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Free tax com Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. Free tax com gov for information about Publication 584-B, at www. Free tax com irs. Free tax com gov/pub584b. Free tax com Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. Free tax com Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. Free tax com It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. Free tax com These schedules, however, are for your information only. Free tax com You must complete Form 4684, Casualties and Thefts, to report your loss. Free tax com Prev  Up  Next   Home   More Online Publications
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Free tax com Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Free tax com irs. Free tax com gov/pub51. Free tax com What's New Social security and Medicare tax for 2014. Free tax com  The social security tax rate is 6. Free tax com 2% each for the employee and employer, unchanged from 2013. Free tax com The social security wage base limit is $117,000. Free tax com The Medicare tax rate is 1. Free tax com 45% each for the employee and employer, unchanged from 2013. Free tax com There is no wage base limit for Medicare tax. Free tax com Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free tax com Withholding allowance. Free tax com  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free tax com Change of responsible party. Free tax com  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Free tax com Form 8822-B must be filed within 60 days of the change. Free tax com If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Free tax com For a definition of "responsible party", see the Form 8822-B instructions. Free tax com Same-sex marriage. Free tax com  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free tax com For more information, see Revenue Ruling 2013-17, 2013-38 I. Free tax com R. Free tax com B. Free tax com 201, available at www. Free tax com irs. Free tax com gov/irb/2013-38_IRB/ar07. Free tax com html. Free tax com Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free tax com Notice 2013-61, 2013-44 I. Free tax com R. Free tax com B. Free tax com 432, is available at www. Free tax com irs. Free tax com gov/irb/2013-44_IRB/ar10. Free tax com html. Free tax com Reminders Additional Medicare Tax withholding. Free tax com  In addition to withholding Medicare tax at 1. Free tax com 45%, you must withhold a 0. Free tax com 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax com 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 tax com Additional Medicare Tax is only imposed on the employee. Free tax com There is no employer share of Additional Medicare Tax. Free tax com 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 tax com 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 tax com For more information on Additional Medicare Tax, visit IRS. Free tax com gov and enter “Additional Medicare Tax” in the search box. Free tax com Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free tax com  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free tax com 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 tax com For more information, visit IRS. Free tax com gov and enter “work opportunity tax credit” in the search box. Free tax com Outsourcing payroll duties. Free tax com  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Free tax com The employer remains responsible if the third party fails to perform any required action. Free tax com If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Free tax com gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free tax com COBRA premium assistance credit. Free tax com  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Free tax com For more information, see COBRA premium assistance credit under Introduction. Free tax com Compensation paid to H-2A foreign agricultural workers. Free tax com  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Free tax com Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Free tax com On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free tax com An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Free tax com In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Free tax com Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free tax com These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free tax com 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 tax com Additional employment tax information. Free tax com  Visit the IRS website at www. Free tax com irs. Free tax com gov/businesses and click on Employment Taxes under Businesses Topics. Free tax com For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free tax com m. Free tax com –7:00 p. Free tax com m. Free tax com local time (Alaska and Hawaii follow Pacific time). Free tax com Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Free tax com Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free tax com  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free tax com Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Free tax com See Regulations sections 1. Free tax com 1361-4(a)(7) and 301. Free tax com 7701-2(c)(2)(iv). Free tax com Differential wage payments. Free tax com  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Free tax com For more information, see Publication 15 (Circular E). Free tax com Federal tax deposits must be made by electronic funds transfer. Free tax com  You must use electronic funds transfer to make all federal tax deposits. Free tax com Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free tax com 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 tax com Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free tax com EFTPS is a free service provided by the Department of Treasury. Free tax com Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free tax com For more information on making federal tax deposits, see How To Deposit in section 7. Free tax com To get more information about EFTPS or to enroll in EFTPS, visit www. Free tax com eftps. Free tax com gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free tax com Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free tax com Electronic filing and payment. Free tax com  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Free tax com Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Free tax com Spend less time and worry on taxes and more time running your business. Free tax com Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free tax com For e-file, visit the IRS website at www. Free tax com irs. Free tax com gov/efile for additional information. Free tax com For EFTPS, visit www. Free tax com eftps. Free tax com gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Free tax com For electronic filing of Form W-2, visit www. Free tax com socialsecurity. Free tax com gov/employer. Free tax com If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free tax com If a valid EIN is not provided, the return or payment will not be processed. Free tax com This may result in penalties and delays in processing your return or payment. Free tax com Electronic funds withdrawal (EFW). Free tax com  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Free tax com However, do not use EFW to make federal tax deposits. Free tax com For more information on paying your taxes using EFW, visit the IRS website at www. Free tax com irs. Free tax com gov/e-pay. Free tax com A fee may be charged to file electronically. Free tax com Credit or debit card payments. Free tax com   Employers can pay the balance due shown on Form 943 by credit or debit card. Free tax com Do not use a credit or debit card to make federal tax deposits. Free tax com For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Free tax com irs. Free tax com gov/e-pay. Free tax com When you hire a new employee. Free tax com  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Free tax com Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Free tax com If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Free tax com If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Free tax com See section 1 for more information. Free tax com Eligibility for employment. Free tax com  You must verify that each new employee is legally eligible to work in the United States. Free tax com This includes completing the U. Free tax com S. Free tax com Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free tax com You can get the form from USCIS offices or by calling 1-800-870-3676. Free tax com Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Free tax com uscis. Free tax com gov for more information. Free tax com New hire reporting. Free tax com   You are required to report any new employee to a designated state new-hire registry. Free tax com A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Free tax com Many states accept a copy of Form W-4 with employer information added. Free tax com Visit the Office of Child Support Enforcement's website at www. Free tax com acf. Free tax com hhs. Free tax com gov/programs/cse/newhire for more information. Free tax com Dishonored payments. Free tax com  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free tax com The penalty is $25 or 2% of the payment, whichever is more. Free tax com However, the penalty on dishonored payments of $24. Free tax com 99 or less is an amount equal to the payment. Free tax com For example, a dishonored payment of $18 is charged a penalty of $18. Free tax com Forms in Spanish. Free tax com  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free tax com For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Free tax com For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Free tax com References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Free tax com Information returns. Free tax com  You may be required to file information returns to report certain types of payments made during the year. Free tax com For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Free tax com For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Free tax com Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Free tax com See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Free tax com If you file 250 or more Forms W-2, you must file them electronically. Free tax com SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Free tax com Information reporting customer service site. Free tax com  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Free tax com If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Free tax com The call site can also be reached by email at mccirp@irs. Free tax com gov. Free tax com Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Free tax com Web-based application for an employer identification number (EIN). Free tax com  You can apply for an employer identification number (EIN) online by visiting IRS. Free tax com gov and clicking on the Apply for an EIN Online link under Tools. Free tax com When a crew leader furnishes workers to you. Free tax com  Record the crew leader's name, address, and EIN. Free tax com See sections 2 and 10. Free tax com Change of address. Free tax com  Use Form 8822-B to notify the IRS of an address change. Free tax com Do not mail form 8822-B with your employment tax return. Free tax com Ordering forms and publications. Free tax com  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Free tax com irs. Free tax com gov/businesses. Free tax com Click on the Online Ordering for Information Returns and Employer Returns. Free tax com You can also visit www. Free tax com irs. Free tax com gov/formspubs to download other forms and publications. Free tax com Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Free tax com Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Free tax com socialsecurity. Free tax com gov/employer, to register for Business Services Online. Free tax com You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Free tax com Form W-3 will be created for you based on your Forms W-2. Free tax com Tax Questions. Free tax com   If you have a tax question, check the information available on IRS. Free tax com gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free tax com m. Free tax com –7:00 p. Free tax com m. Free tax com local time (Alaska and Hawaii follow Pacific time). Free tax com We cannot answer tax questions sent to the address provided later for comments and suggestions. Free tax com Recordkeeping. Free tax com  Keep all records of employment taxes for at least 4 years. Free tax com These should be available for IRS review. Free tax com Your records should include the following information. Free tax com Your employer identification number (EIN). Free tax com Amounts and dates of all wage, annuity, and pension payments. Free tax com Names, addresses, social security numbers, and occupations of employees and recipients. Free tax com Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Free tax com Dates of employment for each employee. Free tax com Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Free tax com Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Free tax com Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Free tax com Copies of returns filed and confirmation numbers. Free tax com Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Free tax com If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Free tax com If the crew leader has no permanent mailing address, record his or her present address. Free tax com Private delivery services. Free tax com  You can use certain private delivery services designated by the IRS to send tax returns and payments. Free tax com The list includes only the following. Free tax com DHL Express (DHL): DHL Same Day Service. Free tax com Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free tax com United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free tax com M. Free tax com , UPS Worldwide Express Plus, and UPS Worldwide Express. Free tax com For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free tax com gov and enter "private delivery service" in the search box. Free tax com Your private delivery service can tell you how to get written proof of the mailing date. Free tax com Private delivery services cannot deliver items to P. Free tax com O. Free tax com boxes. Free tax com You must use the U. Free tax com S. Free tax com Postal Service to mail any item to an IRS P. Free tax com O. Free tax com box address. Free tax com Photographs of missing children. Free tax com  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free tax com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free tax com Calendar The following are important dates and responsibilities. Free tax com See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Free tax com Also see Publication 509, Tax Calendars. Free tax com   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Free tax com A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Free tax com However, a statewide legal holiday does not delay the due date of federal tax deposits. Free tax com See Deposits on Business Days Only in section 7. Free tax com For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Free tax com S. Free tax com Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free tax com See Private delivery services under Reminders. Free tax com By January 31 . Free tax com   File Form 943. Free tax com See section 8 for more information on Form 943. Free tax com If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free tax com Furnish each employee with a completed Form W-2. Free tax com Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Free tax com File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free tax com See section 10 for more information on FUTA. Free tax com If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Free tax com File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Free tax com If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Free tax com By February 15. Free tax com  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Free tax com On February 16. Free tax com  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free tax com Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Free tax com If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Free tax com See section 5 for more information. Free tax com If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Free tax com By February 28. Free tax com   File paper Forms 1099 and 1096. Free tax com File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free tax com S. Free tax com Information Returns, with the IRS. Free tax com For electronically filed returns, see By March 31 below. Free tax com File paper Forms W-2 and W-3. Free tax com File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Free tax com For electronically filed returns, see By March 31 next. Free tax com By March 31. Free tax com   File electronic Forms W-2 and 1099. Free tax com File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free tax com 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 tax com socialsecurity. Free tax com gov/employer. Free tax com For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Free tax com By April 30, July 31, October 31, and January 31. Free tax com   Deposit FUTA taxes. Free tax com Deposit FUTA tax if the undeposited amount is over $500. Free tax com Before December 1. Free tax com  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Free tax com Introduction This publication is for employers of agricultural workers (farmworkers). Free tax com It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Free tax com Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Free tax com If you have nonfarm employees, see Publication 15 (Circular E). Free tax com If you have employees in the U. Free tax com S. Free tax com Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Free tax com Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Free tax com Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Free tax com Comments and suggestions. Free tax com   We welcome your comments about this publication and your suggestions for future editions. Free tax com   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Free tax com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax com   You can also send us comments from www. Free tax com irs. Free tax com gov/formspubs. Free tax com Click on More Information and then click on Comment on Tax Forms and Publications. Free tax com   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free tax com COBRA premium assistance credit. Free tax com   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Free tax com COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Free tax com Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Free tax com Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Free tax com Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Free tax com For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Free tax com   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Free tax com For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Free tax com   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Free tax com The assistance for the coverage can last up to 15 months. Free tax com   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Free tax com For more information, see Notice 2009-27, 2009-16 I. Free tax com R. Free tax com B. Free tax com 838, available at www. Free tax com irs. Free tax com gov/irb/2009-16_irb/ar09. Free tax com html. Free tax com   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Free tax com   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Free tax com The reimbursement is made through a credit against the employer's employment tax liabilities. Free tax com For information on how to claim the credit, see the Instructions for Form 943. Free tax com The credit is treated as a deposit made on the first day of the return period. Free tax com In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Free tax com In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Free tax com   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Free tax com Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Free tax com In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Free tax com In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Free tax com Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Free tax com Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Free tax com A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Free tax com   For more information, visit IRS. Free tax com gov and enter “COBRA” in the search box. Free tax com Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications