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Free 1040nr software Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Free 1040nr software irs. Free 1040nr software gov/pub51. Free 1040nr software What's New Social security and Medicare tax for 2014. Free 1040nr software  The social security tax rate is 6. Free 1040nr software 2% each for the employee and employer, unchanged from 2013. Free 1040nr software The social security wage base limit is $117,000. Free 1040nr software The Medicare tax rate is 1. Free 1040nr software 45% each for the employee and employer, unchanged from 2013. Free 1040nr software There is no wage base limit for Medicare tax. Free 1040nr software Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free 1040nr software Withholding allowance. Free 1040nr software  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free 1040nr software Change of responsible party. Free 1040nr software  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Free 1040nr software Form 8822-B must be filed within 60 days of the change. Free 1040nr software If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Free 1040nr software For a definition of "responsible party", see the Form 8822-B instructions. Free 1040nr software Same-sex marriage. Free 1040nr software  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free 1040nr software For more information, see Revenue Ruling 2013-17, 2013-38 I. Free 1040nr software R. Free 1040nr software B. Free 1040nr software 201, available at www. Free 1040nr software irs. Free 1040nr software gov/irb/2013-38_IRB/ar07. Free 1040nr software html. Free 1040nr software Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free 1040nr software Notice 2013-61, 2013-44 I. Free 1040nr software R. Free 1040nr software B. Free 1040nr software 432, is available at www. Free 1040nr software irs. Free 1040nr software gov/irb/2013-44_IRB/ar10. Free 1040nr software html. Free 1040nr software Reminders Additional Medicare Tax withholding. Free 1040nr software  In addition to withholding Medicare tax at 1. Free 1040nr software 45%, you must withhold a 0. Free 1040nr software 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free 1040nr software 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. Free 1040nr software Additional Medicare Tax is only imposed on the employee. Free 1040nr software There is no employer share of Additional Medicare Tax. Free 1040nr software 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. Free 1040nr software For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Free 1040nr software For more information on Additional Medicare Tax, visit IRS. Free 1040nr software gov and enter “Additional Medicare Tax” in the search box. Free 1040nr software Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free 1040nr software  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free 1040nr software Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free 1040nr software For more information, visit IRS. Free 1040nr software gov and enter “work opportunity tax credit” in the search box. Free 1040nr software Outsourcing payroll duties. Free 1040nr software  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Free 1040nr software The employer remains responsible if the third party fails to perform any required action. Free 1040nr software If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Free 1040nr software gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free 1040nr software COBRA premium assistance credit. Free 1040nr software  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Free 1040nr software For more information, see COBRA premium assistance credit under Introduction. Free 1040nr software Compensation paid to H-2A foreign agricultural workers. Free 1040nr software  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Free 1040nr software Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Free 1040nr software On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free 1040nr software An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Free 1040nr software In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Free 1040nr software Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free 1040nr software These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free 1040nr software For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Free 1040nr software Additional employment tax information. Free 1040nr software  Visit the IRS website at www. Free 1040nr software irs. Free 1040nr software gov/businesses and click on Employment Taxes under Businesses Topics. Free 1040nr software For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free 1040nr software m. Free 1040nr software –7:00 p. Free 1040nr software m. Free 1040nr software local time (Alaska and Hawaii follow Pacific time). Free 1040nr software Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Free 1040nr software Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free 1040nr software  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free 1040nr software Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Free 1040nr software See Regulations sections 1. Free 1040nr software 1361-4(a)(7) and 301. Free 1040nr software 7701-2(c)(2)(iv). Free 1040nr software Differential wage payments. Free 1040nr software  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Free 1040nr software For more information, see Publication 15 (Circular E). Free 1040nr software Federal tax deposits must be made by electronic funds transfer. Free 1040nr software  You must use electronic funds transfer to make all federal tax deposits. Free 1040nr software Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free 1040nr software 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. Free 1040nr software Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free 1040nr software EFTPS is a free service provided by the Department of Treasury. Free 1040nr software Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free 1040nr software For more information on making federal tax deposits, see How To Deposit in section 7. Free 1040nr software To get more information about EFTPS or to enroll in EFTPS, visit www. Free 1040nr software eftps. Free 1040nr software gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free 1040nr software Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free 1040nr software Electronic filing and payment. Free 1040nr software  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Free 1040nr software Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Free 1040nr software Spend less time and worry on taxes and more time running your business. Free 1040nr software Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free 1040nr software For e-file, visit the IRS website at www. Free 1040nr software irs. Free 1040nr software gov/efile for additional information. Free 1040nr software For EFTPS, visit www. Free 1040nr software eftps. Free 1040nr software gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Free 1040nr software For electronic filing of Form W-2, visit www. Free 1040nr software socialsecurity. Free 1040nr software gov/employer. Free 1040nr software If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free 1040nr software If a valid EIN is not provided, the return or payment will not be processed. Free 1040nr software This may result in penalties and delays in processing your return or payment. Free 1040nr software Electronic funds withdrawal (EFW). Free 1040nr software  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Free 1040nr software However, do not use EFW to make federal tax deposits. Free 1040nr software For more information on paying your taxes using EFW, visit the IRS website at www. Free 1040nr software irs. Free 1040nr software gov/e-pay. Free 1040nr software A fee may be charged to file electronically. Free 1040nr software Credit or debit card payments. Free 1040nr software   Employers can pay the balance due shown on Form 943 by credit or debit card. Free 1040nr software Do not use a credit or debit card to make federal tax deposits. Free 1040nr software For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Free 1040nr software irs. Free 1040nr software gov/e-pay. Free 1040nr software When you hire a new employee. Free 1040nr software  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Free 1040nr software Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Free 1040nr software If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Free 1040nr software If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Free 1040nr software See section 1 for more information. Free 1040nr software Eligibility for employment. Free 1040nr software  You must verify that each new employee is legally eligible to work in the United States. Free 1040nr software This includes completing the U. Free 1040nr software S. Free 1040nr software Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free 1040nr software You can get the form from USCIS offices or by calling 1-800-870-3676. Free 1040nr software Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Free 1040nr software uscis. Free 1040nr software gov for more information. Free 1040nr software New hire reporting. Free 1040nr software   You are required to report any new employee to a designated state new-hire registry. Free 1040nr software A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Free 1040nr software Many states accept a copy of Form W-4 with employer information added. Free 1040nr software Visit the Office of Child Support Enforcement's website at www. Free 1040nr software acf. Free 1040nr software hhs. Free 1040nr software gov/programs/cse/newhire for more information. Free 1040nr software Dishonored payments. Free 1040nr software  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free 1040nr software The penalty is $25 or 2% of the payment, whichever is more. Free 1040nr software However, the penalty on dishonored payments of $24. Free 1040nr software 99 or less is an amount equal to the payment. Free 1040nr software For example, a dishonored payment of $18 is charged a penalty of $18. Free 1040nr software Forms in Spanish. Free 1040nr software  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free 1040nr software For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Free 1040nr software For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Free 1040nr software References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Free 1040nr software Information returns. Free 1040nr software  You may be required to file information returns to report certain types of payments made during the year. Free 1040nr software For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Free 1040nr software For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Free 1040nr software Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Free 1040nr software See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Free 1040nr software If you file 250 or more Forms W-2, you must file them electronically. Free 1040nr software SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Free 1040nr software Information reporting customer service site. Free 1040nr software  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Free 1040nr software If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Free 1040nr software The call site can also be reached by email at mccirp@irs. Free 1040nr software gov. Free 1040nr software Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Free 1040nr software Web-based application for an employer identification number (EIN). Free 1040nr software  You can apply for an employer identification number (EIN) online by visiting IRS. Free 1040nr software gov and clicking on the Apply for an EIN Online link under Tools. Free 1040nr software When a crew leader furnishes workers to you. Free 1040nr software  Record the crew leader's name, address, and EIN. Free 1040nr software See sections 2 and 10. Free 1040nr software Change of address. Free 1040nr software  Use Form 8822-B to notify the IRS of an address change. Free 1040nr software Do not mail form 8822-B with your employment tax return. Free 1040nr software Ordering forms and publications. Free 1040nr software  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Free 1040nr software irs. Free 1040nr software gov/businesses. Free 1040nr software Click on the Online Ordering for Information Returns and Employer Returns. Free 1040nr software You can also visit www. Free 1040nr software irs. Free 1040nr software gov/formspubs to download other forms and publications. Free 1040nr software Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Free 1040nr software Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Free 1040nr software socialsecurity. Free 1040nr software gov/employer, to register for Business Services Online. Free 1040nr software You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Free 1040nr software Form W-3 will be created for you based on your Forms W-2. Free 1040nr software Tax Questions. Free 1040nr software   If you have a tax question, check the information available on IRS. Free 1040nr software gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free 1040nr software m. Free 1040nr software –7:00 p. Free 1040nr software m. Free 1040nr software local time (Alaska and Hawaii follow Pacific time). Free 1040nr software We cannot answer tax questions sent to the address provided later for comments and suggestions. Free 1040nr software Recordkeeping. Free 1040nr software  Keep all records of employment taxes for at least 4 years. Free 1040nr software These should be available for IRS review. Free 1040nr software Your records should include the following information. Free 1040nr software Your employer identification number (EIN). Free 1040nr software Amounts and dates of all wage, annuity, and pension payments. Free 1040nr software Names, addresses, social security numbers, and occupations of employees and recipients. Free 1040nr software Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Free 1040nr software Dates of employment for each employee. Free 1040nr software Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Free 1040nr software Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Free 1040nr software Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Free 1040nr software Copies of returns filed and confirmation numbers. Free 1040nr software Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Free 1040nr software If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Free 1040nr software If the crew leader has no permanent mailing address, record his or her present address. Free 1040nr software Private delivery services. Free 1040nr software  You can use certain private delivery services designated by the IRS to send tax returns and payments. Free 1040nr software The list includes only the following. Free 1040nr software DHL Express (DHL): DHL Same Day Service. Free 1040nr software Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free 1040nr software United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free 1040nr software M. Free 1040nr software , UPS Worldwide Express Plus, and UPS Worldwide Express. Free 1040nr software For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free 1040nr software gov and enter "private delivery service" in the search box. Free 1040nr software Your private delivery service can tell you how to get written proof of the mailing date. Free 1040nr software Private delivery services cannot deliver items to P. Free 1040nr software O. Free 1040nr software boxes. Free 1040nr software You must use the U. Free 1040nr software S. Free 1040nr software Postal Service to mail any item to an IRS P. Free 1040nr software O. Free 1040nr software box address. Free 1040nr software Photographs of missing children. Free 1040nr software  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free 1040nr software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free 1040nr software You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free 1040nr software Calendar The following are important dates and responsibilities. Free 1040nr software See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Free 1040nr software Also see Publication 509, Tax Calendars. Free 1040nr software   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Free 1040nr software A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Free 1040nr software However, a statewide legal holiday does not delay the due date of federal tax deposits. Free 1040nr software See Deposits on Business Days Only in section 7. Free 1040nr software For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Free 1040nr software S. Free 1040nr software Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free 1040nr software See Private delivery services under Reminders. Free 1040nr software By January 31 . Free 1040nr software   File Form 943. Free 1040nr software See section 8 for more information on Form 943. Free 1040nr software If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free 1040nr software Furnish each employee with a completed Form W-2. Free 1040nr software Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Free 1040nr software File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free 1040nr software See section 10 for more information on FUTA. Free 1040nr software If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Free 1040nr software File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Free 1040nr software If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Free 1040nr software By February 15. Free 1040nr software  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Free 1040nr software On February 16. Free 1040nr software  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free 1040nr software Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Free 1040nr software If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Free 1040nr software See section 5 for more information. Free 1040nr software If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Free 1040nr software By February 28. Free 1040nr software   File paper Forms 1099 and 1096. Free 1040nr software File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free 1040nr software S. Free 1040nr software Information Returns, with the IRS. Free 1040nr software For electronically filed returns, see By March 31 below. Free 1040nr software File paper Forms W-2 and W-3. Free 1040nr software File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Free 1040nr software For electronically filed returns, see By March 31 next. Free 1040nr software By March 31. Free 1040nr software   File electronic Forms W-2 and 1099. Free 1040nr software File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free 1040nr software For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Free 1040nr software socialsecurity. Free 1040nr software gov/employer. Free 1040nr software For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Free 1040nr software By April 30, July 31, October 31, and January 31. Free 1040nr software   Deposit FUTA taxes. Free 1040nr software Deposit FUTA tax if the undeposited amount is over $500. Free 1040nr software Before December 1. Free 1040nr software  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Free 1040nr software Introduction This publication is for employers of agricultural workers (farmworkers). Free 1040nr software It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Free 1040nr software Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Free 1040nr software If you have nonfarm employees, see Publication 15 (Circular E). Free 1040nr software If you have employees in the U. Free 1040nr software S. Free 1040nr software Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Free 1040nr software Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Free 1040nr software Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Free 1040nr software Comments and suggestions. Free 1040nr software   We welcome your comments about this publication and your suggestions for future editions. Free 1040nr software   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Free 1040nr software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free 1040nr software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free 1040nr software   You can also send us comments from www. Free 1040nr software irs. Free 1040nr software gov/formspubs. Free 1040nr software Click on More Information and then click on Comment on Tax Forms and Publications. Free 1040nr software   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free 1040nr software COBRA premium assistance credit. Free 1040nr software   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Free 1040nr software COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Free 1040nr software Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Free 1040nr software Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Free 1040nr software Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Free 1040nr software For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Free 1040nr software   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Free 1040nr software For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Free 1040nr software   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Free 1040nr software The assistance for the coverage can last up to 15 months. Free 1040nr software   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Free 1040nr software For more information, see Notice 2009-27, 2009-16 I. Free 1040nr software R. Free 1040nr software B. Free 1040nr software 838, available at www. Free 1040nr software irs. Free 1040nr software gov/irb/2009-16_irb/ar09. Free 1040nr software html. Free 1040nr software   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Free 1040nr software   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Free 1040nr software The reimbursement is made through a credit against the employer's employment tax liabilities. Free 1040nr software For information on how to claim the credit, see the Instructions for Form 943. Free 1040nr software The credit is treated as a deposit made on the first day of the return period. Free 1040nr software In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Free 1040nr software In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Free 1040nr software   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Free 1040nr software Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Free 1040nr software In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Free 1040nr software In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Free 1040nr software Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Free 1040nr software Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Free 1040nr software A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Free 1040nr software   For more information, visit IRS. Free 1040nr software gov and enter “COBRA” in the search box. Free 1040nr software Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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The PBGC protects the retirement incomes of workers in private sector defined pension benefit plans. When you call, it helps to have your social security number and your plans name or number.

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Address: PO Box 151750
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The Free 1040nr Software

Free 1040nr software Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Free 1040nr software General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. Free 1040nr software S. Free 1040nr software Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. Free 1040nr software S. Free 1040nr software Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Free 1040nr software Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. Free 1040nr software S. Free 1040nr software Individual Income Tax Return Sch. Free 1040nr software A & B Itemized Deductions & Interest and Ordinary Dividends Sch. Free 1040nr software C Profit or Loss From Business Sch. Free 1040nr software C-EZ Net Profit From Business Sch. Free 1040nr software D Capital Gains and Losses Sch. Free 1040nr software E Supplemental Income and Loss Sch. Free 1040nr software F Profit or Loss From Farming Sch. Free 1040nr software H Household Employment Taxes Sch. Free 1040nr software J Income Averaging for Farmers and Fishermen Sch. Free 1040nr software R Credit for the Elderly or the Disabled Sch. Free 1040nr software SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Free 1040nr software S. Free 1040nr software Individual Income Tax Return 1065 U. Free 1040nr software S. Free 1040nr software Return of Partnership Income Sch. Free 1040nr software D Capital Gains and Losses Sch. Free 1040nr software K-1 Partner's Share of Income, Deductions, Credits, etc. Free 1040nr software 1120 U. Free 1040nr software S. Free 1040nr software Corporation Income Tax Return Sch. Free 1040nr software D Capital Gains and Losses 1120S U. Free 1040nr software S. Free 1040nr software Income Tax Return for an S Corporation Sch. Free 1040nr software D Capital Gains and Losses and Built-In Gains Sch. Free 1040nr software K-1 Shareholder's Share of Income, Deductions, Credits, etc. Free 1040nr software 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. Free 1040nr software S. Free 1040nr software Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications