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Free prior year tax software 13. Free prior year tax software   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Free prior year tax software Wage limit. Free prior year tax software Federal Income Tax WithholdingNew Form W-4 for 2014. Free prior year tax software Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Free prior year tax software Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Free prior year tax software  The employee tax rate for social security is 6. Free prior year tax software 2%. Free prior year tax software Previously, the employee tax rate for social security was 4. Free prior year tax software 2%. Free prior year tax software The employer tax rate for social security remains unchanged at 6. Free prior year tax software 2%. Free prior year tax software The social security wage base limit is $113,700. Free prior year tax software The Medicare tax rate is 1. Free prior year tax software 45% each for the employee and employer, unchanged from 2012. Free prior year tax software There is no wage base limit for Medicare tax. Free prior year tax software Additional Medicare Tax. Free prior year tax software  In addition to withholding Medicare tax at 1. Free prior year tax software 45%, you must withhold a 0. Free prior year tax software 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free prior year tax software You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free prior year tax software Additional Medicare Tax is only imposed on the employee. Free prior year tax software There is no employer share of Additional Medicare Tax. Free prior year tax software All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Free prior year tax software For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Free prior year tax software For more information on Additional Medicare Tax, visit IRS. Free prior year tax software gov and enter “Additional Medicare Tax” in the search box. Free prior year tax software Leave-based donation programs to aid victims of Hurricane Sandy. Free prior year tax software  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Free prior year tax software The donated leave will not be included in the income or wages of the employee. Free prior year tax software The employer may deduct the cash payments as business expenses or charitable contributions. Free prior year tax software For more information, see Notice 2012-69, 2012-51 I. Free prior year tax software R. Free prior year tax software B. Free prior year tax software 712, available at www. Free prior year tax software irs. Free prior year tax software gov/irb/2012-51_IRB/ar09. Free prior year tax software html. Free prior year tax software Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Free prior year tax software  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Free prior year tax software Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Free prior year tax software Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free prior year tax software For more information, visit IRS. Free prior year tax software gov and enter “work opportunity credit” in the search box. Free prior year tax software What's New for 2014 Social security and Medicare tax for 2014. Free prior year tax software  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Free prior year tax software The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Free prior year tax software There is no limit on the amount of wages subject to Medicare tax. Free prior year tax software Reminders Additional employment tax information for farmers. Free prior year tax software  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Free prior year tax software For the latest information about employment tax developments impacting farmers, go to www. Free prior year tax software irs. Free prior year tax software gov/pub51. Free prior year tax software Correcting a previously filed Form 943. Free prior year tax software  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Free prior year tax software Form 943-X is filed separately from Form 943. Free prior year tax software For more information on correcting Form 943, see the Instructions for Form 943-X. Free prior year tax software Federal tax deposits must be made by electronic funds transfer. Free prior year tax software  You must use electronic funds transfer to make all federal tax deposits. Free prior year tax software Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free prior year tax software If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free prior year tax software Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free prior year tax software EFTPS is a free service provided by the Department of Treasury. Free prior year tax software Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free prior year tax software For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Free prior year tax software To get more information about EFTPS or to enroll in EFTPS, visit www. Free prior year tax software eftps. Free prior year tax software gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free prior year tax software Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free prior year tax software Important Dates for 2014 You should take the action indicated by the dates listed. Free prior year tax software See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Free prior year tax software Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Free prior year tax software For these dates, see Publication 509, Tax Calendars (For use in 2014). Free prior year tax software Note. Free prior year tax software  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 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Free prior year tax software For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Free prior year tax software Fiscal year taxpayers. Free prior year tax software  The due dates listed below apply whether you use a calendar or a fiscal year. Free prior year tax software By January 31. Free prior year tax software   File Form 943 with the IRS. Free prior year tax software If you deposited all Form 943 taxes when due, you have 10 additional days to file. Free prior year tax software Furnish each employee with a completed Form W-2, Wage and Tax Statement. Free prior year tax software Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Free prior year tax software File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 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Free prior year tax software File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Free prior year tax software For electronically filed returns, see By March 31 below. Free prior year tax software By March 31. Free prior year tax software   File electronic Forms W-2 and 1099. Free prior year tax software File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free prior year tax software For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Free prior year tax software socialsecurity. Free prior year tax software gov/employer. Free prior year tax software For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Free prior year tax software By April 30, July 31, October 31, and January 31. Free prior year tax software   Deposit FUTA taxes. Free prior year tax software Deposit FUTA tax due if it is more than $500. Free prior year tax software Before December 1. Free prior year tax software  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Free prior year tax software Introduction You are generally required to withhold federal income tax from the wages of your employees. Free prior year tax software You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Free prior year tax software You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free prior year tax software This chapter includes information about these taxes. Free prior year tax software You must also pay self-employment tax on your net earnings from farming. Free prior year tax software See chapter 12 for information on self-employment tax. Free prior year tax software Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Free prior year tax software Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Free prior year tax software Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Free prior year tax software Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Free prior year tax software Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Free prior year tax software Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Free prior year tax software Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Free prior year tax software Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Free prior year tax software For more information, see Publication 51 (Circular A). Free prior year tax software Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Free prior year tax software This is so even when you give the employee freedom of action. Free prior year tax software What matters is that you have the right to control the details of how the services are performed. Free prior year tax software You are responsible for withholding and paying employment taxes for your employees. Free prior year tax software You are also required to file employment tax returns. Free prior year tax software These requirements do not apply to amounts that you pay to independent contractors. Free prior year tax software See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Free prior year tax software If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Free prior year tax software Special rules apply to crew leaders. Free prior year tax software See Crew Leaders , later. Free prior year tax software Employer identification number (EIN). Free prior year tax software   If you have employees, you must have an EIN. Free prior year tax software If you do not have an EIN, you may apply for one online. Free prior year tax software Go to IRS. Free prior year tax software gov and click on the Apply for an EIN Online link under Tools. Free prior year tax software You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Free prior year tax software The hours of operation for both numbers are Monday–Friday form 7:00 a. Free prior year tax software m. Free prior year tax software –7:00 p. Free prior year tax software m. Free prior year tax software local time (Alaska and Hawaii follow Pacific time). Free prior year tax software You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Free prior year tax software Employee's social security number (SSN). Free prior year tax software   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Free prior year tax software Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Free prior year tax software It is also available from the SSA's website at www. Free prior year tax software socialsecurity. Free prior year tax software gov. Free prior year tax software   The employee must furnish evidence of age, identity, and U. Free prior year tax software S. Free prior year tax software citizenship or lawful immigration status permitting employment with the Form SS-5. Free prior year tax software An employee who is age 18 or older must appear in person with this evidence at an SSA office. Free prior year tax software Form I-9. Free prior year tax software    You must verify that each new employee is legally eligible to work in the United States. Free prior year tax software This includes completing the Form I-9, Employment Eligibility Verification. Free prior year tax software Form I-9 is available from the U. Free prior year tax software S. Free prior year tax software Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Free prior year tax software Form I-9 is also available from the USCIS website at www. Free prior year tax software uscis. Free prior year tax software gov. Free prior year tax software You can also contact the USCIS at 1-800-375-5283 for more information. Free prior year tax software New hire reporting. Free prior year tax software   You are required to report any new employee to a designated state new hire registry. Free prior year tax software Many states accept a copy of Form W-4 with employer information added. Free prior year tax software Visit the Office of Child Support Enforcement website at www. Free prior year tax software acf. Free prior year tax software hhs. Free prior year tax software gov/programs/cse/newhire for more information. Free prior year tax software Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Free prior year tax software However, certain exemptions may apply to wages paid to your child, spouse, or parent. Free prior year tax software Exemptions for your child. Free prior year tax software   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Free prior year tax software However, see Nonexempt services of a child or spouse , later. Free prior year tax software Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Free prior year tax software Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Free prior year tax software Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Free prior year tax software Exemptions for your spouse. Free prior year tax software   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Free prior year tax software   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Free prior year tax software Nonexempt services of a child or spouse. Free prior year tax software   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Free prior year tax software A corporation, even if it is controlled by you. Free prior year tax software A partnership, even if you are a partner. Free prior year tax software This does not apply to wages paid to your child if each partner is a parent of the child. Free prior year tax software An estate or trust, even if it is the estate of a deceased parent. Free prior year tax software In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Free prior year tax software Exemptions for your parent. Free prior year tax software   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Free prior year tax software Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Free prior year tax software You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Free prior year tax software You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Free prior year tax software   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Free prior year tax software Qualified joint venture. Free prior year tax software   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Free prior year tax software For more information about qualified joint ventures, see chapter 12. Free prior year tax software Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Free prior year tax software Social security and Medicare taxes. Free prior year tax software   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Free prior year tax software The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Free prior year tax software The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Free prior year tax software Federal income tax withholding. Free prior year tax software   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Free prior year tax software Federal unemployment (FUTA) tax. Free prior year tax software   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Free prior year tax software The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Free prior year tax software Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Free prior year tax software   The farmer is the employer of workers furnished by a crew leader in all other situations. Free prior year tax software In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Free prior year tax software For example, some farmers employ individuals to recruit farmworkers exclusively for them. Free prior year tax software Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Free prior year tax software The farmer is the employer in these cases. Free prior year tax software For information about common-law employees, see section 1 of Publication 15-A. Free prior year tax software For information about crew leaders, see the Department of Labor website at www. Free prior year tax software dol. Free prior year tax software gov/whd/regs/compliance/whdfs49. Free prior year tax software htm. Free prior year tax software Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Free prior year tax software You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Free prior year tax software The $150 test applies separately to each farmworker that you employ. Free prior year tax software If you employ a family of workers, each member is treated separately. Free prior year tax software Do not count wages paid by other employers. Free prior year tax software You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Free prior year tax software If the $2,500 test for the group is not met, the $150 test for an employee still applies. Free prior year tax software Exceptions. Free prior year tax software   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Free prior year tax software However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Free prior year tax software   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Free prior year tax software   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Free prior year tax software Religious exemption. Free prior year tax software   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Free prior year tax software This exemption is available only if both the employee and the employer are members of the group or division. Free prior year tax software   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free prior year tax software Cash wages. Free prior year tax software   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Free prior year tax software Cash wages include checks, money orders, and any kind of money or cash. Free prior year tax software   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Free prior year tax software Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Free prior year tax software For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Free prior year tax software socialsecurity. Free prior year tax software gov. Free prior year tax software Noncash wages. Free prior year tax software    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Free prior year tax software Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Free prior year tax software However, they are subject to these taxes if the substance of the transaction is a cash payment. Free prior year tax software For information on lodging provided as a condition of employment, see Publication 15-B. Free prior year tax software   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Free prior year tax software Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Free prior year tax software Tax rates and social security wage limit. Free prior year tax software   For 2013, the employer and the employee will pay the following taxes. Free prior year tax software The employer and employee each pay 6. Free prior year tax software 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Free prior year tax software The employer and employee each pay 1. Free prior year tax software 45% of cash wages for Medicare tax (hospital insurance). Free prior year tax software The employee pays 0. Free prior year tax software 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Free prior year tax software Wage limit. Free prior year tax software   The limit on wages subject to the social security tax for 2013 is $113,700. Free prior year tax software There is no limit on wages subject to the Medicare tax. Free prior year tax software All covered wages are subject to the Medicare tax. Free prior year tax software Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Free prior year tax software Paying employee's share. Free prior year tax software   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Free prior year tax software It is additional income to the employee. Free prior year tax software You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Free prior year tax software Example. Free prior year tax software Jane operates a small family fruit farm. Free prior year tax software She employs day laborers in the picking season to enable her to timely get her crop to market. Free prior year tax software She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Free prior year tax software When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Free prior year tax software For 2013, Jane paid Mary $1,000 during the year. Free prior year tax software Susan enters $1,076. Free prior year tax software 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Free prior year tax software 50 social security and Medicare taxes paid for Mary). Free prior year tax software She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Free prior year tax software Additional Medicare Tax. Free prior year tax software   In addition to withholding Medicare tax at 1. Free prior year tax software 45%, you must withhold a 0. Free prior year tax software 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free prior year tax software You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free prior year tax software Additional Medicare Tax is only imposed on the employee. Free prior year tax software There is no employer share of Additional Medicare Tax. Free prior year tax software All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Free prior year tax software   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Free prior year tax software For more information on Additional Medicare Tax, visit IRS. Free prior year tax software gov and enter “Additional Medicare Tax” in the search box. Free prior year tax software Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Free prior year tax software Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Free prior year tax software The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Free prior year tax software Form W-4. Free prior year tax software   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Free prior year tax software In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Free prior year tax software An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Free prior year tax software   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Free prior year tax software   You should give each new employee a Form W-4 as soon as you hire the employee. Free prior year tax software For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Free prior year tax software Have the employee complete and return the form to you before the first payday. Free prior year tax software If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Free prior year tax software New Form W-4 for 2014. Free prior year tax software   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Free prior year tax software Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Free prior year tax software You cannot accept substitute Forms W-4 developed by employees. Free prior year tax software How to figure withholding. Free prior year tax software   You can use one of several methods to determine the amount to withhold. Free prior year tax software The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Free prior year tax software Publication 51 (Circular A) also contains additional information about federal income tax withholding. Free prior year tax software Nonemployee compensation. Free prior year tax software   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Free prior year tax software However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Free prior year tax software For more information, see the Instructions for Form 1099-MISC. Free prior year tax software Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Free prior year tax software However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Free prior year tax software You meet the notification requirement by giving each employee any of the following. Free prior year tax software Form W-2, which contains EIC notification on the back of Copy B. Free prior year tax software A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Free prior year tax software Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Free prior year tax software Your own written statement with the exact wording of Notice 797. Free prior year tax software For more information, see Publication 51 (Circular A). Free prior year tax software Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Free prior year tax software You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Free prior year tax software If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Free prior year tax software You must also pay the employer's share of social security and Medicare taxes. Free prior year tax software There is no employer share of Additional Medicare Tax. Free prior year tax software Form 943. Free prior year tax software   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Free prior year tax software Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Free prior year tax software Deposits. Free prior year tax software   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Free prior year tax software However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Free prior year tax software   For more information on deposit rules, see Publication 51 (Circular A). Free prior year tax software Electronic deposit requirement. Free prior year tax software   You must use electronic funds transfer to make all federal tax deposits. Free prior year tax software Generally, electronic funds transfers are made using EFTPS. Free prior year tax software If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free prior year tax software Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free prior year tax software EFTPS is a free service provided by the Department of Treasury. Free prior year tax software Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free prior year tax software   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Free prior year tax software To get more information about EFTPS or to enroll in EFTPS, visit www. Free prior year tax software eftps. Free prior year tax software gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free prior year tax software Additional information about EFTPS is also available in Publication 966. Free prior year tax software Form W-2. Free prior year tax software   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Free prior year tax software However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Free prior year tax software The date the employee requests the form. Free prior year tax software The date you make your final payment of wages to the employee. Free prior year tax software Compensation paid to H-2A visa holders. Free prior year tax software   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. Free prior year tax software Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Free prior year tax software   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Free prior year tax software In this case, the worker must give the employer a completed Form W-4. Free prior year tax software Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free prior year tax software   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free prior year tax software For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Free prior year tax software Trust fund recovery penalty. Free prior year tax software   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Free prior year tax software A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Free prior year tax software A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Free prior year tax software   Willfully means voluntarily, consciously, and intentionally. Free prior year tax software Paying other expenses of the business instead of the taxes due is acting willfully. Free prior year tax software Consequences of treating an employee as an independent contractor. Free prior year tax software   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Free prior year tax software See Publication 15-A for more information. Free prior year tax software Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Free prior year tax software You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Free prior year tax software You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Free prior year tax software These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Free prior year tax software See Family Employees , earlier. Free prior year tax software Alien farmworkers. Free prior year tax software   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Free prior year tax software However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Free prior year tax software Commodity wages. Free prior year tax software   Payments in kind for farm labor are not cash wages. Free prior year tax software Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Free prior year tax software Tax rate and credit. Free prior year tax software   The gross FUTA tax rate is 6. Free prior year tax software 0% of the first $7,000 cash wages you pay to each employee during the year. Free prior year tax software However, you are given a credit of up to 5. Free prior year tax software 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Free prior year tax software If your state tax rate (experience rate) is less than 5. Free prior year tax software 4%, you may still be allowed the full 5. Free prior year tax software 4% credit. Free prior year tax software   If you do not pay the state tax, you cannot take the credit. Free prior year tax software If you are exempt from state unemployment tax for any reason, the full 6. Free prior year tax software 0% rate applies. Free prior year tax software See the Instructions for Form 940 for additional information. Free prior year tax software More information. Free prior year tax software   For more information on FUTA tax, see Publication 51 (Circular A). Free prior year tax software Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Free prior year tax software It must not be collected or deducted from the wages of your employees. Free prior year tax software Form 940. Free prior year tax software   Report FUTA tax on Form 940. Free prior year tax software The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Free prior year tax software Deposits. Free prior year tax software   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Free prior year tax software If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Free prior year tax software You can add it to the tax for the next quarter. Free prior year tax software If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Free prior year tax software If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Free prior year tax software Electronic deposit requirement. Free prior year tax software   You must use electronic funds transfer to make all federal tax deposits. Free prior year tax software Generally, electronic funds transfers are made using EFTPS. Free prior year tax software If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free prior year tax software Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free prior year tax software EFTPS is a free service provided by the Department of Treasury. Free prior year tax software Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free prior year tax software   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Free prior year tax software To get more information about EFTPS or to enroll in EFTPS, visit www. Free prior year tax software eftps. Free prior year tax software gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free prior year tax software Additional information about EFTPS is also available in Publication 966. Free prior year tax software Prev  Up  Next   Home   More Online Publications
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The Free Prior Year Tax Software

Free prior year tax software Publication 551 - Additional Material Prev  Up  Next   Home   More Online Publications