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Download 1040x Form

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Download 1040x Form

Download 1040x form 6. Download 1040x form   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Download 1040x form Vehicles not considered highway vehicles. Download 1040x form Idling reduction device. Download 1040x form Separate purchase. Download 1040x form Leases. Download 1040x form Exported vehicle. Download 1040x form Tax on resale of tax-paid trailers and semitrailers. Download 1040x form Use treated as sale. Download 1040x form Sale. Download 1040x form Long-term lease. Download 1040x form Short-term lease. Download 1040x form Related person. Download 1040x form Exclusions from tax base. Download 1040x form Sales not at arm's length. Download 1040x form Installment sales. Download 1040x form Repairs and modifications. Download 1040x form Further manufacture. Download 1040x form Rail trailers and rail vans. Download 1040x form Parts and accessories. Download 1040x form Trash containers. Download 1040x form House trailers. Download 1040x form Camper coaches or bodies for self-propelled mobile homes. Download 1040x form Farm feed, seed, and fertilizer equipment. Download 1040x form Ambulances and hearses. Download 1040x form Truck-tractors. Download 1040x form Concrete mixers. Download 1040x form Registration requirement. Download 1040x form Further manufacture. Download 1040x form A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. Download 1040x form Truck chassis and bodies. Download 1040x form Truck trailer and semitrailer chassis and bodies. Download 1040x form Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Download 1040x form A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. Download 1040x form A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Download 1040x form A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Download 1040x form A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Download 1040x form The seller is liable for the tax. Download 1040x form Chassis or body. Download 1040x form   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Download 1040x form Highway vehicle. Download 1040x form   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. Download 1040x form Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Download 1040x form A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. Download 1040x form A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Download 1040x form A special kind of cargo, goods, supplies, or materials. Download 1040x form Some off-highway task unrelated to highway transportation, except as discussed next. Download 1040x form Vehicles not considered highway vehicles. Download 1040x form   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Download 1040x form Specially designed mobile machinery for nontransportation functions. Download 1040x form A self-propelled vehicle is not a highway vehicle if all the following apply. Download 1040x form The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. Download 1040x form The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. Download 1040x form The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. Download 1040x form Vehicles specially designed for off-highway transportation. Download 1040x form A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. Download 1040x form To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Download 1040x form It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Download 1040x form Nontransportation trailers and semitrailers. Download 1040x form A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. Download 1040x form For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Download 1040x form Gross vehicle weight. Download 1040x form   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. Download 1040x form It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. Download 1040x form Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. Download 1040x form   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Download 1040x form Platform truck bodies 21 feet or less in length. Download 1040x form Dry freight and refrigerated truck van bodies 24 feet or less in length. Download 1040x form Dump truck bodies with load capacities of 8 cubic yards or less. Download 1040x form Refuse packer truck bodies with load capacities of 20 cubic yards or less. Download 1040x form For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Download 1040x form R. Download 1040x form B. Download 1040x form 2005-14 at www. Download 1040x form irs. Download 1040x form gov/pub/irs-irbs/irb05-14. Download 1040x form pdf. Download 1040x form   The gross vehicle weight means the maximum total weight of a loaded vehicle. Download 1040x form Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Download 1040x form The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. Download 1040x form The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Download 1040x form See Regulations section 145. Download 1040x form 4051-1(e)(3) for more information. Download 1040x form Parts or accessories. Download 1040x form   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Download 1040x form For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. Download 1040x form The tax applies in this case whether or not the retailer bills the parts or accessories separately. Download 1040x form   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. Download 1040x form The tax applies unless there is evidence to the contrary. Download 1040x form For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. Download 1040x form The tax does not apply to parts and accessories that are spares or replacements. Download 1040x form   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. Download 1040x form Idling reduction device. Download 1040x form   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. Download 1040x form The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. Download 1040x form The EPA discusses idling reduction technologies on its website at www. Download 1040x form epa. Download 1040x form gov/smartway/technology/idling. Download 1040x form htm. Download 1040x form Separate purchase. Download 1040x form   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Download 1040x form The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Download 1040x form The installation occurs within 6 months after the vehicle is first placed in service. Download 1040x form   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Download 1040x form   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Download 1040x form This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Download 1040x form   The tax does not apply if the installed part or accessory is a replacement part or accessory. Download 1040x form The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. Download 1040x form However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. Download 1040x form Example. Download 1040x form You bought a taxable vehicle and placed it in service on April 8. Download 1040x form On May 3, you bought and installed parts and accessories at a cost of $850. Download 1040x form On July 15, you bought and installed parts and accessories for $300. Download 1040x form Tax of $138 (12% of $1,150) applies on July 15. Download 1040x form Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Download 1040x form First retail sale defined. Download 1040x form   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. Download 1040x form There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). Download 1040x form The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Download 1040x form The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. Download 1040x form There is no registration requirement. Download 1040x form Leases. Download 1040x form   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. Download 1040x form The tax is imposed on the lessor at the time of the lease. Download 1040x form   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. Download 1040x form The tax is imposed on the lessor at the time of the lease. Download 1040x form Exported vehicle. Download 1040x form   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. Download 1040x form Tax on resale of tax-paid trailers and semitrailers. Download 1040x form   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Download 1040x form The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Download 1040x form The credit cannot exceed the tax on the resale. Download 1040x form See Regulations section 145. Download 1040x form 4052-1(a)(4) for information on the conditions to allowance for the credit. Download 1040x form Use treated as sale. Download 1040x form   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. Download 1040x form Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Download 1040x form The tax attaches when the use begins. Download 1040x form   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. Download 1040x form   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. Download 1040x form   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. Download 1040x form Presumptive retail sales price. Download 1040x form   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Download 1040x form If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. Download 1040x form Table 6-1 outlines the appropriate tax base calculation for various transactions. Download 1040x form   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Download 1040x form But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Download 1040x form Sale. Download 1040x form   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. Download 1040x form Long-term lease. Download 1040x form   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. Download 1040x form Short-term lease. Download 1040x form   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. Download 1040x form   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. Download 1040x form   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. Download 1040x form Related person. Download 1040x form   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Download 1040x form Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Download 1040x form Table 6-1. Download 1040x form Tax Base IF the transaction is a. Download 1040x form . Download 1040x form . Download 1040x form THEN figuring the base by using the. Download 1040x form . Download 1040x form . Download 1040x form Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. Download 1040x form   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. Download 1040x form   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Download 1040x form However, you do add a markup if all the following apply. Download 1040x form You do not perform any significant activities relating to the processing of the sale of a taxable article. Download 1040x form The main reason for processing the sale through you is to avoid or evade the presumed markup. Download 1040x form You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Download 1040x form In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Download 1040x form Determination of tax base. Download 1040x form   These rules apply to both normal retail sales price and presumptive retail sales price computations. Download 1040x form To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. Download 1040x form However, see Presumptive retail sales price, earlier. Download 1040x form Exclusions from tax base. Download 1040x form   Exclude from the tax base the retail excise tax imposed on the sale. Download 1040x form Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. Download 1040x form Also exclude the value of any used component of the article furnished by the first user of the article. Download 1040x form   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. Download 1040x form These expenses are those incurred in delivery from the retail dealer to the customer. Download 1040x form In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. Download 1040x form   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. Download 1040x form For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. Download 1040x form Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Download 1040x form Sales not at arm's length. Download 1040x form   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. Download 1040x form   A sale is not at arm's length if either of the following apply. Download 1040x form One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. Download 1040x form The sale is made under special arrangements between a seller and a purchaser. Download 1040x form Installment sales. Download 1040x form   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. Download 1040x form The tax is figured on the entire sales price. Download 1040x form No part of the tax is deferred because the sales price is paid in installments. Download 1040x form Repairs and modifications. Download 1040x form   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. Download 1040x form This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Download 1040x form However, this exception generally does not apply to an article that was not subject to the tax when it was new. Download 1040x form Further manufacture. Download 1040x form   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. Download 1040x form Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. Download 1040x form Combining an article with an item in this list does not give rise to taxability. Download 1040x form However, see Parts or accessories discussed earlier. Download 1040x form Articles exempt from tax. Download 1040x form   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Download 1040x form Rail trailers and rail vans. Download 1040x form   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). Download 1040x form Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Download 1040x form Parts and accessories. Download 1040x form   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Download 1040x form Trash containers. Download 1040x form   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Download 1040x form It is designed to be used as a trash container. Download 1040x form It is not designed to carry freight other than trash. Download 1040x form It is not designed to be permanently mounted on or affixed to a truck chassis or body. Download 1040x form House trailers. Download 1040x form   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Download 1040x form Camper coaches or bodies for self-propelled mobile homes. Download 1040x form   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. Download 1040x form Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Download 1040x form Farm feed, seed, and fertilizer equipment. Download 1040x form   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Download 1040x form This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. Download 1040x form Ambulances and hearses. Download 1040x form   This is any ambulance, hearse, or combination ambulance-hearse. Download 1040x form Truck-tractors. Download 1040x form   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Download 1040x form Concrete mixers. Download 1040x form   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. Download 1040x form This exemption does not apply to the chassis on which the article is mounted. Download 1040x form Sales exempt from tax. Download 1040x form   The following sales are ordinarily exempt from tax. Download 1040x form Sales to a state or local government for its exclusive use. Download 1040x form Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Download 1040x form Sales to a nonprofit educational organization for its exclusive use. Download 1040x form Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Download 1040x form Sales for use by the purchaser for further manufacture of other taxable articles (see below). Download 1040x form Sales for export or for resale by the purchaser to a second purchaser for export. Download 1040x form Sales to the United Nations for official use. Download 1040x form Registration requirement. Download 1040x form   In general, the seller and buyer must be registered for a sale to be tax free. Download 1040x form See the Form 637 instructions for more information. Download 1040x form Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. Download 1040x form Further manufacture. Download 1040x form   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. Download 1040x form Credits or refunds. Download 1040x form   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. Download 1040x form The person using the article as a component part is eligible for the credit or refund. Download 1040x form   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Download 1040x form A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. Download 1040x form   See also Conditions to allowance in chapter 5. Download 1040x form Tire credit. Download 1040x form   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. Download 1040x form The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Download 1040x form This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. Download 1040x form Prev  Up  Next   Home   More Online Publications
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Download 1040x form Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Download 1040x form irs. Download 1040x form gov/pub15. Download 1040x form What's New Social security and Medicare tax for 2014. Download 1040x form  The social security tax rate is 6. Download 1040x form 2% each for the employee and employer, unchanged from 2013. Download 1040x form The social security wage base limit is $117,000. Download 1040x form The Medicare tax rate is 1. Download 1040x form 45% each for the employee and employer, unchanged from 2013. Download 1040x form There is no wage base limit for Medicare tax. Download 1040x form Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Download 1040x form Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Download 1040x form 2014 withholdng tables. Download 1040x form  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Download 1040x form Withholding allowance. Download 1040x form  The 2014 amount for one withholding allowance on an annual basis is $3,950. Download 1040x form Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Download 1040x form  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Download 1040x form A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Download 1040x form For more information see Notice 2013-77, 2013-50 I. Download 1040x form R. Download 1040x form B. Download 1040x form 632, available at www. Download 1040x form irs. Download 1040x form gov/irb/2013-50_IRB/ar10. Download 1040x form html. Download 1040x form Change of responsible party. Download 1040x form  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. Download 1040x form Form 8822-B must be filed within 60 days of the change. Download 1040x form If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Download 1040x form For a definition of “responsible party,” see the Form 8822-B instructions. Download 1040x form Same-sex marriage. Download 1040x form  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Download 1040x form For more information, see Revenue Ruling 2013-17, 2013-38 I. Download 1040x form R. Download 1040x form B. Download 1040x form 201, available at www. Download 1040x form irs. Download 1040x form gov/irb/2013-38_IRB/ar07. Download 1040x form html. Download 1040x form Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Download 1040x form Notice 2013-61, 2013-44 I. Download 1040x form R. Download 1040x form B. Download 1040x form 432, is available at www. Download 1040x form irs. Download 1040x form gov/irb/2013-44_IRB/ar10. Download 1040x form html. Download 1040x form Reminders Additional Medicare Tax withholding. Download 1040x form  In addition to withholding Medicare tax at 1. Download 1040x form 45%, you must withhold a 0. Download 1040x form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Download 1040x form 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. Download 1040x form Additional Medicare Tax is only imposed on the employee. Download 1040x form There is no employer share of Additional Medicare Tax. Download 1040x form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Download 1040x form 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. Download 1040x form For more information on Additional Medicare Tax, visit IRS. Download 1040x form gov and enter “Additional Medicare Tax” in the search box. 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Download 1040x form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Download 1040x form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Download 1040x form You must receive written notice from the IRS to file Form 944. Download 1040x form  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Download 1040x form S. Download 1040x form Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Download 1040x form You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Download 1040x form For more information on requesting to file Form 944, visit IRS. Download 1040x form gov and enter “file employment taxes annually” in the search box. Download 1040x form Employers can request to file Forms 941 instead of Form 944. Download 1040x form  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Download 1040x form You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Download 1040x form For more information on requesting to file Form 944, visit IRS. Download 1040x form gov and enter “file employment taxes annually” in the search box. Download 1040x form Aggregate Form 941 filers. Download 1040x form  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Download 1040x form Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Download 1040x form To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Download 1040x form Aggregate Form 940 filers. Download 1040x form  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Download 1040x form Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Download 1040x form To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Download 1040x form Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Download 1040x form Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Download 1040x form Spend less time and worry about taxes and more time running your business. Download 1040x form Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Download 1040x form For e-file, visit www. Download 1040x form irs. Download 1040x form gov/efile for additional information. Download 1040x form For EFTPS, visit www. Download 1040x form eftps. Download 1040x form gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). 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Download 1040x form gov/e-pay. Download 1040x form A fee may be charged to file electronically. Download 1040x form Credit or debit card payments. Download 1040x form  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Download 1040x form irs. Download 1040x form gov/e-pay. Download 1040x form However, do not use credit or debit cards to make federal tax deposits. Download 1040x form Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Download 1040x form For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Download 1040x form For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Download 1040x form Hiring New Employees Eligibility for employment. Download 1040x form  You must verify that each new employee is legally eligible to work in the United States. Download 1040x form This includes completing the U. Download 1040x form S. Download 1040x form Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Download 1040x form You can get the form from USCIS offices or by calling 1-800-870-3676. Download 1040x form Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Download 1040x form uscis. Download 1040x form gov for more information. Download 1040x form New hire reporting. Download 1040x form  You are required to report any new employee to a designated state new hire registry. Download 1040x form A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Download 1040x form Many states accept a copy of Form W-4 with employer information added. Download 1040x form Visit the Office of Child Support Enforcement website at www. Download 1040x form acf. Download 1040x form hhs. Download 1040x form gov/programs/cse/newhire for more information. Download 1040x form W-4 request. Download 1040x form  Ask each new employee to complete the 2014 Form W-4. Download 1040x form See section 9. Download 1040x form Name and social security number. Download 1040x form  Record each new employee's name and number from his or her social security card. Download 1040x form Any employee without a social security card should apply for one. Download 1040x form See section 4. Download 1040x form Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Download 1040x form  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Download 1040x form Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Download 1040x form Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Download 1040x form See section 13 for more information. Download 1040x form Income tax withholding. Download 1040x form  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Download 1040x form If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Download 1040x form Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Download 1040x form Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Download 1040x form See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Download 1040x form Publication 15-A includes information about withholding on pensions and annuities. Download 1040x form Zero wage return. Download 1040x form  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Download 1040x form The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Download 1040x form irs. Download 1040x form gov/efile. Download 1040x form Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Download 1040x form Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Download 1040x form Each item in this list has a page reference to a more detailed discussion in this publication. Download 1040x form   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Download 1040x form For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Download 1040x form For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). Download 1040x form Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Download 1040x form See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Download 1040x form If you file 250 or more Forms 1099, you must file them electronically. Download 1040x form If you file 250 or more Forms W-2, you must file them electronically. Download 1040x form SSA will not accept Forms W-2 and W-3 filed on magnetic media. Download 1040x form Information reporting customer service site. Download 1040x form  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Download 1040x form If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Download 1040x form The center can also be reached by email at mccirp@irs. Download 1040x form gov. Download 1040x form Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Download 1040x form Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Download 1040x form Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Download 1040x form Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Download 1040x form Military retirement. Download 1040x form Gambling winnings. Download 1040x form Indian gaming profits. Download 1040x form Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Download 1040x form Payments subject to backup withholding. Download 1040x form For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Download 1040x form All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Download 1040x form Distributions from nonqualified pension plans and deferred compensation plans. Download 1040x form  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Download 1040x form However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Download 1040x form ; income tax withheld must be reported on Form 945. Download 1040x form Backup withholding. Download 1040x form  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Download 1040x form This withholding is referred to as “backup withholding. Download 1040x form ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Download 1040x form In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Download 1040x form Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Download 1040x form You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Download 1040x form You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Download 1040x form The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Download 1040x form For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Download 1040x form Recordkeeping Keep all records of employment taxes for at least 4 years. Download 1040x form These should be available for IRS review. Download 1040x form Your records should include the following information. Download 1040x form Your EIN. Download 1040x form Amounts and dates of all wage, annuity, and pension payments. Download 1040x form Amounts of tips reported to you by your employees. Download 1040x form Records of allocated tips. Download 1040x form The fair market value of in-kind wages paid. Download 1040x form Names, addresses, social security numbers, and occupations of employees and recipients. Download 1040x form Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Download 1040x form Dates of employment for each employee. Download 1040x form Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. Download 1040x form Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Download 1040x form Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Download 1040x form Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Download 1040x form Copies of returns filed and confirmation numbers. Download 1040x form Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Download 1040x form Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Download 1040x form Do not mail Form 8822-B with your employment tax return. Download 1040x form Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Download 1040x form The list includes only the following: DHL Express (DHL): DHL Same Day Service. Download 1040x form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Download 1040x form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Download 1040x form M. Download 1040x form , UPS Worldwide Express Plus, and UPS Worldwide Express. Download 1040x form For the IRS mailing address to use if you are using a private delivery service, go to IRS. Download 1040x form gov and enter “private delivery service” in the search box. Download 1040x form Your private delivery service can tell you how to get written proof of the mailing date. Download 1040x form   Private delivery services cannot deliver items to P. Download 1040x form O. Download 1040x form boxes. Download 1040x form You must use the U. Download 1040x form S. Download 1040x form Postal Service to mail any item to an IRS P. Download 1040x form O. Download 1040x form box address. Download 1040x form Telephone Help Tax questions. Download 1040x form   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Download 1040x form Help for people with disabilities. Download 1040x form  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Download 1040x form You may also use this number for assistance with unresolved tax problems. Download 1040x form Recorded tax information (TeleTax). Download 1040x form  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Download 1040x form You can listen to up to three topics on each call you make. Download 1040x form Touch-Tone service is available 24 hours a day, 7 days a week. Download 1040x form TeleTax topics are also available on the IRS website at www. Download 1040x form irs. Download 1040x form gov/taxtopics. Download 1040x form Most tax topics listed below are also available in Spanish. Download 1040x form For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Download 1040x form irs. Download 1040x form gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Download 1040x form A list of employment tax topics is provided next. Download 1040x form Select, by number, the topic you want to hear and call 1-800-829-4477. Download 1040x form For the directory of all topics, select Topic 123. Download 1040x form Teletax Topics Topic No. Download 1040x form Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Download 1040x form Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Download 1040x form  Visit the IRS website at www. Download 1040x form irs. Download 1040x form gov/businesses and click on the Employment Taxes link under Businesses Topics. Download 1040x form Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Download 1040x form irs. Download 1040x form gov/businesses. Download 1040x form To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Download 1040x form You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Download 1040x form Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Download 1040x form Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Download 1040x form socialsecurity. Download 1040x form gov/employer to register for Business Services Online. Download 1040x form You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Download 1040x form In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Download 1040x form Form W-3 will be created for you based on your Forms W-2. Download 1040x form Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Download 1040x form There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Download 1040x form See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Download 1040x form Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Download 1040x form The penalty is $25 or 2% of the payment, whichever is more. Download 1040x form However, the penalty on dishonored payments of $24. Download 1040x form 99 or less is an amount equal to the payment. Download 1040x form For example, a dishonored payment of $18 is charged a penalty of $18. Download 1040x form Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Download 1040x form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Download 1040x form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Download 1040x form Calendar The following is a list of important dates. Download 1040x form Also see Publication 509, Tax Calendars. Download 1040x form   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Download 1040x form A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Download 1040x form However, a statewide legal holiday does not delay the due date of federal tax deposits. Download 1040x form See Deposits on Business Days Only in section 11. Download 1040x form For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Download 1040x form S. Download 1040x form Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Download 1040x form See Private Delivery Services under Reminders for more information. Download 1040x form Introduction This publication explains your tax responsibilities as an employer. Download 1040x form It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Download 1040x form It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Download 1040x form This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Download 1040x form References to “income tax” in this guide apply only to “federal” income tax. Download 1040x form Contact your state or local tax department to determine if their rules are different. Download 1040x form Additional employment tax information is available in Publication 15-A. Download 1040x form Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Download 1040x form Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Download 1040x form Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Download 1040x form Income tax. Download 1040x form Social security tax. Download 1040x form Medicare tax. Download 1040x form FUTA tax. Download 1040x form There are exceptions to these requirements. Download 1040x form See section 15 for guidance. Download 1040x form Railroad retirement taxes are explained in the Instructions for Form CT-1. Download 1040x form Comments and suggestions. Download 1040x form   We welcome your comments about this publication and your suggestions for future editions. Download 1040x form   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Download 1040x form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Download 1040x form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Download 1040x form   You can also send us comments from www. Download 1040x form irs. Download 1040x form gov/formspubs. Download 1040x form Click on More Information and then click on Comment on Tax Forms and Publications. Download 1040x form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Download 1040x form Federal Government employers. Download 1040x form   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Download 1040x form State and local government employers. Download 1040x form   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Download 1040x form Most elected and appointed public officials of state or local governments are employees under common law rules. Download 1040x form See chapter 3 of Publication 963, Federal-State Reference Guide. Download 1040x form In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Download 1040x form See section 15 for more information on the exceptions. Download 1040x form   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Download 1040x form irs. Download 1040x form gov/pub/irs-irbs/irb00-06. Download 1040x form pdf. Download 1040x form   You can get information on reporting and social security coverage from your local IRS office. Download 1040x form If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Download 1040x form To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Download 1040x form ncsssa. Download 1040x form org. Download 1040x form Disregarded entities and qualified subchapter S subsidiaries (QSubs). Download 1040x form   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Download 1040x form Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Download 1040x form See Regulations sections 1. Download 1040x form 1361-4(a)(7) and 301. Download 1040x form 7701-2(c)(2)(iv). Download 1040x form COBRA premium assistance credit. Download 1040x form   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Download 1040x form COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Download 1040x form Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Download 1040x form Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Download 1040x form Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Download 1040x form For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Download 1040x form   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Download 1040x form For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Download 1040x form   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Download 1040x form The assistance for the coverage can last up to 15 months. Download 1040x form   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Download 1040x form For more information see Notice 2009-27, 2009-16 I. Download 1040x form R. Download 1040x form B. Download 1040x form 838, available at www. Download 1040x form irs. Download 1040x form gov/irb/2009-16_irb/ar09. Download 1040x form html. Download 1040x form   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Download 1040x form   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Download 1040x form The reimbursement is made through a credit against the employer's employment tax liabilities. Download 1040x form For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Download 1040x form The credit is treated as a deposit made on the first day of the return period (quarter or year). Download 1040x form In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Download 1040x form In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Download 1040x form   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Download 1040x form Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Download 1040x form In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Download 1040x form In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Download 1040x form Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Download 1040x form Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Download 1040x form A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Download 1040x form   For more information, visit IRS. Download 1040x form gov and enter “COBRA” in the search box. Download 1040x form Prev  Up  Next   Home   More Online Publications