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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Efile Tax Extension Free

How To File TaxesIrs FreefileFile 2012 Taxes For Free OnlineHow To Do A Tax Amendment2011 TaxIrs RefundFree Federal State Tax Filing1040 Short FormFree Federal And State Tax FilingE File 20111040ez Tax Form InstructionsFile State Taxes Online Free1040nr EfileIncome Tax Forms 20121040 Ez Form 2011Myfreetaxes ComHow To File Ez Tax FormTax Compliance SoftwareH&r Block At HomeFiling 1040x ElectronicallyFiling An Ammended ReturnI Need To Efile My 2011 TaxesFree Income Tax PreparationState Taxes Only2011 Irs Tax FormsWhere To File Free State TaxesHow Do You File A Tax AmendmentE File State Taxes FreeFree Federal And State Tax Filing OnlineTax Forms2009 1040ez1040 Ez 2010Ez 1040 FormAmending TaxesFree Tax ReturnFree Online Amended Tax Return1040 Ez InstructionsHow Much To Do Back Taxes With Hr Block1040aFree Tax Preparation Online

Efile Tax Extension Free

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

IRS Offers New Streamlined Option to Certain 501(c)(4) Groups Caught in Application Backlog

FS-2013-8, June 2013

Following a review of internal procedures to reduce the backlog of tax-exempt applications, the IRS is offering certain organizations that have applied for 501(c)(4) status a faster, optional method to gain tax-exempt status.

The IRS will start mailing about 80 letters this week offering the expedited option to groups that have had their applications pending for more than 120 days and involve possible political campaign intervention or issue advocacy. This effort is part of an internal review of IRS operations, processes and practices at the IRS announced today.

“The IRS is committed to improving our tax-exempt review process,” said IRS Principal Deputy Commissioner Danny Werfel. “This new streamlined option gives certain groups that have waited far too long a quick and clear path to get their status resolved.”

This “safe-harbor” option will provide certain groups an approved determination letter granting them 501(c)(4) status within two weeks if they certify they devote 60 percent or more of both their spending and time on activities that promote social welfare as defined by Section 501(c)(4). At the same time, they must certify that political campaign intervention involves less than 40 percent of both their spending and time. These thresholds apply for past, current and future years of operation. Solely for the purpose of determining eligibility for the expedited procedure, an organization must count, among other things, any public communication identifying a candidate that occurred within 60 days prior to a general election or 30 days prior to a primary as political campaign intervention.

 “The IRS will treat these groups fairly and review applications promptly, a step that will immediately reduce the backlog of these cases,” Werfel said. “At the same time, the IRS will work to ensure 501(c)(4) groups follow the law set by Congress. As part of our efforts, the IRS will continue to look for ways to improve its processes going forward.”

The IRS also emphasized that any eligible organizations that do not choose the expedited option will be treated fairly and expeditiously through the regular review process.

Full details of the expedited process and specific instructions for the groups qualifying for the option can be found in IRS Letter 5228.

Related Item: New Review Process and Expedited Self-Certification Option

 

Page Last Reviewed or Updated: 19-Dec-2013

The Efile Tax Extension Free

Efile tax extension free 6. Efile tax extension free   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Efile tax extension free Free help with your return. Efile tax extension free   You can get free help preparing your return nationwide from IRS-certified volunteers. Efile tax extension free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Efile tax extension free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile tax extension free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Efile tax extension free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Efile tax extension free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Efile tax extension free gov, download the IRS2Go app, or call 1-800-906-9887. Efile tax extension free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Efile tax extension free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Efile tax extension free aarp. Efile tax extension free org/money/taxaide or call 1-888-227-7669. Efile tax extension free For more information on these programs, go to IRS. Efile tax extension free gov and enter “VITA” in the search box. Efile tax extension free   For more information on these programs, go to IRS. Efile tax extension free gov and enter “VITA” in the search box. Efile tax extension free Internet. Efile tax extension free    IRS. Efile tax extension free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Efile tax extension free Download the free IRS2Go app from the iTunes app store or from Google Play. Efile tax extension free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Efile tax extension free Check the status of your 2013 refund with the Where's My Refund? application on IRS. Efile tax extension free gov or download the IRS2Go app and select the Refund Status option. Efile tax extension free The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile tax extension free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Efile tax extension free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile tax extension free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile tax extension free Use the Interactive Tax Assistant (ITA) to research your tax questions. Efile tax extension free No need to wait on the phone or stand in line. Efile tax extension free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Efile tax extension free When you reach the response screen, you can print the entire interview and the final response for your records. Efile tax extension free New subject areas are added on a regular basis. Efile tax extension free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Efile tax extension free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Efile tax extension free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Efile tax extension free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Efile tax extension free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Efile tax extension free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Efile tax extension free You can also ask the IRS to mail a return or an account transcript to you. Efile tax extension free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Efile tax extension free gov or by calling 1-800-908-9946. Efile tax extension free Tax return and tax account transcripts are generally available for the current year and the past three years. Efile tax extension free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Efile tax extension free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Efile tax extension free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Efile tax extension free Check the status of your amended return using Where's My Amended Return? Go to IRS. Efile tax extension free gov and enter Where's My Amended Return? in the search box. Efile tax extension free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile tax extension free It can take up to 3 weeks from the date you mailed it to show up in our system. Efile tax extension free Make a payment using one of several safe and convenient electronic payment options available on IRS. Efile tax extension free gov. Efile tax extension free Select the Payment tab on the front page of IRS. Efile tax extension free gov for more information. Efile tax extension free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Efile tax extension free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Efile tax extension free gov. Efile tax extension free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Efile tax extension free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Efile tax extension free gov. Efile tax extension free Request an Electronic Filing PIN by going to IRS. Efile tax extension free gov and entering Electronic Filing PIN in the search box. Efile tax extension free Download forms, instructions and publications, including accessible versions for people with disabilities. Efile tax extension free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Efile tax extension free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Efile tax extension free An employee can answer questions about your tax account or help you set up a payment plan. Efile tax extension free Before you visit, check the Office Locator on IRS. Efile tax extension free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Efile tax extension free If you have a special need, such as a disability, you can request an appointment. Efile tax extension free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Efile tax extension free Apply for an Employer Identification Number (EIN). Efile tax extension free Go to IRS. Efile tax extension free gov and enter Apply for an EIN in the search box. Efile tax extension free Read the Internal Revenue Code, regulations, or other official guidance. Efile tax extension free Read Internal Revenue Bulletins. Efile tax extension free Sign up to receive local and national tax news and more by email. Efile tax extension free Just click on “subscriptions” above the search box on IRS. Efile tax extension free gov and choose from a variety of options. Efile tax extension free Phone. Efile tax extension free    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Efile tax extension free Download the free IRS2Go app from the iTunes app store or from Google Play. Efile tax extension free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Efile tax extension free gov, or download the IRS2Go app. Efile tax extension free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Efile tax extension free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Efile tax extension free Most VITA and TCE sites offer free electronic filing. Efile tax extension free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Efile tax extension free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Efile tax extension free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Efile tax extension free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Efile tax extension free The IRS issues more than 9 out of 10 refunds in less than 21 days. Efile tax extension free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile tax extension free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Efile tax extension free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Efile tax extension free Note, the above information is for our automated hotline. Efile tax extension free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Efile tax extension free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Efile tax extension free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Efile tax extension free It can take up to 3 weeks from the date you mailed it to show up in our system. Efile tax extension free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Efile tax extension free You should receive your order within 10 business days. Efile tax extension free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Efile tax extension free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Efile tax extension free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Efile tax extension free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Efile tax extension free These individuals can also contact the IRS through relay services such as the Federal Relay Service. Efile tax extension free Walk-in. Efile tax extension free   You can find a selection of forms, publications and services — in-person. Efile tax extension free Products. Efile tax extension free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Efile tax extension free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Efile tax extension free Services. Efile tax extension free You can walk in to your local TAC for face-to-face tax help. Efile tax extension free An employee can answer questions about your tax account or help you set up a payment plan. Efile tax extension free Before visiting, use the Office Locator tool on IRS. Efile tax extension free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Efile tax extension free Mail. Efile tax extension free   You can send your order for forms, instructions, and publications to the address below. Efile tax extension free You should receive a response within 10 business days after your request is received. Efile tax extension free Internal Revenue Service 1201 N. Efile tax extension free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Efile tax extension free The Taxpayer Advocate Service (TAS) is your voice at the IRS. Efile tax extension free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Efile tax extension free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Efile tax extension free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Efile tax extension free You face (or your business is facing) an immediate threat of adverse action. Efile tax extension free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Efile tax extension free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Efile tax extension free Here's why we can help: TAS is an independent organization within the IRS. Efile tax extension free Our advocates know how to work with the IRS. Efile tax extension free Our services are free and tailored to meet your needs. Efile tax extension free We have offices in every state, the District of Columbia, and Puerto Rico. Efile tax extension free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Efile tax extension free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Efile tax extension free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Efile tax extension free Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Efile tax extension free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Efile tax extension free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Efile tax extension free Prev  Up  Next   Home   More Online Publications