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Federal Tax Extension Form

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Federal Tax Extension Form

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

Federal tax extension form Publication 4681 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. Federal tax extension form Tax questions. Federal tax extension form Useful Items - You may want to see: Common Situations Covered In This Publication Reminder Future Developments. Federal tax extension form  Information about any future developments affecting Publication 4681 (such as legislation enacted after we release it) will be posted at www. Federal tax extension form irs. Federal tax extension form gov/pub4681. Federal tax extension form Photographs of missing children. Federal tax extension form   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal tax extension form Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Federal tax extension form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Federal tax extension form Introduction This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. Federal tax extension form Generally, if you owe a debt to someone else and they cancel or forgive that debt for less than its full amount, you are treated for income tax purposes as having income and may have to pay tax on this income. Federal tax extension form Note. Federal tax extension form This publication generally refers to debt that is canceled, forgiven, or discharged for less than the full amount of the debt as “canceled debt. Federal tax extension form ” Sometimes a debt, or part of a debt, that you do not have to pay is not considered canceled debt. Federal tax extension form These exceptions are discussed later under Exceptions . Federal tax extension form Sometimes a canceled debt may be excluded from your income. Federal tax extension form But if you do exclude canceled debt from income, you may be required to reduce your “tax attributes. Federal tax extension form ” These exclusions and the reduction of tax attributes associated with them are discussed later under Exclusions . Federal tax extension form Foreclosure and repossession are remedies that your lender may exercise if you fail to make payments on your loan and you have previously granted that lender a mortgage or other security interest in some of your property. Federal tax extension form These remedies allow the lender to seize or sell the property securing the loan. Federal tax extension form When your property is foreclosed upon or repossessed and sold, you are treated as having sold the property and you may recognize taxable gain. Federal tax extension form Whether you also recognize income from canceled debt depends in part on whether you are personally liable for the debt and in part on whether the outstanding loan balance is more than the fair market value (FMV) of the property. Federal tax extension form Figuring your gain or loss and income from canceled debt arising from a foreclosure or repossession is discussed later under Foreclosures and Repossessions . Federal tax extension form Generally, you abandon property when you voluntarily and permanently give up possession and use of property you own with the intention of ending your ownership but without passing it on to anyone else. Federal tax extension form Figuring your gain or loss and income from canceled debt arising from an abandonment is discussed later under Abandonments . Federal tax extension form This publication also includes detailed examples with filled-in forms. Federal tax extension form Comments and suggestions. Federal tax extension form    We welcome your comments about this publication and your suggestions for future editions. Federal tax extension form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal tax extension form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal tax extension form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal tax extension form   You can send your comments from www. Federal tax extension form irs. Federal tax extension form gov/formspubs. Federal tax extension form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Federal tax extension form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Federal tax extension form Ordering forms and publications. Federal tax extension form    Visit www. Federal tax extension form irs. Federal tax extension form gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Federal tax extension form Internal Revenue Service 1201 N. Federal tax extension form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal tax extension form    If you have a tax question, check the information available on IRS. Federal tax extension form gov or call 1-800-829-1040. Federal tax extension form We cannot answer tax questions sent to either of the above addresses. Federal tax extension form Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1099-C Cancellation of Debt 1099-DIV Dividends and Distributions 3800 General Business Credit Common Situations Covered In This Publication The sections of this publication that apply to you depend on the type of debt canceled, the tax attributes you have, and whether or not you continue to own the property that was subject to the debt. Federal tax extension form Some examples of common circumstances are provided in the following paragraphs to help guide you through this publication. Federal tax extension form These examples do not cover every situation but are intended to provide general guidance for the most common situations. Federal tax extension form Nonbusiness credit card debt cancellation. Federal tax extension form    If you had a nonbusiness credit card debt canceled, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Federal tax extension form You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Federal tax extension form If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Federal tax extension form Personal vehicle repossession. Federal tax extension form    If you had a personal vehicle repossessed and disposed of by the lender during the year, you will need to determine your gain or nondeductible loss on the disposition. Federal tax extension form This is explained in chapter 2 . Federal tax extension form If the lender also canceled all or part of the remaining amount of the loan, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. Federal tax extension form You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. Federal tax extension form If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. Federal tax extension form Main home foreclosure or abandonment. Federal tax extension form    If a lender foreclosed on your main home during the year, you will need to determine your gain or loss on the foreclosure. Federal tax extension form Foreclosures are explained in chapter 2 and abandonments are explained in chapter 3. Federal tax extension form If the lender also canceled all or part of the remaining amount on the mortgage loan and you were personally liable for the debt, you should also read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Federal tax extension form Detailed Example 2 and Example 3 in chapter 4 use filled-in forms to help explain these provisions. Federal tax extension form Main home loan modification (workout agreement). Federal tax extension form    If a lender agrees to a mortgage loan modification (a “workout”) that includes a reduction in the principal balance of the loan, you should read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. Federal tax extension form If you can exclude part or all of the canceled debt from income, you should also read Qualified Principal Residence Indebtedness under Reduction of Tax Attributes in chapter 1. Federal tax extension form Detailed Example 1 in chapter 4 uses filled-in forms to help explain the tax implications of a mortgage workout scenario. Federal tax extension form Prev  Up  Next   Home   More Online Publications