe benefits no later than January 31 of the next year. Can i file my 2012 taxes in 2013 Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time. Can i file my 2012 taxes in 2013 Withholding on fringe benefits. Can i file my 2012 taxes in 2013   You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the optional flat 25% supplemental wage rate. Can i file my 2012 taxes in 2013 However, see Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages during the calendar year in section 7. Can i file my 2012 taxes in 2013   You may choose not to withhold income tax on the value of an employee's personal use of a vehicle you provide. Can i file my 2012 taxes in 2013 You must, however, withhold social security and Medicare taxes on the use of the vehicle. Can i file my 2012 taxes in 2013 See Publication 15-B for more information on this election. Can i file my 2012 taxes in 2013 Depositing taxes on fringe benefits. Can i file my 2012 taxes in 2013   Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid. Can i file my 2012 taxes in 2013 To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period. Can i file my 2012 taxes in 2013   If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return. Can i file my 2012 taxes in 2013 See Valuation of fringe benefits , earlier. Can i file my 2012 taxes in 2013 If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit penalty. Can i file my 2012 taxes in 2013 See section 11 for information on deposit penalties. Can i file my 2012 taxes in 2013   If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W-2. Can i file my 2012 taxes in 2013 However, you must recover the income taxes before April 1 of the following year. Can i file my 2012 taxes in 2013 Sick pay. Can i file my 2012 taxes in 2013   In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. Can i file my 2012 taxes in 2013 These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. Can i file my 2012 taxes in 2013 In either case, these payments are subject to social security, Medicare, and FUTA taxes. Can i file my 2012 taxes in 2013 Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Can i file my 2012 taxes in 2013 The payments are always subject to federal income tax. Can i file my 2012 taxes in 2013 See Publication 15-A for more information. Can i file my 2012 taxes in 2013 6. Can i file my 2012 taxes in 2013 Tips Tips your employee receives from customers are generally subject to withholding. Can i file my 2012 taxes in 2013 Your employee must report cash tips to you by the 10th of the month after the month the tips are received. Can i file my 2012 taxes in 2013 The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Can i file my 2012 taxes in 2013 Both directly and indirectly tipped employees must report tips to you. Can i file my 2012 taxes in 2013 No report is required for months when tips are less than $20. Can i file my 2012 taxes in 2013 Your employee reports the tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Can i file my 2012 taxes in 2013 The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period the report covers, and The total of tips received during the month or period. Can i file my 2012 taxes in 2013 Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer. Can i file my 2012 taxes in 2013 You are permitted to establish a system for electronic tip reporting by employees. Can i file my 2012 taxes in 2013 See Regulations section 31. Can i file my 2012 taxes in 2013 6053-1(d). Can i file my 2012 taxes in 2013 Collecting taxes on tips. Can i file my 2012 taxes in 2013   You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. Can i file my 2012 taxes in 2013 The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Can i file my 2012 taxes in 2013 If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax. Can i file my 2012 taxes in 2013   You can collect these taxes from the employee's wages or from other funds he or she makes available. Can i file my 2012 taxes in 2013 See Tips treated as supplemental wages in section 7 for more information. Can i file my 2012 taxes in 2013 Stop collecting the employee social security tax when his or her wages and tips for tax year 2014 reach $117,000; collect the income and employee Medicare taxes for the whole year on all wages and tips. Can i file my 2012 taxes in 2013 You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. Can i file my 2012 taxes in 2013 You are responsible for the employer Medicare tax for the whole year on all wages and tips. Can i file my 2012 taxes in 2013 File Form 941 or Form 944 to report withholding and employment taxes on tips. Can i file my 2012 taxes in 2013 Ordering rule. Can i file my 2012 taxes in 2013   If, by the 10th of the month after the month for which you received an employee's report on tips, you do not have enough employee funds available to deduct the employee tax, you no longer have to collect it. Can i file my 2012 taxes in 2013 If there are not enough funds available, withhold taxes in the following order. Can i file my 2012 taxes in 2013 Withhold on regular wages and other compensation. Can i file my 2012 taxes in 2013 Withhold social security and Medicare taxes on tips. Can i file my 2012 taxes in 2013 Withhold income tax on tips. Can i file my 2012 taxes in 2013 Reporting tips. Can i file my 2012 taxes in 2013   Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 and on Form 941, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Can i file my 2012 taxes in 2013 Report an adjustment on Form 941, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Can i file my 2012 taxes in 2013 Enter the amount of uncollected social security tax and Medicare tax on Form W-2, box 12, with codes “A” and “B. Can i file my 2012 taxes in 2013 ” Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Can i file my 2012 taxes in 2013 See section 13 and the General Instructions for Forms W-2 and W-3. Can i file my 2012 taxes in 2013   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Can i file my 2012 taxes in 2013 See Revenue Ruling 2012-18, 2012-26 I. Can i file my 2012 taxes in 2013 R. Can i file my 2012 taxes in 2013 B. Can i file my 2012 taxes in 2013 1032, available at www. Can i file my 2012 taxes in 2013 irs. Can i file my 2012 taxes in 2013 gov/irb/2012-26_IRB/ar07. Can i file my 2012 taxes in 2013 html. Can i file my 2012 taxes in 2013 Allocated tips. Can i file my 2012 taxes in 2013   If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances. Can i file my 2012 taxes in 2013 However, do not withhold income, social security, or Medicare taxes on allocated tips. Can i file my 2012 taxes in 2013   A large food or beverage establishment is one that provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year. Can i file my 2012 taxes in 2013   The tips may be allocated by one of three methods—hours worked, gross receipts, or good faith agreement. Can i file my 2012 taxes in 2013 For information about these allocation methods, including the requirement to file Forms 8027 electronically if 250 or more forms are filed, see the Instructions for Form 8027. Can i file my 2012 taxes in 2013 For information on filing Form 8027 electronically with the IRS, see Publication 1239. Can i file my 2012 taxes in 2013 Tip Rate Determination and Education Program. Can i file my 2012 taxes in 2013   Employers may participate in the Tip Rate Determination and Education Program. Can i file my 2012 taxes in 2013 The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. Can i file my 2012 taxes in 2013 The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Can i file my 2012 taxes in 2013 A tip agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. Can i file my 2012 taxes in 2013 To get more information about TRDA and TRAC agreements, see Publication 3144, Tips on Tips. Can i file my 2012 taxes in 2013 Additionally, visit IRS. Can i file my 2012 taxes in 2013 gov and enter “MSU tips” in the search box to get more information about GITCA, TRDA, or TRAC agreements. Can i file my 2012 taxes in 2013 7. Can i file my 2012 taxes in 2013 Supplemental Wages Supplemental wages are wage payments to an employee that are not regular wages. Can i file my 2012 taxes in 2013 They include, but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, and payments for nondeductible moving expenses. Can i file my 2012 taxes in 2013 Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Can i file my 2012 taxes in 2013 How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. Can i file my 2012 taxes in 2013 See Regulations section 31. Can i file my 2012 taxes in 2013 3402(g)-1 for additional guidance for wages paid after January 1, 2007. Can i file my 2012 taxes in 2013 Also see Revenue Ruling 2008-29, 2008-24 I. Can i file my 2012 taxes in 2013 R. Can i file my 2012 taxes in 2013 B. Can i file my 2012 taxes in 2013 1149, available at www. Can i file my 2012 taxes in 2013 irs. Can i file my 2012 taxes in 2013 gov/irb/2008-24_IRB/ar08. Can i file my 2012 taxes in 2013 html. Can i file my 2012 taxes in 2013 Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year. Can i file my 2012 taxes in 2013   Special rules apply to the extent supplemental wages paid to any one employee during the calendar year exceed $1 million. Can i file my 2012 taxes in 2013 If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 39. Can i file my 2012 taxes in 2013 6% (or the highest rate of income tax for the year). Can i file my 2012 taxes in 2013 Withhold using the 39. Can i file my 2012 taxes in 2013 6% rate without regard to the employee's Form W-4. Can i file my 2012 taxes in 2013 In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. Can i file my 2012 taxes in 2013 For more information, see Treasury Decision 9276, 2006-37 I. Can i file my 2012 taxes in 2013 R. Can i file my 2012 taxes in 2013 B. Can i file my 2012 taxes in 2013 423, available at www. Can i file my 2012 taxes in 2013 irs. Can i file my 2012 taxes in 2013 gov/irb/2006-37_IRB/ar09. Can i file my 2012 taxes in 2013 html. Can i file my 2012 taxes in 2013 Withholding on supplemental wage payments to an employee who does not receive $1 million of supplemental wages during the calendar year. Can i file my 2012 taxes in 2013   If the supplemental wages paid to the employee during the calendar year are less than or equal to $1 million, the following rules apply in determining the amount of income tax to be withheld. Can i file my 2012 taxes in 2013 Supplemental wages combined with regular wages. Can i file my 2012 taxes in 2013   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period. Can i file my 2012 taxes in 2013 Supplemental wages identified separately from regular wages. Can i file my 2012 taxes in 2013   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold income tax from your employee's regular wages. Can i file my 2012 taxes in 2013 If you withheld income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Can i file my 2012 taxes in 2013 Withhold a flat 25% (no other percentage allowed). Can i file my 2012 taxes in 2013 If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Can i file my 2012 taxes in 2013 If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Can i file my 2012 taxes in 2013 Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Can i file my 2012 taxes in 2013 Subtract the tax withheld from the regular wages. Can i file my 2012 taxes in 2013 Withhold the remaining tax from the supplemental wages. Can i file my 2012 taxes in 2013 If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and the previous supplemental wage payments, and withhold the remaining tax. Can i file my 2012 taxes in 2013 If you did not withhold income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b. Can i file my 2012 taxes in 2013 This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Can i file my 2012 taxes in 2013 Regardless of the method you use to withhold income tax on supplemental wages, they are subject to social security, Medicare, and FUTA taxes. Can i file my 2012 taxes in 2013 Example 1. Can i file my 2012 taxes in 2013 You pay John Peters a base salary on the 1st of each month. Can i file my 2012 taxes in 2013 He is single and claims one withholding allowance. Can i file my 2012 taxes in 2013 In January he is paid $1,000. Can i file my 2012 taxes in 2013 Using the wage bracket tables, you withhold $50 from this amount. Can i file my 2012 taxes in 2013 In February, he receives salary of $1,000 plus a commission of $2,000, which you combine with regular wages and do not separately identify. Can i file my 2012 taxes in 2013 You figure the withholding based on the total of $3,000. Can i file my 2012 taxes in 2013 The correct withholding from the tables is $338. Can i file my 2012 taxes in 2013 Example 2. Can i file my 2012 taxes in 2013 You pay Sharon Warren a base salary on the 1st of each month. Can i file my 2012 taxes in 2013 She is single and claims one allowance. Can i file my 2012 taxes in 2013 Her May 1 pay is $2,000. Can i file my 2012 taxes in 2013 Using the wage bracket tables, you withhold $188. Can i file my 2012 taxes in 2013 On May 14 she receives a bonus of $1,000. Can i file my 2012 taxes in 2013 Electing to use supplemental wage withholding method 1-b, you: Add the bonus amount to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 = $3,000). Can i file my 2012 taxes in 2013 Determine the amount of withholding on the combined $3,000 amount to be $338 using the wage bracket tables. Can i file my 2012 taxes in 2013 Subtract the amount withheld from wages on the most recent base salary pay date (May 1) from the combined withholding amount ($338 – $188 = $150). Can i file my 2012 taxes in 2013 Withhold $150 from the bonus payment. Can i file my 2012 taxes in 2013 Example 3. Can i file my 2012 taxes in 2013 The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus. Can i file my 2012 taxes in 2013 You withhold 25% of $1,000, or $250, from Sharon's bonus payment. Can i file my 2012 taxes in 2013 Example 4. Can i file my 2012 taxes in 2013 The facts are the same as in Example 2, except you elect to pay Sharon a second bonus of $2,000 on May 28. Can i file my 2012 taxes in 2013 Using supplemental wage withholding method 1-b, you: Add the first and second bonus amounts to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 + $2,000 = $5,000). Can i file my 2012 taxes in 2013 Determine the amount of withholding on the combined $5,000 amount to be $781 using the wage bracket tables. Can i file my 2012 taxes in 2013 Subtract the amounts withheld from wages on the most recent base salary pay date (May 1) and the amounts withheld from the first bonus payment from the combined withholding amount ($781 – $188 – $150 = $443). Can i file my 2012 taxes in 2013 Withhold $443 from the second bonus payment. Can i file my 2012 taxes in 2013 Tips treated as supplemental wages. Can i file my 2012 taxes in 2013   Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available. Can i file my 2012 taxes in 2013 If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. Can i file my 2012 taxes in 2013 If you have not withheld income tax from the regular wages, add the tips to the regular wages. Can i file my 2012 taxes in 2013 Then withhold income tax on the total. Can i file my 2012 taxes in 2013 If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b discussed earlier in this section under Supplemental wages identified separately from regular wages. Can i file my 2012 taxes in 2013 Vacation pay. Can i file my 2012 taxes in 2013   Vacation pay is subject to withholding as if it were a regular wage payment. Can i file my 2012 taxes in 2013 When vacation pay is in addition to regular wages for the vacation period, treat it as a supplemental wage payment. Can i file my 2012 taxes in 2013 If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it. Can i file my 2012 taxes in 2013 8. Can i file my 2012 taxes in 2013 Payroll Period Your payroll period is a period of service for which you usually pay wages. Can i file my 2012 taxes in 2013 When you have a regular payroll period, withhold income tax for that time period even if your employee does not work the full period. Can i file my 2012 taxes in 2013 No regular payroll period. Can i file my 2012 taxes in 2013   When you do not have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. Can i file my 2012 taxes in 2013 Figure the number of days (including Sundays and holidays) in the period covered by the wage payment. Can i file my 2012 taxes in 2013 If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number of days from the payment period to the latest of: The last wage payment made during the same calendar year, The date employment began, if during the same calendar year, or January 1 of the same year. Can i file my 2012 taxes in 2013 Employee paid for period less than 1 week. Can i file my 2012 taxes in 2013   When you pay an employee for a period of less than one week, and the employee signs a statement under penalties of perjury indicating he or she is not working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. Can i file my 2012 taxes in 2013 If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. Can i file my 2012 taxes in 2013 You then figure withholding based on the daily or miscellaneous period. Can i file my 2012 taxes in 2013 9. Can i file my 2012 taxes in 2013 Withholding From Employees' Wages Income Tax Withholding Using Form W-4 to figure withholding. Can i file my 2012 taxes in 2013   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Can i file my 2012 taxes in 2013 Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Can i file my 2012 taxes in 2013 Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Can i file my 2012 taxes in 2013 irs. Can i file my 2012 taxes in 2013 gov/individuals for help in determining how many withholding allowances to claim on their Forms W-4. Can i file my 2012 taxes in 2013   Ask all new employees to give you a signed Form W-4 when they start work. Can i file my 2012 taxes in 2013 Make the form effective with the first wage payment. Can i file my 2012 taxes in 2013 If a new employee does not give you a completed Form W-4, withhold income tax as if he or she is single, with no withholding allowances. Can i file my 2012 taxes in 2013 Form in Spanish. Can i file my 2012 taxes in 2013   You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, to your Spanish-speaking employees. Can i file my 2012 taxes in 2013 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Can i file my 2012 taxes in 2013 The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP). Can i file my 2012 taxes in 2013 Electronic system to receive Form W-4. Can i file my 2012 taxes in 2013   You may establish a system to electronically receive Forms W-4 from your employees. Can i file my 2012 taxes in 2013 See Regulations section 31. Can i file my 2012 taxes in 2013 3402(f)(5)-1(c) for more information. Can i file my 2012 taxes in 2013 Effective date of Form W-4. Can i file my 2012 taxes in 2013   A Form W-4 remains in effect until the employee gives you a new one. Can i file my 2012 taxes in 2013 When you receive a new Form W-4 from an employee, do not adjust withholding for pay periods before the effective date of the new form. Can i file my 2012 taxes in 2013 If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Can i file my 2012 taxes in 2013 For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Can i file my 2012 taxes in 2013 A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Can i file my 2012 taxes in 2013 Successor employer. Can i file my 2012 taxes in 2013   If you are a successor employer (see Successor employer , later in this section), secure new Forms W-4 from the transferred employees unless the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. Can i file my 2012 taxes in 2013 See Revenue Procedure 2004-53, 2004-34 I. Can i file my 2012 taxes in 2013 R. Can i file my 2012 taxes in 2013 B. Can i file my 2012 taxes in 2013 320, available at www. Can i file my 2012 taxes in 2013 irs. Can i file my 2012 taxes in 2013 gov/irb/2004-34_IRB/ar13. Can i file my 2012 taxes in 2013 html. Can i file my 2012 taxes in 2013 Completing Form W-4. Can i file my 2012 taxes in 2013   The amount of any federal income tax withholding must be based on marital status and withholding allowances. Can i file my 2012 taxes in 2013 Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Can i file my 2012 taxes in 2013 However, an employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Can i file my 2012 taxes in 2013 Employees may claim fewer withholding allowances than they are entitled to claim. Can i file my 2012 taxes in 2013 They may wish to claim fewer allowances to ensure they have enough withholding or to offset the tax on other sources of taxable income not subject to withholding. Can i file my 2012 taxes in 2013 See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Can i file my 2012 taxes in 2013 Along with Form W-4, you may wish to order Publication 505 for use by your employees. Can i file my 2012 taxes in 2013 Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Can i file my 2012 taxes in 2013 If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Can i file my 2012 taxes in 2013 Exemption from federal income tax withholding. Can i file my 2012 taxes in 2013   Generally, an employee may claim exemption from federal income tax withholding because he or she had no income tax liability last year and expects none this year. Can i file my 2012 taxes in 2013 See the Form W-4 instructions for more information. Can i file my 2012 taxes in 2013 However, the wages are still subject to social security and Medicare taxes. Can i file my 2012 taxes in 2013 See also Invalid Forms W-4 , later in this section. Can i file my 2012 taxes in 2013   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Can i file my 2012 taxes in 2013 To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Can i file my 2012 taxes in 2013 If the employee does not give you a new Form W-4 by February 15, begin withholding based on the last Form W-4 for the employee that did not claim an exemption from withholding or, if one was not filed, then withhold tax as if he or she is single with zero withholding allowances. Can i file my 2012 taxes in 2013 If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but do not refund any taxes already withheld. Can i file my 2012 taxes in 2013 Withholding income taxes on the wages of nonresident alien employees. Can i file my 2012 taxes in 2013   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Can i file my 2012 taxes in 2013 However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Can i file my 2012 taxes in 2013 Also see section 3 of Publication 51 (Circular A), Agricultural Employer's Tax Guide, for guidance on H-2A visa workers. Can i file my 2012 taxes in 2013 Withholding adjustment for nonresident alien employees. Can i file my 2012 taxes in 2013   For 2014, apply the procedure discussed next to figure the amount of income tax to withhold from the wages of nonresident alien employees performing services within the United States. Can i file my 2012 taxes in 2013 Nonresident alien students from India and business apprentices from India are not subject to this procedure. Can i file my 2012 taxes in 2013 Instructions. Can i file my 2012 taxes in 2013   To figure how much income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps. Can i file my 2012 taxes in 2013 Step 1. Can i file my 2012 taxes in 2013   Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart below for the applicable payroll period. Can i file my 2012 taxes in 2013    Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only   Payroll Period Add Additional     Weekly $ 43. Can i file my 2012 taxes in 2013 30     Biweekly 86. Can i file my 2012 taxes in 2013 50     Semimonthly 93. Can i file my 2012 taxes in 2013 80     Monthly 187. Can i file my 2012 taxes in 2013 50     Quarterly 562. Can i file my 2012 taxes in 2013 50     Semiannually 1,125. Can i file my 2012 taxes in 2013 00     Annually 2,250. Can i file my 2012 taxes in 2013 00     Daily or Miscellaneous (each day of the payroll period) 8. Can i file my 2012 taxes in 2013 70   Step 2. Can i file my 2012 taxes in 2013   Use the amount figured in Step 1 and the number of withholding allowances claimed (generally limited to one allowance) to figure income tax withholding. Can i file my 2012 taxes in 2013 Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount from Table 5. Can i file my 2012 taxes in 2013 Percentage Method—2014 Amount for One Withholding Allowance shown on page 41. Can i file my 2012 taxes in 2013 If you are using the Percentage Method Tables for Income Tax Withholding, provided on pages 43–44, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure the income tax withholding. Can i file my 2012 taxes in 2013 If you are using the Wage Bracket Method for Income Tax Withholding, provided on pages 45–64, use the amount figured in Step 1 and the number of withholding allowances to figure income tax withholding. Can i file my 2012 taxes in 2013 The amounts from the chart above are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. Can i file my 2012 taxes in 2013 The amounts from the chart should not be included in any box on the employee's Form W-2 and do not increase the income tax liability of the employee. Can i file my 2012 taxes in 2013 Also, the amounts from the chart do not increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Can i file my 2012 taxes in 2013 This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Can i file my 2012 taxes in 2013 Example. Can i file my 2012 taxes in 2013 An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Can i file my 2012 taxes in 2013 The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on Form W-4, line 6 (see Nonresident alien employee's Form W-4 , later in this section). Can i file my 2012 taxes in 2013 The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $86. Can i file my 2012 taxes in 2013 50 from the chart under Step 1 ($586. Can i file my 2012 taxes in 2013 50 total). Can i file my 2012 taxes in 2013 The employer then applies the applicable tables to determine the income tax withholding for nonresident aliens (see Step 2 ). Can i file my 2012 taxes in 2013 Reminder: If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure income tax withholding. Can i file my 2012 taxes in 2013 The $86. Can i file my 2012 taxes in 2013 50 added to wages for calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. Can i file my 2012 taxes in 2013 Also, the $86. Can i file my 2012 taxes in 2013 50 added to wages does not affect the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Can i file my 2012 taxes in 2013 Supplemental wage payment. Can i file my 2012 taxes in 2013   This procedure for determining the amount of income tax withholding does not apply to a supplemental wage payment (see section 7) if the 39. Can i file my 2012 taxes in 2013 6% mandatory flat rate withholding applies or if the 25% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment. Can i file my 2012 taxes in 2013 Nonresident alien employee's Form W-4. Can i file my 2012 taxes in 2013   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding, Request withholding as if they are single, regardless of their actual marital status, Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or a student or business apprentice from India, he or she may claim more than one allowance), and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Can i file my 2012 taxes in 2013   If you maintain an electronic Form W-4 system, you should provide a field for nonresident aliens to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Can i file my 2012 taxes in 2013 A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Can i file my 2012 taxes in 2013 Form 8233. Can i file my 2012 taxes in 2013   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Can i file my 2012 taxes in 2013 See Publication 515 for details. Can i file my 2012 taxes in 2013 IRS review of requested Forms W-4. Can i file my 2012 taxes in 2013   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Can i file my 2012 taxes in 2013 You may also be directed to send certain Forms W-4 to the IRS. Can i file my 2012 taxes in 2013 You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Can i file my 2012 taxes in 2013 Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Can i file my 2012 taxes in 2013 The IRS may also require you to submit copies of Form W-4 to the IRS as directed by Treasury Decision 9337, 2007-35 I. Can i file my 2012 taxes in 2013 R. Can i file my 2012 taxes in 2013 B. Can i file my 2012 taxes in 2013 455, which is available at www. Can i file my 2012 taxes in 2013 irs. Can i file my 2012 taxes in 2013 gov/irb/2007-35_IRB/ar10. Can i file my 2012 taxes in 2013 html. Can i file my 2012 taxes in 2013 When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Can i file my 2012 taxes in 2013 After submitting a copy of a requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Can i file my 2012 taxes in 2013 However, if the IRS later notifies you in writing the employee is not entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the IRS notice (commonly referred to as a "lock-in letter