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Free file gov Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Free file gov Tax questions. Free file gov What's New for 2013 Increased section 179 deduction dollar limits. Free file gov  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Free file gov This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Free file gov See Dollar Limits under How Much Can You Deduct in chapter 2. Free file gov Depreciation limits on business vehicles. Free file gov  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Free file gov The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Free file gov See Maximum Depreciation Deduction in chapter 5. Free file gov Special allowance for qualified second generation biofuel plant property. Free file gov . Free file gov  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Free file gov Election to accelerate minimum tax credits for round 3 extension property. Free file gov . Free file gov  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Free file gov What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Free file gov  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Free file gov Also, the definition of section 179 property will no longer include certain qualified real property. Free file gov Expiration of the 7-year recovery period for motor sports entertainment complexes. Free file gov  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Free file gov Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Free file gov  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Free file gov Expiration of the accelerated depreciation for qualified Indian reservation property. Free file gov  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Free file gov Expiration of the 3-year recovery period for certain race horses. Free file gov  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Free file gov Reminders Photographs of missing children. Free file gov  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free file gov Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free file gov 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 file gov Introduction Future developments. Free file gov   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Free file gov irs. Free file gov gov/pub946. Free file gov This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Free file gov It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Free file gov The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Free file gov For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Free file gov Definitions. Free file gov   Many of the terms used in this publication are defined in the Glossary near the end of the publication. Free file gov Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Free file gov Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. Free file gov For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Free file gov   We welcome your comments about this publication and your suggestions for future editions. Free file gov   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Free file gov NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free file gov Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free file gov   You can send us comments from www. Free file gov irs. Free file gov gov/formspubs/. Free file gov Select “Comment on Tax Forms and Publications” under “More Information. Free file gov ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free file gov Ordering forms and publications. Free file gov   Visit www. Free file gov irs. Free file gov gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free file gov Internal Revenue Service 1201 N. Free file gov Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free file gov   If you have a tax question, check the information available on IRS. Free file gov gov or call 1-800-829-1040. Free file gov We cannot answer tax questions sent to either of the above addresses. Free file gov Prev  Up  Next   Home   More Online Publications
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Projections of Federal Tax Return Filings - IRS Office of Research

Return to Tax Stats home page.

Here you will find forecasts of the number of returns to be filed for tax forms within the individual, tax-exempt, and business areas. These statistical projections are developed by the IRS Office of Research.

Projections Publications

The following publications are available as an Adobe Acrobat PDF file. A free Adobe® reader is available for download, if needed. Also, the following tables are available as Microsoft Excel spreadsheets. A free Excel® reader is available for download, if needed.

Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (PDF)
Publication 6961 (Revised 12/12) by IRS; Research, Analysis, and Statistics; Office of Research
This IRS Publication contains multi-year projections of the number of information and withholding documents to be filed with the IRS. The publication includes detailed projections by approximately 30 information document types such as Form W-2, Form 1099INT, etc., by medium of filing (paper versus electronic) and by IRS processing campus location.
Fiscal Year Return Projections for the United States (PDF)
Publication 6292 (Revised 07/12) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6292 contains multi-year projections of the number of tax returns to be filed with the IRS by fiscal year of filing. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic) and by IRS business operating division categorizations.
Calendar Year Projections of Individual Returns by Major Processing Categories, Selected Years and Areas (PDF)
Publication 6187 (Revised 11/12) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6187 contains multi-year projections of the number of individual Form 1040 series returns to be filed with the IRS by major processing categories important to IRS planning operations. This includes detail by form type (Forms 1040, 1040A, and 1040EZ), by medium of filing (paper versus electronic), and by other characteristics such as refund returns. Selected portions of the forecasts are also shown by IRS processing campus location, and by state.
Calendar Year Return Projections for the United States and IRS Campuses (PDF)
Publication 6186 (Revised 10/13) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6186 contains multi-year projections of the number of tax returns to be filed with the IRS by the calendar year of filing. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic) and by IRS processing campus location.
Calendar Year Return Projections by State (PDF)
Publication 6149 (Revised 12/12) by IRS; Research, Analysis, and Statistics; Office of Research.
IRS Publication 6149 contains multi-year projections of the number of tax returns to be filed with the IRS by state—as determined by the addresses on the tax returns. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic).

Articles

Projections of Federal Tax Return Filings: Calendar Years 2009–2016
Winter Bulletin, 2010

A grand total of 238 million tax returns are projected to be filed with the IRS during Calendar Year (CY) 2010. This number represents a decrease of 1 percent from the estimated CY 2009 filings of 240.4 million returns.

Related
Statistical Table: 1
Projections of Federal Tax Return Filings: Calendar Years 2005–2012
SOI Bulletin, Winter 2005–2006
Taxpayers are expected to file a grand total of 229.3 million tax returns with the Internal Revenue Service (IRS) during Calendar Year (CY) 2006. That projected level reflects a modest increase of only 0.1 percent over the estimated CY 2005 filings of 229.0 million. Related
Statistical Table: 1

Historical Projections Table


Data Presented

Selected Returns and Forms Filed or To Be Filed by Type During Specified Calendar Years
Tax Years
1990–2007
Published as:
SOI Bulletin, Historical Table 22

 

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Page Last Reviewed or Updated: 15-Nov-2013

The Free File Gov

Free file gov Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Free file gov Filing options when no return is required. Free file gov What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Free file gov Claim for refund process. Free file gov How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Free file gov The worker is your employee if you can control not only what work is done, but how it is done. Free file gov If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Free file gov It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Free file gov Example. Free file gov You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Free file gov Betty follows your specific instructions about household and child care duties. Free file gov You provide the household equipment and supplies that Betty needs to do her work. Free file gov Betty is your household employee. Free file gov Household work. Free file gov   Household work is work done in or around your home. Free file gov Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Free file gov Workers who are not your employees. Free file gov   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Free file gov A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Free file gov   A worker who performs child care services for you in his or her home generally is not your employee. Free file gov   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Free file gov Example. Free file gov You made an agreement with John Peters to care for your lawn. Free file gov John runs a lawn care business and offers his services to the general public. Free file gov He provides his own tools and supplies, and he hires and pays any helpers he needs. Free file gov Neither John nor his helpers are your household employees. Free file gov More information. Free file gov   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Free file gov Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Free file gov When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Free file gov S. Free file gov Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free file gov No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Free file gov You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Free file gov Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Free file gov You should keep the completed Form I-9 in your own records. Free file gov Do not submit it to the IRS, the USCIS, or any other government or other entity. Free file gov The form must be kept available for review upon notice by an authorized U. Free file gov S. Free file gov Government official. Free file gov Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Free file gov Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Free file gov uscis. Free file gov gov. Free file gov If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Free file gov You also can visit the USCIS website at www. Free file gov uscis. Free file gov gov to get Form I-9. Free file gov For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Free file gov Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Free file gov To find out, read Table 1. Free file gov You do not need to withhold federal income tax from your household employee's wages. Free file gov But if your employee asks you to withhold it, you can. Free file gov See Do You Need To Withhold Federal Income Tax, later. Free file gov If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Free file gov If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Free file gov The rest of this publication does not apply to you. Free file gov State employment taxes. Free file gov   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Free file gov For a list of state unemployment tax agencies, visit the U. Free file gov S. Free file gov Department of Labor's website at www. Free file gov workforcesecurity. Free file gov doleta. Free file gov gov/unemploy/agencies. Free file gov asp. Free file gov You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free file gov    Table 1. Free file gov Do You Need To Pay Employment Taxes? IF you . Free file gov . Free file gov . Free file gov THEN you need to . Free file gov . Free file gov . Free file gov A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Free file gov Withhold and pay social security and Medicare taxes. Free file gov The taxes are 15. Free file gov 3%1 of cash wages. Free file gov Your employee's share is 7. Free file gov 65%1. Free file gov   (You can choose to pay it yourself and not withhold it. Free file gov ) Your share is 7. Free file gov 65%. Free file gov   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Free file gov B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Free file gov Pay federal unemployment tax. Free file gov The tax is 6% of cash wages. Free file gov Wages over $7,000 a year per employee are not taxed. Free file gov You also may owe state unemployment tax. Free file gov   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Free file gov 1In addition to withholding Medicare tax at 1. Free file gov 45%, you must withhold a 0. Free file gov 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free file gov 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 file gov Additional Medicare Tax is only imposed on the employee. Free file gov There is no employer share of Additional Medicare Tax. Free file gov 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 file gov Note. Free file gov If neither A nor B above applies, you do not need to pay any federal employment taxes. Free file gov But you may still need to pay state employment taxes. Free file gov Table 2. Free file gov Household Employer's Checklist You may need to do the following things when you have a household employee. Free file gov   When you hire a household employee: □ Find out if the person can legally work in the United States. Free file gov  □ Find out if you need to pay state taxes. Free file gov When you pay your household employee: □ Withhold social security and Medicare taxes. Free file gov  □ Withhold federal income tax. Free file gov  □ Decide how you will make tax payments. Free file gov  □ Keep records. Free file gov By February 2, 2015: □ Get an employer identification number (EIN). Free file gov  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Free file gov By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Free file gov By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Free file gov  If you do not have to file a return, file Schedule H by itself. Free file gov Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Free file gov The Medicare tax pays for hospital insurance. Free file gov Both you and your household employee may owe social security and Medicare taxes. Free file gov Your share is 7. Free file gov 65% (6. Free file gov 2% for social security tax and 1. Free file gov 45% for Medicare tax) of the employee's social security and Medicare wages. Free file gov Your employee's share is also 7. Free file gov 65% (6. Free file gov 2% for social security tax and 1. Free file gov 45% for Medicare tax). Free file gov In addition to withholding Medicare tax at 1. Free file gov 45%, you must withhold a 0. Free file gov 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free file gov 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 file gov Additional Medicare Tax is only imposed on the employee. Free file gov There is no employer share of Additional Medicare Tax. Free file gov 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 file gov For more information on Additional Medicare Tax, visit IRS. Free file gov gov and enter “Additional Medicare Tax” in the search box. Free file gov Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free file gov You are responsible for payment of your employee's share of the taxes as well as your own. Free file gov You can either withhold your employee's share from the employee's wages or pay it from your own funds. Free file gov If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Free file gov Pay the taxes as discussed under How Do You Make Tax Payments, later. Free file gov Also, see What Forms Must You File, later. Free file gov Social security and Medicare wages. Free file gov   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Free file gov   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Free file gov However, any noncash wages you pay do not count as social security and Medicare wages. Free file gov   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Free file gov Cash wages. Free file gov   Cash wages include wages you pay by check, money order, etc. Free file gov Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Free file gov However, cash you give your employee in place of these items is included in cash wages. Free file gov State disability payments treated as wages. Free file gov   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Free file gov For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Free file gov Wages not counted. Free file gov   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Free file gov Your spouse. Free file gov Your child who is under the age of 21. Free file gov Your parent. Free file gov Exception: Count these wages if both the following conditions apply. Free file gov Your parent cares for your child who is either of the following. Free file gov Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Free file gov Your marital status is one of the following. Free file gov You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Free file gov An employee who is under the age of 18 at any time during the year. Free file gov Exception: Count these wages if providing household services is the employee's principal occupation. Free file gov If the employee is a student, providing household services is not considered to be his or her principal occupation. Free file gov Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Free file gov Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Free file gov If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Free file gov A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Free file gov If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Free file gov If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Free file gov See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Free file gov Withholding the employee's share. Free file gov   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Free file gov However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Free file gov   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Free file gov If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Free file gov   Withhold 7. Free file gov 65% (6. Free file gov 2% for social security tax and 1. Free file gov 45% for Medicare tax) from each payment of social security and Medicare wages. Free file gov Generally, you can use Table 3 to figure the proper amount to withhold. Free file gov You will pay the amount withheld to the IRS with your share of the taxes. Free file gov Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Free file gov Table 3. Free file gov Employee Social Security (6. Free file gov 2%) and Medicare (1. Free file gov 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Free file gov ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free file gov For example, on a wage payment of $180, the employee social security tax is $11. Free file gov 16 ($6. Free file gov 20 tax on $100 plus $4. Free file gov 96 on $80 wages). Free file gov The employee Medicare tax is $2. Free file gov 61 ($1. Free file gov 45 tax on $100 plus $1. Free file gov 16 on $80 wages). Free file gov If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Free file gov 00 . Free file gov $ . Free file gov 06 $ . Free file gov 01 $ 51. Free file gov 00 . Free file gov $ 3. Free file gov 16 $ . Free file gov 74 2. Free file gov 00 . Free file gov . Free file gov 12 . Free file gov 03 52. Free file gov 00 . Free file gov 3. Free file gov 22 . Free file gov 75 3. Free file gov 00 . Free file gov . Free file gov 19 . Free file gov 04 53. Free file gov 00 . Free file gov 3. Free file gov 29 . Free file gov 77 4. Free file gov 00 . Free file gov . Free file gov 25 . Free file gov 06 54. Free file gov 00 . Free file gov 3. Free file gov 35 . Free file gov 78 5. Free file gov 00 . 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Free file gov 20 1. Free file gov 45 1In addition to withholding Medicare tax at 1. Free file gov 45%, you must withhold a 0. Free file gov 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free file gov 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 file gov Additional Medicare Tax is only imposed on the employee. Free file gov There is no employer share of Additional Medicare Tax. Free file gov 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 file gov   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Free file gov If you withhold too much, you should repay the employee. Free file gov    In addition to withholding Medicare tax at 1. Free file gov 45%, you must withhold a 0. Free file gov 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free file gov 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 file gov Additional Medicare Tax is only imposed on the employee. Free file gov There is no employer share of Additional Medicare Tax. Free file gov 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 file gov For more information on Additional Medicare Tax, visit IRS. Free file gov gov and enter “Additional Medicare Tax” in the search box. Free file gov Example. Free file gov On February 13, 2014, Mary Brown hired Jane R. Free file gov Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Free file gov Jane worked for the remainder of the year (a total of 46 weeks). Free file gov Mary did not give Jane a Form W-4 to request federal or state tax withholding. Free file gov The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Free file gov See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Free file gov Total cash wages paid to Jane $2,300. Free file gov 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Free file gov 60 ($2,300 x 6. Free file gov 2% (. Free file gov 062))         Medicare tax $33. Free file gov 35       ($2,300 x 1. Free file gov 45% (. Free file gov 0145)) Mary's share of:     Social security tax $142. Free file gov 60  ($2,300 x 6. Free file gov 2% (. Free file gov 062))           Medicare tax $33. Free file gov 35  ($2,300 x 1. Free file gov 45% (. Free file gov 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Free file gov 00   Box 4: Social security tax withheld 142. Free file gov 60   Box 6: Medicare tax withheld 33. Free file gov 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Free file gov Not withholding the employee's share. Free file gov   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Free file gov The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Free file gov However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Free file gov Example. Free file gov In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Free file gov You expect to pay your employee $1,900 or more for the year. Free file gov You decide to pay your employee's share of social security and Medicare taxes from your own funds. Free file gov You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Free file gov For social security and Medicare tax purposes, your employee's wages each payday are $100. Free file gov For each wage payment, you will pay $15. Free file gov 30 when you pay the taxes. Free file gov This is $7. Free file gov 65 ($6. Free file gov 20 for social security tax + $1. Free file gov 45 for Medicare tax) to cover your employee's share plus $7. Free file gov 65 ($6. Free file gov 20 for social security tax + $1. Free file gov 45 for Medicare tax) for your share. Free file gov For income tax purposes, your employee's wages each payday are $107. Free file gov 65 ($100 + the $7. Free file gov 65 you will pay to cover your employee's share of social security and Medicare taxes). Free file gov Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Free file gov Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Free file gov Or, you may owe only the FUTA tax or only the state unemployment tax. Free file gov To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Free file gov For a list of state unemployment tax agencies, visit the U. Free file gov S. Free file gov Department of Labor's website at www. Free file gov workforcesecurity. Free file gov doleta. Free file gov gov/unemploy/agencies. Free file gov asp. Free file gov You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free file gov The FUTA tax is 6. Free file gov 0% of your employee's FUTA wages. Free file gov However, you may be able to take a credit of up to 5. Free file gov 4% against the FUTA tax, resulting in a net tax rate of 0. Free file gov 6%. Free file gov Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Free file gov The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Free file gov (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Free file gov ) Note. Free file gov   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Free file gov The term “legal holiday” means any legal holiday in the District of Columbia. Free file gov Pay the tax as discussed under How Do You Make Tax Payments, later. Free file gov Also, see What Forms Must You File, later. Free file gov Note. Free file gov   The 5. Free file gov 4% credit is reduced for wages paid in a credit reduction state. Free file gov See the Instructions for Schedule H (Form 1040). Free file gov Do not withhold the FUTA tax from your employee's wages. Free file gov You must pay it from your own funds. Free file gov FUTA wages. Free file gov   Figure the FUTA tax on the FUTA wages you pay. Free file gov If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Free file gov (A calendar quarter is January through March, April through June, July through September, or October through December. Free file gov ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Free file gov For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Free file gov Wages not counted. Free file gov   Do not count wages you pay to any of the following individuals as FUTA wages. Free file gov Your spouse. Free file gov Your child who is under the age of 21. Free file gov Your parent. Free file gov Credit for 2013. Free file gov   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Free file gov Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Free file gov Worksheet A. Free file gov Worksheet for Credit for Late Contributions 1. Free file gov Enter the amount from Schedule H, line 22   2. Free file gov Enter the amount from Schedule H, line 19   3. Free file gov Subtract line 2 from line 1. Free file gov If zero or less, enter -0-   4. Free file gov Enter total contributions paid to the state(s) after the Form 1040 due date   5. Free file gov Enter the smaller of line 3 or line 4   6. Free file gov Multiply line 5 by . Free file gov 90 (90%)   7. Free file gov Add lines 2 and 6   8. Free file gov Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Free file gov You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Free file gov The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Free file gov If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Free file gov If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Free file gov Pay the tax as discussed under How Do You Make Tax Payments, later. Free file gov Also, see What Forms Must You File, later. Free file gov Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Free file gov Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Free file gov Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Free file gov Publication 15 (Circular E) contains detailed instructions. Free file gov Wages. Free file gov   Figure federal income tax withholding on both cash and noncash wages you pay. Free file gov Measure wages you pay in any form other than cash by the fair market value of the noncash item. Free file gov   Do not count as wages any of the following items. Free file gov Meals provided to your employee at your home for your convenience. Free file gov Lodging provided to your employee at your home for your convenience and as a condition of employment. Free file gov Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Free file gov A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Free file gov See Publication 15-B for special requirements for this exclusion. Free file gov Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Free file gov   See Publication 15 (Circular E) for more information on cash and noncash wages. Free file gov Paying tax without withholding. Free file gov   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Free file gov It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Free file gov What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Free file gov This credit reduces their tax or allows them to receive a payment from the IRS. Free file gov You also may have to give your employee a notice about the EIC. Free file gov Notice about the EIC. Free file gov   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Free file gov If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Free file gov   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Free file gov A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Free file gov Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Free file gov Your own written statement with the same wording as in Notice 797. Free file gov If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Free file gov If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Free file gov If Form W-2 is not required, you must notify the employee by February 7, 2015. Free file gov   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Free file gov Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Free file gov How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Free file gov Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Free file gov Add these household employment taxes to your income tax. Free file gov Pay the amount due by April 15, 2015. Free file gov For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Free file gov You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Free file gov You can pay the additional tax in any of the following ways. Free file gov Ask your employer to withhold more federal income tax from your wages in 2014. Free file gov Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Free file gov Make estimated tax payments for 2014 to the IRS. Free file gov Increase your payments if you already make estimated tax payments. Free file gov You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Free file gov (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Free file gov ) However, you will not be subject to the penalty if both of the following situations apply to you. Free file gov You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Free file gov Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Free file gov Asking for more federal income tax withholding. Free file gov   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Free file gov Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Free file gov   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Free file gov Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Free file gov   See Publication 505 to make sure you will have the right amount withheld. Free file gov It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Free file gov Paying estimated tax. Free file gov   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Free file gov You can use its payment vouchers to make your payments by check or money order. Free file gov You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Free file gov For details, see the form instructions and visit IRS. Free file gov gov. Free file gov    You can pay all the employment taxes at once or you can pay them in installments. Free file gov If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Free file gov Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Free file gov Payment option for business employers. Free file gov   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Free file gov You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Free file gov For information on depositing employment taxes, see Publication 15 (Circular E). Free file gov   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free file gov See Business employment tax returns, later. Free file gov    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Free file gov You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Free file gov More information. Free file gov   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Free file gov What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Free file gov Social security and Medicare wages. Free file gov FUTA wages. Free file gov Wages from which you withhold federal income tax. Free file gov For information on ordering employment tax forms, see How To Get Tax Help, later. Free file gov Employer identification number (EIN). Free file gov   You must include your employer identification number (EIN) on the forms you file for your household employee. Free file gov An EIN is a nine-digit number issued by the IRS. Free file gov It is not the same as a social security number. Free file gov    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Free file gov If you already have an EIN, use that number. Free file gov   If you do not have an EIN, you may apply for one online. Free file gov Go to IRS. Free file gov gov and click on the Apply for an EIN Online link under Tools. Free file gov You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Free file gov Form W-2. Free file gov   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Free file gov Social security and Medicare wages of $1,900 or more. Free file gov Wages from which you withhold federal income tax. Free file gov You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Free file gov You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Free file gov Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Free file gov Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Free file gov socialsecurity. Free file gov gov/employer for guidelines on filing electronically. Free file gov Employee who leaves during the year. Free file gov   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Free file gov You do not need to wait until 2015. Free file gov If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Free file gov Schedule H. Free file gov   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Free file gov Social security and Medicare wages of $1,900 or more. Free file gov FUTA wages. Free file gov Wages from which you withhold federal income tax. Free file gov File Schedule H with your 2014 federal income tax return by April 15, 2015. Free file gov If you get an extension to file your return, the extension also will apply to your Schedule H. Free file gov Filing options when no return is required. Free file gov   If you are not required to file a 2014 tax return, you have the following two options. Free file gov You can file Schedule H by itself. Free file gov See the Schedule H instructions for details. Free file gov If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Free file gov See Business employment tax returns, next. Free file gov   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Free file gov Business employment tax returns. Free file gov   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Free file gov (See Payment option for business employers, earlier. Free file gov ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Free file gov Include the FUTA tax for the employee on your Form 940. Free file gov   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Free file gov   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Free file gov For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Free file gov Both of these publications also provide information about filing Form 940. Free file gov What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Free file gov You must also keep records to support the information you enter on the forms you file. Free file gov If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Free file gov Wage and tax records. Free file gov   On each payday, you should record the date and amounts of all the following items. Free file gov Your employee's cash and noncash wages. Free file gov Any employee social security tax you withhold or agree to pay for your employee. Free file gov Any employee Medicare tax you withhold or agree to pay for your employee. Free file gov Any federal income tax you withhold. Free file gov Any state employment taxes you withhold. Free file gov Employee's social security number. Free file gov   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Free file gov Social security and Medicare wages of $1,900 or more. Free file gov Wages from which you withhold federal income tax. Free file gov You must ask for your employee's social security number no later than the first day on which you pay the wages. Free file gov You may wish to ask for it when you hire your employee. Free file gov You should ask your employee to show you his or her social security card. Free file gov The employee may show the card if it is available. Free file gov You may, but are not required to, photocopy the card if the employee provides it. Free file gov   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Free file gov An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Free file gov    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Free file gov    You also can download Form SS-5 from the Social Security Administration website at  www. Free file gov socialsecurity. Free file gov gov/online/ss-5. Free file gov pdf. Free file gov How long to keep records. Free file gov   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Free file gov Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Free file gov To qualify, you must pay these expenses so you can work or look for work. Free file gov If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Free file gov For information about the credit, see Publication 503, Child and Dependent Care Expenses. Free file gov How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Free file gov Schedule H attached to another form. Free file gov    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Free file gov S. Free file gov Individual Income Tax Return, and attach a corrected Schedule H. Free file gov If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Free file gov If you discover an error on a Schedule H that you previously filed with Form 1041, U. Free file gov S. Free file gov Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Free file gov You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free file gov Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Free file gov In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Free file gov Schedule H filed by itself. Free file gov   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Free file gov You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free file gov Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Free file gov In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Free file gov If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Free file gov (See Overpayment of tax, later. Free file gov ) When to file. Free file gov   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Free file gov If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Free file gov If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Free file gov Underpayment of tax. Free file gov   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Free file gov Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Free file gov However, underreported FUTA taxes will be subject to interest. Free file gov Overpayment of tax. Free file gov    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Free file gov However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Free file gov Adjust the overpayment. Free file gov   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Free file gov If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Free file gov If you adjust your return, you will not receive interest on your overpayment. Free file gov If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Free file gov You may not adjust your return to correct overpayments of FUTA tax. Free file gov Claim for refund process. Free file gov   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Free file gov If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Free file gov You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Free file gov Required repayment or consent. Free file gov   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Free file gov You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Free file gov You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Free file gov Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Free file gov Filing required Forms W-2 or Forms W-2c. Free file gov   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Free file gov Additional Medicare Tax. Free file gov   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Free file gov An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Free file gov For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Free file gov   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Free file gov Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Free file gov Additional information. Free file gov   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Free file gov Also, visit IRS. Free file gov gov. Free file gov How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free file gov Free help with your tax return. Free file gov   You can get free help preparing your return nationwide from IRS-certified volunteers. Free file gov The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free file gov The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free file gov Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free file gov In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free file gov To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free file gov gov, download the IRS2Go app, or call 1-800-906-9887. Free file gov   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free file gov To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free file gov aarp. Free file gov org/money/taxaide or call 1-888-227-7669. Free file gov For more information on these programs, go to IRS. Free file gov gov and enter “VITA” in the search box. Free file gov Internet. Free file gov    IRS. Free file gov gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free file gov Download the free IRS2Go app from the iTunes app store or from Google Play. Free file gov Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free file gov Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free file gov gov or download the IRS2Go app and select the Refund Status option. Free file gov The IRS issues more than 9 out of 10 refunds in less than 21 days. Free file gov Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free file gov You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free file gov The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free file gov Use the Interactive Tax Assistant (ITA) to research your tax questions. Free file gov No need to wait on the phone or stand in line. Free file gov The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free file gov When you reach the response screen, you can print the entire interview and the final response for your records. Free file gov New subject areas are added on a regular basis. Free file gov  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free file gov gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free file gov You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free file gov The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free file gov When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free file gov Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free file gov You can also ask the IRS to mail a return or an account transcript to you. Free file gov Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free file gov gov or by calling 1-800-908-9946. Free file gov Tax return and tax account transcripts are generally available for the current year and the past three years. Free file gov Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free file gov Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free file gov If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free file gov Check the status of your amended return using Where's My Amended Return? Go to IRS. Free file gov gov and enter Where's My Amended Return? in the search box. Free file gov You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free file gov It can take up to 3 weeks from the date you mailed it to show up in our system. Free file gov Make a payment using one of several safe and convenient electronic payment options available on IRS. Free file gov gov. Free file gov Select the Payment tab on the front page of IRS. Free file gov gov for more information. Free file gov Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free file gov Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free file gov gov. Free file gov Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free file gov Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free file gov gov. Free file gov Request an Electronic Filing PIN by going to IRS. Free file gov gov and entering Electronic Filing PIN in the search box. Free file gov Download forms, instructions and publications, including accessible versions for people with disabilities. Free file gov Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free file gov gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free file gov An employee can answer questions about your tax account or help you set up a payment plan. Free file gov Before you visit, check the Office Locator on IRS. Free file gov gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free file gov If you have a special need, such as a disability, you can request an appointment. Free file gov Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free file gov Apply for an Employer Identification Number (EIN). Free file gov Go to IRS. Free file gov gov and enter Apply for an EIN in the search box. Free file gov Read the Internal Revenue Code, regulations, or other official guidance. Free file gov Read Internal Revenue Bulletins. Free file gov Sign up to receive local and national tax news and more by email. Free file gov Just click on “subscriptions” above the search box on IRS. Free file gov gov and choose from a variety of options. Free file gov Phone. Free file gov    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free file gov Download the free IRS2Go app from the iTunes app store or from Google Play. Free file gov Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free file gov gov, or download the IRS2Go app. Free file gov Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free file gov The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free file gov Most VITA and TCE sites offer free electronic filing. Free file gov Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free file gov Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free file gov Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free file gov If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free file gov The IRS issues more than 9 out of 10 refunds in less than 21 days. Free file gov Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free file gov Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free file gov The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free file gov Note, the above information is for our automated hotline. Free file gov Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free file gov Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free file gov You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free file gov It can take up to 3 weeks from the date you mailed it to show up in our system. Free file gov Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free file gov You should receive your order within 10 business days. Free file gov Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free file gov If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free file gov Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free file gov The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free file gov These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free file gov Walk-in. Free file gov   You can find a selection of forms, publications and services — in-person. Free file gov Products. Free file gov You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free file gov Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free file gov Services. Free file gov You can walk in to your local TAC for face-to-face tax help. Free file gov An employee can answer questions about your tax account or help you set up a payment plan. Free file gov Before visiting, use the Office Locator tool on IRS. Free file gov gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free file gov Mail. Free file gov   You can send your order for forms, instructions, and publications to the address below. Free file gov You should receive a response within 10 business days after your request is received. Free file gov Internal Revenue Service 1201 N. Free file gov Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free file gov The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free file gov Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free file gov   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free file gov We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free file gov You face (or your business is facing) an immediate threat of adverse action. Free file gov You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free file gov   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free file gov Here's why we can help: TAS is an independent organization within the IRS. Free file gov Our advocates know how to work with the IRS. Free file gov Our services are free and tailored to meet your needs. Free file gov We have offices in every state, the District of Columbia, and Puerto Rico. Free file gov   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free file gov   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free file gov If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free file gov Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free file gov Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free file gov Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free file gov Sample W-2 Form This image is too large to be displayed in the current screen. Free file gov Please click the link to view the image. Free file gov Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications