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Free Tax Filing For Low Income

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Free Tax Filing For Low Income

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

Live Telephone Assistance
When calling, you may ask questions to help you prepare your tax return, or ask about a notice you have received. Please be aware that when you conclude your discussion, our system will not permit you to return to your original responder.

Telephone Assistance for Individuals:
Toll-Free, 1-800-829-1040
 
Hours of Operation: Monday – Friday, 7:00 a.m. – 7:00 p.m. your local time (Alaska & Hawaii follow Pacific Time).

Telephone Assistance for Businesses:
Toll-Free, 1-800-829-4933

Hours of Operation: Monday – Friday, 7:00 a.m. – 7:00 p.m. your local time (Alaska & Hawaii follow Pacific Time).

Telephone Assistance for Exempt Organizations, Retirement Plan Administrators, and Government Entities:
Toll-Free, 1-877-829-5500

Hours of Operation: Monday – Friday,  8:00 a.m. to 5:00 p.m. Local Time

Telephone Assistance for people with hearing impairments:
Toll-Free 1-800-829-4059 (TDD)
Hours of Operation: Monday – Friday, 7:00 a.m. – 7:00 p.m. your local time (Alaska & Hawaii follow Pacific Time).
For further information, see Tax Topic 102.

Telephone Assistance for Individuals who believe they may be a victim of Identity Theft: No Tax Administration Impact - Did not receive a notice from the IRS. Toll-Free 1-800-908-4490 (Automated and live assistance)
Hours of Operation: Monday – Friday, 7:00 a.m. – 7:00 p.m. your local time (Alaska & Hawaii follow Pacific Time). For additional information, refer to our Identity Theft and Your Tax Records page.

Telephone Assistance for people who live outside the United States
Hours of availability vary by location. Please see our International Services page.

Face-to-Face Assistance
In certain areas, IRS also has local offices you may visit to receive assistance.

Page Last Reviewed or Updated: 05-Feb-2014

The Free Tax Filing For Low Income

Free tax filing for low income Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Free tax filing for low income They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Free tax filing for low income Chapter 36 discusses the earned income credit. Free tax filing for low income Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Free tax filing for low income Table of Contents 30. Free tax filing for low income   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Free tax filing for low income   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Free tax filing for low income Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Free tax filing for low income Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Free tax filing for low income Figuring the Child's Tax (Form 8615, Part III) 32. Free tax filing for low income   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Free tax filing for low income Employment Taxes for Household Employers 33. Free tax filing for low income   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Free tax filing for low income   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. Free tax filing for low income   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Free tax filing for low income   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Free tax filing for low income Rules for EveryoneRule 1. Free tax filing for low income Your AGI Must Be Less Than: Rule 2. Free tax filing for low income You Must Have a Valid Social Security Number (SSN) Rule 3. Free tax filing for low income Your Filing Status Cannot Be Married Filing Separately Rule 4. Free tax filing for low income You Must Be a U. Free tax filing for low income S. Free tax filing for low income Citizen or Resident Alien All Year Rule 5. Free tax filing for low income You Cannot File Form 2555 or Form 2555-EZ Rule 6. Free tax filing for low income Your Investment Income Must Be $3,300 or Less Rule 7. Free tax filing for low income You Must Have Earned Income Part B. Free tax filing for low income Rules If You Have a Qualifying ChildRule 8. Free tax filing for low income Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Free tax filing for low income Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Free tax filing for low income You Cannot Be a Qualifying Child of Another Taxpayer Part C. Free tax filing for low income Rules If You Do Not Have a Qualifying ChildRule 11. Free tax filing for low income You Must Be at Least Age 25 but Under Age 65 Rule 12. Free tax filing for low income You Cannot Be the Dependent of Another Person Rule 13. Free tax filing for low income You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Free tax filing for low income You Must Have Lived in the United States More Than Half of the Year Part D. Free tax filing for low income Figuring and Claiming the EICRule 15. Free tax filing for low income Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Free tax filing for low income John and Janet Smith (Form 1040A) Example 2. Free tax filing for low income Kelly Green (Form 1040EZ) 37. Free tax filing for low income   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications