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File Taxes 2009

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File Taxes 2009

File taxes 2009 Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. File taxes 2009 irs. File taxes 2009 gov/pub908. File taxes 2009 What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. File taxes 2009  The Pension Protection Act of 2006, P. File taxes 2009 L. File taxes 2009 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. File taxes 2009 This provision was not extended for tax years beginning on or after January 1, 2010. File taxes 2009 Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. File taxes 2009  Beginning June 24, 2011, the IRS clarified in T. File taxes 2009 D. File taxes 2009 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. File taxes 2009 The previous extension of time to file a bankruptcy estate return was 5 months. File taxes 2009 Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. File taxes 2009  The changes to the U. File taxes 2009 S. File taxes 2009 Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. File taxes 2009 Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. File taxes 2009 Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. File taxes 2009 In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. File taxes 2009 Photographs of missing children. File taxes 2009  The IRS is a proud partner with the National Center for Missing and Exploited Children. File taxes 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes 2009 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. File taxes 2009 Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. File taxes 2009 Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. File taxes 2009 If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. File taxes 2009 This publication explains the basic federal income tax aspects of bankruptcy. File taxes 2009 A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. File taxes 2009 This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. File taxes 2009 Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. File taxes 2009 This filing creates the bankruptcy estate. File taxes 2009 The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. File taxes 2009 The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. File taxes 2009 The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. File taxes 2009 Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. File taxes 2009 If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. File taxes 2009 However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. File taxes 2009 See Debt Cancellation, later. File taxes 2009 Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. File taxes 2009 S. File taxes 2009 Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. File taxes 2009 S. File taxes 2009 Individual Income Tax Return, and separate instructions 1041 U. File taxes 2009 S. File taxes 2009 Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File taxes 2009 4868 Application for Automatic Extension of Time To File U. File taxes 2009 S. File taxes 2009 Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. File taxes 2009 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Tropical Storm Lee in Pennsylvania

E-file to Remain Open through Oct. 31 for Tropical Storm Lee Victims

Updated 11/1/11 to include Huntingdon and Monroe counties.
Updated 9/27/11 to include Berks, Bucks, Chester, Delaware, Montgomery, Northampton and Philadelphia counties.

PA-34-2011, Sept. 13, 2011

PHILADELPHIA — Victims of Tropical Storm Lee that began on Sept. 3, 2011 in parts of Pennsylvania may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Adams, Berks, Bradford, Bucks, Chester, Columbia, Cumberland, Dauphin, Delaware, Huntingdon, Lancaster, Lebanon, Luzerne, Lycoming, Monroe, Montgomery, Montour, Northampton, Northumberland, Perry, Philadelphia, Schuylkill, Snyder, Sullivan, Susquehanna, Union, Wyoming and York. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 3, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Sept. 3, and on or before Sept. 19, as long as the deposits are made by Sept. 19, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Sept. 3 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Sept. 3 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Sept. 3 and on or before Sept. 19 provided the taxpayer makes these deposits by Sept. 19.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Pennsylvania/Tropical Storm Lee” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 27-Sep-2013

The File Taxes 2009

File taxes 2009 Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. File taxes 2009 irs. File taxes 2009 gov/pub80. File taxes 2009 What's New Social security and Medicare tax for 2014. File taxes 2009  The social security tax rate is 6. File taxes 2009 2% each for the employee and employer, unchanged from 2013. File taxes 2009 The social security wage base limit is $117,000. File taxes 2009 The Medicare tax rate is 1. File taxes 2009 45% each for the employee and employer, unchanged from 2013. File taxes 2009 There is no wage base limit for Medicare tax. File taxes 2009 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. File taxes 2009 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. File taxes 2009 Change of responsible party. File taxes 2009 . File taxes 2009  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. File taxes 2009 Form 8822-B must be filed within 60 days of the change. File taxes 2009 If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. File taxes 2009 For a definition of “responsible party”, see the Form 8822-B instructions. File taxes 2009 Same-sex marriage. File taxes 2009  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File taxes 2009 For more information, see Revenue Ruling 2013-17, 2013-38 I. File taxes 2009 R. File taxes 2009 B. File taxes 2009 201, available at www. File taxes 2009 irs. File taxes 2009 gov/irb/2013-38_IRB/ar07. File taxes 2009 html. File taxes 2009 Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. File taxes 2009 Notice 2013-61, 2013-44 I. File taxes 2009 R. File taxes 2009 B. File taxes 2009 432, is available at www. File taxes 2009 irs. File taxes 2009 gov/irb/2013-44_IRB/ar10. File taxes 2009 html. File taxes 2009 Reminders Additional Medicare Tax withholding. File taxes 2009  In addition to withholding Medicare tax at 1. File taxes 2009 45%, you must withhold a 0. File taxes 2009 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File taxes 2009 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. File taxes 2009 Additional Medicare Tax is only imposed on the employee. File taxes 2009 There is no employer share of Additional Medicare Tax. File taxes 2009 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. File taxes 2009 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. File taxes 2009 For more information on Additional Medicare Tax, visit IRS. File taxes 2009 gov and enter “Additional Medicare Tax” in the search box. File taxes 2009 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File taxes 2009  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. File taxes 2009 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. File taxes 2009 For more information, visit IRS. File taxes 2009 gov and enter “work opportunity tax credit” in the search box. File taxes 2009 Outsourcing payroll duties. File taxes 2009  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. File taxes 2009 The employer remains responsible if the third party fails to perform any required action. File taxes 2009 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. File taxes 2009 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File taxes 2009 Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). File taxes 2009  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). File taxes 2009 For more information, see Announcement 2012-43, 2012-51 I. File taxes 2009 R. File taxes 2009 B. File taxes 2009 723, available at www. File taxes 2009 irs. File taxes 2009 gov/irb/2012-51_IRB/ar15. File taxes 2009 html. File taxes 2009 CNMI government employees now subject to social security and Medicare taxes. File taxes 2009  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. File taxes 2009 COBRA premium assistance credit. File taxes 2009  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. File taxes 2009 See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. File taxes 2009 You can get Publication 15 (Circular E) at IRS. File taxes 2009 gov. File taxes 2009 You must receive written notice from the IRS to file Form 944. File taxes 2009  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. File taxes 2009 You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. File taxes 2009 For more information on requesting to file Form 944 visit IRS. File taxes 2009 gov and enter “file employment taxes annually” in the search box. File taxes 2009 Federal employers in the CNMI. File taxes 2009  The U. File taxes 2009 S. File taxes 2009 Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. File taxes 2009 Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. File taxes 2009 Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. File taxes 2009 For questions, contact the CNMI Division of Revenue and Taxation. File taxes 2009 Change of address. File taxes 2009  Use Form 8822-B to notify the IRS of an address change. File taxes 2009 Do not mail Form 8822-B with your employment tax return. File taxes 2009 Federal tax deposits must be made by electronic funds transfer. File taxes 2009  You must use electronic funds transfer to make all federal tax deposits. File taxes 2009 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File taxes 2009 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. File taxes 2009 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File taxes 2009 EFTPS is a free service provided by the Department of Treasury. File taxes 2009 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File taxes 2009 For more information on making federal tax deposits, see How To Deposit in section 8. File taxes 2009 For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. File taxes 2009 eftps. File taxes 2009 gov or call 1-800-555-4477 (U. File taxes 2009 S. File taxes 2009 Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). File taxes 2009 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File taxes 2009 Electronic filing and payment. File taxes 2009  Using electronic options can make filing a return and paying your federal tax easier. File taxes 2009 Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. File taxes 2009 You can use IRS e-file to file certain returns. File taxes 2009 If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. File taxes 2009 Do not use EFW to pay taxes that are required to be deposited. File taxes 2009 Visit the IRS website at www. File taxes 2009 irs. File taxes 2009 gov/efile for more information on filing electronically. File taxes 2009 For more information on paying your taxes using EFW, visit the IRS website at www. File taxes 2009 irs. File taxes 2009 gov/e-pay. File taxes 2009 A fee may be charged to file electronically. File taxes 2009 For EFTPS, visit www. File taxes 2009 eftps. File taxes 2009 gov or call EFTPS Customer Service at 1-800-555-4477 (U. File taxes 2009 S. File taxes 2009 Virgin Islands only) or 303-967-5916 (toll call). File taxes 2009 For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. File taxes 2009 socialsecurity. File taxes 2009 gov/employer. File taxes 2009 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File taxes 2009 If a valid EIN is not provided, the return or payment will not be processed. File taxes 2009 This may result in penalties and delays in processing your return or payment. File taxes 2009 Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. File taxes 2009  Employers in American Samoa, the CNMI, Guam, and the U. File taxes 2009 S. File taxes 2009 Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. File taxes 2009 Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. File taxes 2009 For more information, visit Social Security Administration's SSA website at www. File taxes 2009 ssa. File taxes 2009 gov/bso/bsowelcome. File taxes 2009 htm. File taxes 2009 Credit or debit card payments. File taxes 2009  For information on paying your taxes with a credit or debit card, visit the IRS website at www. File taxes 2009 irs. File taxes 2009 gov/e-pay. File taxes 2009 However, do not use credit or debit cards to make federal tax deposits. File taxes 2009 Hiring new employees. File taxes 2009  Record the number and name from each new employee's social security card. File taxes 2009 An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. File taxes 2009 See section 3. File taxes 2009 Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. File taxes 2009  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. File taxes 2009 For more information, see the Instructions for Schedule D (Form 941). File taxes 2009 Apply for an employer identification number (EIN) online. File taxes 2009  You can apply for an EIN online by visiting IRS. File taxes 2009 gov and clicking on the Apply for an EIN Online link under Tools. File taxes 2009 Dishonored payments. File taxes 2009  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File taxes 2009 The penalty is $25 or 2% of the payment, whichever is more. File taxes 2009 However, the penalty on dishonored payments of $24. File taxes 2009 99 or less is an amount equal to the payment. File taxes 2009 For example, a dishonored payment of $18 is charged a penalty of $18. File taxes 2009 Private delivery services. File taxes 2009  You can use certain private delivery services designated by the IRS to send tax returns or payments. File taxes 2009 The list includes only the following: DHL Express (DHL): DHL Same Day Service. File taxes 2009 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File taxes 2009 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File taxes 2009 M. File taxes 2009 , UPS Worldwide Express Plus, and UPS Worldwide Express. File taxes 2009 For the IRS mailing address to use if you are using a private delivery service, go to IRS. File taxes 2009 gov and enter “private delivery service” in the search box. File taxes 2009 Your private delivery service can tell you how to get written proof of the mailing date. File taxes 2009 Private delivery services cannot deliver items to P. File taxes 2009 O. File taxes 2009 boxes. File taxes 2009 You must use the U. File taxes 2009 S. File taxes 2009 Postal Service to mail any item to an IRS P. File taxes 2009 O. File taxes 2009 box address. File taxes 2009 Recordkeeping. File taxes 2009  Keep all records of employment taxes for 4 years. File taxes 2009 These should be available for IRS review. File taxes 2009 There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. File taxes 2009 Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. File taxes 2009 See Farm Crew Leaders in section 2. File taxes 2009 Disregarded entities and qualified subchapter S subsidiaries (QSubs). File taxes 2009  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File taxes 2009 Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. File taxes 2009 See Regulations sections 1. File taxes 2009 1361-4(a)(7) and 301. File taxes 2009 7701-2(c)(2)(iv). File taxes 2009 Photographs of missing children. File taxes 2009  The IRS is a proud partner with the National Center for Missing and Exploited Children. File taxes 2009 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes 2009 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. File taxes 2009 Calendar   If any date 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. File taxes 2009 A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. File taxes 2009 However, a statewide legal holiday does not delay the due date of federal tax deposits. File taxes 2009 See Deposits on Business Days Only in section 8. File taxes 2009 For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. File taxes 2009 S. File taxes 2009 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. File taxes 2009 See Private delivery services under Reminders. File taxes 2009 The following are important dates and responsibilities. File taxes 2009 Also see Publication 509, Tax Calendars. File taxes 2009 By January 31. File taxes 2009   Furnish wage and tax statements to employees. File taxes 2009 Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. File taxes 2009 See section 10 for more information. File taxes 2009 File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. File taxes 2009 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. File taxes 2009 U. File taxes 2009 S. File taxes 2009 Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. File taxes 2009 Pay or deposit (if more than $500) any balance of the tax due. File taxes 2009 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File taxes 2009 File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. File taxes 2009 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File taxes 2009 By February 28. File taxes 2009  File paper wage and tax statements with the Social Security Administration (SSA). File taxes 2009 File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). File taxes 2009 For electronically filed returns, see By March 31 next. File taxes 2009 By March 31. File taxes 2009  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. File taxes 2009 Visit the SSA's Reporting Instructions & Information webpage at www. File taxes 2009 socialsecurity. File taxes 2009 gov/employer for more information. File taxes 2009 By April 30, July 31, October 31, and January 31. File taxes 2009  File Form 941-SS with the IRS. File taxes 2009 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File taxes 2009 Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. File taxes 2009 Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. File taxes 2009 If $500 or less, carry it over to the next quarter. File taxes 2009 See section 11 for more information. 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