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Form 1040ez 2013

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Form 1040ez 2013

Form 1040ez 2013 Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. Form 1040ez 2013 Equitable relief. Form 1040ez 2013 Earned income. Form 1040ez 2013 Trade or business income. Form 1040ez 2013 Partnership income or loss. Form 1040ez 2013 Separate property income. Form 1040ez 2013 Social security benefits. Form 1040ez 2013 Other income. Form 1040ez 2013 End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. Form 1040ez 2013 If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. Form 1040ez 2013 You have only one domicile even if you have more than one home. Form 1040ez 2013 Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Form 1040ez 2013 The question of your domicile is mainly a matter of your intention as indicated by your actions. Form 1040ez 2013 You must be able to show that you intend a given place or state to be your permanent home. Form 1040ez 2013 If you move into or out of a community property state during the year, you may or may not have community income. Form 1040ez 2013 Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. Form 1040ez 2013 Amount of time spent. Form 1040ez 2013    The amount of time spent in one place does not always explain the difference between home and domicile. Form 1040ez 2013 A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Form 1040ez 2013 Your intent is the determining factor in proving where you have your domicile. Form 1040ez 2013    Note. Form 1040ez 2013 When this publication refers to where you live, it means your domicile. Form 1040ez 2013 Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Form 1040ez 2013 Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. Form 1040ez 2013 You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Form 1040ez 2013 Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. Form 1040ez 2013 The following is a summary of the general rules. Form 1040ez 2013 These rules are also shown in Table 1. Form 1040ez 2013 Community property. Form 1040ez 2013    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Form 1040ez 2013 That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Form 1040ez 2013 That cannot be identified as separate property. Form 1040ez 2013 Community income. Form 1040ez 2013    Generally, community income is income from: Community property. Form 1040ez 2013 Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Form 1040ez 2013 Real estate that is treated as community property under the laws of the state where the property is located. Form 1040ez 2013 Note Separate property. Form 1040ez 2013    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Form 1040ez 2013 Money earned while domiciled in a noncommunity property state. Form 1040ez 2013 Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). Form 1040ez 2013 Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). Form 1040ez 2013 Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. Form 1040ez 2013 The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Form 1040ez 2013 Separate income. Form 1040ez 2013    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. Form 1040ez 2013    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Form 1040ez 2013 Table 1. Form 1040ez 2013 General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. Form 1040ez 2013 (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. Form 1040ez 2013 ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. Form 1040ez 2013 That cannot be identified as separate property. Form 1040ez 2013 Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). Form 1040ez 2013 Money earned while domiciled in a noncommunity property state. Form 1040ez 2013 Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). Form 1040ez 2013 Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). Form 1040ez 2013 Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. Form 1040ez 2013 The part of property bought with separate funds, if part was bought with community funds and part with separate funds. Form 1040ez 2013 Community income 1,2,3 is income from: Community property. Form 1040ez 2013 Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. Form 1040ez 2013 Real estate that is treated as community property under the laws of the state where the property is located. Form 1040ez 2013 Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. Form 1040ez 2013 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. Form 1040ez 2013 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. Form 1040ez 2013 In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Form 1040ez 2013 In other states, it is separate income. Form 1040ez 2013 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Form 1040ez 2013 See Community Property Laws Disregarded , later. Form 1040ez 2013 Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. Form 1040ez 2013 Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. Form 1040ez 2013 See Community Property Laws Disregarded, later. Form 1040ez 2013 Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. Form 1040ez 2013 In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. Form 1040ez 2013 In other states, it is separate income. Form 1040ez 2013 Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. Form 1040ez 2013 Wages, earnings, and profits. Form 1040ez 2013    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. Form 1040ez 2013 Dividends, interest, and rents. Form 1040ez 2013    Dividends, interest, and rents from community property are community income and must be evenly split. Form 1040ez 2013 Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. Form 1040ez 2013 Example. Form 1040ez 2013 If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. Form 1040ez 2013 You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. Form 1040ez 2013 Attach your Form 8958 to your Form 1040. Form 1040ez 2013 Alimony received. Form 1040ez 2013    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. Form 1040ez 2013 This is so because the payee spouse is already required to report half of the community income. Form 1040ez 2013 See also Alimony paid , later. Form 1040ez 2013 Gains and losses. Form 1040ez 2013    Gains and losses are classified as separate or community depending on how the property is held. Form 1040ez 2013 For example, a loss on separate property, such as stock held separately, is a separate loss. Form 1040ez 2013 On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. Form 1040ez 2013 See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. Form 1040ez 2013 See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. Form 1040ez 2013 Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Form 1040ez 2013    There are several kinds of individual retirement arrangements (IRAs). Form 1040ez 2013 They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. Form 1040ez 2013 IRAs and ESAs by law are deemed to be separate property. Form 1040ez 2013 Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. Form 1040ez 2013 These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. Form 1040ez 2013 That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. Form 1040ez 2013 Pensions. Form 1040ez 2013    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Form 1040ez 2013 See the example under Civil service retirement , later. Form 1040ez 2013 These rules may vary between states. Form 1040ez 2013 Check your state law. Form 1040ez 2013 Lump-sum distributions. Form 1040ez 2013    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. Form 1040ez 2013 For the 10-year tax option, you must disregard community property laws. Form 1040ez 2013 For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. Form 1040ez 2013 Civil service retirement. Form 1040ez 2013    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). Form 1040ez 2013   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. Form 1040ez 2013 Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. Form 1040ez 2013   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. Form 1040ez 2013 The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. Form 1040ez 2013 Example. Form 1040ez 2013 Henry Wright retired this year after 30 years of civil service. Form 1040ez 2013 He and his wife were domiciled in a community property state during the past 15 years. Form 1040ez 2013 Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. Form 1040ez 2013 If Mr. Form 1040ez 2013 Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. Form 1040ez 2013 Military retirement pay. Form 1040ez 2013    State community property laws apply to military retirement pay. Form 1040ez 2013 Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. Form 1040ez 2013 For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. Form 1040ez 2013   Active military pay earned while married and domiciled in a community property state is also community income. Form 1040ez 2013 This income is considered to be received half by the member of the Armed Forces and half by the spouse. Form 1040ez 2013 Partnership income. Form 1040ez 2013    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. Form 1040ez 2013 If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. Form 1040ez 2013 Tax-exempt income. Form 1040ez 2013    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. Form 1040ez 2013 For example, under certain circumstances, income earned outside the United States is tax exempt. Form 1040ez 2013 If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Form 1040ez 2013 Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. Form 1040ez 2013 Income from separate property. Form 1040ez 2013    In some states, income from separate property is separate income. Form 1040ez 2013 These states include Arizona, California, Nevada, New Mexico, and Washington. Form 1040ez 2013 Other states characterize income from separate property as community income. Form 1040ez 2013 These states include Idaho, Louisiana, Texas, and Wisconsin. Form 1040ez 2013 Exemptions When you file separate returns, you must claim your own exemption amount for that year. Form 1040ez 2013 (See your tax return instructions. Form 1040ez 2013 ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). Form 1040ez 2013 When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. Form 1040ez 2013 Example. Form 1040ez 2013 Ron and Diane White have three dependent children and live in Nevada. Form 1040ez 2013 If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. Form 1040ez 2013 Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. Form 1040ez 2013 They cannot each claim half of the total exemption amount for their three children. Form 1040ez 2013 Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. Form 1040ez 2013 Business and investment expenses. Form 1040ez 2013    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Form 1040ez 2013 Each of you is entitled to deduct one-half of the expenses on your separate returns. Form 1040ez 2013 Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. Form 1040ez 2013    Other limits may also apply to business and investment expenses. Form 1040ez 2013 For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. Form 1040ez 2013 Alimony paid. Form 1040ez 2013    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. Form 1040ez 2013 They are deductible as alimony only to the extent they are more than that spouse's part of community income. Form 1040ez 2013 Example. Form 1040ez 2013 You live in a community property state. Form 1040ez 2013 You are separated but the special rules explained later under Spouses living apart all year do not apply. Form 1040ez 2013 Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. Form 1040ez 2013 Your spouse receives no other community income. Form 1040ez 2013 Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. Form 1040ez 2013 On your separate returns, each of you must report $10,000 of the total community income. Form 1040ez 2013 In addition, your spouse must report $2,000 as alimony received. Form 1040ez 2013 You can deduct $2,000 as alimony paid. Form 1040ez 2013 IRA deduction. Form 1040ez 2013    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). Form 1040ez 2013 The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. Form 1040ez 2013 Personal expenses. Form 1040ez 2013   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. Form 1040ez 2013 If these expenses are paid from community funds, divide the deduction equally between you and your spouse. Form 1040ez 2013 Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. Form 1040ez 2013 Child tax credit. Form 1040ez 2013    You may be entitled to a child tax credit for each of your qualifying children. Form 1040ez 2013 You must provide the name and identification number (usually the social security number) of each qualifying child on your return. Form 1040ez 2013 See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. Form 1040ez 2013 Limit on credit. Form 1040ez 2013    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. Form 1040ez 2013 The amount at which the limitation (phaseout) begins depends on your filing status. Form 1040ez 2013 Generally, your credit is limited to your tax liability unless you have three or more qualifying children. Form 1040ez 2013 See your tax return instructions for more information. Form 1040ez 2013 Self-employment tax. Form 1040ez 2013    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. Form 1040ez 2013 The following rules only apply to persons married for federal tax purposes. Form 1040ez 2013 Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. Form 1040ez 2013 Sole proprietorship. Form 1040ez 2013    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. Form 1040ez 2013 Partnerships. Form 1040ez 2013    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. Form 1040ez 2013 If both spouses are partners, any self-employment tax is allocated based on their distributive shares. Form 1040ez 2013 Federal income tax withheld. Form 1040ez 2013    Report the credit for federal income tax withheld on community wages in the same manner as your wages. Form 1040ez 2013 If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Form 1040ez 2013 Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. Form 1040ez 2013 Estimated tax payments. Form 1040ez 2013    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. Form 1040ez 2013 These rules are explained in Publication 505. Form 1040ez 2013   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. Form 1040ez 2013   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. Form 1040ez 2013   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. Form 1040ez 2013   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. Form 1040ez 2013   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. Form 1040ez 2013 Earned income credit. Form 1040ez 2013    You may be entitled to an earned income credit (EIC). Form 1040ez 2013 You cannot claim this credit if your filing status is married filing separately. Form 1040ez 2013   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. Form 1040ez 2013 That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Form 1040ez 2013 Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Form 1040ez 2013 The same rule applies to registered domestic partners. Form 1040ez 2013    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. Form 1040ez 2013 Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. Form 1040ez 2013   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). Form 1040ez 2013 Overpayments. Form 1040ez 2013    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. Form 1040ez 2013 If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. Form 1040ez 2013 If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. Form 1040ez 2013 The portion allocated to the other spouse can be refunded. Form 1040ez 2013 Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. Form 1040ez 2013 These rules do not apply to registered domestic partners. Form 1040ez 2013 Certain community income not treated as community income by one spouse. Form 1040ez 2013    Community property laws may not apply to an item of community income that you received but did not treat as community income. Form 1040ez 2013 You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). Form 1040ez 2013 Relief from liability arising from community property law. Form 1040ez 2013    You are not responsible for the tax relating to an item of community income if all the following conditions are met. Form 1040ez 2013 You did not file a joint return for the tax year. Form 1040ez 2013 You did not include an item of community income in gross income. Form 1040ez 2013 The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. Form 1040ez 2013 Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. Form 1040ez 2013 Your spouse's (or former spouse's) distributive share of partnership income. Form 1040ez 2013 Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Form 1040ez 2013 Use the appropriate community property law to determine what is separate property. Form 1040ez 2013 Any other income that belongs to your spouse (or former spouse) under community property law. Form 1040ez 2013 You establish that you did not know of, and had no reason to know of, that community income. Form 1040ez 2013 Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. Form 1040ez 2013 Requesting relief. Form 1040ez 2013    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. Form 1040ez 2013 Equitable relief. Form 1040ez 2013    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. Form 1040ez 2013 To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Form 1040ez 2013 Also see Publication 971. Form 1040ez 2013 Spousal agreements. Form 1040ez 2013    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. Form 1040ez 2013 Check your state law to determine how it affects you. Form 1040ez 2013 Nonresident alien spouse. Form 1040ez 2013    If you are a U. Form 1040ez 2013 S. Form 1040ez 2013 citizen or resident alien and you choose to treat your nonresident alien spouse as a U. Form 1040ez 2013 S. Form 1040ez 2013 resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. Form 1040ez 2013 You must file a joint return for the year you make the choice. Form 1040ez 2013 You can file separate returns in later years. Form 1040ez 2013 For details on making this choice, see Publication 519, U. Form 1040ez 2013 S. Form 1040ez 2013 Tax Guide for Aliens. Form 1040ez 2013   If you are a U. Form 1040ez 2013 S. Form 1040ez 2013 citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. Form 1040ez 2013 S. Form 1040ez 2013 resident for tax purposes, treat your community income as explained next under Spouses living apart all year. Form 1040ez 2013 However, you do not have to meet the four conditions discussed there. Form 1040ez 2013 Spouses living apart all year. Form 1040ez 2013    If you are married at any time during the calendar year, special rules apply for reporting certain community income. Form 1040ez 2013 You must meet all the following conditions for these special rules to apply. Form 1040ez 2013 You and your spouse lived apart all year. Form 1040ez 2013 You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. Form 1040ez 2013 You and/or your spouse had earned income for the calendar year that is community income. Form 1040ez 2013 You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Form 1040ez 2013 Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. Form 1040ez 2013 If all these conditions are met, you and your spouse must report your community income as discussed next. Form 1040ez 2013 See also Certain community income not treated as community income by one spouse , earlier. Form 1040ez 2013 Earned income. Form 1040ez 2013    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. Form 1040ez 2013 Earned income is wages, salaries, professional fees, and other pay for personal services. Form 1040ez 2013   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. Form 1040ez 2013 Trade or business income. Form 1040ez 2013    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. Form 1040ez 2013 Partnership income or loss. Form 1040ez 2013    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. Form 1040ez 2013 Separate property income. Form 1040ez 2013    Treat income from the separate property of one spouse as the income of that spouse. Form 1040ez 2013 Social security benefits. Form 1040ez 2013    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. Form 1040ez 2013 Other income. Form 1040ez 2013    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. Form 1040ez 2013 Example. Form 1040ez 2013 George and Sharon were married throughout the year but did not live together at any time during the year. Form 1040ez 2013 Both domiciles were in a community property state. Form 1040ez 2013 They did not file a joint return or transfer any of their earned income between themselves. Form 1040ez 2013 During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. Form 1040ez 2013 (Some states treat income from separate property as separate income—check your state law. Form 1040ez 2013 ) Sharon did not take part in George's consulting business. Form 1040ez 2013 Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). Form 1040ez 2013 But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. Form 1040ez 2013 They each report on their returns only their own earnings and other income, and their share of the interest income from community property. Form 1040ez 2013 George reports $26,500 and Sharon reports $34,500. Form 1040ez 2013 Other separated spouses. Form 1040ez 2013    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. Form 1040ez 2013 In some states, income earned after separation but before a decree of divorce continues to be community income. Form 1040ez 2013 In other states, it is separate income. Form 1040ez 2013 End of the Community The marital community may end in several ways. Form 1040ez 2013 When the marital community ends, the community assets (money and property) are divided between the spouses. Form 1040ez 2013 Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. Form 1040ez 2013 Death of spouse. Form 1040ez 2013    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. Form 1040ez 2013 For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). Form 1040ez 2013 Example. Form 1040ez 2013 Bob and Ann owned community property that had a basis of $80,000. Form 1040ez 2013 When Bob died, his and Ann's community property had an FMV of $100,000. Form 1040ez 2013 One-half of the FMV of their community interest was includible in Bob's estate. Form 1040ez 2013 The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). Form 1040ez 2013 The basis of the other half to Bob's heirs is also $50,000. Form 1040ez 2013   For more information about the basis of assets, see Publication 551, Basis of Assets. Form 1040ez 2013    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. Form 1040ez 2013 See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. Form 1040ez 2013 Divorce or separation. Form 1040ez 2013    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. Form 1040ez 2013 For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. Form 1040ez 2013 For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. Form 1040ez 2013   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. Form 1040ez 2013 However, see Spouses living apart all year , earlier. Form 1040ez 2013 Any income received after the community ends is separate income. Form 1040ez 2013 This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. Form 1040ez 2013   An absolute decree of divorce or annulment ends the marital community in all community property states. Form 1040ez 2013 A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. Form 1040ez 2013 ” However, you should check your state law for exceptions. Form 1040ez 2013   A decree of legal separation or of separate maintenance may or may not end the marital community. Form 1040ez 2013 The court issuing the decree may terminate the marital community and divide the property between the spouses. Form 1040ez 2013   A separation agreement may divide the community property between you and your spouse. Form 1040ez 2013 It may provide that this property, along with future earnings and property acquired, will be separate property. Form 1040ez 2013 This agreement may end the community. Form 1040ez 2013   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Form 1040ez 2013 Check your state law. Form 1040ez 2013   If you are a registered domestic partner, you should check your state law to determine when the community ends. Form 1040ez 2013 Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Form 1040ez 2013 Those spouses must report their community income as explained in that discussion. Form 1040ez 2013 Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. Form 1040ez 2013 But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. Form 1040ez 2013 This discussion concerning joint versus separate returns does not apply to registered domestic partners. Form 1040ez 2013 The following rules apply if your filing status is married filing separately. Form 1040ez 2013 You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. Form 1040ez 2013 You cannot take the credit for child and dependent care expenses in most instances. Form 1040ez 2013 You cannot take the earned income credit. Form 1040ez 2013 You cannot exclude any interest income from qualified U. Form 1040ez 2013 S. Form 1040ez 2013 savings bonds that you used for higher education expenses. Form 1040ez 2013 You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. Form 1040ez 2013 You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. Form 1040ez 2013 You cannot deduct interest paid on a qualified student loan. Form 1040ez 2013 You cannot take the education credits. Form 1040ez 2013 You may have a smaller child tax credit than you would on a joint return. Form 1040ez 2013 You cannot take the exclusion or credit for adoption expenses in most instances. Form 1040ez 2013 Figure your tax both on a joint return and on separate returns under the community property laws of your state. Form 1040ez 2013 You can then compare the tax figured under both methods and use the one that results in less tax. Form 1040ez 2013 Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Form 1040ez 2013 Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. Form 1040ez 2013 On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. Form 1040ez 2013 ). Form 1040ez 2013 The same reporting rule applies to registered domestic partners. Form 1040ez 2013 For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. Form 1040ez 2013 Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Form 1040ez 2013 Form 8958 is used for married spouses in community property states who choose to file married filing separately. Form 1040ez 2013 Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. Form 1040ez 2013 A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Form 1040ez 2013 Extension of time to file. Form 1040ez 2013    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. Form 1040ez 2013 If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. Form 1040ez 2013 How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Form 1040ez 2013 Free help with your tax return. Form 1040ez 2013    You can get free help preparing your return nationwide from IRS-certified volunteers. Form 1040ez 2013 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Form 1040ez 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Form 1040ez 2013 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Form 1040ez 2013 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Form 1040ez 2013 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Form 1040ez 2013 gov, download the IRS2Go app, or call 1-800-906-9887. Form 1040ez 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form 1040ez 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Form 1040ez 2013 aarp. Form 1040ez 2013 org/money/taxaide or call 1-888-227-7669. Form 1040ez 2013 For more information on these programs, go to IRS. Form 1040ez 2013 gov and enter “VITA” in the search box. Form 1040ez 2013 Internet. Form 1040ez 2013    IRS. Form 1040ez 2013 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Form 1040ez 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. Form 1040ez 2013 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Form 1040ez 2013 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Form 1040ez 2013 gov or download the IRS2Go app and select the Refund Status option. Form 1040ez 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. Form 1040ez 2013 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Form 1040ez 2013 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040ez 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Form 1040ez 2013 Use the Interactive Tax Assistant (ITA) to research your tax questions. Form 1040ez 2013 No need to wait on the phone or stand in line. Form 1040ez 2013 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Form 1040ez 2013 When you reach the response screen, you can print the entire interview and the final response for your records. Form 1040ez 2013 New subject areas are added on a regular basis. Form 1040ez 2013  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Form 1040ez 2013 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Form 1040ez 2013 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Form 1040ez 2013 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Form 1040ez 2013 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Form 1040ez 2013 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Form 1040ez 2013 You can also ask the IRS to mail a return or an account transcript to you. Form 1040ez 2013 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Form 1040ez 2013 gov or by calling 1-800-908-9946. Form 1040ez 2013 Tax return and tax account transcripts are generally available for the current year and the past three years. Form 1040ez 2013 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Form 1040ez 2013 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Form 1040ez 2013 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Form 1040ez 2013 Check the status of your amended return using Where's My Amended Return? Go to IRS. Form 1040ez 2013 gov and enter Where's My Amended Return? in the search box. Form 1040ez 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Form 1040ez 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. Form 1040ez 2013 Make a payment using one of several safe and convenient electronic payment options available on IRS. Form 1040ez 2013 gov. Form 1040ez 2013 Select the Payment tab on the front page of IRS. Form 1040ez 2013 gov for more information. Form 1040ez 2013 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Form 1040ez 2013 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Form 1040ez 2013 gov. Form 1040ez 2013 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Form 1040ez 2013 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Form 1040ez 2013 gov. Form 1040ez 2013 Request an Electronic Filing PIN by going to IRS. Form 1040ez 2013 gov and entering Electronic Filing PIN in the search box. Form 1040ez 2013 Download forms, instructions and publications, including accessible versions for people with disabilities. Form 1040ez 2013 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Form 1040ez 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Form 1040ez 2013 An employee can answer questions about your tax account or help you set up a payment plan. Form 1040ez 2013 Before you visit, check the Office Locator on IRS. Form 1040ez 2013 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Form 1040ez 2013 If you have a special need, such as a disability, you can request an appointment. Form 1040ez 2013 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Form 1040ez 2013 Apply for an Employer Identification Number (EIN). Form 1040ez 2013 Go to IRS. Form 1040ez 2013 gov and enter Apply for an EIN in the search box. Form 1040ez 2013 Read the Internal Revenue Code, regulations, or other official guidance. Form 1040ez 2013 Read Internal Revenue Bulletins. Form 1040ez 2013 Sign up to receive local and national tax news and more by email. Form 1040ez 2013 Just click on “subscriptions” above the search box on IRS. Form 1040ez 2013 gov and choose from a variety of options. Form 1040ez 2013    Phone. Form 1040ez 2013 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Form 1040ez 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. Form 1040ez 2013 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Form 1040ez 2013 gov, or download the IRS2Go app. Form 1040ez 2013 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Form 1040ez 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Form 1040ez 2013 Most VITA and TCE sites offer free electronic filing. Form 1040ez 2013 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Form 1040ez 2013 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Form 1040ez 2013 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Form 1040ez 2013 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Form 1040ez 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. Form 1040ez 2013 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040ez 2013 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040ez 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Form 1040ez 2013 Note, the above information is for our automated hotline. Form 1040ez 2013 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Form 1040ez 2013 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Form 1040ez 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Form 1040ez 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. Form 1040ez 2013 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Form 1040ez 2013 You should receive your order within 10 business days. Form 1040ez 2013 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Form 1040ez 2013 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Form 1040ez 2013 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Form 1040ez 2013 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Form 1040ez 2013 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Form 1040ez 2013    Walk-in. Form 1040ez 2013 You can find a selection of forms, publications and services — in-person. Form 1040ez 2013 Products. Form 1040ez 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form 1040ez 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Form 1040ez 2013 Services. Form 1040ez 2013 You can walk in to your local TAC for face-to-face tax help. Form 1040ez 2013 An employee can answer questions about your tax account or help you set up a payment plan. Form 1040ez 2013 Before visiting, use the Office Locator tool on IRS. Form 1040ez 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Form 1040ez 2013    Mail. Form 1040ez 2013 You can send your order for forms, instructions, and publications to the address below. Form 1040ez 2013 You should receive a response within 10 business days after your request is received. Form 1040ez 2013 Internal Revenue Service 1201 N. Form 1040ez 2013 Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Form 1040ez 2013 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Form 1040ez 2013 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Form 1040ez 2013   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Form 1040ez 2013 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Form 1040ez 2013 You face (or your business is facing) an immediate threat of adverse action. Form 1040ez 2013 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Form 1040ez 2013   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Form 1040ez 2013 Here's why we can help: TAS is an independent organization within the IRS. Form 1040ez 2013 Our advocates know how to work with the IRS. Form 1040ez 2013 Our services are free and tailored to meet your needs. Form 1040ez 2013 We have offices in every state, the District of Columbia, and Puerto Rico. Form 1040ez 2013   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Form 1040ez 2013 irs. Form 1040ez 2013 gov/advocate, or call us toll-free at 1-877-777-4778. Form 1040ez 2013   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Form 1040ez 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Form 1040ez 2013 irs. Form 1040ez 2013 gov/sams. Form 1040ez 2013 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Form 1040ez 2013 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Form 1040ez 2013 Visit www. Form 1040ez 2013 irs. Form 1040ez 2013 gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. Form 1040ez 2013 Prev  Up  Next   Home   More Online Publications
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Life Insurance

Your need for life insurance will change with changes in your life. For example, the arrival of children usually triggers a sharp increase in the amount you need. As children grow older and leave the nest, you will probably need less protection.

Term life insurance policies are the least costly. They pay death benefits but have no cash value if you decide to stop making payments. As the word "term" suggests, these policies are in effect for a specific period of time-one year or until you reach a certain age are common. You can compare life insurance policies online.

Whole life, universal life, and other cash value policies combine a long-term savings and investment product with life insurance. Canceling these policies after only a few years can more than double your life insurance costs.

If you have misplaced a life insurance policy, your state’s insurance commission may be able to help you locate it. Or you can search for it at the Policy Locator. If the insurance company knows that an insured person has died, but cannot locate the beneficiaries, the company must turn the benefits over to the state’s unclaimed property office. Check with that office if you believe that you are due a benefit. You can avoid losing your life insurance policy by alerting the policy beneficiaries and filing a copy with your will.

Disability Insurance

Disability can be more disastrous financially than death. If you are disabled, you lose your earning power, but you still have living expenses and often huge expenses for medical care. Disability insurance helps you replace lost income. Many employers offer some type of disability insurance coverage for employees, or you can get an individual disability insurance policy. There are two types of disability policies: short-term disability (STD) and long-term disability (LTD). Short-term disability policies have a maximum benefit of two years, while long-term disability policies have benefits that can last the rest of your life. When purchasing disability insurance, ask:

  • How is disability defined? Some policies consider you disabled if you are unable to perform the duties of any job. Better plans pay benefits if you are unable to do the usual duties of your own occupation.
  • When do benefits begin? Most plans have a waiting period after an illness before payments begin.
  • How long do benefits last? After the waiting period, payments are usually available till you reach age 65, though shorter or longer terms are also available.
  • What dollar amount is promised? Can benefits be reduced by Social Security disability and workers' compensation payments? Are the benefits adjusted for inflation? Will the policy provider continue making contributions to your pension plan so you have retirement benefits when the disability coverage ends?

For more information on disability insurance, visit Insurance Information Institute or America's Health Insurance Plans.

The Form 1040ez 2013

Form 1040ez 2013 Publication 80 - Main Content Table of Contents Introduction 1. Form 1040ez 2013 Employer Identification Number (EIN) 2. Form 1040ez 2013 Who Are Employees?Tests. Form 1040ez 2013 Business Owned and Operated by Spouses Farm Crew Leaders 3. Form 1040ez 2013 Employee's Social Security Number (SSN)Registering for SSNVS. Form 1040ez 2013 4. Form 1040ez 2013 Wages and Other CompensationFringe Benefits 5. Form 1040ez 2013 TipsOrdering rule. Form 1040ez 2013 6. Form 1040ez 2013 Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. Form 1040ez 2013 How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. Form 1040ez 2013 8. Form 1040ez 2013 Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. Form 1040ez 2013 Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. Form 1040ez 2013 Wage and Tax StatementsWaiver. Form 1040ez 2013 11. Form 1040ez 2013 Federal Unemployment (FUTA) Tax—U. Form 1040ez 2013 S. Form 1040ez 2013 Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. Form 1040ez 2013 S. Form 1040ez 2013 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. Form 1040ez 2013 Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). Form 1040ez 2013 See section 6 and section 7 for more information. Form 1040ez 2013 This publication summarizes employer responsibilities to collect, pay, and report these taxes. Form 1040ez 2013 Whenever the term “United States” is used in this publication, it includes U. Form 1040ez 2013 S. Form 1040ez 2013 Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. Form 1040ez 2013 This publication also provides employers in the U. Form 1040ez 2013 S. Form 1040ez 2013 Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. Form 1040ez 2013 See section 11 for more information. Form 1040ez 2013 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. Form 1040ez 2013 This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). Form 1040ez 2013 See Publication 570, Tax Guide for Individuals With Income From U. Form 1040ez 2013 S. Form 1040ez 2013 Possessions, if you need this information. Form 1040ez 2013 This publication also does not include information relating to income tax withholding. Form 1040ez 2013 In U. Form 1040ez 2013 S. Form 1040ez 2013 Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. Form 1040ez 2013 See Publication 15 (Circular E), for information on U. Form 1040ez 2013 S. Form 1040ez 2013 federal income tax withholding. Form 1040ez 2013 Comments and suggestions. Form 1040ez 2013   We welcome your comments about this publication and your suggestions for future editions. Form 1040ez 2013   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040ez 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040ez 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040ez 2013    You can also send us comments from www. Form 1040ez 2013 irs. Form 1040ez 2013 gov/formspubs. Form 1040ez 2013 Click on More Information and then click on Comment on Tax Forms and Publications. Form 1040ez 2013   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. Form 1040ez 2013 1. Form 1040ez 2013 Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. Form 1040ez 2013 Its format is 00-0000000. Form 1040ez 2013 It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. Form 1040ez 2013 Use your EIN on all of the items that you send to the IRS and SSA for your business. Form 1040ez 2013 If you do not have an EIN, you may apply for one online. Form 1040ez 2013 Go to IRS. Form 1040ez 2013 gov and click on the Apply for an EIN Online link under Tools. Form 1040ez 2013 You may also apply for an EIN by calling 1-800-829-4933, (U. Form 1040ez 2013 S. Form 1040ez 2013 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. Form 1040ez 2013 Do not use a social security number (SSN) in place of an EIN. Form 1040ez 2013 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. Form 1040ez 2013 If you took over another employer's business, do not use that employer's EIN. Form 1040ez 2013 You should have only one EIN. Form 1040ez 2013 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. Form 1040ez 2013 Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. Form 1040ez 2013 S. Form 1040ez 2013 Virgin Islands only) or 267-941-1000 (toll call). Form 1040ez 2013 Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. Form 1040ez 2013 S. Form 1040ez 2013 Virgin Islands may call 1-800-829-4059. Form 1040ez 2013 The IRS will tell you which EIN to use. Form 1040ez 2013 For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. Form 1040ez 2013 2. Form 1040ez 2013 Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. Form 1040ez 2013 See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. Form 1040ez 2013 Employee status under common law. Form 1040ez 2013   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. Form 1040ez 2013 This is so even when you give the employee freedom of action. Form 1040ez 2013 What matters is that you have the right to control the details of how the services are performed. Form 1040ez 2013 See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Form 1040ez 2013    Generally, people in business for themselves are not employees. Form 1040ez 2013 For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Form 1040ez 2013 However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Form 1040ez 2013   If an employer-employee relationship exists, it does not matter what it is called. Form 1040ez 2013 The employee may be called an agent or independent contractor. Form 1040ez 2013 It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Form 1040ez 2013 Statutory employees. Form 1040ez 2013   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. Form 1040ez 2013   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. Form 1040ez 2013 a. Form 1040ez 2013   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. Form 1040ez 2013 b. Form 1040ez 2013   A full-time life insurance salesperson who sells primarily for one company. Form 1040ez 2013 c. Form 1040ez 2013   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. Form 1040ez 2013 d. Form 1040ez 2013   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. Form 1040ez 2013 The orders must be for merchandise for resale or supplies for use in the customer's business. Form 1040ez 2013 The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Form 1040ez 2013 Tests. Form 1040ez 2013   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. Form 1040ez 2013 The service contract states or implies that almost all of the services are to be performed personally by them. Form 1040ez 2013 They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). Form 1040ez 2013 The services are performed on a continuing basis for the same payer. Form 1040ez 2013 Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. Form 1040ez 2013 S. Form 1040ez 2013 Virgin Islands only). Form 1040ez 2013   Publication 15-A gives examples of the employer-employee relationship. Form 1040ez 2013 Statutory nonemployees. Form 1040ez 2013   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Form 1040ez 2013 They are generally treated as self-employed for employment tax purposes. Form 1040ez 2013 See Publication 15-A for details. Form 1040ez 2013 H-2A agricultural workers. Form 1040ez 2013   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. Form 1040ez 2013 Treating employees as nonemployees. Form 1040ez 2013   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. Form 1040ez 2013 See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. Form 1040ez 2013 IRS help. Form 1040ez 2013   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. Form 1040ez 2013 Voluntary Classification Settlement Program (VCSP). Form 1040ez 2013   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. Form 1040ez 2013 To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Form 1040ez 2013 For more information, visit IRS. Form 1040ez 2013 gov and enter “VCSP” in the search box. Form 1040ez 2013 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. Form 1040ez 2013 See Publication 541, Partnerships, for more details. Form 1040ez 2013 The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Form 1040ez 2013 Exception—Qualified Joint Venture. Form 1040ez 2013   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. Form 1040ez 2013 S. Form 1040ez 2013 Individual Income Tax Return, or joint Form 1040-SS, U. Form 1040ez 2013 S. Form 1040ez 2013 Self-Employment Tax Return—U. Form 1040ez 2013 S. Form 1040ez 2013 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. Form 1040ez 2013 See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. Form 1040ez 2013 Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Form 1040ez 2013 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. Form 1040ez 2013 For more information on qualified joint ventures, visit IRS. Form 1040ez 2013 gov and enter “qualified joint venture” in the search box. Form 1040ez 2013 Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 3. Form 1040ez 2013 Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. Form 1040ez 2013 You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. Form 1040ez 2013 If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. Form 1040ez 2013 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. Form 1040ez 2013 Employee's social security card. Form 1040ez 2013   You should ask the employee to show you his or her social security card. Form 1040ez 2013 The employee may show the card if it is available. Form 1040ez 2013 Do not accept a social security card that says “Not valid for employment. Form 1040ez 2013 ” A social security number issued with this legend does not permit employment. Form 1040ez 2013 You may, but you are not required to, photocopy the social security card if the employee provides it. Form 1040ez 2013 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. Form 1040ez 2013 The employee must complete and sign Form SS-5; it cannot be filed by the employer. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 Enter all zeroes in the SSN field if filing electronically. Form 1040ez 2013 When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. Form 1040ez 2013 Correctly record the employee's name and SSN. Form 1040ez 2013   Record the name and number of each employee as they appear on his or her social security card. Form 1040ez 2013 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. Form 1040ez 2013 Continue to use the old name until the employee shows you the replacement social security card with the corrected name. Form 1040ez 2013   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. Form 1040ez 2013 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. Form 1040ez 2013 Where to get and file social security number application forms. Form 1040ez 2013    U. Form 1040ez 2013 S. Form 1040ez 2013 Virgin Islands—U. Form 1040ez 2013 S. Form 1040ez 2013 Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. Form 1040ez 2013 Thomas, VI 00802. Form 1040ez 2013  Guam—U. Form 1040ez 2013 S. Form 1040ez 2013 Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. Form 1040ez 2013  American Samoa—U. Form 1040ez 2013 S. Form 1040ez 2013 Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. Form 1040ez 2013  Commonwealth of the Northern Mariana Islands—U. Form 1040ez 2013 S. Form 1040ez 2013 Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. Form 1040ez 2013 Verification of social security numbers. Form 1040ez 2013   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. Form 1040ez 2013 Visit www. Form 1040ez 2013 socialsecurity. Form 1040ez 2013 gov/employer/ssnv. Form 1040ez 2013 htm for more information. Form 1040ez 2013 Registering for SSNVS. Form 1040ez 2013   You must register online and receive authorization from your employer to use SSNVS. Form 1040ez 2013 To register, visit SSA's website at www. Form 1040ez 2013 ssa. Form 1040ez 2013 gov/employer and click on the Business Services Online link. Form 1040ez 2013 Follow the registration instructions to obtain a user identification (ID) and password. Form 1040ez 2013 You will need to provide the following information about yourself and your company. Form 1040ez 2013 Name. Form 1040ez 2013 SSN. Form 1040ez 2013 Date of birth. Form 1040ez 2013 Type of employer. Form 1040ez 2013 EIN. Form 1040ez 2013 Company name, address, and telephone number. Form 1040ez 2013 Email address. Form 1040ez 2013   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Form 1040ez 2013 You must enter the activation code online to use SSNVS. Form 1040ez 2013 4. Form 1040ez 2013 Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. Form 1040ez 2013 S. Form 1040ez 2013 Virgin Islands employers). Form 1040ez 2013 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. Form 1040ez 2013 The wage base for social security tax is $117,000 for 2014. Form 1040ez 2013 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. Form 1040ez 2013 The wage base for FUTA tax is $7,000 for 2014. Form 1040ez 2013 All wages are subject to Medicare tax. Form 1040ez 2013 The wages may be in cash or in other forms, such as an automobile for personal use. Form 1040ez 2013 Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. Form 1040ez 2013 It does not matter how payments are measured or paid. Form 1040ez 2013 See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. Form 1040ez 2013 See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. Form 1040ez 2013 Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. Form 1040ez 2013 Special rules apply to the reporting of third-party sick pay. Form 1040ez 2013 For details, see Publication 15-A. Form 1040ez 2013 Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. Form 1040ez 2013 However, see Fringe Benefits , later in this section. Form 1040ez 2013 Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. Form 1040ez 2013 Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. Form 1040ez 2013 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. Form 1040ez 2013 Travel and business expenses. Form 1040ez 2013   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. Form 1040ez 2013 Sick pay. Form 1040ez 2013   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. Form 1040ez 2013 These amounts are sometimes paid by a third party, such as an insurance company. Form 1040ez 2013 In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. Form 1040ez 2013 S. Form 1040ez 2013 Virgin Islands employers). Form 1040ez 2013 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. Form 1040ez 2013 Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. Form 1040ez 2013 Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Form 1040ez 2013 When fringe benefits are treated as paid. Form 1040ez 2013   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. Form 1040ez 2013 You do not have to make a formal choice of payment dates or notify the IRS. Form 1040ez 2013 You do not have to use the same basis for all employees. Form 1040ez 2013 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. Form 1040ez 2013 However, see Special accounting rule for fringe benefits provided during November and December , later in this section. Form 1040ez 2013   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. Form 1040ez 2013 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. Form 1040ez 2013 This election does not apply to a fringe benefit where real property or investment personal property is transferred. Form 1040ez 2013 Withholding social security and Medicare taxes on fringe benefits. Form 1040ez 2013   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. Form 1040ez 2013   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. Form 1040ez 2013 Depositing taxes on fringe benefits. Form 1040ez 2013   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. Form 1040ez 2013 You may make a reasonable estimate of the value of the fringe benefits. Form 1040ez 2013 In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. Form 1040ez 2013   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. Form 1040ez 2013 If deposits are underpaid, see Deposit Penalties in section 8. Form 1040ez 2013 Valuation of vehicles provided to employees. Form 1040ez 2013    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. Form 1040ez 2013 For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. Form 1040ez 2013 Special accounting rule for fringe benefits provided during November and December. Form 1040ez 2013   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. Form 1040ez 2013 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. Form 1040ez 2013   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. Form 1040ez 2013 If you use the special accounting rule, your employee must also use it for the same period that you use it. Form 1040ez 2013 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. Form 1040ez 2013 5. Form 1040ez 2013 Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. Form 1040ez 2013 Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. Form 1040ez 2013 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. Form 1040ez 2013 Both directly and indirectly tipped employees must report tips to you. Form 1040ez 2013 The report should not include tips that the employee paid out to other employees. Form 1040ez 2013 No report is required for months when tips are less than $20. Form 1040ez 2013 Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Form 1040ez 2013 They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. Form 1040ez 2013 Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. Form 1040ez 2013 gov. Form 1040ez 2013 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. Form 1040ez 2013 You are permitted to establish a system for electronic tip reporting by employees. Form 1040ez 2013 See Regulations section 31. Form 1040ez 2013 6053-1(d). Form 1040ez 2013 Collecting taxes on tips. Form 1040ez 2013   You must collect the employee social security and Medicare taxes on the employee's tips. Form 1040ez 2013 You can also collect these taxes from the employee's wages or from other funds that he or she makes available. Form 1040ez 2013 Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. Form 1040ez 2013 Collect the employee Medicare tax for the whole year on all wages and tips. Form 1040ez 2013   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. Form 1040ez 2013 You are responsible for the employer Medicare tax for the whole year on all wages and tips. Form 1040ez 2013 File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. Form 1040ez 2013 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. Form 1040ez 2013 Ordering rule. Form 1040ez 2013   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. Form 1040ez 2013 Reporting tips. Form 1040ez 2013   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). Form 1040ez 2013 Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Form 1040ez 2013 Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Form 1040ez 2013 The table in section 12 shows how tips are treated for FUTA tax purposes. Form 1040ez 2013   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. Form 1040ez 2013 See Revenue Ruling 2012-18, 2012-26 I. Form 1040ez 2013 R. Form 1040ez 2013 B. Form 1040ez 2013 1032, available at www. Form 1040ez 2013 irs. Form 1040ez 2013 gov/irb/2012-26_IRB/ar07. Form 1040ez 2013 html. Form 1040ez 2013 6. Form 1040ez 2013 Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 A “share farmer” working for you is not your employee. Form 1040ez 2013 However, the share farmer may be subject to self-employment tax. Form 1040ez 2013 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. Form 1040ez 2013 For details, see Regulations section 31. Form 1040ez 2013 3121(b)(16)-1. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 The $150 test applies separately to each farmworker that you employ. Form 1040ez 2013 If you employ a family of workers, each member is treated separately. Form 1040ez 2013 Do not count wages paid by other employers. Form 1040ez 2013 The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. Form 1040ez 2013 Exceptions. Form 1040ez 2013   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. Form 1040ez 2013   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. Form 1040ez 2013 7. Form 1040ez 2013 How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. Form 1040ez 2013 2% (amount withheld) each for the employer and employee (12. Form 1040ez 2013 4% total). Form 1040ez 2013 The social security wage base limit is $117,000. Form 1040ez 2013 The tax rate for Medicare is 1. Form 1040ez 2013 45% (amount withheld) each for the employee and employer (2. Form 1040ez 2013 9% total). Form 1040ez 2013 There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Form 1040ez 2013 Multiply each wage payment by these percentages to figure the tax to withhold from employees. Form 1040ez 2013 Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). Form 1040ez 2013 See section 5 for information on tips. Form 1040ez 2013 Additional Medicare Tax withholding. Form 1040ez 2013   In addition to withholding Medicare tax at 1. Form 1040ez 2013 45%, you must withhold a 0. Form 1040ez 2013 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Form 1040ez 2013 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. Form 1040ez 2013 Additional Medicare Tax is only imposed on the employee. Form 1040ez 2013 There is no employer share of Additional Medicare Tax. Form 1040ez 2013 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. Form 1040ez 2013   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. Form 1040ez 2013 For more information on Additional Medicare Tax, visit IRS. Form 1040ez 2013 gov and enter “Additional Medicare Tax” in the search box. Form 1040ez 2013 Deducting the tax. Form 1040ez 2013   Deduct the employee tax from each wage payment. Form 1040ez 2013 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. Form 1040ez 2013 Employee's portion of taxes paid by employer. Form 1040ez 2013   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. Form 1040ez 2013 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. Form 1040ez 2013 This again increases the amount of the additional taxes that you must pay. Form 1040ez 2013 Household and agricultural employers. Form 1040ez 2013   This discussion does not apply to household and agricultural employers. Form 1040ez 2013 If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. Form 1040ez 2013 However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. Form 1040ez 2013 See Publication 15-A for details. Form 1040ez 2013 Sick pay payments. Form 1040ez 2013   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Form 1040ez 2013 For details on third-party payers of sick pay, see Publication 15-A. Form 1040ez 2013 8. Form 1040ez 2013 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. Form 1040ez 2013 You must make the deposit by electronic funds transfer. Form 1040ez 2013 For more information about electronic funds transfers, see How To Deposit , later in this section. Form 1040ez 2013 Payment with Return $2,500 rule. Form 1040ez 2013   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. Form 1040ez 2013   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. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. Form 1040ez 2013 Semiweekly schedule depositors must timely deposit the amount. Form 1040ez 2013 See Accuracy of Deposits Rule and How To Deposit, later in this section. Form 1040ez 2013 When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. Form 1040ez 2013 Therefore, farm and nonfarm workers are discussed together except where noted. Form 1040ez 2013 Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. Form 1040ez 2013 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. Form 1040ez 2013 The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). Form 1040ez 2013 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). Form 1040ez 2013 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. Form 1040ez 2013 Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. Form 1040ez 2013 Lookback period for employers of nonfarm workers. Form 1040ez 2013   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. Form 1040ez 2013 These four quarters are your lookback period even if you did not report any taxes for any of the quarters. Form 1040ez 2013 For 2014, the lookback period is July 1, 2012, through June 30, 2013. Form 1040ez 2013    Table 1. Form 1040ez 2013 Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. Form 1040ez 2013 1, 2012 Jan. Form 1040ez 2013 1, 2013 Apr. Form 1040ez 2013 1, 2013 through through through through Sep. Form 1040ez 2013 30, 2012 Dec. Form 1040ez 2013 31, 2012 Mar. Form 1040ez 2013 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. Form 1040ez 2013 For example, the lookback period for calendar year 2014 is calendar year 2012. Form 1040ez 2013 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. Form 1040ez 2013 Lookback period for employers of farmworkers. Form 1040ez 2013   The lookback period for Form 943 is the second calendar year preceding the current calendar year. Form 1040ez 2013 The lookback period for calendar year 2014 is calendar year 2012. Form 1040ez 2013 Adjustments to lookback period taxes. Form 1040ez 2013   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). Form 1040ez 2013 Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. Form 1040ez 2013 Example. Form 1040ez 2013   An employer originally reported total taxes of $45,000 for the lookback period. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Form 1040ez 2013 For monthly schedule depositors, the deposit period is a calendar month. Form 1040ez 2013 The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Form 1040ez 2013 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. Form 1040ez 2013 You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. Form 1040ez 2013 New employers. Form 1040ez 2013   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. Form 1040ez 2013 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). Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Form 1040ez 2013 Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Form 1040ez 2013 Semiweekly deposit period spanning two quarters. Form 1040ez 2013   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. Form 1040ez 2013 Example. Form 1040ez 2013   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. Form 1040ez 2013 Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Form 1040ez 2013 Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. Form 1040ez 2013   Rose Co. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 However, for 2014, Rose Co. Form 1040ez 2013 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. Form 1040ez 2013 Employers of farmworkers. Form 1040ez 2013   Red Co. Form 1040ez 2013 reported taxes on its 2012 Form 943, line 9, of $48,000. Form 1040ez 2013 On its 2013 Form 943, line 11, it reported taxes of $60,000. Form 1040ez 2013   Red Co. Form 1040ez 2013 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. Form 1040ez 2013 However, for 2015, Red Co. Form 1040ez 2013 is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Form 1040ez 2013 New agricultural employers. Form 1040ez 2013   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. Form 1040ez 2013 However, see the $100,000 Next-Day Deposit Rule , later in this section. Form 1040ez 2013 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. Form 1040ez 2013 A business day is any day other than a Saturday, Sunday, or legal holiday. Form 1040ez 2013 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). Form 1040ez 2013 Semiweekly schedule depositors have at least 3 business days to make a deposit. Form 1040ez 2013 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. Form 1040ez 2013 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). Form 1040ez 2013 Legal holiday. Form 1040ez 2013   The term “legal holiday” means any legal holiday in the District of Columbia. Form 1040ez 2013 Legal holidays for 2014 are listed below. Form 1040ez 2013 January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. Form 1040ez 2013 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. Form 1040ez 2013 Monthly schedule example. Form 1040ez 2013   Spruce Co. Form 1040ez 2013 is a monthly schedule depositor with seasonal employees. Form 1040ez 2013 It paid wages each Friday during August but did not pay any wages during September. Form 1040ez 2013 Under the monthly deposit schedule, Spruce Co. Form 1040ez 2013 must deposit the combined tax liabilities for the four August paydays by September 15. Form 1040ez 2013 Spruce Co. Form 1040ez 2013 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. Form 1040ez 2013 Semiweekly schedule example. Form 1040ez 2013   Green, Inc. Form 1040ez 2013 is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Form 1040ez 2013 Although Green, Inc. Form 1040ez 2013 , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. Form 1040ez 2013 The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. Form 1040ez 2013 ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). Form 1040ez 2013 Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. Form 1040ez 2013 $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. Form 1040ez 2013 For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. Form 1040ez 2013 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. Form 1040ez 2013 Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Form 1040ez 2013 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. Form 1040ez 2013 For example, Fir Co. Form 1040ez 2013 is a semiweekly schedule depositor. Form 1040ez 2013 On Monday, Fir Co. Form 1040ez 2013 accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. Form 1040ez 2013 On Tuesday, Fir Co. Form 1040ez 2013 accumulates additional taxes of $30,000. Form 1040ez 2013 Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Form 1040ez 2013 does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Form 1040ez 2013 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. Form 1040ez 2013 Example. Form 1040ez 2013   Elm, Inc. Form 1040ez 2013 started its business on May 1, 2014. Form 1040ez 2013 On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. Form 1040ez 2013 On Friday, May 9, Elm, Inc. Form 1040ez 2013 paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. Form 1040ez 2013 Elm, Inc. Form 1040ez 2013 must deposit $100,000 by Monday, May 12, the next business day. Form 1040ez 2013 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. Form 1040ez 2013 However, because Elm, Inc. Form 1040ez 2013 accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. Form 1040ez 2013 It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Form 1040ez 2013 Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Form 1040ez 2013 However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Form 1040ez 2013 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. Form 1040ez 2013 Makeup date for deposit shortfall: Monthly schedule depositor. Form 1040ez 2013 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. Form 1040ez 2013 You may pay the shortfall with your return even if the amount is $2,500 or more. Form 1040ez 2013 Semiweekly schedule depositor. Form 1040ez 2013 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. Form 1040ez 2013 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). Form 1040ez 2013 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. Form 1040ez 2013 In this case, the shortfall must be deposited by April 30, 2014. Form 1040ez 2013 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). Form 1040ez 2013 Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. Form 1040ez 2013 If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. Form 1040ez 2013 How To Deposit You must deposit employment taxes by electronic funds transfer. Form 1040ez 2013 See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Form 1040ez 2013 Electronic deposit requirement. Form 1040ez 2013   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Form 1040ez 2013 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Form 1040ez 2013 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. Form 1040ez 2013   EFTPS is a free service provided by the Department of the Treasury. Form 1040ez 2013 To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. Form 1040ez 2013 S. Form 1040ez 2013 Virgin Islands only) or 303-967-5916 (toll call). Form 1040ez 2013 You can also visit the EFTPS website at www. Form 1040ez 2013 eftps. Form 1040ez 2013 gov. Form 1040ez 2013 Additional information about EFTPS is also available in Publication 966. Form 1040ez 2013 When you receive your EIN. Form 1040ez 2013   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. Form 1040ez 2013 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. Form 1040ez 2013 Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. Form 1040ez 2013 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. Form 1040ez 2013 Deposit record. Form 1040ez 2013   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Form 1040ez 2013 The number can be used as a receipt or to trace the payment. Form 1040ez 2013 Depositing on time. Form 1040ez 2013   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Form 1040ez 2013 m. Form 1040ez 2013 Eastern time the day before the date the deposit is due. Form 1040ez 2013 If you use a third party to make deposits on your behalf, they may have different cutoff times. Form 1040ez 2013 Same-day payment option. Form 1040ez 2013   If you fail to initiate a deposit transaction on EFTPS by 8 p. Form 1040ez 2013 m. Form 1040ez 2013 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). Form 1040ez 2013 To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Form 1040ez 2013 Please check with your financial institution regarding availability, deadlines, and costs. Form 1040ez 2013 Your financial institution may charge you a fee for payments made this way. Form 1040ez 2013 To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. Form 1040ez 2013 eftps. Form 1040ez 2013 gov to download the Same-Day Payment Worksheet. Form 1040ez 2013 How to claim credit for overpayments. Form 1040ez 2013   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. Form 1040ez 2013 Do not ask EFTPS to request a refund from the IRS for you. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 For amounts not properly or timely deposited, the penalty rates are as follows. Form 1040ez 2013 2% - Deposits made 1 to 5 days late. Form 1040ez 2013 5% - Deposits made 6 to 15 days late. Form 1040ez 2013 10% - Deposits made 16 or more days late. Form 1040ez 2013 Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. Form 1040ez 2013 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). Form 1040ez 2013 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. Form 1040ez 2013 Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Form 1040ez 2013 Special rule for former Form 944 filers. Form 1040ez 2013    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. Form 1040ez 2013 Order in which deposits are applied. Form 1040ez 2013   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). Form 1040ez 2013 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. Form 1040ez 2013 Follow the instructions on the penalty notice that you received. Form 1040ez 2013 For more information on designating deposits, see Revenue Procedure 2001-58. Form 1040ez 2013 You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Form 1040ez 2013 irs. Form 1040ez 2013 gov/pub/irs-irbs/irb01-50. Form 1040ez 2013 pdf. Form 1040ez 2013 Example. Form 1040ez 2013 Cedar, Inc. Form 1040ez 2013 is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Form 1040ez 2013 It does not make the deposit on July 15. Form 1040ez 2013 On August 15, Cedar, Inc. Form 1040ez 2013 deposits $2,000. Form 1040ez 2013 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. Form 1040ez 2013 Accordingly, $500 of the July 15 liability remains undeposited. Form 1040ez 2013 The penalty on this underdeposit will apply as explained earlier. Form 1040ez 2013 Trust fund recovery penalty. Form 1040ez 2013   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. Form 1040ez 2013 The penalty is the full amount of the unpaid trust fund tax. Form 1040ez 2013 This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Form 1040ez 2013   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. Form 1040ez 2013   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. Form 1040ez 2013 A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Form 1040ez 2013    Willfully means voluntarily, consciously, and intentionally. Form 1040ez 2013 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. Form 1040ez 2013 “Averaged” failure-to-deposit penalty. Form 1040ez 2013   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. Form 1040ez 2013 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. Form 1040ez 2013 Completed Form 941-SS, line 14, instead of Schedule B (Form 941). Form 1040ez 2013 Failed to attach a properly completed Schedule B (Form 941). Form 1040ez 2013 Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Form 1040ez 2013   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. Form 1040ez 2013 Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Form 1040ez 2013   You can avoid the penalty by reviewing your return before filing it. Form 1040ez 2013 Follow these steps before filing your Form 941-SS. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). Form 1040ez 2013 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). Form 1040ez 2013 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. Form 1040ez 2013 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). Form 1040ez 2013 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. Form 1040ez 2013 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. Form 1040ez 2013 9. Form 1040ez 2013 Employer's Returns General instructions. Form 1040ez 2013   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. Form 1040ez 2013 (U. Form 1040ez 2013 S. Form 1040ez 2013 Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. Form 1040ez 2013 ) Employers with employees subject to U. Form 1040ez 2013 S. Form 1040ez 2013 income tax withholding. Form 1040ez 2013   If you have both employees who are subject to U. Form 1040ez 2013 S. Form 1040ez 2013 income tax withholding and employees who are not subject to U. Form 1040ez 2013 S. Form 1040ez 2013 income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. Form 1040ez 2013 Nonfarm employers. Form 1040ez 2013   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. Form 1040ez 2013 Due dates for each quarter of the calendar year are as follows. Form 1040ez 2013 Quarter Due Jan. Form 1040ez 2013 , Feb. Form 1040ez 2013 , Mar. Form 1040ez 2013 Apr. Form 1040ez 2013 30 Apr. Form 1040ez 2013 , May, June July 31 July, Aug. Form 1040ez 2013 , Sept. Form 1040ez 2013 Oct. Form 1040ez 2013 31 Oct. Form 1040ez 2013 , Nov. Form 1040ez 2013 , Dec. Form 1040ez 2013 Jan. Form 1040ez 2013 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. Form 1040ez 2013 If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. Form 1040ez 2013   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. Form 1040ez 2013 Form 944. Form 1040ez 2013   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). Form 1040ez 2013 Household employers reporting social security and Medicare taxes. Form 1040ez 2013   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). Form 1040ez 2013 Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. Form 1040ez 2013 See Publication 926, Household Employer's Tax Guide, for more information. Form 1040ez 2013 Employers of farmworkers. Form 1040ez 2013   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. Form 1040ez 2013   File a Form 943 each year for all taxable wages paid for farmwork. Form 1040ez 2013 You may report household workers in a private home on a farm operated for profit on Form 943. Form 1040ez 2013 Do not report wages for farmworkers on Form 941-SS or 944. Form 1040ez 2013   Send Form 943 to the IRS by January 31 of the following year. Form 1040ez 2013 Send it with payment of any taxes due that you are not required to deposit. Form 1040ez 2013 If you deposited all taxes when due, you have 10 additional days to file. Form 1040ez 2013 Penalties. Form 1040ez 2013   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. Form 1040ez 2013 The maximum penalty is generally 25% of the tax due. Form 1040ez 2013 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. Form 1040ez 2013 5% per month of the amount of tax. Form 1040ez 2013 For individual filers only, the failure-to-pay penalty is reduced from 0. Form 1040ez 2013 5% per month to 0. Form 1040ez 2013 25% per month if an installment agreement is in effect. Form 1040ez 2013 You must have filed your return on or before the due date of the return to qualify for the reduced penalty. Form 1040ez 2013 The maximum amount of the failure-to-pay penalty is also 25% of the tax due. Form 1040ez 2013 If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. Form 1040ez 2013 The penalties will not be charged if you have a reasonable cause for failing to file or pay. Form 1040ez 2013 If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. Form 1040ez 2013 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. Form 1040ez 2013 See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. Form 1040ez 2013 Prior Period Adjustments Forms for prior period adjustments. Form 1040ez 2013   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. Form 1040ez 2013 There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. Form 1040ez 2013 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. Form 1040ez 2013 Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. Form 1040ez 2013 See Revenue Ruling 2009-39, 2009-52 I. Form 1040ez 2013 R. Form 1040ez 2013 B. Form 1040ez 2013 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. Form 1040ez 2013 You can find Revenue Ruling 2009-39, at www. Form 1040ez 2013 irs. Form 1040ez 2013 gov/irb/2009-52_IRB/ar14. Form 1040ez 2013 html. Form 1040ez 2013 Background. Form 1040ez 2013   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. Form 1040ez 2013 Treasury Decision 9405, 2008-32 I. Form 1040ez 2013 R. Form 1040ez 2013 B. Form 1040ez 2013 293, is available at www. Form 1040ez 2013 irs. Form 1040ez 2013 gov/irb/2008-32_IRB/ar13. Form 1040ez 2013 html. Form 1040ez 2013 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. Form 1040ez 2013 You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. Form 1040ez 2013 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. Form 1040ez 2013 Correcting employment taxes. Form 1040ez 2013   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