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Can You Still E File 2011 Tax Returns

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Can You Still E File 2011 Tax Returns

Can you still e file 2011 tax returns 6. Can you still e file 2011 tax returns   How To Get Tax Help Table of Contents 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 you still e file 2011 tax returns Free help with your return. Can you still e file 2011 tax returns   You can get free help preparing your return nationwide from IRS-certified volunteers. Can you still e file 2011 tax returns The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Can you still e file 2011 tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Can you still e file 2011 tax returns To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Can you still e file 2011 tax returns gov, download the IRS2Go app, or call 1-800-906-9887. Can you still e file 2011 tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can you still e file 2011 tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can you still e file 2011 tax returns aarp. Can you still e file 2011 tax returns org/money/taxaide or call 1-888-227-7669. Can you still e file 2011 tax returns For more information on these programs, go to IRS. Can you still e file 2011 tax returns gov and enter “VITA” in the search box. Can you still e file 2011 tax returns   For more information on these programs, go to IRS. Can you still e file 2011 tax returns gov and enter “VITA” in the search box. Can you still e file 2011 tax returns Internet. Can you still e file 2011 tax returns    IRS. Can you still e file 2011 tax returns gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Can you still e file 2011 tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns Check the status of your 2013 refund with the Where's My Refund? application on IRS. Can you still e file 2011 tax returns gov or download the IRS2Go app and select the Refund Status option. Can you still e file 2011 tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can you still e file 2011 tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can you still e file 2011 tax returns Use the Interactive Tax Assistant (ITA) to research your tax questions. Can you still e file 2011 tax returns No need to wait on the phone or stand in line. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns When you reach the response screen, you can print the entire interview and the final response for your records. Can you still e file 2011 tax returns New subject areas are added on a regular basis. Can you still e file 2011 tax returns  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Can you still e file 2011 tax returns gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Can you still e file 2011 tax returns You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Can you still e file 2011 tax returns The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns 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 you still e file 2011 tax returns You can also ask the IRS to mail a return or an account transcript to you. Can you still e file 2011 tax returns Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Can you still e file 2011 tax returns gov or by calling 1-800-908-9946. Can you still e file 2011 tax returns Tax return and tax account transcripts are generally available for the current year and the past three years. Can you still e file 2011 tax returns Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Can you still e file 2011 tax returns Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns Check the status of your amended return using Where's My Amended Return? Go to IRS. Can you still e file 2011 tax returns gov and enter Where's My Amended Return? in the search box. Can you still e file 2011 tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can you still e file 2011 tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. Can you still e file 2011 tax returns Make a payment using one of several safe and convenient electronic payment options available on IRS. Can you still e file 2011 tax returns gov. Can you still e file 2011 tax returns Select the Payment tab on the front page of IRS. Can you still e file 2011 tax returns gov for more information. Can you still e file 2011 tax returns Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Can you still e file 2011 tax returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can you still e file 2011 tax returns gov. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can you still e file 2011 tax returns gov. Can you still e file 2011 tax returns Request an Electronic Filing PIN by going to IRS. Can you still e file 2011 tax returns gov and entering Electronic Filing PIN in the search box. Can you still e file 2011 tax returns Download forms, instructions and publications, including accessible versions for people with disabilities. Can you still e file 2011 tax returns Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Can you still e file 2011 tax returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Can you still e file 2011 tax returns An employee can answer questions about your tax account or help you set up a payment plan. Can you still e file 2011 tax returns Before you visit, check the Office Locator on IRS. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns If you have a special need, such as a disability, you can request an appointment. Can you still e file 2011 tax returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can you still e file 2011 tax returns Apply for an Employer Identification Number (EIN). Can you still e file 2011 tax returns Go to IRS. Can you still e file 2011 tax returns gov and enter Apply for an EIN in the search box. Can you still e file 2011 tax returns Read the Internal Revenue Code, regulations, or other official guidance. Can you still e file 2011 tax returns Read Internal Revenue Bulletins. Can you still e file 2011 tax returns Sign up to receive local and national tax news and more by email. Can you still e file 2011 tax returns Just click on “subscriptions” above the search box on IRS. Can you still e file 2011 tax returns gov and choose from a variety of options. Can you still e file 2011 tax returns Phone. Can you still e file 2011 tax returns    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can you still e file 2011 tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. Can you still e file 2011 tax returns Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Can you still e file 2011 tax returns gov, or download the IRS2Go app. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can you still e file 2011 tax returns Most VITA and TCE sites offer free electronic filing. Can you still e file 2011 tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can you still e file 2011 tax returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns 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 you still e file 2011 tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns 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 you still e file 2011 tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can you still e file 2011 tax returns Note, the above information is for our automated hotline. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can you still e file 2011 tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can you still e file 2011 tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns You should receive your order within 10 business days. Can you still e file 2011 tax returns Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can you still e file 2011 tax returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can you still e file 2011 tax returns These individuals can also contact the IRS through relay services such as the Federal Relay Service. Can you still e file 2011 tax returns Walk-in. Can you still e file 2011 tax returns   You can find a selection of forms, publications and services — in-person. Can you still e file 2011 tax returns Products. Can you still e file 2011 tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can you still e file 2011 tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can you still e file 2011 tax returns Services. Can you still e file 2011 tax returns You can walk in to your local TAC for face-to-face tax help. Can you still e file 2011 tax returns An employee can answer questions about your tax account or help you set up a payment plan. Can you still e file 2011 tax returns Before visiting, use the Office Locator tool on IRS. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns Mail. Can you still e file 2011 tax returns   You can send your order for forms, instructions, and publications to the address below. Can you still e file 2011 tax returns You should receive a response within 10 business days after your request is received. Can you still e file 2011 tax returns Internal Revenue Service 1201 N. Can you still e file 2011 tax returns Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Can you still e file 2011 tax returns The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can you still e file 2011 tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can you still e file 2011 tax returns   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns You face (or your business is facing) an immediate threat of adverse action. Can you still e file 2011 tax returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can you still e file 2011 tax returns   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 you still e file 2011 tax returns Here's why we can help: TAS is an independent organization within the IRS. Can you still e file 2011 tax returns Our advocates know how to work with the IRS. Can you still e file 2011 tax returns Our services are free and tailored to meet your needs. Can you still e file 2011 tax returns We have offices in every state, the District of Columbia, and Puerto Rico. Can you still e file 2011 tax returns   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 you still e file 2011 tax returns   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can you still e file 2011 tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Can you still e file 2011 tax returns Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Can you still e file 2011 tax returns Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can you still e file 2011 tax returns Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Can you still e file 2011 tax returns Prev  Up  Next   Home   More Online Publications
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Tips for Leasing a Car

When you lease, you pay to drive someone else's vehicle. Monthly lease payments may be lower than loan payments, but at the end of the lease you have no ownership or equity in the car. To get the best deal, follow the advice below in addition to the general suggestions for buying a car.

  • To help you compare leasing versus owning, the Consumer Leasing Act requires leasing companies to give you information on monthly payments and other charges. Check out Leaseguide.com, and Leasecompare.com for online information on leases including current lease deals.
  • Consider using an independent agent rather than the dealer. You might find a better deal. Most financial institutions that offer auto financing also offer leasing options.
  • Ask for details on wear and tear standards. Dings that you regard as normal wear and tear could be billed as significant damage at the end of your lease.
  • Find out how many miles you can drive in a year. Most leases allow 12,000 to 15,000 miles a year. Expect a charge of 10 to 25 cents for each additional mile.
  • Check the manufacturer's warranty. It should cover the entire lease term and the number of miles you are likely to drive.
  • Ask the dealer what happens if you give up the car before the end of your lease. There may be extra fees for doing so.
  • Ask what happens if the car is involved in an accident.
  • Get all the terms in writing. Everything included with the car should be listed on the lease to avoid being charged for "missing" equipment later.

The Federal Reserve Board of Governors offers a consumer guide to auto leasing.

Financing

Most car buyers today need some form of financing to purchase a new vehicle. Many use direct lending, that is, a loan from a finance company, bank, or credit union. In direct lending, a buyer agrees to pay the amount financed, plus an agreed-upon finance charge, over a specified period. Once a buyer and a vehicle dealership enter into a contract to purchase a vehicle, the buyer uses the loan proceeds from the direct lender to pay the dealership for the vehicle. Another common form is dealership financing, which offers convenience, financing options, and sometimes special, manufacturer-sponsored, low-rate deals. Before you make a financing decision, it's important to do your research:

  • Decide in advance how much you can afford to spend and stick to your limit.
  • Get a copy of your credit report and correct any errors before applying for a loan.
  • Check buying guides to identify price ranges and best available deals.

Credit and Sublease Brokers

Con artists often prey on people who have bad credit and who cannot get car loans. "Credit brokers" promise to get a loan for you in exchange for a high fee. In many cases, the "broker" takes the fee and disappears. "Sublease brokers" charge a fee to arrange for you to "sublease" or "take over" someone else's car lease or loan. Such deals usually violate the original loan or lease agreement. Your car can be repossessed even if you've made all of your payments. You also might have trouble insuring your car.

The Can You Still E File 2011 Tax Returns

Can you still e file 2011 tax returns Publication 51 - Main Content Table of Contents 1. Can you still e file 2011 tax returns Taxpayer Identification NumbersWhen you receive your EIN. Can you still e file 2011 tax returns Registering for SSNVS. Can you still e file 2011 tax returns 2. Can you still e file 2011 tax returns Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. Can you still e file 2011 tax returns Wages and Other Compensation 4. Can you still e file 2011 tax returns Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. Can you still e file 2011 tax returns Federal Income Tax WithholdingImplementation of lock-in letter. Can you still e file 2011 tax returns Seasonal employees and employees not currently performing services. Can you still e file 2011 tax returns Termination and re-hire of employees. Can you still e file 2011 tax returns How To Figure Federal Income Tax Withholding 6. Can you still e file 2011 tax returns Required Notice to Employees About Earned Income Credit (EIC) 7. Can you still e file 2011 tax returns Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. Can you still e file 2011 tax returns Form 943 9. Can you still e file 2011 tax returns Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. Can you still e file 2011 tax returns Federal Unemployment (FUTA) Tax 11. Can you still e file 2011 tax returns Reconciling Wage Reporting Forms 13. Can you still e file 2011 tax returns Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. Can you still e file 2011 tax returns Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Can you still e file 2011 tax returns Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. Can you still e file 2011 tax returns Employer identification number (EIN). Can you still e file 2011 tax returns   An employer identification number (EIN) is a nine-digit number that the IRS issues. Can you still e file 2011 tax returns The digits are arranged as follows: 00-0000000. Can you still e file 2011 tax returns It is used to identify the tax accounts of employers and certain others who have no employees. Can you still e file 2011 tax returns Use your EIN on all of the items that you send to the IRS and SSA. Can you still e file 2011 tax returns   If you do not have an EIN, you may apply for one online. Can you still e file 2011 tax returns Visit IRS. Can you still e file 2011 tax returns gov and click on the Apply for an EIN Online link under Tools. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns Do not use a SSN in place of an EIN. Can you still e file 2011 tax returns   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. Can you still e file 2011 tax returns If you took over another employer's business, do not use that employer's EIN. Can you still e file 2011 tax returns   You should have only one EIN. Can you still e file 2011 tax returns If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Can you still e file 2011 tax returns Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. Can you still e file 2011 tax returns The IRS will tell you which EIN to use. Can you still e file 2011 tax returns   For more information, see Publication 1635 or Publication 583. Can you still e file 2011 tax returns When you receive your EIN. Can you still e file 2011 tax returns   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). Can you still e file 2011 tax returns You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Can you still e file 2011 tax returns Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. Can you still e file 2011 tax returns If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Can you still e file 2011 tax returns Social security number (SSN). Can you still e file 2011 tax returns   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. Can you still e file 2011 tax returns You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Can you still e file 2011 tax returns Do not accept a social security card that says “Not valid for employment. Can you still e file 2011 tax returns ” A social security number issued with this legend does not permit employment. Can you still e file 2011 tax returns You may, but are not required to, photocopy the social security card if the employee provides it. Can you still e file 2011 tax returns If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Can you still e file 2011 tax returns See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. Can you still e file 2011 tax returns Applying for a social security card. Can you still e file 2011 tax returns   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. Can you still e file 2011 tax returns You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. Can you still e file 2011 tax returns socialsecurity. Can you still e file 2011 tax returns gov/online/ss-5. Can you still e file 2011 tax returns html. Can you still e file 2011 tax returns The employee must complete and sign Form SS-5; it cannot be filed by the employer. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns Applying for a social security number. Can you still e file 2011 tax returns   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Can you still e file 2011 tax returns If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns Furnish Copies B, C, and 2 of Form W-2c to the employee. Can you still e file 2011 tax returns Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. Can you still e file 2011 tax returns For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. Can you still e file 2011 tax returns socialsecurity. Can you still e file 2011 tax returns gov/employer. Can you still e file 2011 tax returns Advise your employee to correct the SSN on his or her original Form W-2. Can you still e file 2011 tax returns Correctly record the employee's name and SSN. Can you still e file 2011 tax returns   Record the name and number of each employee as they are shown on the employee's social security card. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns 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 you still e file 2011 tax returns   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. Can you still e file 2011 tax returns It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Can you still e file 2011 tax returns IRS individual taxpayer identification numbers (ITINs) for aliens. Can you still e file 2011 tax returns   Do not accept an ITIN in place of an SSN for employee identification or for work. Can you still e file 2011 tax returns An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. Can you still e file 2011 tax returns S. Can you still e file 2011 tax returns employment. Can you still e file 2011 tax returns The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). Can you still e file 2011 tax returns However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). Can you still e file 2011 tax returns    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Can you still e file 2011 tax returns If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. Can you still e file 2011 tax returns Do not use an ITIN in place of an SSN on Form W-2. Can you still e file 2011 tax returns Verification of social security numbers. Can you still e file 2011 tax returns   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Can you still e file 2011 tax returns Visit www. Can you still e file 2011 tax returns socialsecurity. Can you still e file 2011 tax returns gov/employer/ssnv. Can you still e file 2011 tax returns htm for more information. Can you still e file 2011 tax returns Registering for SSNVS. Can you still e file 2011 tax returns   You must register online and receive authorization from your employer to use SSNVS. Can you still e file 2011 tax returns To register, visit SSA's website at www. Can you still e file 2011 tax returns socialsecurity. Can you still e file 2011 tax returns gov/employer and click on the Business Services Online link. Can you still e file 2011 tax returns Follow the registration instructions to obtain a user identification (ID) and password. Can you still e file 2011 tax returns You will need to provide the following information about yourself and your company. Can you still e file 2011 tax returns Name. Can you still e file 2011 tax returns SSN. Can you still e file 2011 tax returns Date of birth. Can you still e file 2011 tax returns Type of employer. Can you still e file 2011 tax returns EIN. Can you still e file 2011 tax returns Company name, address, and telephone number. Can you still e file 2011 tax returns Email address. Can you still e file 2011 tax returns When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Can you still e file 2011 tax returns You must enter the activation code online to use SSNVS. Can you still e file 2011 tax returns 2. Can you still e file 2011 tax returns Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Can you still e file 2011 tax returns See Publication 15-A for details on statutory employees and nonemployees. Can you still e file 2011 tax returns Employee status under common law. Can you still e file 2011 tax returns   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 you still e file 2011 tax returns This is so even when you give the employee freedom of action. Can you still e file 2011 tax returns What matters is that you have the right to control the details of how the services are performed. Can you still e file 2011 tax returns See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Can you still e file 2011 tax returns If an employer-employee relationship exists, it does not matter what it is called. Can you still e file 2011 tax returns The employee may be called an agent or independent contractor. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns You are responsible for withholding and paying employment taxes for your employees. Can you still e file 2011 tax returns You are also required to file employment tax returns. Can you still e file 2011 tax returns These requirements do not apply to amounts that you pay to independent contractors. Can you still e file 2011 tax returns The rules discussed in this publication apply only to workers who are your employees. Can you still e file 2011 tax returns In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Can you still e file 2011 tax returns For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Can you still e file 2011 tax returns Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Can you still e file 2011 tax returns The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. Can you still e file 2011 tax returns Crew Leaders If you are a crew leader, you are an employer of farmworkers. Can you still e file 2011 tax returns A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Can you still e file 2011 tax returns If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Can you still e file 2011 tax returns For FUTA tax rules, see section 10. Can you still e file 2011 tax returns Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Can you still e file 2011 tax returns See Publication 541, Partnerships, for more details. Can you still e file 2011 tax returns The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Can you still e file 2011 tax returns Exception—Qualified joint venture. Can you still e file 2011 tax returns   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 you still e file 2011 tax returns 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 you still e file 2011 tax returns   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 you still e file 2011 tax returns Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Can you still e file 2011 tax returns   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns    Note. Can you still e file 2011 tax returns If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. Can you still e file 2011 tax returns   For more information on qualified joint ventures, visit IRS. Can you still e file 2011 tax returns gov and enter “qualified joint venture” in the search box. Can you still e file 2011 tax returns Exception—Community income. Can you still e file 2011 tax returns   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 you still e file 2011 tax returns S. Can you still e file 2011 tax returns possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Can you still e file 2011 tax returns You may still make an election to be taxed as a qualified joint venture instead of a partnership. Can you still e file 2011 tax returns See Exception—Qualified joint venture , earlier in this section. Can you still e file 2011 tax returns 3. Can you still e file 2011 tax returns Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. Can you still e file 2011 tax returns You may also be required to withhold, deposit, and report Additional Medicare Tax. Can you still e file 2011 tax returns See section 4 for more information. Can you still e file 2011 tax returns If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Can you still e file 2011 tax returns You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. Can you still e file 2011 tax returns FUTA tax is discussed in section 10. Can you still e file 2011 tax returns Cash wages include checks, money orders, etc. Can you still e file 2011 tax returns Do not count as cash wages the value of food, lodging, and other noncash items. Can you still e file 2011 tax returns For more information on what payments are considered taxable wages, see Publication 15 (Circular E). Can you still e file 2011 tax returns Commodity wages. Can you still e file 2011 tax returns   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. Can you still e file 2011 tax returns However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. Can you still e file 2011 tax returns These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. Can you still e file 2011 tax returns Other compensation. Can you still e file 2011 tax returns   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. Can you still e file 2011 tax returns Family members. Can you still e file 2011 tax returns   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. Can you still e file 2011 tax returns However, certain exemptions may apply for your child, spouse, or parent. Can you still e file 2011 tax returns See the table, How Do Employment Taxes Apply to Farmwork , in section 12. Can you still e file 2011 tax returns Household employees. Can you still e file 2011 tax returns   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. Can you still e file 2011 tax returns   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Can you still e file 2011 tax returns Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Can you still e file 2011 tax returns   For more information, see Publication 926, Household Employer's Tax Guide. Can you still e file 2011 tax returns    Wages for household work may not be a deductible farm expense. Can you still e file 2011 tax returns See Publication 225, Farmer's Tax Guide. Can you still e file 2011 tax returns Share farmers. Can you still e file 2011 tax returns   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. Can you still e file 2011 tax returns Compensation paid to H-2A visa holders. Can you still e file 2011 tax returns   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. Can you still e file 2011 tax returns On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Can you still e file 2011 tax returns   An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Can you still e file 2011 tax returns In that case, the worker must give the employer a completed Form W-4. Can you still e file 2011 tax returns Federal income tax withheld should be reported in box 2 of Form W-2. Can you still e file 2011 tax returns These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Can you still e file 2011 tax returns For rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Can you still e file 2011 tax returns 4. Can you still e file 2011 tax returns Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. Can you still e file 2011 tax returns You may also be required to withhold Additional Medicare Tax. Can you still e file 2011 tax returns For more information, see Additional Medicare Tax withholding , later. Can you still e file 2011 tax returns The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. Can you still e file 2011 tax returns You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). Can you still e file 2011 tax returns The $150 test applies separately to each farmworker that you employ. Can you still e file 2011 tax returns If you employ a family of workers, each member is treated separately. Can you still e file 2011 tax returns Do not count wages paid by other employers. Can you still e file 2011 tax returns The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. Can you still e file 2011 tax returns Exceptions. Can you still e file 2011 tax returns   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Can you still e file 2011 tax returns   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Can you still e file 2011 tax returns Social Security and Medicare Tax Withholding The social security tax rate is 6. Can you still e file 2011 tax returns 2%, for both the employee and employer, on the first $117,000 paid to each employee. Can you still e file 2011 tax returns You must withhold at this rate from each employee and pay a matching amount. Can you still e file 2011 tax returns The Medicare tax rate is 1. Can you still e file 2011 tax returns 45% each for the employee and employer on all wages. Can you still e file 2011 tax returns You must withhold at this rate from each employee and pay a matching amount. Can you still e file 2011 tax returns There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Can you still e file 2011 tax returns Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Can you still e file 2011 tax returns For details, see Publication 15-A. Can you still e file 2011 tax returns Additional Medicare Tax withholding. Can you still e file 2011 tax returns   In addition to withholding Medicare tax at 1. Can you still e file 2011 tax returns 45%, you must withhold a 0. Can you still e file 2011 tax returns 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Can you still e file 2011 tax returns You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Can you still e file 2011 tax returns Additional Medicare Tax is only imposed on the employee. Can you still e file 2011 tax returns There is no employer share of Additional Medicare Tax. Can you still e file 2011 tax returns All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Can you still e file 2011 tax returns   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Can you still e file 2011 tax returns For more information on Additional Medicare Tax, visit IRS. Can you still e file 2011 tax returns gov and enter “Additional Medicare Tax” in the search box. Can you still e file 2011 tax returns Employee share paid by employer. Can you still e file 2011 tax returns   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. Can you still e file 2011 tax returns If you do not withhold the taxes, however, you must still pay them. Can you still e file 2011 tax returns Any employee social security and Medicare taxes that you pay is additional income to the employee. Can you still e file 2011 tax returns Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. Can you still e file 2011 tax returns Also, do not count the additional income as wages for FUTA tax purposes. Can you still e file 2011 tax returns Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. Can you still e file 2011 tax returns See section 7 of Publication 15-A. Can you still e file 2011 tax returns Withholding social security and Medicare taxes on nonresident alien employees. Can you still e file 2011 tax returns   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. Can you still e file 2011 tax returns S. Can you still e file 2011 tax returns citizen or resident alien. Can you still e file 2011 tax returns However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Can you still e file 2011 tax returns Also see Compensation paid to H-2A visa holders in section 3. Can you still e file 2011 tax returns Religious exemption. Can you still e file 2011 tax returns    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. Can you still e file 2011 tax returns This exemption is available only if both the employee and the employer are members of the sect. Can you still e file 2011 tax returns   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Can you still e file 2011 tax returns 5. Can you still e file 2011 tax returns Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. Can you still e file 2011 tax returns The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. Can you still e file 2011 tax returns You may use one of several methods to determine the amount of federal income tax withholding. Can you still e file 2011 tax returns They are discussed in section 13. Can you still e file 2011 tax returns Form W-4. Can you still e file 2011 tax returns   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 you still e file 2011 tax returns 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 you still e file 2011 tax returns Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Can you still e file 2011 tax returns irs. Can you still e file 2011 tax returns gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. Can you still e file 2011 tax returns   Ask each new employee to give you a signed Form W-4 when starting work. Can you still e file 2011 tax returns Make the form effective with the first wage payment. Can you still e file 2011 tax returns If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. Can you still e file 2011 tax returns Forms in Spanish. Can you still e file 2011 tax returns   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Can you still e file 2011 tax returns For more information, see Publicación 17(SP). Can you still e file 2011 tax returns Effective date of Form W-4. Can you still e file 2011 tax returns   A Form W-4 remains in effect until the employee gives you a new one. Can you still e file 2011 tax returns When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. Can you still e file 2011 tax returns Do not adjust withholding retroactively. Can you still e file 2011 tax returns If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Can you still e file 2011 tax returns Completing Form W-4. Can you still e file 2011 tax returns   The amount of federal income tax withholding is based on marital status and withholding allowances. Can you still e file 2011 tax returns Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Can you still e file 2011 tax returns However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Can you still e file 2011 tax returns   Employees may claim fewer withholding allowances than they are entitled to claim. Can you still e file 2011 tax returns They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. Can you still e file 2011 tax returns   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Can you still e file 2011 tax returns Along with Form W-4, you may wish to order Publication 505 for use by your employees. Can you still e file 2011 tax returns    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Can you still e file 2011 tax returns If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Can you still e file 2011 tax returns Exemption from federal income tax withholding. Can you still e file 2011 tax returns   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. Can you still e file 2011 tax returns See the Form W-4 instructions for more information. Can you still e file 2011 tax returns However, the wages are still subject to social security and Medicare taxes. Can you still e file 2011 tax returns   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. Can you still e file 2011 tax returns If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Can you still e file 2011 tax returns Withholding income taxes on the wages of nonresident alien employees. Can you still e file 2011 tax returns   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Can you still e file 2011 tax returns However, see Publication 515 for exceptions to this general rule. Can you still e file 2011 tax returns Also see Compensation paid to H-2A visa workers in section 3. Can you still e file 2011 tax returns Withholding adjustment for nonresident alien employees. Can you still e file 2011 tax returns   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. Can you still e file 2011 tax returns This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. Can you still e file 2011 tax returns See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). Can you still e file 2011 tax returns Nonresident alien employee's Form W-4. Can you still e file 2011 tax returns   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Can you still e file 2011 tax returns   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Can you still e file 2011 tax returns    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 you still e file 2011 tax returns Form 8233. Can you still e file 2011 tax returns   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 you still e file 2011 tax returns See Publication 515 for details. Can you still e file 2011 tax returns IRS review of requested Forms W-4. Can you still e file 2011 tax returns   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Can you still e file 2011 tax returns You may also be directed to send certain Forms W-4 to the IRS. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns 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 you still e file 2011 tax returns The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. Can you still e file 2011 tax returns When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Can you still e file 2011 tax returns   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Can you still e file 2011 tax returns However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). Can you still e file 2011 tax returns Initial lock-in letter. Can you still e file 2011 tax returns   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. Can you still e file 2011 tax returns In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. Can you still e file 2011 tax returns You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. Can you still e file 2011 tax returns If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. Can you still e file 2011 tax returns You may follow any reasonable business practice to furnish the employee copy to the employee. Can you still e file 2011 tax returns Implementation of lock-in letter. Can you still e file 2011 tax returns   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. Can you still e file 2011 tax returns You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. Can you still e file 2011 tax returns The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. Can you still e file 2011 tax returns Seasonal employees and employees not currently performing services. Can you still e file 2011 tax returns   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. Can you still e file 2011 tax returns You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. Can you still e file 2011 tax returns You reasonably expect the employee to resume services within 12 months of the date of the notice. Can you still e file 2011 tax returns The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. Can you still e file 2011 tax returns Termination and re-hire of employees. Can you still e file 2011 tax returns   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. Can you still e file 2011 tax returns You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. Can you still e file 2011 tax returns Modification notice. Can you still e file 2011 tax returns   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. Can you still e file 2011 tax returns The modification notice may change the marital status and/or the number of withholding allowances permitted. Can you still e file 2011 tax returns You must withhold federal income tax based on the effective date specified in the modification notice. Can you still e file 2011 tax returns New Form W-4 after IRS notice. Can you still e file 2011 tax returns   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. Can you still e file 2011 tax returns You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. Can you still e file 2011 tax returns If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. Can you still e file 2011 tax returns   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Can you still e file 2011 tax returns Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. Can you still e file 2011 tax returns Substitute Forms W-4. Can you still e file 2011 tax returns   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. Can you still e file 2011 tax returns Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. Can you still e file 2011 tax returns gov to obtain copies of Form W-4. Can you still e file 2011 tax returns   You may use a substitute version of Form W-4 to meet your business needs. Can you still e file 2011 tax returns However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. Can you still e file 2011 tax returns At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. Can you still e file 2011 tax returns   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. Can you still e file 2011 tax returns However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. Can you still e file 2011 tax returns Invalid Forms W-4. Can you still e file 2011 tax returns   Any unauthorized change or addition to Form W-4 makes it invalid. Can you still e file 2011 tax returns This includes taking out any language by which the employee certifies that the form is correct. Can you still e file 2011 tax returns A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. Can you still e file 2011 tax returns An employee who submits a false Form W-4 may be subject to a $500 penalty. Can you still e file 2011 tax returns You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. Can you still e file 2011 tax returns   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Can you still e file 2011 tax returns Tell the employee that it is invalid and ask for another one. Can you still e file 2011 tax returns If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. Can you still e file 2011 tax returns However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. Can you still e file 2011 tax returns   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. Can you still e file 2011 tax returns R. Can you still e file 2011 tax returns B. Can you still e file 2011 tax returns 455, available at www. Can you still e file 2011 tax returns irs. Can you still e file 2011 tax returns gov/irb/2007-35_IRB/ar10. Can you still e file 2011 tax returns html. Can you still e file 2011 tax returns Amounts exempt from levy on wages, salary, and other income. Can you still e file 2011 tax returns   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Can you still e file 2011 tax returns Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. Can you still e file 2011 tax returns If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. Can you still e file 2011 tax returns How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. Can you still e file 2011 tax returns Wage bracket tables. Can you still e file 2011 tax returns See section 13 for directions on how to use the tables. Can you still e file 2011 tax returns Percentage method. Can you still e file 2011 tax returns See section 13 for directions on how to use the percentage method. Can you still e file 2011 tax returns Alternative formula tables for percentage method withholding. Can you still e file 2011 tax returns See Publication 15-A. Can you still e file 2011 tax returns Wage bracket percentage method withholding tables. Can you still e file 2011 tax returns See Publication 15-A. Can you still e file 2011 tax returns Other alternative methods. Can you still e file 2011 tax returns See Publication 15-A. Can you still e file 2011 tax returns Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. Can you still e file 2011 tax returns If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. Can you still e file 2011 tax returns Supplemental wages. Can you still e file 2011 tax returns   Supplemental wages are wage payments to an employee that are not regular wages. Can you still e file 2011 tax returns They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Can you still e file 2011 tax returns Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Can you still e file 2011 tax returns   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. Can you still e file 2011 tax returns   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. Can you still e file 2011 tax returns If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Can you still e file 2011 tax returns Withhold a flat 25% (no other percentage allowed). Can you still e file 2011 tax returns If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Can you still e file 2011 tax returns Subtract the tax withheld from the regular wages. Can you still e file 2011 tax returns Withhold the remaining tax from the supplemental wages. Can you still e file 2011 tax returns If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. Can you still e file 2011 tax returns If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. Can you still e file 2011 tax returns 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 you still e file 2011 tax returns    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. Can you still e file 2011 tax returns See section 7 in Publication 15 (Circular E) for details. Can you still e file 2011 tax returns   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. Can you still e file 2011 tax returns 6. Can you still e file 2011 tax returns Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Can you still e file 2011 tax returns Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. Can you still e file 2011 tax returns This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. Can you still e file 2011 tax returns You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. Can you still e file 2011 tax returns You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. Can you still e file 2011 tax returns If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. Can you still e file 2011 tax returns If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. Can you still e file 2011 tax returns If Form W-2 is not required, you must notify the employee by February 7, 2014. Can you still e file 2011 tax returns 7. Can you still e file 2011 tax returns Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. Can you still e file 2011 tax returns You must use electronic funds transfer to make all federal tax deposits. Can you still e file 2011 tax returns See How To Deposit , later in this section. Can you still e file 2011 tax returns The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. Can you still e file 2011 tax returns For more information, see COBRA premium assistance credit under Introduction. Can you still e file 2011 tax returns Payment with return. Can you still e file 2011 tax returns   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. Can you still e file 2011 tax returns You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. Can you still e file 2011 tax returns However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. Can you still e file 2011 tax returns You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. Can you still e file 2011 tax returns This payment may be $2,500 or more. Can you still e file 2011 tax returns Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Can you still e file 2011 tax returns Semiweekly schedule depositors must timely deposit the amount. Can you still e file 2011 tax returns See Accuracy of Deposits Rule and How To Deposit, later in this section. Can you still e file 2011 tax returns When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. Can you still e file 2011 tax returns See Employers of Both Farm and Nonfarm Workers, later in this section. Can you still e file 2011 tax returns The rules for determining when to deposit Form 943 taxes are discussed below. Can you still e file 2011 tax returns See section 10 for the separate rules that apply to FUTA tax. Can you still e file 2011 tax returns Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. Can you still e file 2011 tax returns The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. Can you still e file 2011 tax returns The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). Can you still e file 2011 tax returns The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. Can you still e file 2011 tax returns If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. Can you still e file 2011 tax returns If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. Can you still e file 2011 tax returns Lookback period. Can you still e file 2011 tax returns   The lookback period is the second calendar year preceding the current calendar year. Can you still e file 2011 tax returns For example, the lookback period for 2014 is 2012. Can you still e file 2011 tax returns Example of deposit schedule based on lookback period. Can you still e file 2011 tax returns Rose Co. Can you still e file 2011 tax returns reported taxes on Form 943 as follows. Can you still e file 2011 tax returns 2012 — $48,000 2013 — $60,000 Rose Co. Can you still e file 2011 tax returns is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. Can you still e file 2011 tax returns However, for 2015, Rose Co. Can you still e file 2011 tax returns is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Can you still e file 2011 tax returns Adjustments to lookback period taxes. Can you still e file 2011 tax returns   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). Can you still e file 2011 tax returns Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Can you still e file 2011 tax returns Example of adjustments. Can you still e file 2011 tax returns An employer originally reported total tax of $45,000 for the lookback period in 2012. Can you still e file 2011 tax returns The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. Can you still e file 2011 tax returns The total tax reported in the lookback period is still $45,000. Can you still e file 2011 tax returns The $10,000 adjustment is also not treated as part of the 2014 taxes. Can you still e file 2011 tax returns Deposit period. Can you still e file 2011 tax returns   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Can you still e file 2011 tax returns For monthly schedule depositors, the deposit period is a calendar month. Can you still e file 2011 tax returns The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Can you still e file 2011 tax returns Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Can you still e file 2011 tax returns You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. Can you still e file 2011 tax returns Monthly schedule example. Can you still e file 2011 tax returns   Red Co. Can you still e file 2011 tax returns is a seasonal employer and a monthly schedule depositor. Can you still e file 2011 tax returns It pays wages each Friday. Can you still e file 2011 tax returns It paid wages during August 2014, but did not pay any wages during September. Can you still e file 2011 tax returns Red Co. Can you still e file 2011 tax returns must deposit the combined tax liabilities for the August paydays by September 15. Can you still e file 2011 tax returns Red Co. Can you still e file 2011 tax returns does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. Can you still e file 2011 tax returns New employers. Can you still e file 2011 tax returns   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Can you still e file 2011 tax returns Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). Can you still e file 2011 tax returns Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. Can you still e file 2011 tax returns Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Can you still e file 2011 tax returns Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Can you still e file 2011 tax returns Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. Can you still e file 2011 tax returns For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. Can you still e file 2011 tax returns If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Can you still e file 2011 tax returns Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. Can you still e file 2011 tax returns Semiweekly Deposit Schedule IF the payday falls on a. Can you still e file 2011 tax returns . Can you still e file 2011 tax returns . Can you still e file 2011 tax returns THEN deposit taxes by the following. Can you still e file 2011 tax returns . Can you still e file 2011 tax returns . Can you still e file 2011 tax returns Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. Can you still e file 2011 tax returns   Green, Inc. Can you still e file 2011 tax returns , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Can you still e file 2011 tax returns Green, Inc. Can you still e file 2011 tax returns , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Can you still e file 2011 tax returns Green, Inc. Can you still e file 2011 tax returns 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). Can you still e file 2011 tax returns Semiweekly deposit period spanning two quarters. Can you still e file 2011 tax returns   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Can you still e file 2011 tax returns For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Can you still e file 2011 tax returns Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Can you still e file 2011 tax returns Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Can you still e file 2011 tax returns A business day is any day other than a Saturday, Sunday, or legal holiday. Can you still e file 2011 tax returns For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Can you still e file 2011 tax returns Semiweekly schedule depositors   will always have 3 business days to make a deposit. Can you still e file 2011 tax returns That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. Can you still e file 2011 tax returns For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Can you still e file 2011 tax returns Legal holiday. Can you still e file 2011 tax returns   The term “legal holiday” means any legal holiday in the District of Columbia. Can you still e file 2011 tax returns Legal holidays for 2014 are listed below. Can you still e file 2011 tax returns January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Can you still e file 2011 tax returns February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Can you still e file 2011 tax returns For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. Can you still e file 2011 tax returns For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Can you still e file 2011 tax returns Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Can you still e file 2011 tax returns However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Can you still e file 2011 tax returns For example, Fir Co. Can you still e file 2011 tax returns is a semiweekly schedule depositor. Can you still e file 2011 tax returns On Monday, Fir Co. Can you still e file 2011 tax returns accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. Can you still e file 2011 tax returns On Tuesday, Fir Co. Can you still e file 2011 tax returns accumulates additional taxes of $30,000. Can you still e file 2011 tax returns Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Can you still e file 2011 tax returns does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Can you still e file 2011 tax returns If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. Can you still e file 2011 tax returns Example of the $100,000 next-day deposit rule. Can you still e file 2011 tax returns   Elm, Inc. Can you still e file 2011 tax returns , started its business on May 1, 2014. Can you still e file 2011 tax returns Because Elm, Inc. Can you still e file 2011 tax returns , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. Can you still e file 2011 tax returns , is a monthly schedule depositor. Can you still e file 2011 tax returns On May 8, Elm, Inc. Can you still e file 2011 tax returns , paid wages for the first time and accumulated taxes of $50,000. Can you still e file 2011 tax returns On May 9 (Friday), Elm, Inc. Can you still e file 2011 tax returns , paid wages and accumulated taxes of $60,000, for a total of $110,000. Can you still e file 2011 tax returns Because Elm, Inc. Can you still e file 2011 tax returns , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. Can you still e file 2011 tax returns Elm, Inc. Can you still e file 2011 tax returns , became a semiweekly schedule depositor on May 10. Can you still e file 2011 tax returns It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Can you still e file 2011 tax returns Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Can you still e file 2011 tax returns However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Can you still e file 2011 tax returns Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. Can you still e file 2011 tax returns The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Can you still e file 2011 tax returns Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. Can you still e file 2011 tax returns You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. Can you still e file 2011 tax returns Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. Can you still e file 2011 tax returns For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). Can you still e file 2011 tax returns How To Deposit You must deposit employment taxes by electronic funds transfer. Can you still e file 2011 tax returns See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Can you still e file 2011 tax returns Electronic deposit requirement. Can you still e file 2011 tax returns   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Can you still e file 2011 tax returns Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Can you still e file 2011 tax returns If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Can you still e file 2011 tax returns   EFTPS is a free service provided by the Department of Treasury. Can you still e file 2011 tax returns To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). Can you still e file 2011 tax returns You can also visit the EFTPS website at www. Can you still e file 2011 tax returns eftps. Can you still e file 2011 tax returns gov. Can you still e file 2011 tax returns Additional information about EFTPS is also available in Publication 966. Can you still e file 2011 tax returns New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Can you still e file 2011 tax returns Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. Can you still e file 2011 tax returns See When you receive your EIN in section 1 for more information. Can you still e file 2011 tax returns Deposit record. Can you still e file 2011 tax returns   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Can you still e file 2011 tax returns The number can be used as a receipt or to trace the payment. Can you still e file 2011 tax returns Depositing on time. Can you still e file 2011 tax returns   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Can you still e file 2011 tax returns m. Can you still e file 2011 tax returns Eastern time the day before the date a deposit is due. Can you still e file 2011 tax returns If you use a third party to make a deposit on your behalf, they may have different cutoff times. Can you still e file 2011 tax returns Same-day payment option. Can you still e file 2011 tax returns   If you fail to initiate a deposit transaction on EFTPS by 8 p. Can you still e file 2011 tax returns m. Can you still e file 2011 tax returns Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Can you still e file 2011 tax returns To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Can you still e file 2011 tax returns Please check with your financial institution regarding availability, deadlines, and costs. Can you still e file 2011 tax returns Your financial institution may charge you a fee for payments made this way. Can you still e file 2011 tax returns To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. Can you still e file 2011 tax returns eftps. Can you still e file 2011 tax returns gov to download the Same-Day Payment Worksheet. Can you still e file 2011 tax returns Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. Can you still e file 2011 tax returns The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Can you still e file 2011 tax returns IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Can you still e file 2011 tax returns For amounts not properly deposited or not deposited on time, the penalty rates are shown next. Can you still e file 2011 tax returns Penalty Charged for. Can you still e file 2011 tax returns . Can you still e file 2011 tax returns . Can you still e file 2011 tax returns 2% Deposits made 1 to 5 days late. Can you still e file 2011 tax returns 5% Deposits made 6 to 15 days late. Can you still e file 2011 tax returns 10% Deposits made 16 or more days late. Can you still e file 2011 tax returns Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. Can you still e file 2011 tax returns 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. Can you still e file 2011 tax returns See Payment with return , earlier in this section, for exceptions. Can you still e file 2011 tax returns 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Can you still e file 2011 tax returns Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Can you still e file 2011 tax returns Order in which deposits are applied. Can you still e file 2011 tax returns   Deposits generally are applied to the most recent tax liability within the year. Can you still e file 2011 tax returns If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Can you still e file 2011 tax returns Follow the instructions on the penalty notice that you received. Can you still e file 2011 tax returns For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. Can you still e file 2011 tax returns You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Can you still e file 2011 tax returns irs. Can you still e file 2011 tax returns gov/pub/irs-irbs/irb01-50. Can you still e file 2011 tax returns pdf. Can you still e file 2011 tax returns Example. Can you still e file 2011 tax returns Cedar, Inc. Can you still e file 2011 tax returns , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Can you still e file 2011 tax returns It does not make the deposit on July 15. Can you still e file 2011 tax returns On August 15, Cedar, Inc. Can you still e file 2011 tax returns , deposits $2,000. Can you still e file 2011 tax returns Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Can you still e file 2011 tax returns Accordingly, $500 of the July 15 liability remains undeposited. Can you still e file 2011 tax returns The penalty on this underdeposit will apply as explained above. Can you still e file 2011 tax returns Trust fund recovery penalty. Can you still e file 2011 tax returns   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Can you still e file 2011 tax returns The penalty is the full amount of the unpaid trust fund tax. Can you still e file 2011 tax returns This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Can you still e file 2011 tax returns   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Can you still e file 2011 tax returns   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. Can you still e file 2011 tax returns A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Can you still e file 2011 tax returns    Willfully means voluntarily, consciously, and intentionally. Can you still e file 2011 tax returns A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Can you still e file 2011 tax returns “Average” failure-to-deposit penalty. Can you still e file 2011 tax returns   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. Can you still e file 2011 tax returns IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. Can you still e file 2011 tax returns Completed Form 943, line 17, instead of Form 943-A. Can you still e file 2011 tax returns Failed to attach a properly completed Form 943-A. Can you still e file 2011 tax returns Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Can you still e file 2011 tax returns   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Can you still e file 2011 tax returns Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Can you still e file 2011 tax returns   You can avoid the penalty by reviewing your return before filing it. Can you still e file 2011 tax returns Follow these steps before filing your Form 943. Can you still e file 2011 tax returns If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. Can you still e file 2011 tax returns If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. Can you still e file 2011 tax returns Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. Can you still e file 2011 tax returns Do not show negative amounts on Form 943, line 17, or Form 943-A. Can you still e file 2011 tax returns For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. Can you still e file 2011 tax returns Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Can you still e file 2011 tax returns Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. Can you still e file 2011 tax returns If a deposit is due, deposi