File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Do Tax Amendment

Free State EfileHow To Amend A Tax FormHow Do I Efile My State TaxesHow To File 2012 TaxesPrintable 1040ez FormWhere To File 2012 TaxesHow To Fill Out 1040ez1040x Online2013 Tax Booklet 1040ezTax Form 1040x Free DownloadMy1040ez ComCan I Use Free File File Last Year TaxesHow Can I File My 2011 Tax ReturnAmendment For Tax ReturnsForm 1040x 2013File State Tax ReturnsFile 2011 Taxes Online H&r BlockFile Federal And State Tax For Free2013 Form 1040ezHow To Fill Out A 1040ez1041ezFile Taxes 2011Printable 1040 FormAmend A 2010 Tax ReturnHow To Amend A Tax Return 2012File 2011 Taxes Online Free2012 Tax FormsE File State Taxes Only1040nr Online Free2005 Tax SoftwareDo I Have To File A State Tax ReturnWhat Forms Do I Need To File My 2012 TaxesMontana State Tax Form 2011Aarp Tax Aide2012 Tax FilingE File Back TaxesFree Tax Returns1040ez File Online FreeFile 2010 Taxes Free OnlineFiling State Taxes Online

Do Tax Amendment

Do tax amendment Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Do tax amendment Determine Initial Amount Step 2. Do tax amendment Total Certain Nontaxable Pensions and Benefits Step 3. Do tax amendment Determine Excess Adjusted Gross Income Step 4. Do tax amendment Determine the Total of Steps 2 and 3 Step 5. Do tax amendment Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Do tax amendment You are a qualified individual. Do tax amendment Your income is not more than certain limits. Do tax amendment You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Do tax amendment Use Figure A first to see if you are a qualified individual. Do tax amendment If you are, go to Table 1 to make sure your income is not too high to take the credit. Do tax amendment You can take the credit only if you file Form 1040 or Form 1040A. Do tax amendment You cannot take the credit if you file Form 1040EZ or Form 1040NR. Do tax amendment Qualified Individual You are a qualified individual for this credit if you are a U. Do tax amendment S. Do tax amendment citizen or resident alien, and either of the following applies. Do tax amendment You were age 65 or older at the end of 2013. Do tax amendment You were under age 65 at the end of 2013 and all three of the following statements are true. Do tax amendment You retired on permanent and total disability (explained later). Do tax amendment You received taxable disability income for 2013. Do tax amendment On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Do tax amendment Age 65. Do tax amendment   You are considered to be age 65 on the day before your 65th birthday. Do tax amendment As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Do tax amendment U. Do tax amendment S. Do tax amendment Citizen or Resident Alien You must be a U. Do tax amendment S. Do tax amendment citizen or resident alien (or be treated as a resident alien) to take the credit. Do tax amendment Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Do tax amendment Exceptions. Do tax amendment   You may be able to take the credit if you are a nonresident alien who is married to a U. Do tax amendment S. Do tax amendment citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Do tax amendment S. Do tax amendment resident alien. Do tax amendment If you make that choice, both you and your spouse are taxed on your worldwide incomes. Do tax amendment   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Do tax amendment S. Do tax amendment citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Do tax amendment S. Do tax amendment resident alien for the entire year. Do tax amendment In that case, you may be allowed to take the credit. Do tax amendment   For information on these choices, see chapter 1 of Publication 519, U. Do tax amendment S. Do tax amendment Tax Guide for Aliens. Do tax amendment Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Do tax amendment However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Do tax amendment Head of household. Do tax amendment   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Do tax amendment You file a separate return. Do tax amendment You paid more than half the cost of keeping up your home during the tax year. Do tax amendment Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Do tax amendment (See Temporary absences under Head of Household in Publication 501. Do tax amendment ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Do tax amendment An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Do tax amendment You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Do tax amendment For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Do tax amendment Figure A. Do tax amendment Are You a Qualified Individual? Please click here for the text description of the image. Do tax amendment figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Do tax amendment You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Do tax amendment Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Do tax amendment If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Do tax amendment You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Do tax amendment Permanent and total disability. Do tax amendment    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Do tax amendment A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Do tax amendment See Physician's statement , later. Do tax amendment Substantial gainful activity. Do tax amendment   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Do tax amendment Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Do tax amendment   Substantial gainful activity is not work you do to take care of yourself or your home. Do tax amendment It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Do tax amendment However, doing this kind of work may show that you are able to engage in substantial gainful activity. Do tax amendment    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Do tax amendment   The following examples illustrate the tests of substantial gainful activity. Do tax amendment Example 1. Do tax amendment Trisha, a sales clerk, retired on disability. Do tax amendment She is 53 years old and now works as a full-time babysitter for the minimum wage. Do tax amendment Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Do tax amendment She cannot take the credit because she is able to engage in substantial gainful activity. Do tax amendment Example 2. Do tax amendment Tom, a bookkeeper, retired on disability. Do tax amendment He is 59 years old and now drives a truck for a charitable organization. Do tax amendment He sets his own hours and is not paid. Do tax amendment Duties of this nature generally are performed for pay or profit. Do tax amendment Some weeks he works 10 hours, and some weeks he works 40 hours. Do tax amendment Over the year he averages 20 hours a week. Do tax amendment The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Do tax amendment This is true even though Tom is not paid and he sets his own hours. Do tax amendment He cannot take the credit. Do tax amendment Example 3. Do tax amendment John, who retired on disability, took a job with a former employer on a trial basis. Do tax amendment The purpose of the job was to see if John could do the work. Do tax amendment The trial period lasted for 6 months during which John was paid the minimum wage. Do tax amendment Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Do tax amendment The activity was gainful because John was paid at least the minimum wage. Do tax amendment But the activity was not substantial because his duties were nonproductive. Do tax amendment These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Do tax amendment Example 4. Do tax amendment Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Do tax amendment Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Do tax amendment Joan can select the time of day when she feels most fit to work. Do tax amendment Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Do tax amendment The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Do tax amendment Sheltered employment. Do tax amendment   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Do tax amendment These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Do tax amendment   Compared to commercial employment, pay is lower for sheltered employment. Do tax amendment Therefore, one usually does not look for sheltered employment if he or she can get other employment. Do tax amendment The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Do tax amendment Physician's statement. Do tax amendment   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Do tax amendment You can use the statement in the Instructions for Schedule R. Do tax amendment   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Do tax amendment Veterans. Do tax amendment    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Do tax amendment VA Form 21-0172 must be signed by a person authorized by the VA to do so. Do tax amendment You can get this form from your local VA regional office. Do tax amendment Physician's statement obtained in earlier year. Do tax amendment   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Do tax amendment For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Do tax amendment If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Do tax amendment   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Do tax amendment Disability income. Do tax amendment   If you are under age 65, you must also have taxable disability income to qualify for the credit. Do tax amendment Disability income must meet both of the following requirements. Do tax amendment It must be paid under your employer's accident or health plan or pension plan. Do tax amendment It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Do tax amendment Payments that are not disability income. Do tax amendment    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Do tax amendment Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Do tax amendment    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Do tax amendment Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Do tax amendment Income Limits To determine if you can claim the credit, you must consider two income limits. Do tax amendment The first limit is the amount of your adjusted gross income (AGI). Do tax amendment The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Do tax amendment The limits are shown in Table 1. Do tax amendment If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Do tax amendment See Figuring the Credit Yourself , later. Do tax amendment Table 1. Do tax amendment Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Do tax amendment . Do tax amendment . Do tax amendment     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Do tax amendment . Do tax amendment . Do tax amendment   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Do tax amendment If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Do tax amendment Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Do tax amendment See Figuring the Credit Yourself , next. Do tax amendment If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Do tax amendment Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Do tax amendment If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Do tax amendment If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Do tax amendment Attach Schedule R to your return. Do tax amendment Table 2. Do tax amendment Initial Amounts IF your filing status is. Do tax amendment . Do tax amendment . Do tax amendment   THEN enter on line 10 of Schedule R. Do tax amendment . Do tax amendment . Do tax amendment single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Do tax amendment     2 Amount cannot be more than your combined taxable disability income. Do tax amendment     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Do tax amendment   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Do tax amendment Next, fill out Schedule R, Part III. Do tax amendment If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Do tax amendment If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. Do tax amendment There are five steps in Part III to determine the amount of your credit. Do tax amendment Determine your initial amount (lines 10–12). Do tax amendment Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Do tax amendment Determine your excess adjusted gross income (lines 14–17). Do tax amendment Determine the total of steps 2 and 3 (line 18). Do tax amendment Determine your credit (lines 19–22). Do tax amendment These steps are discussed in more detail next. Do tax amendment Step 1. Do tax amendment Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Do tax amendment See Table 2. Do tax amendment Your initial amount is on line 12. Do tax amendment Initial amounts for persons under age 65. Do tax amendment   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Do tax amendment Special rules for joint returns. Do tax amendment   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Do tax amendment   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Do tax amendment Step 2. Do tax amendment Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Do tax amendment You must reduce your initial amount by these payments. Do tax amendment Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Do tax amendment If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Do tax amendment Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Do tax amendment Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Do tax amendment Nontaxable social security payments. Do tax amendment This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Do tax amendment (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Do tax amendment ) Nontaxable railroad retirement pension payments treated as social security. Do tax amendment This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Do tax amendment Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Do tax amendment (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Do tax amendment ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Do tax amendment (Do not include amounts that are a return of your cost of a pension or annuity. Do tax amendment These amounts do not reduce your initial amount. Do tax amendment ) You should be sure to take into account all of the nontaxable amounts you receive. Do tax amendment These amounts are verified by the IRS through information supplied by other government agencies. Do tax amendment Step 3. Do tax amendment Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Do tax amendment Figure your excess adjusted gross income on lines 14–17. Do tax amendment You figure your excess adjusted gross income as follows. Do tax amendment Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Do tax amendment $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Do tax amendment Divide the result of (1) by 2. Do tax amendment Step 4. Do tax amendment Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Do tax amendment Step 5. Do tax amendment Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Do tax amendment 15). Do tax amendment In certain cases, the amount of your credit may be limited. Do tax amendment See Limit on credit , later. Do tax amendment Example. Do tax amendment You are 66 years old and your spouse is 64. Do tax amendment Your spouse is not disabled. Do tax amendment You file a joint return on Form 1040. Do tax amendment Your adjusted gross income is $14,630. Do tax amendment Together you received $3,200 from social security, which was nontaxable. Do tax amendment You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Do tax amendment Initial amount (line 12) $5,000 2. Do tax amendment Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Do tax amendment Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Do tax amendment Add (2) and (3) (line 18) 5,515 5. Do tax amendment Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Do tax amendment Limit on credit. Do tax amendment   The amount of credit you can claim is generally limited to the amount of your tax. Do tax amendment Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Do tax amendment Examples The following examples illustrate the credit for the elderly or the disabled. Do tax amendment The initial amounts are taken from Table 2, earlier. Do tax amendment Example 1. Do tax amendment James Davis is 58 years old, single, and files Form 1040A. Do tax amendment In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Do tax amendment He got the required physician's statement in 2011 and kept it with his tax records. Do tax amendment His physician signed on line B of the statement. Do tax amendment This year James checks the box in Schedule R, Part II. Do tax amendment He does not need to get another statement for 2013. Do tax amendment He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Do tax amendment He figures the credit on Schedule R as follows: 1. Do tax amendment Initial amount   $5,000 2. Do tax amendment Taxable disability pension   11,400 3. Do tax amendment Smaller of line 1 or line 2   5,000 4. Do tax amendment Nontaxable social security  benefits $1,500     5. Do tax amendment Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Do tax amendment Add lines 4 and 5   3,500 7. Do tax amendment Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Do tax amendment Multiply line 7 by 15% (. Do tax amendment 15)   225 9. Do tax amendment Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Do tax amendment Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Do tax amendment The Schedule R for James Davis is not shown. Do tax amendment Example 2. Do tax amendment William White is 53. Do tax amendment His wife Helen is 49. Do tax amendment William had a stroke 3 years ago and retired on permanent and total disability. Do tax amendment He is still permanently and totally disabled because of the stroke. Do tax amendment In November, Helen was injured in an accident at work and retired on permanent and total disability. Do tax amendment William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Do tax amendment Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Do tax amendment Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Do tax amendment They do not itemize deductions. Do tax amendment They do not have any amounts that would increase their standard deduction. Do tax amendment Helen's doctor completed the physician's statement in the Instructions for Schedule R. Do tax amendment Helen is not required to include the statement with their return, but she must keep it for her records. Do tax amendment William got a physician's statement for the year he had the stroke. Do tax amendment His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Do tax amendment William has kept the physician's statement with his records. Do tax amendment He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Do tax amendment William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Do tax amendment They attach Schedule R to their Form 1040 and enter $41 on line 53. Do tax amendment They check box c on line 53 and enter “Sch R” on the line next to that box. Do tax amendment See their filled-in Schedule R and Helen's filled-in physician's statement, later. Do tax amendment Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Do tax amendment A person is permanently and totally disabled if both of the following apply:   1. Do tax amendment He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Do tax amendment   2. Do tax amendment A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Do tax amendment Physician's Statement     I certify that Helen A. Do tax amendment White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Do tax amendment If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Do tax amendment AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Do tax amendment Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Do tax amendment Doctor 1900 Green St. Do tax amendment , Hometown, MD 20000         This image is too large to be displayed in the current screen. Do tax amendment Please click the link to view the image. Do tax amendment Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Do tax amendment Please click the link to view the image. Do tax amendment Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Do tax amendment Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Do tax amendment Free help with your tax return. Do tax amendment   Free help in preparing your return is available nationwide from IRS-certified volunteers. Do tax amendment The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Do tax amendment The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Do tax amendment 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. Do tax amendment Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Do tax amendment To find the nearest VITA or TCE site, visit IRS. Do tax amendment gov or call 1-800-906-9887. Do tax amendment   As part of the TCE program, AARP offers the Tax-Aide counseling program. Do tax amendment To find the nearest AARP Tax-Aide site, visit AARP's website at www. Do tax amendment aarp. Do tax amendment org/money/taxaide or call 1-888-227-7669. Do tax amendment   For more information on these programs, go to IRS. Do tax amendment gov and enter “VITA” in the search box. Do tax amendment Internet. Do tax amendment IRS. Do tax amendment gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Do tax amendment Apply for an Employer Identification Number (EIN). Do tax amendment Go to IRS. Do tax amendment gov and enter Apply for an EIN in the search box. Do tax amendment Request an Electronic Filing PIN by going to IRS. Do tax amendment gov and entering Electronic Filing PIN in the search box. Do tax amendment Check the status of your 2013 refund with Where's My Refund? Go to IRS. Do tax amendment gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Do tax amendment If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Do tax amendment Check the status of your amended return. Do tax amendment Go to IRS. Do tax amendment gov and enter Where's My Amended Return in the search box. Do tax amendment Download forms, instructions, and publications, including some accessible versions. Do tax amendment Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Do tax amendment gov or IRS2Go. Do tax amendment Tax return and tax account transcripts are generally available for the current year and past three years. Do tax amendment Figure your income tax withholding with the IRS Withholding Calculator on IRS. Do tax amendment gov. Do tax amendment 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. Do tax amendment Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Do tax amendment gov. Do tax amendment Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Do tax amendment gov or IRS2Go. Do tax amendment Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Do tax amendment An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Do tax amendment Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Do tax amendment If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Do tax amendment Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Do tax amendment Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Do tax amendment gov. Do tax amendment Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Do tax amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Do tax amendment Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Do tax amendment AARP offers the Tax-Aide counseling program as part of the TCE program. Do tax amendment Visit AARP's website to find the nearest Tax-Aide location. Do tax amendment Research your tax questions. Do tax amendment Search publications and instructions by topic or keyword. Do tax amendment Read the Internal Revenue Code, regulations, or other official guidance. Do tax amendment Read Internal Revenue Bulletins. Do tax amendment Sign up to receive local and national tax news by email. Do tax amendment Phone. Do tax amendment You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Do tax amendment Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Do tax amendment Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. Do tax amendment Call to locate the nearest volunteer help site, 1-800-906-9887. Do tax amendment Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Do tax amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Do tax amendment Most VITA and TCE sites offer free electronic filing. Do tax amendment Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Do tax amendment Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Do tax amendment Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Do tax amendment The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Do tax amendment If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Do tax amendment Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Do tax amendment Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Do tax amendment Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Do tax amendment Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Do tax amendment Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Do tax amendment You should receive your order within 10 business days. Do tax amendment Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Do tax amendment Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Do tax amendment Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Do tax amendment Call to ask tax questions, 1-800-829-1040. Do tax amendment Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Do tax amendment The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Do tax amendment These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Do tax amendment gsa. Do tax amendment gov/fedrelay. Do tax amendment Walk-in. Do tax amendment You can find a selection of forms, publications and services — in-person, face-to-face. Do tax amendment Products. Do tax amendment You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Do tax amendment Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Do tax amendment Services. Do tax amendment You can walk in to your local TAC most business days for personal, face-to-face tax help. Do tax amendment An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Do tax amendment If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Do tax amendment No appointment is necessary—just walk in. Do tax amendment Before visiting, check www. Do tax amendment irs. Do tax amendment gov/localcontacts for hours of operation and services provided. Do tax amendment Mail. Do tax amendment You can send your order for forms, instructions, and publications to the address below. Do tax amendment You should receive a response within 10 business days after your request is received. Do tax amendment  Internal Revenue Service 1201 N. Do tax amendment Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Do tax amendment   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Do tax amendment Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Do tax amendment What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Do tax amendment 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. Do tax amendment You face (or your business is facing) an immediate threat of adverse action. Do tax amendment You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Do tax amendment   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. Do tax amendment Here's why we can help: TAS is an independent organization within the IRS. Do tax amendment Our advocates know how to work with the IRS. Do tax amendment Our services are free and tailored to meet your needs. Do tax amendment We have offices in every state, the District of Columbia, and Puerto Rico. Do tax amendment 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 www. Do tax amendment irs. Do tax amendment gov/advocate, or call us toll-free at 1-877-777-4778. Do tax amendment How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Do tax amendment If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Do tax amendment irs. Do tax amendment gov/sams. Do tax amendment Low Income Taxpayer Clinics. Do tax amendment   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. Do tax amendment Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Do tax amendment Visit www. Do tax amendment TaxpayerAdvocate. Do tax amendment irs. Do tax amendment gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Do tax amendment Prev  Up  Next   Home   More Online Publications
Español

Oops! We can't find the file

Official information and services from the U.S. government

We're sorry, but the page you're looking for might have been removed, had its name changed, or is temporarily unavailable.

What should you do?

  • If you typed the page url, check the spelling.
  • Go to our home page and browse through our topics for the information you want.
  • Go to our site index, and look through the alphabetical listing for links to the page you want.
  • If you need help finding government information, please contact us.
  • Use our search engine to find the information you want.

The Do Tax Amendment

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