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Fill state taxes free 11. Fill state taxes free   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Fill state taxes free It explains the following topics. Fill state taxes free How to figure whether your benefits are taxable. Fill state taxes free How to use the social security benefits worksheet (with examples). Fill state taxes free How to report your taxable benefits. Fill state taxes free How to treat repayments that are more than the benefits you received during the year. Fill state taxes free Social security benefits include monthly retirement, survivor, and disability benefits. Fill state taxes free They do not include supplemental security income (SSI) payments, which are not taxable. Fill state taxes free Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Fill state taxes free They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Fill state taxes free If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. Fill state taxes free These forms show the amounts received and repaid, and taxes withheld for the year. Fill state taxes free You may receive more than one of these forms for the same year. Fill state taxes free You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. Fill state taxes free See the Appendix at the end of Publication 915 for more information. Fill state taxes free Note. Fill state taxes free When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Fill state taxes free What is not covered in this chapter. Fill state taxes free   This chapter does not cover the tax rules for the following railroad retirement benefits. Fill state taxes free Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. Fill state taxes free Tier 2 benefits. Fill state taxes free Vested dual benefits. Fill state taxes free Supplemental annuity benefits. Fill state taxes free For information on these benefits, see Publication 575, Pension and Annuity Income. Fill state taxes free   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Fill state taxes free For information about these benefits, see Publication 519, U. Fill state taxes free S. Fill state taxes free Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Fill state taxes free   This chapter also does not cover the tax rules for foreign social security benefits. Fill state taxes free These benefits are taxable as annuities, unless they are exempt from U. Fill state taxes free S. Fill state taxes free tax or treated as a U. Fill state taxes free S. Fill state taxes free social security benefit under a tax treaty. Fill state taxes free Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Fill state taxes free When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Fill state taxes free S. Fill state taxes free savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Fill state taxes free Children's benefits. Fill state taxes free   The rules in this chapter apply to benefits received by children. Fill state taxes free See Who is taxed , later. Fill state taxes free Figuring total income. Fill state taxes free   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. Fill state taxes free If the total is more than your base amount, part of your benefits may be taxable. Fill state taxes free    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Fill state taxes free Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Fill state taxes free    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Fill state taxes free If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Fill state taxes free Base amount. Fill state taxes free   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Fill state taxes free Worksheet 11-1. Fill state taxes free   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. Fill state taxes free This is a quick way to check whether some of your benefits may be taxable. Fill state taxes free Worksheet 11-1. Fill state taxes free A Quick Way To Check if Your Benefits May Be Taxable A. Fill state taxes free Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Fill state taxes free Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Fill state taxes free (If you received more than one form, combine the amounts from box 5 and enter the total. Fill state taxes free ) A. Fill state taxes free   Note. Fill state taxes free If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Fill state taxes free B. Fill state taxes free Enter one-half of the amount on line A B. Fill state taxes free   C. Fill state taxes free Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Fill state taxes free   D. Fill state taxes free Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Fill state taxes free   E. Fill state taxes free Add lines B, C, and D E. Fill state taxes free   Note. Fill state taxes free Compare the amount on line E to your base amount for your filing status. Fill state taxes free If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Fill state taxes free If the amount on line E is more than your base amount, some of your benefits may be taxable. Fill state taxes free You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Fill state taxes free If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. Fill state taxes free Example. Fill state taxes free You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Fill state taxes free In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Fill state taxes free Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Fill state taxes free You also received a taxable pension of $22,800 and interest income of $500. Fill state taxes free You did not have any tax-exempt interest income. Fill state taxes free Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. Fill state taxes free Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Fill state taxes free Filled-in Worksheet 11-1. Fill state taxes free A Quick Way To Check if Your Benefits May Be Taxable A. Fill state taxes free Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Fill state taxes free Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Fill state taxes free (If you received more than one form, combine the amounts from box 5 and enter the total. Fill state taxes free ) A. Fill state taxes free $11,000 Note. Fill state taxes free If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Fill state taxes free B. Fill state taxes free Enter one-half of the amount on line A B. Fill state taxes free 5,500 C. Fill state taxes free Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Fill state taxes free 23,300 D. Fill state taxes free Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Fill state taxes free -0- E. Fill state taxes free Add lines B, C, and D E. Fill state taxes free $28,800 Note. Fill state taxes free Compare the amount on line E to your base amount for your filing status. Fill state taxes free If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Fill state taxes free If the amount on line E is more than your base amount, some of your benefits may be taxable. Fill state taxes free You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Fill state taxes free If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. Fill state taxes free Who is taxed. Fill state taxes free   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Fill state taxes free For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Fill state taxes free One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Fill state taxes free Repayment of benefits. Fill state taxes free   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Fill state taxes free It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Fill state taxes free If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Fill state taxes free   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. Fill state taxes free Your repayments are shown in box 4. Fill state taxes free The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Fill state taxes free Use the amount in box 5 to figure whether any of your benefits are taxable. Fill state taxes free Tax withholding and estimated tax. Fill state taxes free   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Fill state taxes free If you choose to do this, you must complete a Form W-4V. Fill state taxes free   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Fill state taxes free For details, see Publication 505 or the instructions for Form 1040-ES. Fill state taxes free How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Fill state taxes free You cannot use Form 1040EZ. Fill state taxes free Reporting on Form 1040. Fill state taxes free   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Fill state taxes free If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Fill state taxes free Reporting on Form 1040A. Fill state taxes free   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Fill state taxes free If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Fill state taxes free Benefits not taxable. Fill state taxes free   If you are filing Form 1040EZ, do not report any benefits on your tax return. Fill state taxes free If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Fill state taxes free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Fill state taxes free If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Fill state taxes free How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Fill state taxes free Generally, the higher that total amount, the greater the taxable part of your benefits. Fill state taxes free Maximum taxable part. Fill state taxes free   Generally, up to 50% of your benefits will be taxable. Fill state taxes free However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Fill state taxes free The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Fill state taxes free You are married filing separately and lived with your spouse at any time during 2013. Fill state taxes free Which worksheet to use. Fill state taxes free   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. Fill state taxes free You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. Fill state taxes free You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Fill state taxes free In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Fill state taxes free Situation (1) does not apply and you take an exclusion for interest from qualified U. Fill state taxes free S. Fill state taxes free savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Fill state taxes free In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. Fill state taxes free You received a lump-sum payment for an earlier year. Fill state taxes free In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Fill state taxes free See Lump-sum election next. Fill state taxes free Lump-sum election. Fill state taxes free   You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. Fill state taxes free    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Fill state taxes free No part of the lump-sum death benefit is subject to tax. Fill state taxes free   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Fill state taxes free However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Fill state taxes free You can elect this method if it lowers your taxable benefits. Fill state taxes free Making the election. Fill state taxes free   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. Fill state taxes free That discussion also explains how to make the election. Fill state taxes free    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Fill state taxes free Do not file an amended return for the earlier year. Fill state taxes free Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. Fill state taxes free Example 1. Fill state taxes free George White is single and files Form 1040 for 2013. Fill state taxes free He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. Fill state taxes free The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. Fill state taxes free To figure his taxable benefits, George completes the worksheet shown here. Fill state taxes free Filled-in Worksheet 1. Fill state taxes free Figuring Your Taxable Benefits 1. Fill state taxes free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Fill state taxes free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. Fill state taxes free Enter one-half of line 1 2,990 3. Fill state taxes free Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Fill state taxes free     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. Fill state taxes free Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Fill state taxes free Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Fill state taxes free Combine lines 2, 3, 4, and 5 31,980 7. Fill state taxes free Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Fill state taxes free     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Fill state taxes free Is the amount on line 7 less than the amount on line 6?     No. Fill state taxes free None of your social security benefits are taxable. Fill state taxes free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Fill state taxes free   Yes. Fill state taxes free Subtract line 7 from line 6 31,980 9. Fill state taxes free If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. Fill state taxes free If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Fill state taxes free 85) and enter the result on line 17. Fill state taxes free Then go to line 18. Fill state taxes free   10. Fill state taxes free Is the amount on line 9 less than the amount on line 8?     No. Fill state taxes free None of your benefits are taxable. Fill state taxes free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Fill state taxes free If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Fill state taxes free     Yes. Fill state taxes free Subtract line 9 from line 8 6,980 11. Fill state taxes free Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. Fill state taxes free Subtract line 11 from line 10. Fill state taxes free If zero or less, enter -0- -0- 13. Fill state taxes free Enter the smaller of line 10 or line 11 6,980 14. Fill state taxes free Enter one-half of line 13 3,490 15. Fill state taxes free Enter the smaller of line 2 or line 14 2,990 16. Fill state taxes free Multiply line 12 by 85% (. Fill state taxes free 85). Fill state taxes free If line 12 is zero, enter -0- -0- 17. Fill state taxes free Add lines 15 and 16 2,990 18. Fill state taxes free Multiply line 1 by 85% (. Fill state taxes free 85) 5,083 19. Fill state taxes free Taxable benefits. Fill state taxes free Enter the smaller of line 17 or line 18. Fill state taxes free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. Fill state taxes free On line 20a of his Form 1040, George enters his net benefits of $5,980. Fill state taxes free On line 20b, he enters his taxable benefits of $2,990. Fill state taxes free Example 2. Fill state taxes free Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Fill state taxes free Ray is retired and received a fully taxable pension of $15,500. Fill state taxes free He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Fill state taxes free Alice worked during the year and had wages of $14,000. Fill state taxes free She made a deductible payment to her IRA account of $1,000. Fill state taxes free Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Fill state taxes free They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Fill state taxes free They find none of Ray's social security benefits are taxable. Fill state taxes free On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Fill state taxes free Filled-in Worksheet 1. Fill state taxes free Figuring Your Taxable Benefits 1. Fill state taxes free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Fill state taxes free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. Fill state taxes free Enter one-half of line 1 2,800 3. Fill state taxes free Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Fill state taxes free     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. Fill state taxes free Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Fill state taxes free Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Fill state taxes free Combine lines 2, 3, 4, and 5 32,550 7. Fill state taxes free Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Fill state taxes free     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. Fill state taxes free Is the amount on line 7 less than the amount on line 6?     No. Fill state taxes free None of your social security benefits are taxable. Fill state taxes free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Fill state taxes free   Yes. Fill state taxes free Subtract line 7 from line 6 31,550 9. Fill state taxes free If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Fill state taxes free If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Fill state taxes free 85) and enter the result on line 17. Fill state taxes free Then go to line 18. Fill state taxes free   10. Fill state taxes free Is the amount on line 9 less than the amount on line 8?     No. Fill state taxes free None of your benefits are taxable. Fill state taxes free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Fill state taxes free If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Fill state taxes free     Yes. Fill state taxes free Subtract line 9 from line 8   11. Fill state taxes free Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. Fill state taxes free Subtract line 11 from line 10. Fill state taxes free If zero or less, enter -0-   13. Fill state taxes free Enter the smaller of line 10 or line 11   14. Fill state taxes free Enter one-half of line 13   15. Fill state taxes free Enter the smaller of line 2 or line 14   16. Fill state taxes free Multiply line 12 by 85% (. Fill state taxes free 85). Fill state taxes free If line 12 is zero, enter -0-   17. Fill state taxes free Add lines 15 and 16   18. Fill state taxes free Multiply line 1 by 85% (. Fill state taxes free 85)   19. Fill state taxes free Taxable benefits. Fill state taxes free Enter the smaller of line 17 or line 18. Fill state taxes free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. Fill state taxes free Joe and Betty Johnson file a joint return on Form 1040 for 2013. Fill state taxes free Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Fill state taxes free Joe's Form RRB-1099 shows $10,000 in box 5. Fill state taxes free Betty is a retired government worker and receives a fully taxable pension of $38,000. Fill state taxes free They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Fill state taxes free S. Fill state taxes free savings bond. Fill state taxes free The savings bond interest qualified for the exclusion. Fill state taxes free They figure their taxable benefits by completing Worksheet 1. Fill state taxes free Because they have qualified U. Fill state taxes free S. Fill state taxes free savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Fill state taxes free On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Fill state taxes free Filled-in Worksheet 1. Fill state taxes free Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Fill state taxes free • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Fill state taxes free None of your benefits are taxable for 2013. Fill state taxes free For more information, see Repayments More Than Gross Benefits. Fill state taxes free • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Fill state taxes free S. Fill state taxes free Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Fill state taxes free Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Fill state taxes free 1. Fill state taxes free Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Fill state taxes free Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. Fill state taxes free Enter one-half of line 1 5,000 3. Fill state taxes free Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Fill state taxes free     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. Fill state taxes free Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Fill state taxes free Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Fill state taxes free Combine lines 2, 3, 4, and 5 45,500 7. Fill state taxes free Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Fill state taxes free     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Fill state taxes free Is the amount on line 7 less than the amount on line 6?     No. Fill state taxes free None of your social security benefits are taxable. Fill state taxes free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Fill state taxes free   Yes. Fill state taxes free Subtract line 7 from line 6 45,500 9. Fill state taxes free If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Fill state taxes free If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Fill state taxes free 85) and enter the result on line 17. Fill state taxes free Then go to line 18. Fill state taxes free   10. Fill state taxes free Is the amount on line 9 less than the amount on line 8?     No. Fill state taxes free None of your benefits are taxable. Fill state taxes free Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Fill state taxes free If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Fill state taxes free     Yes. Fill state taxes free Subtract line 9 from line 8 13,500 11. Fill state taxes free Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. Fill state taxes free Subtract line 11 from line 10. Fill state taxes free If zero or less, enter -0- 1,500 13. Fill state taxes free Enter the smaller of line 10 or line 11 12,000 14. Fill state taxes free Enter one-half of line 13 6,000 15. Fill state taxes free Enter the smaller of line 2 or line 14 5,000 16. Fill state taxes free Multiply line 12 by 85% (. Fill state taxes free 85). Fill state taxes free If line 12 is zero, enter -0- 1,275 17. Fill state taxes free Add lines 15 and 16 6,275 18. Fill state taxes free Multiply line 1 by 85% (. Fill state taxes free 85) 8,500 19. Fill state taxes free Taxable benefits. Fill state taxes free Enter the smaller of line 17 or line 18. Fill state taxes free Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Fill state taxes free Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Fill state taxes free Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Fill state taxes free Disability payments. Fill state taxes free   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Fill state taxes free If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Fill state taxes free If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Fill state taxes free Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. Fill state taxes free Legal expenses. Fill state taxes free   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Fill state taxes free   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Fill state taxes free Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Fill state taxes free If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Fill state taxes free Do not use a worksheet in this case. Fill state taxes free If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Fill state taxes free If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Fill state taxes free Joint return. Fill state taxes free   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Fill state taxes free You do this to get your net benefits when figuring if your combined benefits are taxable. Fill state taxes free Example. Fill state taxes free John and Mary file a joint return for 2013. Fill state taxes free John received Form SSA-1099 showing $3,000 in box 5. Fill state taxes free Mary also received Form SSA-1099 and the amount in box 5 was ($500). Fill state taxes free John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Fill state taxes free Repayment of benefits received in an earlier year. Fill state taxes free   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Fill state taxes free Deduction $3,000 or less. Fill state taxes free   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Fill state taxes free Claim it on Schedule A (Form 1040), line 23. Fill state taxes free Deduction more than $3,000. Fill state taxes free    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Fill state taxes free Figure your tax for 2013 in the following steps. Fill state taxes free Figure the tax without the itemized deduction included on Schedule A, line 28. Fill state taxes free For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Fill state taxes free Then refigure the tax for that year. Fill state taxes free Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Fill state taxes free Subtract the result in (c) from the result in (a). Fill state taxes free Compare the tax figured in methods (1) and (2). Fill state taxes free Your tax for 2013 is the smaller of the two amounts. Fill state taxes free If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Fill state taxes free If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Fill state taxes free Check box d and enter “I. Fill state taxes free R. Fill state taxes free C. Fill state taxes free 1341” in the space next to that box. Fill state taxes free If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Fill state taxes free Prev  Up  Next   Home   More Online Publications
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Fill state taxes free Publication 80 - Main Content Table of Contents Introduction 1. Fill state taxes free Employer Identification Number (EIN) 2. Fill state taxes free Who Are Employees?Tests. Fill state taxes free Business Owned and Operated by Spouses Farm Crew Leaders 3. Fill state taxes free Employee's Social Security Number (SSN)Registering for SSNVS. Fill state taxes free 4. Fill state taxes free Wages and Other CompensationFringe Benefits 5. Fill state taxes free TipsOrdering rule. Fill state taxes free 6. Fill state taxes free Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. Fill state taxes free How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. Fill state taxes free 8. Fill state taxes free Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. Fill state taxes free Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. Fill state taxes free Wage and Tax StatementsWaiver. Fill state taxes free 11. Fill state taxes free Federal Unemployment (FUTA) Tax—U. Fill state taxes free S. Fill state taxes free Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. Fill state taxes free S. Fill state taxes free Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. Fill state taxes free Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). Fill state taxes free See section 6 and section 7 for more information. Fill state taxes free This publication summarizes employer responsibilities to collect, pay, and report these taxes. Fill state taxes free Whenever the term “United States” is used in this publication, it includes U. Fill state taxes free S. Fill state taxes free Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. Fill state taxes free This publication also provides employers in the U. Fill state taxes free S. Fill state taxes free Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. Fill state taxes free See section 11 for more information. Fill state taxes free Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. Fill state taxes free This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). Fill state taxes free See Publication 570, Tax Guide for Individuals With Income From U. Fill state taxes free S. Fill state taxes free Possessions, if you need this information. Fill state taxes free This publication also does not include information relating to income tax withholding. Fill state taxes free In U. Fill state taxes free S. Fill state taxes free Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. Fill state taxes free See Publication 15 (Circular E), for information on U. Fill state taxes free S. Fill state taxes free federal income tax withholding. Fill state taxes free Comments and suggestions. Fill state taxes free   We welcome your comments about this publication and your suggestions for future editions. Fill state taxes free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Fill state taxes free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Fill state taxes free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Fill state taxes free    You can also send us comments from www. Fill state taxes free irs. Fill state taxes free gov/formspubs. Fill state taxes free Click on More Information and then click on Comment on Tax Forms and Publications. Fill state taxes free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Fill state taxes free 1. Fill state taxes free Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. Fill state taxes free Its format is 00-0000000. Fill state taxes free It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. Fill state taxes free Use your EIN on all of the items that you send to the IRS and SSA for your business. Fill state taxes free If you do not have an EIN, you may apply for one online. Fill state taxes free Go to IRS. Fill state taxes free gov and click on the Apply for an EIN Online link under Tools. Fill state taxes free You may also apply for an EIN by calling 1-800-829-4933, (U. Fill state taxes free S. Fill state taxes free Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Fill state taxes free Do not use a social security number (SSN) in place of an EIN. Fill state taxes free If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. Fill state taxes free If you took over another employer's business, do not use that employer's EIN. Fill state taxes free You should have only one EIN. Fill state taxes free If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. Fill state taxes free Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. Fill state taxes free S. Fill state taxes free Virgin Islands only) or 267-941-1000 (toll call). Fill state taxes free Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. Fill state taxes free S. Fill state taxes free Virgin Islands may call 1-800-829-4059. Fill state taxes free The IRS will tell you which EIN to use. Fill state taxes free For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. Fill state taxes free 2. Fill state taxes free Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. Fill state taxes free See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. Fill state taxes free Employee status under common law. Fill state taxes free   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. Fill state taxes free This is so even when you give the employee freedom of action. Fill state taxes free What matters is that you have the right to control the details of how the services are performed. Fill state taxes free See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Fill state taxes free    Generally, people in business for themselves are not employees. Fill state taxes free For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Fill state taxes free However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Fill state taxes free   If an employer-employee relationship exists, it does not matter what it is called. Fill state taxes free The employee may be called an agent or independent contractor. Fill state taxes free It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Fill state taxes free Statutory employees. Fill state taxes free   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. Fill state taxes free   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. Fill state taxes free a. Fill state taxes free   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. Fill state taxes free b. Fill state taxes free   A full-time life insurance salesperson who sells primarily for one company. Fill state taxes free c. Fill state taxes free   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. Fill state taxes free d. Fill state taxes free   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. Fill state taxes free The orders must be for merchandise for resale or supplies for use in the customer's business. Fill state taxes free The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Fill state taxes free Tests. Fill state taxes free   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. Fill state taxes free The service contract states or implies that almost all of the services are to be performed personally by them. Fill state taxes free They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). Fill state taxes free The services are performed on a continuing basis for the same payer. Fill state taxes free Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. Fill state taxes free S. Fill state taxes free Virgin Islands only). Fill state taxes free   Publication 15-A gives examples of the employer-employee relationship. Fill state taxes free Statutory nonemployees. Fill state taxes free   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Fill state taxes free They are generally treated as self-employed for employment tax purposes. Fill state taxes free See Publication 15-A for details. Fill state taxes free H-2A agricultural workers. Fill state taxes free   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. Fill state taxes free Treating employees as nonemployees. Fill state taxes free   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. Fill state taxes free See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. Fill state taxes free IRS help. Fill state taxes free   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Fill state taxes free Voluntary Classification Settlement Program (VCSP). Fill state taxes free   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Fill state taxes free To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Fill state taxes free For more information, visit IRS. Fill state taxes free gov and enter “VCSP” in the search box. Fill state taxes free Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Fill state taxes free See Publication 541, Partnerships, for more details. Fill state taxes free The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Fill state taxes free Exception—Qualified Joint Venture. Fill state taxes free   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. Fill state taxes free S. Fill state taxes free Individual Income Tax Return, or joint Form 1040-SS, U. Fill state taxes free S. Fill state taxes free Self-Employment Tax Return—U. Fill state taxes free S. Fill state taxes free Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. Fill state taxes free See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. Fill state taxes free Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Fill state taxes free Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. Fill state taxes free For more information on qualified joint ventures, visit IRS. Fill state taxes free gov and enter “qualified joint venture” in the search box. Fill state taxes free Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. Fill state taxes free A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Fill state taxes free If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Fill state taxes free 3. Fill state taxes free Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. Fill state taxes free You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. Fill state taxes free If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. Fill state taxes free See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Fill state taxes free Employee's social security card. Fill state taxes free   You should ask the employee to show you his or her social security card. Fill state taxes free The employee may show the card if it is available. Fill state taxes free Do not accept a social security card that says “Not valid for employment. Fill state taxes free ” A social security number issued with this legend does not permit employment. Fill state taxes free You may, but you are not required to, photocopy the social security card if the employee provides it. Fill state taxes free If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. Fill state taxes free The employee must complete and sign Form SS-5; it cannot be filed by the employer. Fill state taxes free You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Fill state taxes free If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. Fill state taxes free Enter all zeroes in the SSN field if filing electronically. Fill state taxes free When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. Fill state taxes free Correctly record the employee's name and SSN. Fill state taxes free   Record the name and number of each employee as they appear on his or her social security card. Fill state taxes free If the name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Fill state taxes free Continue to use the old name until the employee shows you the replacement social security card with the corrected name. Fill state taxes free   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. Fill state taxes free It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Fill state taxes free Where to get and file social security number application forms. Fill state taxes free    U. Fill state taxes free S. Fill state taxes free Virgin Islands—U. Fill state taxes free S. Fill state taxes free Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. Fill state taxes free Thomas, VI 00802. Fill state taxes free  Guam—U. Fill state taxes free S. Fill state taxes free Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. Fill state taxes free  American Samoa—U. Fill state taxes free S. Fill state taxes free Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. Fill state taxes free  Commonwealth of the Northern Mariana Islands—U. Fill state taxes free S. Fill state taxes free Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. Fill state taxes free Verification of social security numbers. Fill state taxes free   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Fill state taxes free Visit www. Fill state taxes free socialsecurity. Fill state taxes free gov/employer/ssnv. Fill state taxes free htm for more information. Fill state taxes free Registering for SSNVS. Fill state taxes free   You must register online and receive authorization from your employer to use SSNVS. Fill state taxes free To register, visit SSA's website at www. Fill state taxes free ssa. Fill state taxes free gov/employer and click on the Business Services Online link. Fill state taxes free Follow the registration instructions to obtain a user identification (ID) and password. Fill state taxes free You will need to provide the following information about yourself and your company. Fill state taxes free Name. Fill state taxes free SSN. Fill state taxes free Date of birth. Fill state taxes free Type of employer. Fill state taxes free EIN. Fill state taxes free Company name, address, and telephone number. Fill state taxes free Email address. Fill state taxes free   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Fill state taxes free You must enter the activation code online to use SSNVS. Fill state taxes free 4. Fill state taxes free Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. Fill state taxes free S. Fill state taxes free Virgin Islands employers). Fill state taxes free However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. Fill state taxes free The wage base for social security tax is $117,000 for 2014. Fill state taxes free After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. Fill state taxes free The wage base for FUTA tax is $7,000 for 2014. Fill state taxes free All wages are subject to Medicare tax. Fill state taxes free The wages may be in cash or in other forms, such as an automobile for personal use. Fill state taxes free Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. Fill state taxes free It does not matter how payments are measured or paid. Fill state taxes free See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. Fill state taxes free See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. Fill state taxes free Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. Fill state taxes free Special rules apply to the reporting of third-party sick pay. Fill state taxes free For details, see Publication 15-A. Fill state taxes free Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. Fill state taxes free However, see Fringe Benefits , later in this section. Fill state taxes free Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. Fill state taxes free Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. Fill state taxes free For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. Fill state taxes free Travel and business expenses. Fill state taxes free   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. Fill state taxes free Sick pay. Fill state taxes free   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. Fill state taxes free These amounts are sometimes paid by a third party, such as an insurance company. Fill state taxes free In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. Fill state taxes free S. Fill state taxes free Virgin Islands employers). Fill state taxes free Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Fill state taxes free Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. Fill state taxes free Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. Fill state taxes free Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Fill state taxes free In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. Fill state taxes free For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Fill state taxes free When fringe benefits are treated as paid. Fill state taxes free   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. Fill state taxes free You do not have to make a formal choice of payment dates or notify the IRS. Fill state taxes free You do not have to use the same basis for all employees. Fill state taxes free You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. Fill state taxes free However, see Special accounting rule for fringe benefits provided during November and December , later in this section. Fill state taxes free   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. Fill state taxes free However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. Fill state taxes free This election does not apply to a fringe benefit where real property or investment personal property is transferred. Fill state taxes free Withholding social security and Medicare taxes on fringe benefits. Fill state taxes free   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. Fill state taxes free   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. Fill state taxes free Depositing taxes on fringe benefits. Fill state taxes free   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. Fill state taxes free You may make a reasonable estimate of the value of the fringe benefits. Fill state taxes free In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. Fill state taxes free   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. Fill state taxes free If deposits are underpaid, see Deposit Penalties in section 8. Fill state taxes free Valuation of vehicles provided to employees. Fill state taxes free    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. Fill state taxes free For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. Fill state taxes free Special accounting rule for fringe benefits provided during November and December. Fill state taxes free   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. Fill state taxes free However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. Fill state taxes free   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. Fill state taxes free If you use the special accounting rule, your employee must also use it for the same period that you use it. Fill state taxes free You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. Fill state taxes free 5. Fill state taxes free Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. Fill state taxes free Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. Fill state taxes free The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Fill state taxes free Both directly and indirectly tipped employees must report tips to you. Fill state taxes free The report should not include tips that the employee paid out to other employees. Fill state taxes free No report is required for months when tips are less than $20. Fill state taxes free Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Fill state taxes free They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. Fill state taxes free Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. Fill state taxes free gov. Fill state taxes free The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. Fill state taxes free You are permitted to establish a system for electronic tip reporting by employees. Fill state taxes free See Regulations section 31. Fill state taxes free 6053-1(d). Fill state taxes free Collecting taxes on tips. Fill state taxes free   You must collect the employee social security and Medicare taxes on the employee's tips. Fill state taxes free You can also collect these taxes from the employee's wages or from other funds that he or she makes available. Fill state taxes free Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. Fill state taxes free Collect the employee Medicare tax for the whole year on all wages and tips. Fill state taxes free   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. Fill state taxes free You are responsible for the employer Medicare tax for the whole year on all wages and tips. Fill state taxes free File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. Fill state taxes free The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Fill state taxes free Ordering rule. Fill state taxes free   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. Fill state taxes free Reporting tips. Fill state taxes free   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Fill state taxes free Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Fill state taxes free Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Fill state taxes free The table in section 12 shows how tips are treated for FUTA tax purposes. Fill state taxes free   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Fill state taxes free See Revenue Ruling 2012-18, 2012-26 I. Fill state taxes free R. Fill state taxes free B. Fill state taxes free 1032, available at www. Fill state taxes free irs. Fill state taxes free gov/irb/2012-26_IRB/ar07. Fill state taxes free html. Fill state taxes free 6. Fill state taxes free Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). Fill state taxes free In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Fill state taxes free For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Fill state taxes free Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Fill state taxes free A “share farmer” working for you is not your employee. Fill state taxes free However, the share farmer may be subject to self-employment tax. Fill state taxes free In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. Fill state taxes free For details, see Regulations section 31. Fill state taxes free 3121(b)(16)-1. Fill state taxes free The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. Fill state taxes free You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. Fill state taxes free The $150 test applies separately to each farmworker that you employ. Fill state taxes free If you employ a family of workers, each member is treated separately. Fill state taxes free Do not count wages paid by other employers. Fill state taxes free The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. Fill state taxes free Exceptions. Fill state taxes free   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Fill state taxes free   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Fill state taxes free 7. Fill state taxes free How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. Fill state taxes free 2% (amount withheld) each for the employer and employee (12. Fill state taxes free 4% total). Fill state taxes free The social security wage base limit is $117,000. Fill state taxes free The tax rate for Medicare is 1. Fill state taxes free 45% (amount withheld) each for the employee and employer (2. Fill state taxes free 9% total). Fill state taxes free There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Fill state taxes free Multiply each wage payment by these percentages to figure the tax to withhold from employees. Fill state taxes free Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). Fill state taxes free See section 5 for information on tips. Fill state taxes free Additional Medicare Tax withholding. Fill state taxes free   In addition to withholding Medicare tax at 1. Fill state taxes free 45%, you must withhold a 0. Fill state taxes free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Fill state taxes free You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Fill state taxes free Additional Medicare Tax is only imposed on the employee. Fill state taxes free There is no employer share of Additional Medicare Tax. Fill state taxes free 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. Fill state taxes free   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. Fill state taxes free For more information on Additional Medicare Tax, visit IRS. Fill state taxes free gov and enter “Additional Medicare Tax” in the search box. Fill state taxes free Deducting the tax. Fill state taxes free   Deduct the employee tax from each wage payment. Fill state taxes free If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. Fill state taxes free Employee's portion of taxes paid by employer. Fill state taxes free   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. Fill state taxes free This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. Fill state taxes free This again increases the amount of the additional taxes that you must pay. Fill state taxes free Household and agricultural employers. Fill state taxes free   This discussion does not apply to household and agricultural employers. Fill state taxes free If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. Fill state taxes free However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. Fill state taxes free See Publication 15-A for details. Fill state taxes free Sick pay payments. Fill state taxes free   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Fill state taxes free For details on third-party payers of sick pay, see Publication 15-A. Fill state taxes free 8. Fill state taxes free Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. Fill state taxes free You must make the deposit by electronic funds transfer. Fill state taxes free For more information about electronic funds transfers, see How To Deposit , later in this section. Fill state taxes free Payment with Return $2,500 rule. Fill state taxes free   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. Fill state taxes free   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. Fill state taxes free Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. Fill state taxes free Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. Fill state taxes free Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. Fill state taxes free Semiweekly schedule depositors must timely deposit the amount. Fill state taxes free See Accuracy of Deposits Rule and How To Deposit, later in this section. Fill state taxes free When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. Fill state taxes free Therefore, farm and nonfarm workers are discussed together except where noted. Fill state taxes free Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. Fill state taxes free The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. Fill state taxes free The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). Fill state taxes free You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). Fill state taxes free If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. Fill state taxes free Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. Fill state taxes free Lookback period for employers of nonfarm workers. Fill state taxes free   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. Fill state taxes free These four quarters are your lookback period even if you did not report any taxes for any of the quarters. Fill state taxes free For 2014, the lookback period is July 1, 2012, through June 30, 2013. Fill state taxes free    Table 1. Fill state taxes free Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. Fill state taxes free 1, 2012 Jan. Fill state taxes free 1, 2013 Apr. Fill state taxes free 1, 2013 through through through through Sep. Fill state taxes free 30, 2012 Dec. Fill state taxes free 31, 2012 Mar. Fill state taxes free 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. Fill state taxes free For example, the lookback period for calendar year 2014 is calendar year 2012. Fill state taxes free In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. Fill state taxes free Lookback period for employers of farmworkers. Fill state taxes free   The lookback period for Form 943 is the second calendar year preceding the current calendar year. Fill state taxes free The lookback period for calendar year 2014 is calendar year 2012. Fill state taxes free Adjustments to lookback period taxes. Fill state taxes free   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). Fill state taxes free Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. Fill state taxes free Example. Fill state taxes free   An employer originally reported total taxes of $45,000 for the lookback period. Fill state taxes free The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. Fill state taxes free The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. Fill state taxes free Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Fill state taxes free For monthly schedule depositors, the deposit period is a calendar month. Fill state taxes free The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Fill state taxes free Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Fill state taxes free You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. Fill state taxes free New employers. Fill state taxes free   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. Fill state taxes free Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). Fill state taxes free Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. Fill state taxes free If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. Fill state taxes free Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Fill state taxes free Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Fill state taxes free Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. Fill state taxes free For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. Fill state taxes free If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Fill state taxes free Semiweekly deposit period spanning two quarters. Fill state taxes free   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Fill state taxes free Example. Fill state taxes free   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Fill state taxes free Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Fill state taxes free Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. Fill state taxes free   Rose Co. Fill state taxes free reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. Fill state taxes free is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. Fill state taxes free However, for 2014, Rose Co. Fill state taxes free is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. Fill state taxes free Employers of farmworkers. Fill state taxes free   Red Co. Fill state taxes free reported taxes on its 2012 Form 943, line 9, of $48,000. Fill state taxes free On its 2013 Form 943, line 11, it reported taxes of $60,000. Fill state taxes free   Red Co. Fill state taxes free is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. Fill state taxes free However, for 2015, Red Co. Fill state taxes free is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Fill state taxes free New agricultural employers. Fill state taxes free   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. Fill state taxes free However, see the $100,000 Next-Day Deposit Rule , later in this section. Fill state taxes free Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Fill state taxes free A business day is any day other than a Saturday, Sunday, or legal holiday. Fill state taxes free For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Fill state taxes free Semiweekly schedule depositors have at least 3 business days to make a deposit. Fill state taxes free If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. Fill state taxes free For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Fill state taxes free Legal holiday. Fill state taxes free   The term “legal holiday” means any legal holiday in the District of Columbia. Fill state taxes free Legal holidays for 2014 are listed below. Fill state taxes free January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. Fill state taxes free February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. Fill state taxes free Monthly schedule example. Fill state taxes free   Spruce Co. Fill state taxes free is a monthly schedule depositor with seasonal employees. Fill state taxes free It paid wages each Friday during August but did not pay any wages during September. Fill state taxes free Under the monthly deposit schedule, Spruce Co. Fill state taxes free must deposit the combined tax liabilities for the four August paydays by September 15. Fill state taxes free Spruce Co. Fill state taxes free does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. Fill state taxes free Semiweekly schedule example. Fill state taxes free   Green, Inc. Fill state taxes free is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Fill state taxes free Although Green, Inc. Fill state taxes free , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. Fill state taxes free The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. Fill state taxes free ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). Fill state taxes free Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. Fill state taxes free $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Fill state taxes free For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. Fill state taxes free For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Fill state taxes free Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Fill state taxes free However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Fill state taxes free For example, Fir Co. Fill state taxes free is a semiweekly schedule depositor. Fill state taxes free On Monday, Fir Co. Fill state taxes free accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. Fill state taxes free On Tuesday, Fir Co. Fill state taxes free accumulates additional taxes of $30,000. Fill state taxes free Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Fill state taxes free does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Fill state taxes free If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. Fill state taxes free Example. Fill state taxes free   Elm, Inc. Fill state taxes free started its business on May 1, 2014. Fill state taxes free On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. Fill state taxes free On Friday, May 9, Elm, Inc. Fill state taxes free paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. Fill state taxes free Elm, Inc. Fill state taxes free must deposit $100,000 by Monday, May 12, the next business day. Fill state taxes free Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. Fill state taxes free However, because Elm, Inc. Fill state taxes free accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. Fill state taxes free It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Fill state taxes free Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Fill state taxes free However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Fill state taxes free Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Fill state taxes free Makeup date for deposit shortfall: Monthly schedule depositor. Fill state taxes free Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. Fill state taxes free You may pay the shortfall with your return even if the amount is $2,500 or more. Fill state taxes free Semiweekly schedule depositor. Fill state taxes free Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. Fill state taxes free For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). Fill state taxes free However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. Fill state taxes free In this case, the shortfall must be deposited by April 30, 2014. Fill state taxes free Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). Fill state taxes free Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. Fill state taxes free If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. Fill state taxes free How To Deposit You must deposit employment taxes by electronic funds transfer. Fill state taxes free See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Fill state taxes free Electronic deposit requirement. Fill state taxes free   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Fill state taxes free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Fill state taxes free If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Fill state taxes free   EFTPS is a free service provided by the Department of the Treasury. Fill state taxes free To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. Fill state taxes free S. Fill state taxes free Virgin Islands only) or 303-967-5916 (toll call). Fill state taxes free You can also visit the EFTPS website at www. Fill state taxes free eftps. Fill state taxes free gov. Fill state taxes free Additional information about EFTPS is also available in Publication 966. Fill state taxes free When you receive your EIN. Fill state taxes free   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. Fill state taxes free You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Fill state taxes free Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. Fill state taxes free If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Fill state taxes free Deposit record. Fill state taxes free   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Fill state taxes free The number can be used as a receipt or to trace the payment. Fill state taxes free Depositing on time. Fill state taxes free   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Fill state taxes free m. Fill state taxes free Eastern time the day before the date the deposit is due. Fill state taxes free If you use a third party to make deposits on your behalf, they may have different cutoff times. Fill state taxes free Same-day payment option. Fill state taxes free   If you fail to initiate a deposit transaction on EFTPS by 8 p. Fill state taxes free m. Fill state taxes free Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Fill state taxes free To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Fill state taxes free Please check with your financial institution regarding availability, deadlines, and costs. Fill state taxes free Your financial institution may charge you a fee for payments made this way. Fill state taxes free To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. Fill state taxes free eftps. Fill state taxes free gov to download the Same-Day Payment Worksheet. Fill state taxes free How to claim credit for overpayments. Fill state taxes free   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. Fill state taxes free Do not ask EFTPS to request a refund from the IRS for you. Fill state taxes free Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. Fill state taxes free The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Fill state taxes free The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Fill state taxes free For amounts not properly or timely deposited, the penalty rates are as follows. Fill state taxes free 2% - Deposits made 1 to 5 days late. Fill state taxes free 5% - Deposits made 6 to 15 days late. Fill state taxes free 10% - Deposits made 16 or more days late. Fill state taxes free Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. Fill state taxes free 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). Fill state taxes free 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Fill state taxes free Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Fill state taxes free Special rule for former Form 944 filers. Fill state taxes free    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. Fill state taxes free Order in which deposits are applied. Fill state taxes free   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). Fill state taxes free However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Fill state taxes free Follow the instructions on the penalty notice that you received. Fill state taxes free For more information on designating deposits, see Revenue Procedure 2001-58. Fill state taxes free You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Fill state taxes free irs. Fill state taxes free gov/pub/irs-irbs/irb01-50. Fill state taxes free pdf. Fill state taxes free Example. Fill state taxes free Cedar, Inc. Fill state taxes free is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Fill state taxes free It does not make the deposit on July 15. Fill state taxes free On August 15, Cedar, Inc. Fill state taxes free deposits $2,000. Fill state taxes free Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Fill state taxes free Accordingly, $500 of the July 15 liability remains undeposited. Fill state taxes free The penalty on this underdeposit will apply as explained earlier. Fill state taxes free Trust fund recovery penalty. Fill state taxes free   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Fill state taxes free The penalty is the full amount of the unpaid trust fund tax. Fill state taxes free This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Fill state taxes free   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Fill state taxes free   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. Fill state taxes free A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Fill state taxes free    Willfully means voluntarily, consciously, and intentionally. Fill state taxes free A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Fill state taxes free “Averaged” failure-to-deposit penalty. Fill state taxes free   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. Fill state taxes free IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. Fill state taxes free Completed Form 941-SS, line 14, instead of Schedule B (Form 941). Fill state taxes free Failed to attach a properly completed Schedule B (Form 941). Fill state taxes free Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Fill state taxes free   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. Fill state taxes free Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Fill state taxes free   You can avoid the penalty by reviewing your return before filing it. Fill state taxes free Follow these steps before filing your Form 941-SS. Fill state taxes free If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. Fill state taxes free If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. Fill state taxes free Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. Fill state taxes free Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). Fill state taxes free For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). Fill state taxes free Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. Fill state taxes free If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). Fill state taxes free If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. Fill state taxes free If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. Fill state taxes free 9. Fill state taxes free Employer's Returns General instructions. Fill state taxes free   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. Fill state taxes free (U. Fill state taxes free S. Fill state taxes free Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. Fill state taxes free ) Employers with employees subject to U. Fill state taxes free S. Fill state taxes free income tax withholding. Fill state taxes free   If you have both employees who are subject to U. Fill state taxes free S. Fill state taxes free income tax withholding and employees who are not subject to U. Fill state taxes free S. Fill state taxes free income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. Fill state taxes free Nonfarm employers. Fill state taxes free   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. Fill state taxes free Due dates for each quarter of the calendar year are as follows. Fill state taxes free Quarter Due Jan. Fill state taxes free , Feb. Fill state taxes free , Mar. Fill state taxes free Apr. Fill state taxes free 30 Apr. Fill state taxes free , May, June July 31 July, Aug. Fill state taxes free , Sept. Fill state taxes free Oct. Fill state taxes free 31 Oct. Fill state taxes free , Nov. Fill state taxes free , Dec. Fill state taxes free Jan. Fill state taxes free 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. Fill state taxes free If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. Fill state taxes free   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. Fill state taxes free Form 944. Fill state taxes free   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). Fill state taxes free Household employers reporting social security and Medicare taxes. Fill state taxes free   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). Fill state taxes free Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. Fill state taxes free See Publication 926, Household Employer's Tax Guide, for more information. Fill state taxes free Employers of farmworkers. Fill state taxes free   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. Fill state taxes free   File a Form 943 each year for all taxable wages paid for farmwork. Fill state taxes free You may report household workers in a private home on a farm operated for profit on Form 943. Fill state taxes free Do not report wages for farmworkers on Form 941-SS or 944. Fill state taxes free   Send Form 943 to the IRS by January 31 of the following year. Fill state taxes free Send it with payment of any taxes due that you are not required to deposit. Fill state taxes free If you deposited all taxes when due, you have 10 additional days to file. Fill state taxes free Penalties. Fill state taxes free   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. Fill state taxes free The maximum penalty is generally 25% of the tax due. Fill state taxes free Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. Fill state taxes free 5% per month of the amount of tax. Fill state taxes free For individual filers only, the failure-to-pay penalty is reduced from 0. Fill state taxes free 5% per month to 0. Fill state taxes free 25% per month if an installment agreement is in effect. Fill state taxes free You must have filed your return on or before the due date of the return to qualify for the reduced penalty. Fill state taxes free The maximum amount of the failure-to-pay penalty is also 25% of the tax due. Fill state taxes free If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. Fill state taxes free The penalties will not be charged if you have a reasonable cause for failing to file or pay. Fill state taxes free If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. Fill state taxes free Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. Fill state taxes free See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. Fill state taxes free Prior Period Adjustments Forms for prior period adjustments. Fill state taxes free   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. Fill state taxes free There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. Fill state taxes free Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. Fill state taxes free Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. Fill state taxes free See Revenue Ruling 2009-39, 2009-52 I. Fill state taxes free R. Fill state taxes free B. Fill state taxes free 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. Fill state taxes free You can find Revenue Ruling 2009-39, at www. Fill state taxes free irs. Fill state taxes free gov/irb/2009-52_IRB/ar14. Fill state taxes free html. Fill state taxes free Background. Fill state taxes free   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. Fill state taxes free Treasury Decision 9405, 2008-32 I. Fill state taxes free R. Fill state taxes free B. Fill state taxes free 293, is available at www. Fill state taxes free irs. Fill state taxes free gov/irb/2008-32_IRB/ar13. Fill state taxes free html. Fill state taxes free You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. Fill state taxes free You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. Fill state taxes free We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. Fill state taxes free Correcting employment taxes. Fill state taxes free   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for