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Free State Taxs

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Free State Taxs

Free state taxs Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Free state taxs Assistance (see Tax help) B Basis Adjusted, Adjusted basis. Free state taxs Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. Free state taxs , Basis in installment obligation. Free state taxs , Basis in installment obligation. Free state taxs Installment sale, Adjusted basis for installment sale purposes. Free state taxs Repossessed property, Basis in repossessed property. Free state taxs , Basis. Free state taxs Bond, Bond. Free state taxs Buyer's note, Buyer's note. Free state taxs C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. Free state taxs D Dealer sales, special rule, Dealer sales. Free state taxs Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). Free state taxs , Fair market value (FMV). Free state taxs Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. Free state taxs 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. Free state taxs Schedule D (Form 1040), Schedule D (Form 1040), Other forms. Free state taxs , Schedule D (Form 1040). Free state taxs Free tax services, Free help with your tax return. Free state taxs G Gross profit percentage, Gross profit percentage. Free state taxs Gross profit, defined, Gross profit. Free state taxs Guarantee, Debt not payable on demand. Free state taxs H Help (see Tax help) I Installment obligation Defined, Installment obligation. Free state taxs Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. Free state taxs Unstated, Installment income after 2013. Free state taxs Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. Free state taxs L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. Free state taxs Third-party, Third-party note. Free state taxs O Original issue discount, Installment income after 2013. Free state taxs P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. Free state taxs Reporting sale to, Related person. Free state taxs Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. Free state taxs Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. Free state taxs Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. Free state taxs Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. Free state taxs Stock or securities, Stock or securities. Free state taxs Sales by dealers, Dealer sales. Free state taxs Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. Free state taxs Selling price Defined, Selling price. Free state taxs Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. Free state taxs T Tax help, How To Get Tax Help Third-party note, Third-party note. Free state taxs TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. Free state taxs Prev  Up     Home   More Online Publications
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The Free State Taxs

Free state taxs 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 state taxs Filing options when no return is required. Free state taxs 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 state taxs Claim for refund process. Free state taxs 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 state taxs The worker is your employee if you can control not only what work is done, but how it is done. Free state taxs 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 state taxs It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Free state taxs Example. Free state taxs You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Free state taxs Betty follows your specific instructions about household and child care duties. Free state taxs You provide the household equipment and supplies that Betty needs to do her work. Free state taxs Betty is your household employee. Free state taxs Household work. Free state taxs   Household work is work done in or around your home. Free state taxs 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 state taxs Workers who are not your employees. Free state taxs   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Free state taxs A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Free state taxs   A worker who performs child care services for you in his or her home generally is not your employee. Free state taxs   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Free state taxs Example. Free state taxs You made an agreement with John Peters to care for your lawn. Free state taxs John runs a lawn care business and offers his services to the general public. Free state taxs He provides his own tools and supplies, and he hires and pays any helpers he needs. Free state taxs Neither John nor his helpers are your household employees. Free state taxs More information. Free state taxs   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Free state taxs 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 state taxs When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Free state taxs S. Free state taxs Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free state taxs 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 state taxs You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Free state taxs Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Free state taxs You should keep the completed Form I-9 in your own records. Free state taxs Do not submit it to the IRS, the USCIS, or any other government or other entity. Free state taxs The form must be kept available for review upon notice by an authorized U. Free state taxs S. Free state taxs Government official. Free state taxs Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Free state taxs Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Free state taxs uscis. Free state taxs gov. Free state taxs 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 state taxs You also can visit the USCIS website at www. Free state taxs uscis. Free state taxs gov to get Form I-9. Free state taxs For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Free state taxs 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 state taxs To find out, read Table 1. Free state taxs You do not need to withhold federal income tax from your household employee's wages. Free state taxs But if your employee asks you to withhold it, you can. Free state taxs See Do You Need To Withhold Federal Income Tax, later. Free state taxs 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 state taxs 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 state taxs The rest of this publication does not apply to you. Free state taxs State employment taxes. Free state taxs   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Free state taxs For a list of state unemployment tax agencies, visit the U. Free state taxs S. Free state taxs Department of Labor's website at www. Free state taxs workforcesecurity. Free state taxs doleta. Free state taxs gov/unemploy/agencies. Free state taxs asp. Free state taxs You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free state taxs    Table 1. Free state taxs Do You Need To Pay Employment Taxes? IF you . Free state taxs . Free state taxs . Free state taxs THEN you need to . Free state taxs . Free state taxs . Free state taxs A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Free state taxs Withhold and pay social security and Medicare taxes. Free state taxs The taxes are 15. Free state taxs 3%1 of cash wages. Free state taxs Your employee's share is 7. Free state taxs 65%1. Free state taxs   (You can choose to pay it yourself and not withhold it. Free state taxs ) Your share is 7. Free state taxs 65%. Free state taxs   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 state taxs B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Free state taxs Pay federal unemployment tax. Free state taxs The tax is 6% of cash wages. Free state taxs Wages over $7,000 a year per employee are not taxed. Free state taxs You also may owe state unemployment tax. Free state taxs   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Free state taxs 1In addition to withholding Medicare tax at 1. Free state taxs 45%, you must withhold a 0. Free state taxs 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free state taxs 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 state taxs Additional Medicare Tax is only imposed on the employee. Free state taxs There is no employer share of Additional Medicare Tax. Free state taxs 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 state taxs Note. Free state taxs If neither A nor B above applies, you do not need to pay any federal employment taxes. Free state taxs But you may still need to pay state employment taxes. Free state taxs Table 2. Free state taxs Household Employer's Checklist You may need to do the following things when you have a household employee. Free state taxs   When you hire a household employee: □ Find out if the person can legally work in the United States. Free state taxs  □ Find out if you need to pay state taxes. Free state taxs When you pay your household employee: □ Withhold social security and Medicare taxes. Free state taxs  □ Withhold federal income tax. Free state taxs  □ Decide how you will make tax payments. Free state taxs  □ Keep records. Free state taxs By February 2, 2015: □ Get an employer identification number (EIN). Free state taxs  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Free state taxs 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 state taxs 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 state taxs  If you do not have to file a return, file Schedule H by itself. Free state taxs Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Free state taxs The Medicare tax pays for hospital insurance. Free state taxs Both you and your household employee may owe social security and Medicare taxes. Free state taxs Your share is 7. Free state taxs 65% (6. Free state taxs 2% for social security tax and 1. Free state taxs 45% for Medicare tax) of the employee's social security and Medicare wages. Free state taxs Your employee's share is also 7. Free state taxs 65% (6. Free state taxs 2% for social security tax and 1. Free state taxs 45% for Medicare tax). Free state taxs In addition to withholding Medicare tax at 1. Free state taxs 45%, you must withhold a 0. Free state taxs 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free state taxs 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 state taxs Additional Medicare Tax is only imposed on the employee. Free state taxs There is no employer share of Additional Medicare Tax. Free state taxs 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 state taxs For more information on Additional Medicare Tax, visit IRS. Free state taxs gov and enter “Additional Medicare Tax” in the search box. Free state taxs Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free state taxs You are responsible for payment of your employee's share of the taxes as well as your own. Free state taxs You can either withhold your employee's share from the employee's wages or pay it from your own funds. Free state taxs If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Free state taxs Pay the taxes as discussed under How Do You Make Tax Payments, later. Free state taxs Also, see What Forms Must You File, later. Free state taxs Social security and Medicare wages. Free state taxs   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Free state taxs   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 state taxs However, any noncash wages you pay do not count as social security and Medicare wages. Free state taxs   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 state taxs Cash wages. Free state taxs   Cash wages include wages you pay by check, money order, etc. Free state taxs Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Free state taxs However, cash you give your employee in place of these items is included in cash wages. Free state taxs State disability payments treated as wages. Free state taxs   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Free state taxs For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Free state taxs Wages not counted. Free state taxs   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 state taxs Your spouse. Free state taxs Your child who is under the age of 21. Free state taxs Your parent. Free state taxs Exception: Count these wages if both the following conditions apply. Free state taxs Your parent cares for your child who is either of the following. Free state taxs 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 state taxs Your marital status is one of the following. Free state taxs 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 state taxs An employee who is under the age of 18 at any time during the year. Free state taxs Exception: Count these wages if providing household services is the employee's principal occupation. Free state taxs If the employee is a student, providing household services is not considered to be his or her principal occupation. Free state taxs 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 state taxs Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Free state taxs 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 state taxs 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 state taxs 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 state taxs If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Free state taxs See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Free state taxs Withholding the employee's share. Free state taxs   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 state taxs However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Free state taxs   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 state taxs 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 state taxs   Withhold 7. Free state taxs 65% (6. Free state taxs 2% for social security tax and 1. Free state taxs 45% for Medicare tax) from each payment of social security and Medicare wages. Free state taxs Generally, you can use Table 3 to figure the proper amount to withhold. Free state taxs You will pay the amount withheld to the IRS with your share of the taxes. Free state taxs Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Free state taxs Table 3. Free state taxs Employee Social Security (6. Free state taxs 2%) and Medicare (1. Free state taxs 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Free state taxs ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free state taxs For example, on a wage payment of $180, the employee social security tax is $11. Free state taxs 16 ($6. Free state taxs 20 tax on $100 plus $4. Free state taxs 96 on $80 wages). Free state taxs The employee Medicare tax is $2. Free state taxs 61 ($1. Free state taxs 45 tax on $100 plus $1. Free state taxs 16 on $80 wages). Free state taxs 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 state taxs 00 . Free state taxs $ . Free state taxs 06 $ . Free state taxs 01 $ 51. Free state taxs 00 . Free state taxs $ 3. Free state taxs 16 $ . Free state taxs 74 2. Free state taxs 00 . Free state taxs . Free state taxs 12 . Free state taxs 03 52. Free state taxs 00 . Free state taxs 3. Free state taxs 22 . Free state taxs 75 3. Free state taxs 00 . Free state taxs . Free state taxs 19 . Free state taxs 04 53. Free state taxs 00 . Free state taxs 3. Free state taxs 29 . Free state taxs 77 4. Free state taxs 00 . Free state taxs . Free state taxs 25 . Free state taxs 06 54. Free state taxs 00 . Free state taxs 3. Free state taxs 35 . Free state taxs 78 5. Free state taxs 00 . Free state taxs . Free state taxs 31 . Free state taxs 07 55. Free state taxs 00 . Free state taxs 3. Free state taxs 41 . Free state taxs 80 6. Free state taxs 00 . Free state taxs . Free state taxs 37 . Free state taxs 09 56. Free state taxs 00 . Free state taxs 3. Free state taxs 47 . Free state taxs 81 7. Free state taxs 00 . Free state taxs . Free state taxs 43 . Free state taxs 10 57. Free state taxs 00 . Free state taxs 3. Free state taxs 53 . Free state taxs 83 8. Free state taxs 00 . Free state taxs . Free state taxs 50 . Free state taxs 12 58. Free state taxs 00 . Free state taxs 3. Free state taxs 60 . Free state taxs 84 9. Free state taxs 00 . Free state taxs . Free state taxs 56 . Free state taxs 13 59. Free state taxs 00 . Free state taxs 3. Free state taxs 66 . Free state taxs 86 10. Free state taxs 00 . Free state taxs . Free state taxs 62 . Free state taxs 15 60. Free state taxs 00 . Free state taxs 3. Free state taxs 72 . Free state taxs 87 11. Free state taxs 00 . Free state taxs . Free state taxs 68 . Free state taxs 16 61. Free state taxs 00 . Free state taxs 3. Free state taxs 78 . Free state taxs 88 12. Free state taxs 00 . Free state taxs . Free state taxs 74 . Free state taxs 17 62. Free state taxs 00 . Free state taxs 3. Free state taxs 84 . Free state taxs 90 13. Free state taxs 00 . Free state taxs . Free state taxs 81 . Free state taxs 19 63. Free state taxs 00 . Free state taxs 3. Free state taxs 91 . Free state taxs 91 14. Free state taxs 00 . Free state taxs . Free state taxs 87 . Free state taxs 20 64. Free state taxs 00 . Free state taxs 3. Free state taxs 97 . Free state taxs 93 15. Free state taxs 00 . Free state taxs . Free state taxs 93 . Free state taxs 22 65. Free state taxs 00 . Free state taxs 4. Free state taxs 03 . Free state taxs 94 16. Free state taxs 00 . Free state taxs . Free state taxs 99 . Free state taxs 23 66. Free state taxs 00 . Free state taxs 4. Free state taxs 09 . Free state taxs 96 17. Free state taxs 00 . Free state taxs 1. Free state taxs 05 . Free state taxs 25 67. Free state taxs 00 . Free state taxs 4. Free state taxs 15 . Free state taxs 97 18. Free state taxs 00 . Free state taxs 1. Free state taxs 12 . Free state taxs 26 68. Free state taxs 00 . Free state taxs 4. Free state taxs 22 . Free state taxs 99 19. Free state taxs 00 . Free state taxs 1. Free state taxs 18 . Free state taxs 28 69. Free state taxs 00 . Free state taxs 4. Free state taxs 28 1. Free state taxs 00 20. Free state taxs 00 . Free state taxs 1. Free state taxs 24 . Free state taxs 29 70. Free state taxs 00 . Free state taxs 4. Free state taxs 34 1. Free state taxs 02 21. Free state taxs 00 . Free state taxs 1. Free state taxs 30 . Free state taxs 30 71. Free state taxs 00 . Free state taxs 4. Free state taxs 40 1. Free state taxs 03 22. Free state taxs 00 . Free state taxs 1. Free state taxs 36 . Free state taxs 32 72. Free state taxs 00 . Free state taxs 4. Free state taxs 46 1. Free state taxs 04 23. Free state taxs 00 . Free state taxs 1. Free state taxs 43 . Free state taxs 33 73. Free state taxs 00 . Free state taxs 4. Free state taxs 53 1. Free state taxs 06 24. Free state taxs 00 . Free state taxs 1. Free state taxs 49 . Free state taxs 35 74. Free state taxs 00 . Free state taxs 4. Free state taxs 59 1. Free state taxs 07 25. Free state taxs 00 . Free state taxs 1. Free state taxs 55 . Free state taxs 36 75. Free state taxs 00 . Free state taxs 4. Free state taxs 65 1. Free state taxs 09 26. Free state taxs 00 . Free state taxs 1. Free state taxs 61 . Free state taxs 38 76. Free state taxs 00 . Free state taxs 4. Free state taxs 71 1. Free state taxs 10 27. Free state taxs 00 . Free state taxs 1. Free state taxs 67 . Free state taxs 39 77. Free state taxs 00 . Free state taxs 4. Free state taxs 77 1. Free state taxs 12 28. Free state taxs 00 . Free state taxs 1. Free state taxs 74 . Free state taxs 41 78. Free state taxs 00 . Free state taxs 4. Free state taxs 84 1. Free state taxs 13 29. Free state taxs 00 . Free state taxs 1. Free state taxs 80 . Free state taxs 42 79. Free state taxs 00 . Free state taxs 4. Free state taxs 90 1. Free state taxs 15 30. Free state taxs 00 . Free state taxs 1. Free state taxs 86 . Free state taxs 44 80. Free state taxs 00 . Free state taxs 4. Free state taxs 96 1. Free state taxs 16 31. Free state taxs 00 . Free state taxs 1. Free state taxs 92 . Free state taxs 45 81. Free state taxs 00 . Free state taxs 5. Free state taxs 02 1. Free state taxs 17 32. Free state taxs 00 . Free state taxs 1. Free state taxs 98 . Free state taxs 46 82. Free state taxs 00 . Free state taxs 5. Free state taxs 08 1. Free state taxs 19 33. Free state taxs 00 . Free state taxs 2. Free state taxs 05 . Free state taxs 48 83. Free state taxs 00 . Free state taxs 5. Free state taxs 15 1. Free state taxs 20 34. Free state taxs 00 . Free state taxs 2. Free state taxs 11 . Free state taxs 49 84. Free state taxs 00 . Free state taxs 5. Free state taxs 21 1. Free state taxs 22 35. Free state taxs 00 . Free state taxs 2. Free state taxs 17 . Free state taxs 51 85. Free state taxs 00 . Free state taxs 5. Free state taxs 27 1. Free state taxs 23 36. Free state taxs 00 . Free state taxs 2. Free state taxs 23 . Free state taxs 52 86. Free state taxs 00 . Free state taxs 5. Free state taxs 33 1. Free state taxs 25 37. Free state taxs 00 . Free state taxs 2. Free state taxs 29 . Free state taxs 54 87. Free state taxs 00 . Free state taxs 5. Free state taxs 39 1. Free state taxs 26 38. Free state taxs 00 . Free state taxs 2. Free state taxs 36 . Free state taxs 55 88. Free state taxs 00 . Free state taxs 5. Free state taxs 46 1. Free state taxs 28 39. Free state taxs 00 . Free state taxs 2. Free state taxs 42 . Free state taxs 57 89. Free state taxs 00 . Free state taxs 5. Free state taxs 52 1. Free state taxs 29 40. Free state taxs 00 . Free state taxs 2. Free state taxs 48 . Free state taxs 58 90. Free state taxs 00 . Free state taxs 5. Free state taxs 58 1. Free state taxs 31 41. Free state taxs 00 . Free state taxs 2. Free state taxs 54 . Free state taxs 59 91. Free state taxs 00 . Free state taxs 5. Free state taxs 64 1. Free state taxs 32 42. Free state taxs 00 . Free state taxs 2. Free state taxs 60 . Free state taxs 61 92. Free state taxs 00 . Free state taxs 5. Free state taxs 70 1. Free state taxs 33 43. Free state taxs 00 . Free state taxs 2. Free state taxs 67 . Free state taxs 62 93. Free state taxs 00 . Free state taxs 5. Free state taxs 77 1. Free state taxs 35 44. Free state taxs 00 . Free state taxs 2. Free state taxs 73 . Free state taxs 64 94. Free state taxs 00 . Free state taxs 5. Free state taxs 83 1. Free state taxs 36 45. Free state taxs 00 . Free state taxs 2. Free state taxs 79 . Free state taxs 65 95. Free state taxs 00 . Free state taxs 5. Free state taxs 89 1. Free state taxs 38 46. Free state taxs 00 . Free state taxs 2. Free state taxs 85 . Free state taxs 67 96. Free state taxs 00 . Free state taxs 5. Free state taxs 95 1. Free state taxs 39 47. Free state taxs 00 . Free state taxs 2. Free state taxs 91 . Free state taxs 68 97. Free state taxs 00 . Free state taxs 6. Free state taxs 01 1. Free state taxs 41 48. Free state taxs 00 . Free state taxs 2. Free state taxs 98 . Free state taxs 70 98. Free state taxs 00 . Free state taxs 6. Free state taxs 08 1. Free state taxs 42 49. Free state taxs 00 . Free state taxs 3. Free state taxs 04 . Free state taxs 71 99. Free state taxs 00 . Free state taxs 6. Free state taxs 14 1. Free state taxs 44 50. Free state taxs 00 . Free state taxs 3. Free state taxs 10 . Free state taxs 73 100. Free state taxs 00 . Free state taxs 6. Free state taxs 20 1. Free state taxs 45 1In addition to withholding Medicare tax at 1. Free state taxs 45%, you must withhold a 0. Free state taxs 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free state taxs 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 state taxs Additional Medicare Tax is only imposed on the employee. Free state taxs There is no employer share of Additional Medicare Tax. Free state taxs 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 state taxs   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Free state taxs If you withhold too much, you should repay the employee. Free state taxs    In addition to withholding Medicare tax at 1. Free state taxs 45%, you must withhold a 0. Free state taxs 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free state taxs 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 state taxs Additional Medicare Tax is only imposed on the employee. Free state taxs There is no employer share of Additional Medicare Tax. Free state taxs 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 state taxs For more information on Additional Medicare Tax, visit IRS. Free state taxs gov and enter “Additional Medicare Tax” in the search box. Free state taxs Example. Free state taxs On February 13, 2014, Mary Brown hired Jane R. Free state taxs 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 state taxs Jane worked for the remainder of the year (a total of 46 weeks). Free state taxs Mary did not give Jane a Form W-4 to request federal or state tax withholding. Free state taxs The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Free state taxs See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Free state taxs Total cash wages paid to Jane $2,300. Free state taxs 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Free state taxs 60 ($2,300 x 6. Free state taxs 2% (. Free state taxs 062))         Medicare tax $33. Free state taxs 35       ($2,300 x 1. Free state taxs 45% (. Free state taxs 0145)) Mary's share of:     Social security tax $142. Free state taxs 60  ($2,300 x 6. Free state taxs 2% (. Free state taxs 062))           Medicare tax $33. Free state taxs 35  ($2,300 x 1. Free state taxs 45% (. Free state taxs 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Free state taxs 00   Box 4: Social security tax withheld 142. Free state taxs 60   Box 6: Medicare tax withheld 33. Free state taxs 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Free state taxs Not withholding the employee's share. Free state taxs   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 state taxs 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 state taxs However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Free state taxs Example. Free state taxs 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 state taxs You expect to pay your employee $1,900 or more for the year. Free state taxs You decide to pay your employee's share of social security and Medicare taxes from your own funds. Free state taxs You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Free state taxs For social security and Medicare tax purposes, your employee's wages each payday are $100. Free state taxs For each wage payment, you will pay $15. Free state taxs 30 when you pay the taxes. Free state taxs This is $7. Free state taxs 65 ($6. Free state taxs 20 for social security tax + $1. Free state taxs 45 for Medicare tax) to cover your employee's share plus $7. Free state taxs 65 ($6. Free state taxs 20 for social security tax + $1. Free state taxs 45 for Medicare tax) for your share. Free state taxs For income tax purposes, your employee's wages each payday are $107. Free state taxs 65 ($100 + the $7. Free state taxs 65 you will pay to cover your employee's share of social security and Medicare taxes). Free state taxs 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 state taxs Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Free state taxs Or, you may owe only the FUTA tax or only the state unemployment tax. Free state taxs To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Free state taxs For a list of state unemployment tax agencies, visit the U. Free state taxs S. Free state taxs Department of Labor's website at www. Free state taxs workforcesecurity. Free state taxs doleta. Free state taxs gov/unemploy/agencies. Free state taxs asp. Free state taxs You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free state taxs The FUTA tax is 6. Free state taxs 0% of your employee's FUTA wages. Free state taxs However, you may be able to take a credit of up to 5. Free state taxs 4% against the FUTA tax, resulting in a net tax rate of 0. Free state taxs 6%. Free state taxs 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 state taxs 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 state taxs (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Free state taxs ) Note. Free state taxs   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Free state taxs The term “legal holiday” means any legal holiday in the District of Columbia. Free state taxs Pay the tax as discussed under How Do You Make Tax Payments, later. Free state taxs Also, see What Forms Must You File, later. Free state taxs Note. Free state taxs   The 5. Free state taxs 4% credit is reduced for wages paid in a credit reduction state. Free state taxs See the Instructions for Schedule H (Form 1040). Free state taxs Do not withhold the FUTA tax from your employee's wages. Free state taxs You must pay it from your own funds. Free state taxs FUTA wages. Free state taxs   Figure the FUTA tax on the FUTA wages you pay. Free state taxs 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 state taxs (A calendar quarter is January through March, April through June, July through September, or October through December. Free state taxs ) 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 state taxs For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Free state taxs Wages not counted. Free state taxs   Do not count wages you pay to any of the following individuals as FUTA wages. Free state taxs Your spouse. Free state taxs Your child who is under the age of 21. Free state taxs Your parent. Free state taxs Credit for 2013. Free state taxs   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 state taxs 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 state taxs Worksheet A. Free state taxs Worksheet for Credit for Late Contributions 1. Free state taxs Enter the amount from Schedule H, line 22   2. Free state taxs Enter the amount from Schedule H, line 19   3. Free state taxs Subtract line 2 from line 1. Free state taxs If zero or less, enter -0-   4. Free state taxs Enter total contributions paid to the state(s) after the Form 1040 due date   5. Free state taxs Enter the smaller of line 3 or line 4   6. Free state taxs Multiply line 5 by . Free state taxs 90 (90%)   7. Free state taxs Add lines 2 and 6   8. Free state taxs 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 state taxs You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Free state taxs The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Free state taxs If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Free state taxs If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Free state taxs Pay the tax as discussed under How Do You Make Tax Payments, later. Free state taxs Also, see What Forms Must You File, later. Free state taxs Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Free state taxs Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Free state taxs 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 state taxs Publication 15 (Circular E) contains detailed instructions. Free state taxs Wages. Free state taxs   Figure federal income tax withholding on both cash and noncash wages you pay. Free state taxs Measure wages you pay in any form other than cash by the fair market value of the noncash item. Free state taxs   Do not count as wages any of the following items. Free state taxs Meals provided to your employee at your home for your convenience. Free state taxs Lodging provided to your employee at your home for your convenience and as a condition of employment. Free state taxs 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 state taxs 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 state taxs See Publication 15-B for special requirements for this exclusion. Free state taxs 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 state taxs   See Publication 15 (Circular E) for more information on cash and noncash wages. Free state taxs Paying tax without withholding. Free state taxs   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 state taxs It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Free state taxs 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 state taxs This credit reduces their tax or allows them to receive a payment from the IRS. Free state taxs You also may have to give your employee a notice about the EIC. Free state taxs Notice about the EIC. Free state taxs   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Free state taxs 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 state taxs   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 state taxs 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 state taxs Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Free state taxs Your own written statement with the same wording as in Notice 797. Free state taxs 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 state taxs 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 state taxs If Form W-2 is not required, you must notify the employee by February 7, 2015. Free state taxs   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 state taxs 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 state taxs 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 state taxs Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Free state taxs Add these household employment taxes to your income tax. Free state taxs Pay the amount due by April 15, 2015. Free state taxs For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Free state taxs 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 state taxs You can pay the additional tax in any of the following ways. Free state taxs Ask your employer to withhold more federal income tax from your wages in 2014. Free state taxs Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Free state taxs Make estimated tax payments for 2014 to the IRS. Free state taxs Increase your payments if you already make estimated tax payments. Free state taxs 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 state taxs (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Free state taxs ) However, you will not be subject to the penalty if both of the following situations apply to you. Free state taxs You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Free state taxs Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Free state taxs Asking for more federal income tax withholding. Free state taxs   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 state taxs Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Free state taxs   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 state taxs Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Free state taxs   See Publication 505 to make sure you will have the right amount withheld. Free state taxs 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 state taxs Paying estimated tax. Free state taxs   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Free state taxs You can use its payment vouchers to make your payments by check or money order. Free state taxs You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Free state taxs For details, see the form instructions and visit IRS. Free state taxs gov. Free state taxs    You can pay all the employment taxes at once or you can pay them in installments. Free state taxs If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Free state taxs Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Free state taxs Payment option for business employers. Free state taxs   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 state taxs 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 state taxs For information on depositing employment taxes, see Publication 15 (Circular E). Free state taxs   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 state taxs See Business employment tax returns, later. Free state taxs    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 state taxs You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Free state taxs More information. Free state taxs   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 state taxs 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 state taxs Social security and Medicare wages. Free state taxs FUTA wages. Free state taxs Wages from which you withhold federal income tax. Free state taxs For information on ordering employment tax forms, see How To Get Tax Help, later. Free state taxs Employer identification number (EIN). Free state taxs   You must include your employer identification number (EIN) on the forms you file for your household employee. Free state taxs An EIN is a nine-digit number issued by the IRS. Free state taxs It is not the same as a social security number. Free state taxs    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 state taxs If you already have an EIN, use that number. Free state taxs   If you do not have an EIN, you may apply for one online. Free state taxs Go to IRS. Free state taxs gov and click on the Apply for an EIN Online link under Tools. Free state taxs 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 state taxs Form W-2. Free state taxs   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Free state taxs Social security and Medicare wages of $1,900 or more. Free state taxs Wages from which you withhold federal income tax. Free state taxs You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Free state taxs 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 state taxs Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Free state taxs Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Free state taxs socialsecurity. Free state taxs gov/employer for guidelines on filing electronically. Free state taxs Employee who leaves during the year. Free state taxs   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 state taxs You do not need to wait until 2015. Free state taxs 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 state taxs Schedule H. Free state taxs   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Free state taxs Social security and Medicare wages of $1,900 or more. Free state taxs FUTA wages. Free state taxs Wages from which you withhold federal income tax. Free state taxs File Schedule H with your 2014 federal income tax return by April 15, 2015. Free state taxs If you get an extension to file your return, the extension also will apply to your Schedule H. Free state taxs Filing options when no return is required. Free state taxs   If you are not required to file a 2014 tax return, you have the following two options. Free state taxs You can file Schedule H by itself. Free state taxs See the Schedule H instructions for details. Free state taxs 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 state taxs See Business employment tax returns, next. Free state taxs   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 state taxs Business employment tax returns. Free state taxs   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Free state taxs (See Payment option for business employers, earlier. Free state taxs ) 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 state taxs Include the FUTA tax for the employee on your Form 940. Free state taxs   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 state taxs   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Free state taxs For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Free state taxs Both of these publications also provide information about filing Form 940. Free state taxs 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 state taxs You must also keep records to support the information you enter on the forms you file. Free state taxs 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 state taxs Wage and tax records. Free state taxs   On each payday, you should record the date and amounts of all the following items. Free state taxs Your employee's cash and noncash wages. Free state taxs Any employee social security tax you withhold or agree to pay for your employee. Free state taxs Any employee Medicare tax you withhold or agree to pay for your employee. Free state taxs Any federal income tax you withhold. Free state taxs Any state employment taxes you withhold. Free state taxs Employee's social security number. Free state taxs   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 state taxs Social security and Medicare wages of $1,900 or more. Free state taxs Wages from which you withhold federal income tax. Free state taxs You must ask for your employee's social security number no later than the first day on which you pay the wages. Free state taxs You may wish to ask for it when you hire your employee. Free state taxs You should ask your employee to show you his or her social security card. Free state taxs The employee may show the card if it is available. Free state taxs You may, but are not required to, photocopy the card if the employee provides it. Free state taxs   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 state taxs 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 state taxs    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Free state taxs    You also can download Form SS-5 from the Social Security Administration website at  www. Free state taxs socialsecurity. Free state taxs gov/online/ss-5. Free state taxs pdf. Free state taxs How long to keep records. Free state taxs   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 state taxs 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 state taxs To qualify, you must pay these expenses so you can work or look for work. Free state taxs 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 state taxs For information about the credit, see Publication 503, Child and Dependent Care Expenses. Free state taxs 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 state taxs Schedule H attached to another form. Free state taxs    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 state taxs S. Free state taxs Individual Income Tax Return, and attach a corrected Schedule H. Free state taxs If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Free state taxs If you discover an error on a Schedule H that you previously filed with Form 1041, U. Free state taxs S. Free state taxs Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Free state taxs You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free state taxs 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 state taxs 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 state taxs Schedule H filed by itself. Free state taxs   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 state taxs You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free state taxs 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 state taxs 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 state taxs 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 state taxs (See Overpayment of tax, later. Free state taxs ) When to file. Free state taxs   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Free state taxs 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 state taxs 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 state taxs Underpayment of tax. Free state taxs   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Free state taxs 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 state taxs However, underreported FUTA taxes will be subject to interest. Free state taxs Overpayment of tax. Free state taxs    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Free state taxs 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 state taxs Adjust the overpayment. Free state taxs   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 state taxs 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 state taxs If you adjust your return, you will not receive interest on your overpayment. Free state taxs 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 state taxs You may not adjust your return to correct overpayments of FUTA tax. Free state taxs Claim for refund process. Free state taxs   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 state taxs 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 state taxs 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 state taxs Required repayment or consent. Free state taxs   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 state taxs You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Free state taxs 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 state taxs 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 state taxs Filing required Forms W-2 or Forms W-2c. Free state taxs   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 state taxs Additional Medicare Tax. Free state taxs   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 state taxs An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Free state taxs 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 state taxs   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 state taxs 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 state taxs Additional information. Free state taxs   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 state taxs Also, visit IRS. Free state taxs gov. Free state taxs 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 state taxs Free help with your tax return. Free state taxs   You can get free help preparing your return nationwide from IRS-certified volunteers. Free state taxs The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free state taxs The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free state taxs 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 state taxs In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free state taxs To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free state taxs gov, download the IRS2Go app, or call 1-800-906-9887. Free state taxs   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state taxs To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state taxs aarp. Free state taxs org/money/taxaide or call 1-888-227-7669. Free state taxs For more information on these programs, go to IRS. Free state taxs gov and enter “VITA” in the search box. Free state taxs Internet. Free state taxs    IRS. Free state taxs gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free state taxs Download the free IRS2Go app from the iTunes app store or from Google Play. Free state taxs 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 state taxs Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free state taxs gov or download the IRS2Go app and select the Refund Status option. Free state taxs The IRS issues more than 9 out of 10 refunds in less than 21 days. Free state taxs 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 state taxs You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state taxs The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free state taxs Use the Interactive Tax Assistant (ITA) to research your tax questions. Free state taxs No need to wait on the phone or stand in line. Free state taxs 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 state taxs When you reach the response screen, you can print the entire interview and the final response for your records. Free state taxs New subject areas are added on a regular basis. Free state taxs  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free state taxs gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free state taxs You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free state taxs The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free state taxs 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 state taxs 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 state taxs You can also ask the IRS to mail a return or an account transcript to you. Free state taxs Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free state taxs gov or by calling 1-800-908-9946. Free state taxs Tax return and tax account transcripts are generally available for the current year and the past three years. Free state taxs Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free state taxs Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free state taxs 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 state taxs Check the status of your amended return using Where's My Amended Return? Go to IRS. Free state taxs gov and enter Where's My Amended Return? in the search box. Free state taxs You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free state taxs It can take up to 3 weeks from the date you mailed it to show up in our system. Free state taxs Make a payment using one of several safe and convenient electronic payment options available on IRS. Free state taxs gov. Free state taxs Select the Payment tab on the front page of IRS. Free state taxs gov for more information. Free state taxs Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free state taxs Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free state taxs gov. Free state taxs 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 state taxs Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free state taxs gov. Free state taxs Request an Electronic Filing PIN by going to IRS. Free state taxs gov and entering Electronic Filing PIN in the search box. Free state taxs Download forms, instructions and publications, including accessible versions for people with disabilities. Free state taxs Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free state taxs gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free state taxs An employee can answer questions about your tax account or help you set up a payment plan. Free state taxs Before you visit, check the Office Locator on IRS. Free state taxs 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 state taxs If you have a special need, such as a disability, you can request an appointment. Free state taxs Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free state taxs Apply for an Employer Identification Number (EIN). Free state taxs Go to IRS. Free state taxs gov and enter Apply for an EIN in the search box. Free state taxs Read the Internal Revenue Code, regulations, or other official guidance. Free state taxs Read Internal Revenue Bulletins. Free state taxs Sign up to receive local and national tax news and more by email. Free state taxs Just click on “subscriptions” above the search box on IRS. Free state taxs gov and choose from a variety of options. Free state taxs Phone. Free state taxs    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free state taxs Download the free IRS2Go app from the iTunes app store or from Google Play. Free state taxs Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free state taxs gov, or download the IRS2Go app. Free state taxs 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 state taxs The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free state taxs Most VITA and TCE sites offer free electronic filing. Free state taxs Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free state taxs Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free state taxs 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 state taxs 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 state taxs The IRS issues more than 9 out of 10 refunds in less than 21 days. Free state taxs 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 state taxs 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 state taxs The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free state taxs Note, the above information is for our automated hotline. Free state taxs 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 state taxs Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free state taxs You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free state taxs It can take up to 3 weeks from the date you mailed it to show up in our system. Free state taxs 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 state taxs You should receive your order within 10 business days. Free state taxs Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free state taxs 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 state taxs Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free state taxs The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free state taxs These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free state taxs Walk-in. Free state taxs   You can find a selection of forms, publications and services — in-person. Free state taxs Products. Free state taxs You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state taxs Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state taxs Services. Free state taxs You can walk in to your local TAC for face-to-face tax help. Free state taxs An employee can answer questions about your tax account or help you set up a payment plan. Free state taxs Before visiting, use the Office Locator tool on IRS. Free state taxs 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 state taxs Mail. Free state taxs   You can send your order for forms, instructions, and publications to the address below. Free state taxs You should receive a response within 10 business days after your request is received. Free state taxs Internal Revenue Service 1201 N. Free state taxs Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free state taxs The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state taxs Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free state taxs   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free state taxs 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 state taxs You face (or your business is facing) an immediate threat of adverse action. Free state taxs You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free state taxs   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 state taxs Here's why we can help: TAS is an independent organization within the IRS. Free state taxs Our advocates know how to work with the IRS. Free state taxs Our services are free and tailored to meet your needs. Free state taxs We have offices in every state, the District of Columbia, and Puerto Rico. Free state taxs   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 state taxs   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free state taxs If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free state taxs 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 state taxs Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free state taxs Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free state taxs Sample W-2 Form This image is too large to be displayed in the current screen. Free state taxs Please click the link to view the image. Free state taxs 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