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Download 1040x form 13. Download 1040x form   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. Download 1040x form Wage limit. Download 1040x form Federal Income Tax WithholdingNew Form W-4 for 2014. Download 1040x form Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Download 1040x form Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Download 1040x form  The employee tax rate for social security is 6. Download 1040x form 2%. Download 1040x form Previously, the employee tax rate for social security was 4. Download 1040x form 2%. Download 1040x form The employer tax rate for social security remains unchanged at 6. Download 1040x form 2%. Download 1040x form The social security wage base limit is $113,700. Download 1040x form The Medicare tax rate is 1. Download 1040x form 45% each for the employee and employer, unchanged from 2012. Download 1040x form There is no wage base limit for Medicare tax. Download 1040x form Additional Medicare Tax. 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 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 of Publication 15 (Circular E), Employer's Tax Guide. 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. Download 1040x form Leave-based donation programs to aid victims of Hurricane Sandy. Download 1040x form  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. Download 1040x form The donated leave will not be included in the income or wages of the employee. Download 1040x form The employer may deduct the cash payments as business expenses or charitable contributions. Download 1040x form For more information, see Notice 2012-69, 2012-51 I. Download 1040x form R. Download 1040x form B. Download 1040x form 712, available at www. Download 1040x form irs. Download 1040x form gov/irb/2012-51_IRB/ar09. Download 1040x form html. Download 1040x form Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Download 1040x form  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Download 1040x form Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Download 1040x form 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. Download 1040x form For more information, visit IRS. Download 1040x form gov and enter “work opportunity credit” in the search box. Download 1040x form What's New for 2014 Social security and Medicare tax for 2014. Download 1040x form  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). Download 1040x form The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Download 1040x form There is no limit on the amount of wages subject to Medicare tax. Download 1040x form Reminders Additional employment tax information for farmers. Download 1040x form  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Download 1040x form For the latest information about employment tax developments impacting farmers, go to www. Download 1040x form irs. Download 1040x form gov/pub51. Download 1040x form Correcting a previously filed Form 943. Download 1040x form  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. Download 1040x form Form 943-X is filed separately from Form 943. Download 1040x form For more information on correcting Form 943, see the Instructions for Form 943-X. Download 1040x form Federal tax deposits must be made by electronic funds transfer. Download 1040x form  You must use electronic funds transfer to make all federal tax deposits. Download 1040x form Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Download 1040x form 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. Download 1040x form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Download 1040x form EFTPS is a free service provided by the Department of Treasury. Download 1040x form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Download 1040x form For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Download 1040x form To get more information about EFTPS or to enroll in EFTPS, visit www. Download 1040x form eftps. 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 Important Dates for 2014 You should take the action indicated by the dates listed. Download 1040x form See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Download 1040x form Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Download 1040x form For these dates, see Publication 509, Tax Calendars (For use in 2014). Download 1040x form Note. 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, the due date is the next business day. Download 1040x form 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. Download 1040x form 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. Download 1040x form S. Download 1040x form Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Download 1040x form See Private delivery services in Publication 51 (Circular A). Download 1040x form Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Download 1040x form Statewide holidays no longer apply. Download 1040x form For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Download 1040x form Fiscal year taxpayers. Download 1040x form  The due dates listed below apply whether you use a calendar or a fiscal year. Download 1040x form By January 31. Download 1040x form   File Form 943 with the IRS. Download 1040x form If you deposited all Form 943 taxes when due, you have 10 additional days to file. Download 1040x form Furnish each employee with a completed Form W-2, Wage and Tax Statement. Download 1040x form Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Download 1040x form File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Download 1040x form If you deposited all the FUTA tax when due, you have 10 additional days to file. Download 1040x form File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Download 1040x form If you deposited all Form 945 taxes when due, you have 10 additional days to file. Download 1040x form By February 15. Download 1040x form  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. Download 1040x form On February 16. Download 1040x form  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Download 1040x form 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. Download 1040x form 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. Download 1040x form 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. Download 1040x form By February 28. Download 1040x form   File paper Forms 1099 and 1096. Download 1040x form File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Download 1040x form S. Download 1040x form Information Returns, with the IRS. Download 1040x form For electronically filed returns, see By March 31 below. Download 1040x form File paper Forms W-2 and W-3. Download 1040x form 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). Download 1040x form For electronically filed returns, see By March 31 below. Download 1040x form By March 31. Download 1040x form   File electronic Forms W-2 and 1099. Download 1040x form File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Download 1040x form 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. Download 1040x form socialsecurity. Download 1040x form gov/employer. Download 1040x form 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. Download 1040x form By April 30, July 31, October 31, and January 31. Download 1040x form   Deposit FUTA taxes. Download 1040x form Deposit FUTA tax due if it is more than $500. Download 1040x form Before December 1. Download 1040x form  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Download 1040x form Introduction You are generally required to withhold federal income tax from the wages of your employees. Download 1040x form 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). Download 1040x form You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Download 1040x form This chapter includes information about these taxes. Download 1040x form You must also pay self-employment tax on your net earnings from farming. Download 1040x form See chapter 12 for information on self-employment tax. Download 1040x form 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. Download 1040x form 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. Download 1040x form Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Download 1040x form Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Download 1040x form Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Download 1040x form Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Download 1040x form 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). Download 1040x form Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Download 1040x form For more information, see Publication 51 (Circular A). Download 1040x form 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. Download 1040x form This is so even when you give the employee freedom of action. Download 1040x form What matters is that you have the right to control the details of how the services are performed. Download 1040x form You are responsible for withholding and paying employment taxes for your employees. Download 1040x form You are also required to file employment tax returns. Download 1040x form These requirements do not apply to amounts that you pay to independent contractors. Download 1040x form See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Download 1040x form If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Download 1040x form Special rules apply to crew leaders. Download 1040x form See Crew Leaders , later. Download 1040x form Employer identification number (EIN). Download 1040x form   If you have employees, you must have an EIN. Download 1040x form If you do not have an EIN, you may apply for one online. Download 1040x form Go to IRS. Download 1040x form gov and click on the Apply for an EIN Online link under Tools. Download 1040x form 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). Download 1040x form The hours of operation for both numbers are Monday–Friday form 7:00 a. Download 1040x form m. Download 1040x form –7:00 p. Download 1040x form m. Download 1040x form local time (Alaska and Hawaii follow Pacific time). Download 1040x form You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Download 1040x form Employee's social security number (SSN). Download 1040x form   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). Download 1040x form Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Download 1040x form It is also available from the SSA's website at www. Download 1040x form socialsecurity. Download 1040x form gov. Download 1040x form   The employee must furnish evidence of age, identity, and U. Download 1040x form S. Download 1040x form citizenship or lawful immigration status permitting employment with the Form SS-5. Download 1040x form An employee who is age 18 or older must appear in person with this evidence at an SSA office. Download 1040x form Form I-9. 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 Form I-9, Employment Eligibility Verification. Download 1040x form Form I-9 is available from the U. Download 1040x form S. Download 1040x form Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Download 1040x form Form I-9 is also available from the USCIS website at www. Download 1040x form uscis. Download 1040x form gov. Download 1040x form You can also contact the USCIS at 1-800-375-5283 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 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 Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Download 1040x form However, certain exemptions may apply to wages paid to your child, spouse, or parent. Download 1040x form Exemptions for your child. Download 1040x form   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. Download 1040x form However, see Nonexempt services of a child or spouse , later. Download 1040x form 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. Download 1040x form 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. Download 1040x form Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Download 1040x form Exemptions for your spouse. Download 1040x form   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. Download 1040x form   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. Download 1040x form Nonexempt services of a child or spouse. Download 1040x form   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. Download 1040x form A corporation, even if it is controlled by you. Download 1040x form A partnership, even if you are a partner. Download 1040x form This does not apply to wages paid to your child if each partner is a parent of the child. Download 1040x form An estate or trust, even if it is the estate of a deceased parent. Download 1040x form In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Download 1040x form Exemptions for your parent. Download 1040x form   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. Download 1040x form 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. Download 1040x form 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. Download 1040x form 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. Download 1040x form   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Download 1040x form Qualified joint venture. Download 1040x form   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. Download 1040x form For more information about qualified joint ventures, see chapter 12. Download 1040x form Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Download 1040x form Social security and Medicare taxes. Download 1040x form   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Download 1040x form The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Download 1040x form 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. Download 1040x form Federal income tax withholding. Download 1040x form   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. Download 1040x form Federal unemployment (FUTA) tax. Download 1040x form   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. Download 1040x form The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Download 1040x form Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Download 1040x form   The farmer is the employer of workers furnished by a crew leader in all other situations. Download 1040x form 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. Download 1040x form For example, some farmers employ individuals to recruit farmworkers exclusively for them. Download 1040x form 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. Download 1040x form The farmer is the employer in these cases. Download 1040x form For information about common-law employees, see section 1 of Publication 15-A. Download 1040x form For information about crew leaders, see the Department of Labor website at www. Download 1040x form dol. Download 1040x form gov/whd/regs/compliance/whdfs49. Download 1040x form htm. Download 1040x form 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. Download 1040x form 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). Download 1040x form The $150 test applies separately to each farmworker that you employ. Download 1040x form If you employ a family of workers, each member is treated separately. Download 1040x form Do not count wages paid by other employers. Download 1040x form You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Download 1040x form If the $2,500 test for the group is not met, the $150 test for an employee still applies. Download 1040x form Exceptions. Download 1040x form   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. Download 1040x form However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Download 1040x form   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. Download 1040x form   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Download 1040x form Religious exemption. Download 1040x form   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Download 1040x form This exemption is available only if both the employee and the employer are members of the group or division. Download 1040x form   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Download 1040x form Cash wages. Download 1040x form   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Download 1040x form Cash wages include checks, money orders, and any kind of money or cash. Download 1040x form   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Download 1040x form Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Download 1040x form For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Download 1040x form socialsecurity. Download 1040x form gov. Download 1040x form Noncash wages. Download 1040x form    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Download 1040x form Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Download 1040x form However, they are subject to these taxes if the substance of the transaction is a cash payment. Download 1040x form For information on lodging provided as a condition of employment, see Publication 15-B. Download 1040x form   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Download 1040x form Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Download 1040x form Tax rates and social security wage limit. Download 1040x form   For 2013, the employer and the employee will pay the following taxes. Download 1040x form The employer and employee each pay 6. Download 1040x form 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Download 1040x form The employer and employee each pay 1. Download 1040x form 45% of cash wages for Medicare tax (hospital insurance). Download 1040x form The employee pays 0. Download 1040x form 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Download 1040x form Wage limit. Download 1040x form   The limit on wages subject to the social security tax for 2013 is $113,700. Download 1040x form There is no limit on wages subject to the Medicare tax. Download 1040x form All covered wages are subject to the Medicare tax. Download 1040x form Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Download 1040x form Paying employee's share. Download 1040x form   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. Download 1040x form It is additional income to the employee. Download 1040x form 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. Download 1040x form Example. Download 1040x form Jane operates a small family fruit farm. Download 1040x form She employs day laborers in the picking season to enable her to timely get her crop to market. Download 1040x form She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Download 1040x form 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). Download 1040x form For 2013, Jane paid Mary $1,000 during the year. Download 1040x form Susan enters $1,076. Download 1040x form 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Download 1040x form 50 social security and Medicare taxes paid for Mary). Download 1040x form She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Download 1040x form Additional Medicare Tax. 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 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 of Publication 15 (Circular E). 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. Download 1040x form 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. Download 1040x form Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Download 1040x form The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Download 1040x form Form W-4. Download 1040x form   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. Download 1040x form 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. Download 1040x form An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Download 1040x form   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. Download 1040x form   You should give each new employee a Form W-4 as soon as you hire the employee. Download 1040x form For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Download 1040x form Have the employee complete and return the form to you before the first payday. Download 1040x form 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. Download 1040x form New Form W-4 for 2014. Download 1040x form   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Download 1040x form 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. Download 1040x form You cannot accept substitute Forms W-4 developed by employees. Download 1040x form How to figure withholding. Download 1040x form   You can use one of several methods to determine the amount to withhold. Download 1040x form The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Download 1040x form Publication 51 (Circular A) also contains additional information about federal income tax withholding. Download 1040x form Nonemployee compensation. Download 1040x form   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Download 1040x form However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Download 1040x form For more information, see the Instructions for Form 1099-MISC. Download 1040x form 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. Download 1040x form However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Download 1040x form You meet the notification requirement by giving each employee any of the following. Download 1040x form Form W-2, which contains EIC notification on the back of Copy B. Download 1040x form A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Download 1040x form Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Download 1040x form Your own written statement with the exact wording of Notice 797. Download 1040x form For more information, see Publication 51 (Circular A). Download 1040x form 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. Download 1040x form You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Download 1040x form If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Download 1040x form You must also pay the employer's share of social security and Medicare taxes. Download 1040x form There is no employer share of Additional Medicare Tax. Download 1040x form Form 943. Download 1040x form   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Download 1040x form 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). Download 1040x form Deposits. Download 1040x form   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Download 1040x form 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. Download 1040x form   For more information on deposit rules, see Publication 51 (Circular A). Download 1040x form Electronic deposit requirement. Download 1040x form   You must use electronic funds transfer to make all federal tax deposits. Download 1040x form Generally, electronic funds transfers are made using EFTPS. Download 1040x form 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. Download 1040x form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Download 1040x form EFTPS is a free service provided by the Department of Treasury. Download 1040x form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Download 1040x form   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Download 1040x form To get more information about EFTPS or to enroll in EFTPS, visit www. Download 1040x form eftps. 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. Download 1040x form Form W-2. Download 1040x form   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. Download 1040x form 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. Download 1040x form The date the employee requests the form. Download 1040x form The date you make your final payment of wages to the employee. Download 1040x form Compensation paid to H-2A visa holders. Download 1040x form   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. Download 1040x form 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. Download 1040x form   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. Download 1040x form In this case, the worker must give the employer a completed Form W-4. Download 1040x form Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Download 1040x form   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Download 1040x form 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. Download 1040x form Trust fund recovery penalty. Download 1040x form   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. Download 1040x form A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Download 1040x form A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Download 1040x form   Willfully means voluntarily, consciously, and intentionally. Download 1040x form Paying other expenses of the business instead of the taxes due is acting willfully. Download 1040x form Consequences of treating an employee as an independent contractor. Download 1040x form   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. Download 1040x form See Publication 15-A for more information. Download 1040x form Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Download 1040x form You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Download 1040x form 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. Download 1040x form These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Download 1040x form See Family Employees , earlier. Download 1040x form Alien farmworkers. Download 1040x form   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. Download 1040x form However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Download 1040x form Commodity wages. Download 1040x form   Payments in kind for farm labor are not cash wages. Download 1040x form Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Download 1040x form Tax rate and credit. Download 1040x form   The gross FUTA tax rate is 6. Download 1040x form 0% of the first $7,000 cash wages you pay to each employee during the year. Download 1040x form However, you are given a credit of up to 5. Download 1040x form 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Download 1040x form If your state tax rate (experience rate) is less than 5. Download 1040x form 4%, you may still be allowed the full 5. Download 1040x form 4% credit. Download 1040x form   If you do not pay the state tax, you cannot take the credit. Download 1040x form If you are exempt from state unemployment tax for any reason, the full 6. Download 1040x form 0% rate applies. Download 1040x form See the Instructions for Form 940 for additional information. Download 1040x form More information. Download 1040x form   For more information on FUTA tax, see Publication 51 (Circular A). Download 1040x form Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Download 1040x form It must not be collected or deducted from the wages of your employees. Download 1040x form Form 940. Download 1040x form   Report FUTA tax on Form 940. Download 1040x form 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). Download 1040x form Deposits. Download 1040x form   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. Download 1040x form If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Download 1040x form You can add it to the tax for the next quarter. Download 1040x form If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Download 1040x form 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. Download 1040x form Electronic deposit requirement. Download 1040x form   You must use electronic funds transfer to make all federal tax deposits. Download 1040x form Generally, electronic funds transfers are made using EFTPS. Download 1040x form 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. Download 1040x form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Download 1040x form EFTPS is a free service provided by the Department of Treasury. Download 1040x form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Download 1040x form   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Download 1040x form To get more information about EFTPS or to enroll in EFTPS, visit www. Download 1040x form eftps. 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. Download 1040x form Prev  Up  Next   Home   More Online Publications
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U.S. Commodity Futures Trading Commission (CFTC)

The mission of the CFTC is to protect market users and the public from fraud, manipulation, and abusive practices related to the sale of commodity and financial futures and options, and to foster open, competitive, and financially sound futures and option markets. In pursuit of its mission, the CFTC investigates and prosecutes commodities fraud, including foreign currency schemes, energy manipulation and hedge fund fraud, and works with other federal and state agencies to bring criminal and other actions. The CFTC also engages in public education and outreach by participating in consumer groups and issuing Consumer Advisories and other educational materials.

Contact the Agency or Department

Website: U.S. Commodity Futures Trading Commission (CFTC)

E-mail:

Address: Three Lafayette Center
1155 21st St., NW

Washington, DC 20581

Phone Number: (202) 418-5000

TTY: (202) 418-5514

The Download 1040x Form

Download 1040x form Index A Accrued leave payment Disability retirement and, Accrued leave payment. Download 1040x form Assistance (see Tax help) C Care Dependent care benefits, Dependent Care Benefits Child and dependent care expenses, Child and Dependent Care Credit Compensation for permanent loss or disfigurement, Other Payments Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Damages, physical injury or sickness, Other Payments Dependent care assistance, Dependent Care Benefits Disability Pensions, Disability Pensions Disability benefits, no-fault car insurance policy, Other Payments Disability pensions, Disability Pensions E Exclusion from income Employer-provided dependent care benefits, Exclusion or deduction. Download 1040x form F Form W-2 Dependent care benefits, Statement for employee. Download 1040x form Free tax services, Free help with your tax return. Download 1040x form H Help (see Tax help) I Impairment-related work expenses Definition, Impairment-related expenses defined. Download 1040x form Impairment–related work expenses, Impairment-Related Work Expenses Income, Income Compensation for permanent loss or disfigurement, Other Payments Dependent care assistance, Dependent Care Benefits Disability pensions, Disability Pensions Long-term care insurance, Long-Term Care Insurance Military and government disability pensions, Military and Government Disability Pensions No-fault car insurance policy disability benefits, Other Payments Physical injury or sickness damages, Other Payments Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Download 1040x form VA disability benefits, VA disability benefits. Download 1040x form Welfare fund benefits, Other Payments Workers compensation, Other Payments Itemized deductions, Itemized Deductions Impairment-related work expenses, Impairment-Related Work Expenses Medical expenses, Medical Expenses L Long-term care insurance, Long-Term Care Insurance M Medical expenses, Medical Expenses Military and government disability pensions, Military and Government Disability Pensions N No-fault car insurance policy disability benefits, Other Payments P Pensions Disability pensions, Disability Pensions Physical injury or sickness damages, Other Payments Profit-sharing plan, Retirement and profit-sharing plans. Download 1040x form Publications (see Tax help) S Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Download 1040x form T Tax credits, Tax Credits Child and dependent care credit, Child and Dependent Care Credit Credit for the elderly or the disabled, Credit for the Elderly or the Disabled Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help V VA disability benefits, VA disability benefits. Download 1040x form W Welfare fund benefits, Other Payments Workers compensation, Other Payments Prev  Up     Home   More Online Publications