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Free Federal And State Tax Filing 2012 Online

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Free federal and state tax filing 2012 online 11. Free federal and state tax filing 2012 online   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. Free federal and state tax filing 2012 online Generally, references to taxes on Form 720 include this fee. Free federal and state tax filing 2012 online Specified health insurance policies. Free federal and state tax filing 2012 online   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. Free federal and state tax filing 2012 online 00, multiplied by the average number of lives covered under the policy for that policy year. Free federal and state tax filing 2012 online Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. Free federal and state tax filing 2012 online The actual count method. Free federal and state tax filing 2012 online For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. Free federal and state tax filing 2012 online The snapshot method. Free federal and state tax filing 2012 online For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. Free federal and state tax filing 2012 online The member months method. Free federal and state tax filing 2012 online And, 4. Free federal and state tax filing 2012 online The state form method. Free federal and state tax filing 2012 online The member months data and the data reported on state forms are based on the calendar year. Free federal and state tax filing 2012 online To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. Free federal and state tax filing 2012 online For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. Free federal and state tax filing 2012 online Applicable self-insured health plans. Free federal and state tax filing 2012 online   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. Free federal and state tax filing 2012 online 00, multiplied by the average number of lives covered under the plan for that plan year. Free federal and state tax filing 2012 online Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. Free federal and state tax filing 2012 online Actual count method. Free federal and state tax filing 2012 online Snapshot method. Free federal and state tax filing 2012 online Form 5500 method. Free federal and state tax filing 2012 online However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. Free federal and state tax filing 2012 online Reporting and paying the fee. Free federal and state tax filing 2012 online   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. Free federal and state tax filing 2012 online If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. Free federal and state tax filing 2012 online If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. Free federal and state tax filing 2012 online 30)), do not make an entry on the line for IRS No. Free federal and state tax filing 2012 online 133 on those filings. Free federal and state tax filing 2012 online   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). Free federal and state tax filing 2012 online   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. Free federal and state tax filing 2012 online See Electronic deposit requirement under How To Make Deposits in chapter 13, later. Free federal and state tax filing 2012 online More information. Free federal and state tax filing 2012 online   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. Free federal and state tax filing 2012 online D. Free federal and state tax filing 2012 online 9602, which is on page 746 of I. Free federal and state tax filing 2012 online R. Free federal and state tax filing 2012 online B. Free federal and state tax filing 2012 online 2012-52 at www. Free federal and state tax filing 2012 online irs. Free federal and state tax filing 2012 online gov/pub/irs-irbs/irb12-52. Free federal and state tax filing 2012 online pdf. Free federal and state tax filing 2012 online Prev  Up  Next   Home   More Online Publications
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The Free Federal And State Tax Filing 2012 Online

Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online irs. Free federal and state tax filing 2012 online gov/pub51. Free federal and state tax filing 2012 online What's New Social security and Medicare tax for 2014. Free federal and state tax filing 2012 online  The social security tax rate is 6. Free federal and state tax filing 2012 online 2% each for the employee and employer, unchanged from 2013. Free federal and state tax filing 2012 online The social security wage base limit is $117,000. Free federal and state tax filing 2012 online The Medicare tax rate is 1. Free federal and state tax filing 2012 online 45% each for the employee and employer, unchanged from 2013. Free federal and state tax filing 2012 online There is no wage base limit for Medicare tax. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Withholding allowance. Free federal and state tax filing 2012 online  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free federal and state tax filing 2012 online Change of responsible party. Free federal and state tax filing 2012 online  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 federal and state tax filing 2012 online Form 8822-B must be filed within 60 days of the change. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online For a definition of "responsible party", see the Form 8822-B instructions. Free federal and state tax filing 2012 online Same-sex marriage. Free federal and state tax filing 2012 online  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 federal and state tax filing 2012 online For more information, see Revenue Ruling 2013-17, 2013-38 I. Free federal and state tax filing 2012 online R. Free federal and state tax filing 2012 online B. Free federal and state tax filing 2012 online 201, available at www. Free federal and state tax filing 2012 online irs. Free federal and state tax filing 2012 online gov/irb/2013-38_IRB/ar07. Free federal and state tax filing 2012 online html. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Notice 2013-61, 2013-44 I. Free federal and state tax filing 2012 online R. Free federal and state tax filing 2012 online B. Free federal and state tax filing 2012 online 432, is available at www. Free federal and state tax filing 2012 online irs. Free federal and state tax filing 2012 online gov/irb/2013-44_IRB/ar10. Free federal and state tax filing 2012 online html. Free federal and state tax filing 2012 online Reminders Additional Medicare Tax withholding. Free federal and state tax filing 2012 online  In addition to withholding Medicare tax at 1. Free federal and state tax filing 2012 online 45%, you must withhold a 0. Free federal and state tax filing 2012 online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Additional Medicare Tax is only imposed on the employee. Free federal and state tax filing 2012 online There is no employer share of Additional Medicare Tax. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online For more information on Additional Medicare Tax, visit IRS. Free federal and state tax filing 2012 online gov and enter “Additional Medicare Tax” in the search box. Free federal and state tax filing 2012 online Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free federal and state tax filing 2012 online  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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online For more information, visit IRS. Free federal and state tax filing 2012 online gov and enter “work opportunity tax credit” in the search box. Free federal and state tax filing 2012 online Outsourcing payroll duties. Free federal and state tax filing 2012 online  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 federal and state tax filing 2012 online The employer remains responsible if the third party fails to perform any required action. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free federal and state tax filing 2012 online COBRA premium assistance credit. Free federal and state tax filing 2012 online  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 federal and state tax filing 2012 online For more information, see COBRA premium assistance credit under Introduction. Free federal and state tax filing 2012 online Compensation paid to H-2A foreign agricultural workers. Free federal and state tax filing 2012 online  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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Free federal and state tax filing 2012 online Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free federal and state tax filing 2012 online These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Additional employment tax information. Free federal and state tax filing 2012 online  Visit the IRS website at www. Free federal and state tax filing 2012 online irs. Free federal and state tax filing 2012 online gov/businesses and click on Employment Taxes under Businesses Topics. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online m. Free federal and state tax filing 2012 online –7:00 p. Free federal and state tax filing 2012 online m. Free federal and state tax filing 2012 online local time (Alaska and Hawaii follow Pacific time). Free federal and state tax filing 2012 online Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Free federal and state tax filing 2012 online Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free federal and state tax filing 2012 online  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online See Regulations sections 1. Free federal and state tax filing 2012 online 1361-4(a)(7) and 301. Free federal and state tax filing 2012 online 7701-2(c)(2)(iv). Free federal and state tax filing 2012 online Differential wage payments. Free federal and state tax filing 2012 online  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 federal and state tax filing 2012 online For more information, see Publication 15 (Circular E). Free federal and state tax filing 2012 online Federal tax deposits must be made by electronic funds transfer. Free federal and state tax filing 2012 online  You must use electronic funds transfer to make all federal tax deposits. Free federal and state tax filing 2012 online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free federal and state tax filing 2012 online EFTPS is a free service provided by the Department of Treasury. Free federal and state tax filing 2012 online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free federal and state tax filing 2012 online For more information on making federal tax deposits, see How To Deposit in section 7. Free federal and state tax filing 2012 online To get more information about EFTPS or to enroll in EFTPS, visit www. Free federal and state tax filing 2012 online eftps. Free federal and state tax filing 2012 online gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free federal and state tax filing 2012 online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free federal and state tax filing 2012 online Electronic filing and payment. Free federal and state tax filing 2012 online  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Free federal and state tax filing 2012 online Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Free federal and state tax filing 2012 online Spend less time and worry on taxes and more time running your business. Free federal and state tax filing 2012 online Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free federal and state tax filing 2012 online For e-file, visit the IRS website at www. Free federal and state tax filing 2012 online irs. Free federal and state tax filing 2012 online gov/efile for additional information. Free federal and state tax filing 2012 online For EFTPS, visit www. Free federal and state tax filing 2012 online eftps. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online For electronic filing of Form W-2, visit www. Free federal and state tax filing 2012 online socialsecurity. Free federal and state tax filing 2012 online gov/employer. Free federal and state tax filing 2012 online If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free federal and state tax filing 2012 online If a valid EIN is not provided, the return or payment will not be processed. Free federal and state tax filing 2012 online This may result in penalties and delays in processing your return or payment. Free federal and state tax filing 2012 online Electronic funds withdrawal (EFW). Free federal and state tax filing 2012 online  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 federal and state tax filing 2012 online However, do not use EFW to make federal tax deposits. Free federal and state tax filing 2012 online For more information on paying your taxes using EFW, visit the IRS website at www. Free federal and state tax filing 2012 online irs. Free federal and state tax filing 2012 online gov/e-pay. Free federal and state tax filing 2012 online A fee may be charged to file electronically. Free federal and state tax filing 2012 online Credit or debit card payments. Free federal and state tax filing 2012 online   Employers can pay the balance due shown on Form 943 by credit or debit card. Free federal and state tax filing 2012 online Do not use a credit or debit card to make federal tax deposits. Free federal and state tax filing 2012 online For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Free federal and state tax filing 2012 online irs. Free federal and state tax filing 2012 online gov/e-pay. Free federal and state tax filing 2012 online When you hire a new employee. Free federal and state tax filing 2012 online  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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online See section 1 for more information. Free federal and state tax filing 2012 online Eligibility for employment. Free federal and state tax filing 2012 online  You must verify that each new employee is legally eligible to work in the United States. Free federal and state tax filing 2012 online This includes completing the U. Free federal and state tax filing 2012 online S. Free federal and state tax filing 2012 online Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free federal and state tax filing 2012 online You can get the form from USCIS offices or by calling 1-800-870-3676. Free federal and state tax filing 2012 online Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Free federal and state tax filing 2012 online uscis. Free federal and state tax filing 2012 online gov for more information. Free federal and state tax filing 2012 online New hire reporting. Free federal and state tax filing 2012 online   You are required to report any new employee to a designated state new-hire registry. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Many states accept a copy of Form W-4 with employer information added. Free federal and state tax filing 2012 online Visit the Office of Child Support Enforcement's website at www. Free federal and state tax filing 2012 online acf. Free federal and state tax filing 2012 online hhs. Free federal and state tax filing 2012 online gov/programs/cse/newhire for more information. Free federal and state tax filing 2012 online Dishonored payments. Free federal and state tax filing 2012 online  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free federal and state tax filing 2012 online The penalty is $25 or 2% of the payment, whichever is more. Free federal and state tax filing 2012 online However, the penalty on dishonored payments of $24. Free federal and state tax filing 2012 online 99 or less is an amount equal to the payment. Free federal and state tax filing 2012 online For example, a dishonored payment of $18 is charged a penalty of $18. Free federal and state tax filing 2012 online Forms in Spanish. Free federal and state tax filing 2012 online  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free federal and state tax filing 2012 online For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Information returns. Free federal and state tax filing 2012 online  You may be required to file information returns to report certain types of payments made during the year. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online If you file 250 or more Forms W-2, you must file them electronically. Free federal and state tax filing 2012 online SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Free federal and state tax filing 2012 online Information reporting customer service site. Free federal and state tax filing 2012 online  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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online The call site can also be reached by email at mccirp@irs. Free federal and state tax filing 2012 online gov. Free federal and state tax filing 2012 online Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Free federal and state tax filing 2012 online Web-based application for an employer identification number (EIN). Free federal and state tax filing 2012 online  You can apply for an employer identification number (EIN) online by visiting IRS. Free federal and state tax filing 2012 online gov and clicking on the Apply for an EIN Online link under Tools. Free federal and state tax filing 2012 online When a crew leader furnishes workers to you. Free federal and state tax filing 2012 online  Record the crew leader's name, address, and EIN. Free federal and state tax filing 2012 online See sections 2 and 10. Free federal and state tax filing 2012 online Change of address. Free federal and state tax filing 2012 online  Use Form 8822-B to notify the IRS of an address change. Free federal and state tax filing 2012 online Do not mail form 8822-B with your employment tax return. Free federal and state tax filing 2012 online Ordering forms and publications. Free federal and state tax filing 2012 online  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Free federal and state tax filing 2012 online irs. Free federal and state tax filing 2012 online gov/businesses. Free federal and state tax filing 2012 online Click on the Online Ordering for Information Returns and Employer Returns. Free federal and state tax filing 2012 online You can also visit www. Free federal and state tax filing 2012 online irs. Free federal and state tax filing 2012 online gov/formspubs to download other forms and publications. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Free federal and state tax filing 2012 online socialsecurity. Free federal and state tax filing 2012 online gov/employer, to register for Business Services Online. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Form W-3 will be created for you based on your Forms W-2. Free federal and state tax filing 2012 online Tax Questions. Free federal and state tax filing 2012 online   If you have a tax question, check the information available on IRS. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online m. Free federal and state tax filing 2012 online –7:00 p. Free federal and state tax filing 2012 online m. Free federal and state tax filing 2012 online local time (Alaska and Hawaii follow Pacific time). Free federal and state tax filing 2012 online We cannot answer tax questions sent to the address provided later for comments and suggestions. Free federal and state tax filing 2012 online Recordkeeping. Free federal and state tax filing 2012 online  Keep all records of employment taxes for at least 4 years. Free federal and state tax filing 2012 online These should be available for IRS review. Free federal and state tax filing 2012 online Your records should include the following information. Free federal and state tax filing 2012 online Your employer identification number (EIN). Free federal and state tax filing 2012 online Amounts and dates of all wage, annuity, and pension payments. Free federal and state tax filing 2012 online Names, addresses, social security numbers, and occupations of employees and recipients. Free federal and state tax filing 2012 online Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Free federal and state tax filing 2012 online Dates of employment for each employee. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Free federal and state tax filing 2012 online Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Free federal and state tax filing 2012 online Copies of returns filed and confirmation numbers. Free federal and state tax filing 2012 online Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online If the crew leader has no permanent mailing address, record his or her present address. Free federal and state tax filing 2012 online Private delivery services. Free federal and state tax filing 2012 online  You can use certain private delivery services designated by the IRS to send tax returns and payments. Free federal and state tax filing 2012 online The list includes only the following. Free federal and state tax filing 2012 online DHL Express (DHL): DHL Same Day Service. Free federal and state tax filing 2012 online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free federal and state tax filing 2012 online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free federal and state tax filing 2012 online M. Free federal and state tax filing 2012 online , UPS Worldwide Express Plus, and UPS Worldwide Express. Free federal and state tax filing 2012 online For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free federal and state tax filing 2012 online gov and enter "private delivery service" in the search box. Free federal and state tax filing 2012 online Your private delivery service can tell you how to get written proof of the mailing date. Free federal and state tax filing 2012 online Private delivery services cannot deliver items to P. Free federal and state tax filing 2012 online O. Free federal and state tax filing 2012 online boxes. Free federal and state tax filing 2012 online You must use the U. Free federal and state tax filing 2012 online S. Free federal and state tax filing 2012 online Postal Service to mail any item to an IRS P. Free federal and state tax filing 2012 online O. Free federal and state tax filing 2012 online box address. Free federal and state tax filing 2012 online Photographs of missing children. Free federal and state tax filing 2012 online  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free federal and state tax filing 2012 online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Calendar The following are important dates and responsibilities. Free federal and state tax filing 2012 online See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Free federal and state tax filing 2012 online Also see Publication 509, Tax Calendars. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online However, a statewide legal holiday does not delay the due date of federal tax deposits. Free federal and state tax filing 2012 online See Deposits on Business Days Only in section 7. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online S. Free federal and state tax filing 2012 online Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free federal and state tax filing 2012 online See Private delivery services under Reminders. Free federal and state tax filing 2012 online By January 31 . Free federal and state tax filing 2012 online   File Form 943. Free federal and state tax filing 2012 online See section 8 for more information on Form 943. Free federal and state tax filing 2012 online If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free federal and state tax filing 2012 online Furnish each employee with a completed Form W-2. Free federal and state tax filing 2012 online Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Free federal and state tax filing 2012 online File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free federal and state tax filing 2012 online See section 10 for more information on FUTA. Free federal and state tax filing 2012 online If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Free federal and state tax filing 2012 online File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Free federal and state tax filing 2012 online If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Free federal and state tax filing 2012 online By February 15. Free federal and state tax filing 2012 online  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 federal and state tax filing 2012 online On February 16. Free federal and state tax filing 2012 online  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online See section 5 for more information. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online By February 28. Free federal and state tax filing 2012 online   File paper Forms 1099 and 1096. Free federal and state tax filing 2012 online File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free federal and state tax filing 2012 online S. Free federal and state tax filing 2012 online Information Returns, with the IRS. Free federal and state tax filing 2012 online For electronically filed returns, see By March 31 below. Free federal and state tax filing 2012 online File paper Forms W-2 and W-3. Free federal and state tax filing 2012 online File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Free federal and state tax filing 2012 online For electronically filed returns, see By March 31 next. Free federal and state tax filing 2012 online By March 31. Free federal and state tax filing 2012 online   File electronic Forms W-2 and 1099. Free federal and state tax filing 2012 online File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online socialsecurity. Free federal and state tax filing 2012 online gov/employer. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online By April 30, July 31, October 31, and January 31. Free federal and state tax filing 2012 online   Deposit FUTA taxes. Free federal and state tax filing 2012 online Deposit FUTA tax if the undeposited amount is over $500. Free federal and state tax filing 2012 online Before December 1. Free federal and state tax filing 2012 online  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 federal and state tax filing 2012 online Introduction This publication is for employers of agricultural workers (farmworkers). Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Free federal and state tax filing 2012 online If you have nonfarm employees, see Publication 15 (Circular E). Free federal and state tax filing 2012 online If you have employees in the U. Free federal and state tax filing 2012 online S. Free federal and state tax filing 2012 online Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Free federal and state tax filing 2012 online Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Comments and suggestions. Free federal and state tax filing 2012 online   We welcome your comments about this publication and your suggestions for future editions. Free federal and state tax filing 2012 online   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Free federal and state tax filing 2012 online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free federal and state tax filing 2012 online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free federal and state tax filing 2012 online   You can also send us comments from www. Free federal and state tax filing 2012 online irs. Free federal and state tax filing 2012 online gov/formspubs. Free federal and state tax filing 2012 online Click on More Information and then click on Comment on Tax Forms and Publications. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online COBRA premium assistance credit. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Free federal and state tax filing 2012 online Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Free federal and state tax filing 2012 online Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Free federal and state tax filing 2012 online For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online   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 federal and state tax filing 2012 online The assistance for the coverage can last up to 15 months. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online For more information, see Notice 2009-27, 2009-16 I. Free federal and state tax filing 2012 online R. Free federal and state tax filing 2012 online B. Free federal and state tax filing 2012 online 838, available at www. Free federal and state tax filing 2012 online irs. Free federal and state tax filing 2012 online gov/irb/2009-16_irb/ar09. Free federal and state tax filing 2012 online html. Free federal and state tax filing 2012 online   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 federal and state tax filing 2012 online   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Free federal and state tax filing 2012 online The reimbursement is made through a credit against the employer's employment tax liabilities. Free federal and state tax filing 2012 online For information on how to claim the credit, see the Instructions for Form 943. Free federal and state tax filing 2012 online The credit is treated as a deposit made on the first day of the return period. Free federal and state tax filing 2012 online In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Free federal and state tax filing 2012 online Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online 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 federal and state tax filing 2012 online Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Free federal and state tax filing 2012 online 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 federal and state tax filing 2012 online   For more information, visit IRS. Free federal and state tax filing 2012 online gov and enter “COBRA” in the search box. Free federal and state tax filing 2012 online 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