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Free Tax Filing 2012

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Free Tax Filing 2012

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The Free Tax Filing 2012

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