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H&r block file for free 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. H&r block file for free irs. H&r block file for free gov/pub51. H&r block file for free What's New Social security and Medicare tax for 2014. H&r block file for free  The social security tax rate is 6. H&r block file for free 2% each for the employee and employer, unchanged from 2013. H&r block file for free The social security wage base limit is $117,000. H&r block file for free The Medicare tax rate is 1. H&r block file for free 45% each for the employee and employer, unchanged from 2013. H&r block file for free There is no wage base limit for Medicare tax. H&r block file for free 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. H&r block file for free Withholding allowance. H&r block file for free  The 2014 amount for one withholding allowance on an annual basis is $3,950. H&r block file for free Change of responsible party. H&r block file for free  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. H&r block file for free Form 8822-B must be filed within 60 days of the change. H&r block file for free 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. H&r block file for free For a definition of "responsible party", see the Form 8822-B instructions. H&r block file for free Same-sex marriage. H&r block file for free  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. H&r block file for free For more information, see Revenue Ruling 2013-17, 2013-38 I. H&r block file for free R. H&r block file for free B. H&r block file for free 201, available at www. H&r block file for free irs. H&r block file for free gov/irb/2013-38_IRB/ar07. H&r block file for free html. H&r block file for free 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. H&r block file for free Notice 2013-61, 2013-44 I. H&r block file for free R. H&r block file for free B. H&r block file for free 432, is available at www. H&r block file for free irs. H&r block file for free gov/irb/2013-44_IRB/ar10. H&r block file for free html. H&r block file for free Reminders Additional Medicare Tax withholding. H&r block file for free  In addition to withholding Medicare tax at 1. H&r block file for free 45%, you must withhold a 0. H&r block file for free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H&r block file for free 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. H&r block file for free Additional Medicare Tax is only imposed on the employee. H&r block file for free There is no employer share of Additional Medicare Tax. H&r block file for free 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. H&r block file for free 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. H&r block file for free For more information on Additional Medicare Tax, visit IRS. H&r block file for free gov and enter “Additional Medicare Tax” in the search box. H&r block file for free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. H&r block file for free  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. H&r block file for free 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. H&r block file for free For more information, visit IRS. H&r block file for free gov and enter “work opportunity tax credit” in the search box. H&r block file for free Outsourcing payroll duties. H&r block file for free  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. H&r block file for free The employer remains responsible if the third party fails to perform any required action. H&r block file for free 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. H&r block file for free gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. H&r block file for free COBRA premium assistance credit. H&r block file for free  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. H&r block file for free For more information, see COBRA premium assistance credit under Introduction. H&r block file for free Compensation paid to H-2A foreign agricultural workers. H&r block file for free  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. H&r block file for free 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. H&r block file for free On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. H&r block file for free 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. H&r block file for free In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. H&r block file for free Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. H&r block file for free These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. H&r block file for free 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. H&r block file for free Additional employment tax information. H&r block file for free  Visit the IRS website at www. H&r block file for free irs. H&r block file for free gov/businesses and click on Employment Taxes under Businesses Topics. H&r block file for free 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. H&r block file for free m. H&r block file for free –7:00 p. H&r block file for free m. H&r block file for free local time (Alaska and Hawaii follow Pacific time). H&r block file for free Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. H&r block file for free Disregarded entities and qualified subchapter S subsidiaries (QSubs). H&r block file for free  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. H&r block file for free 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. H&r block file for free See Regulations sections 1. H&r block file for free 1361-4(a)(7) and 301. H&r block file for free 7701-2(c)(2)(iv). H&r block file for free Differential wage payments. H&r block file for free  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. H&r block file for free For more information, see Publication 15 (Circular E). H&r block file for free Federal tax deposits must be made by electronic funds transfer. H&r block file for free  You must use electronic funds transfer to make all federal tax deposits. H&r block file for free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). H&r block file for free 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. H&r block file for free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H&r block file for free EFTPS is a free service provided by the Department of Treasury. H&r block file for free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H&r block file for free For more information on making federal tax deposits, see How To Deposit in section 7. H&r block file for free To get more information about EFTPS or to enroll in EFTPS, visit www. H&r block file for free eftps. H&r block file for free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H&r block file for free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. H&r block file for free Electronic filing and payment. H&r block file for free  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. H&r block file for free Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. H&r block file for free Spend less time and worry on taxes and more time running your business. H&r block file for free Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. H&r block file for free For e-file, visit the IRS website at www. H&r block file for free irs. H&r block file for free gov/efile for additional information. H&r block file for free For EFTPS, visit www. H&r block file for free eftps. H&r block file for free 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. H&r block file for free For electronic filing of Form W-2, visit www. H&r block file for free socialsecurity. H&r block file for free gov/employer. H&r block file for free If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. H&r block file for free If a valid EIN is not provided, the return or payment will not be processed. H&r block file for free This may result in penalties and delays in processing your return or payment. H&r block file for free Electronic funds withdrawal (EFW). H&r block file for free  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. H&r block file for free However, do not use EFW to make federal tax deposits. H&r block file for free For more information on paying your taxes using EFW, visit the IRS website at www. H&r block file for free irs. H&r block file for free gov/e-pay. H&r block file for free A fee may be charged to file electronically. H&r block file for free Credit or debit card payments. H&r block file for free   Employers can pay the balance due shown on Form 943 by credit or debit card. H&r block file for free Do not use a credit or debit card to make federal tax deposits. H&r block file for free For more information on paying your taxes with a credit or debit card, visit the IRS website at www. H&r block file for free irs. H&r block file for free gov/e-pay. H&r block file for free When you hire a new employee. H&r block file for free  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. H&r block file for free 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. H&r block file for free If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. H&r block file for free If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. H&r block file for free See section 1 for more information. H&r block file for free Eligibility for employment. H&r block file for free  You must verify that each new employee is legally eligible to work in the United States. H&r block file for free This includes completing the U. H&r block file for free S. H&r block file for free Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. H&r block file for free You can get the form from USCIS offices or by calling 1-800-870-3676. H&r block file for free Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. H&r block file for free uscis. H&r block file for free gov for more information. H&r block file for free New hire reporting. H&r block file for free   You are required to report any new employee to a designated state new-hire registry. H&r block file for free 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. H&r block file for free Many states accept a copy of Form W-4 with employer information added. H&r block file for free Visit the Office of Child Support Enforcement's website at www. H&r block file for free acf. H&r block file for free hhs. H&r block file for free gov/programs/cse/newhire for more information. H&r block file for free Dishonored payments. H&r block file for free  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. H&r block file for free The penalty is $25 or 2% of the payment, whichever is more. H&r block file for free However, the penalty on dishonored payments of $24. H&r block file for free 99 or less is an amount equal to the payment. H&r block file for free For example, a dishonored payment of $18 is charged a penalty of $18. H&r block file for free Forms in Spanish. H&r block file for free  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. H&r block file for free For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). H&r block file for free 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. H&r block file for free 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). H&r block file for free Information returns. H&r block file for free  You may be required to file information returns to report certain types of payments made during the year. H&r block file for free 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. H&r block file for free 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). H&r block file for free Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. H&r block file for free 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. H&r block file for free If you file 250 or more Forms W-2, you must file them electronically. H&r block file for free SSA will not accept Forms W-2 and W-3 filed on any magnetic media. H&r block file for free Information reporting customer service site. H&r block file for free  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. H&r block file for free 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). H&r block file for free The call site can also be reached by email at mccirp@irs. H&r block file for free gov. H&r block file for free Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. H&r block file for free Web-based application for an employer identification number (EIN). H&r block file for free  You can apply for an employer identification number (EIN) online by visiting IRS. H&r block file for free gov and clicking on the Apply for an EIN Online link under Tools. H&r block file for free When a crew leader furnishes workers to you. H&r block file for free  Record the crew leader's name, address, and EIN. H&r block file for free See sections 2 and 10. H&r block file for free Change of address. H&r block file for free  Use Form 8822-B to notify the IRS of an address change. H&r block file for free Do not mail form 8822-B with your employment tax return. H&r block file for free Ordering forms and publications. H&r block file for free  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. H&r block file for free irs. H&r block file for free gov/businesses. H&r block file for free Click on the Online Ordering for Information Returns and Employer Returns. H&r block file for free You can also visit www. H&r block file for free irs. H&r block file for free gov/formspubs to download other forms and publications. H&r block file for free 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. H&r block file for free Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. H&r block file for free socialsecurity. H&r block file for free gov/employer, to register for Business Services Online. H&r block file for free 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. H&r block file for free Form W-3 will be created for you based on your Forms W-2. H&r block file for free Tax Questions. H&r block file for free   If you have a tax question, check the information available on IRS. H&r block file for free 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. H&r block file for free m. H&r block file for free –7:00 p. H&r block file for free m. H&r block file for free local time (Alaska and Hawaii follow Pacific time). H&r block file for free We cannot answer tax questions sent to the address provided later for comments and suggestions. H&r block file for free Recordkeeping. H&r block file for free  Keep all records of employment taxes for at least 4 years. H&r block file for free These should be available for IRS review. H&r block file for free Your records should include the following information. H&r block file for free Your employer identification number (EIN). H&r block file for free Amounts and dates of all wage, annuity, and pension payments. H&r block file for free Names, addresses, social security numbers, and occupations of employees and recipients. H&r block file for free Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. H&r block file for free Dates of employment for each employee. H&r block file for free 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. H&r block file for free Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). H&r block file for free Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. H&r block file for free Copies of returns filed and confirmation numbers. H&r block file for free Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. H&r block file for free 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. H&r block file for free If the crew leader has no permanent mailing address, record his or her present address. H&r block file for free Private delivery services. H&r block file for free  You can use certain private delivery services designated by the IRS to send tax returns and payments. H&r block file for free The list includes only the following. H&r block file for free DHL Express (DHL): DHL Same Day Service. H&r block file for free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. H&r block file for free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. H&r block file for free M. H&r block file for free , UPS Worldwide Express Plus, and UPS Worldwide Express. H&r block file for free For the IRS mailing address to use if you are using a private delivery service, go to IRS. H&r block file for free gov and enter "private delivery service" in the search box. H&r block file for free Your private delivery service can tell you how to get written proof of the mailing date. H&r block file for free Private delivery services cannot deliver items to P. H&r block file for free O. H&r block file for free boxes. H&r block file for free You must use the U. H&r block file for free S. H&r block file for free Postal Service to mail any item to an IRS P. H&r block file for free O. H&r block file for free box address. H&r block file for free Photographs of missing children. H&r block file for free  The IRS is a proud partner with the National Center for Missing and Exploited Children. H&r block file for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block file for free 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. H&r block file for free Calendar The following are important dates and responsibilities. H&r block file for free See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. H&r block file for free Also see Publication 509, Tax Calendars. H&r block file for free   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. H&r block file for free 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. H&r block file for free However, a statewide legal holiday does not delay the due date of federal tax deposits. H&r block file for free See Deposits on Business Days Only in section 7. H&r block file for free 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. H&r block file for free S. H&r block file for free Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. H&r block file for free See Private delivery services under Reminders. H&r block file for free By January 31 . H&r block file for free   File Form 943. H&r block file for free See section 8 for more information on Form 943. H&r block file for free If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. H&r block file for free Furnish each employee with a completed Form W-2. H&r block file for free Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). H&r block file for free File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. H&r block file for free See section 10 for more information on FUTA. H&r block file for free If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. H&r block file for free File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. H&r block file for free If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. H&r block file for free By February 15. H&r block file for free  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. H&r block file for free On February 16. H&r block file for free  Any Form W-4 claiming exemption from withholding for the previous year has now expired. H&r block file for free 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. H&r block file for free 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. H&r block file for free See section 5 for more information. H&r block file for free 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. H&r block file for free By February 28. H&r block file for free   File paper Forms 1099 and 1096. H&r block file for free File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. H&r block file for free S. H&r block file for free Information Returns, with the IRS. H&r block file for free For electronically filed returns, see By March 31 below. H&r block file for free File paper Forms W-2 and W-3. H&r block file for free File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. H&r block file for free For electronically filed returns, see By March 31 next. H&r block file for free By March 31. H&r block file for free   File electronic Forms W-2 and 1099. H&r block file for free File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. H&r block file for free 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. H&r block file for free socialsecurity. H&r block file for free gov/employer. H&r block file for free 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. H&r block file for free By April 30, July 31, October 31, and January 31. H&r block file for free   Deposit FUTA taxes. H&r block file for free Deposit FUTA tax if the undeposited amount is over $500. H&r block file for free Before December 1. H&r block file for free  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. H&r block file for free Introduction This publication is for employers of agricultural workers (farmworkers). H&r block file for free 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). H&r block file for free Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. H&r block file for free If you have nonfarm employees, see Publication 15 (Circular E). H&r block file for free If you have employees in the U. H&r block file for free S. H&r block file for free Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). H&r block file for free Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. H&r block file for free 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. H&r block file for free Comments and suggestions. H&r block file for free   We welcome your comments about this publication and your suggestions for future editions. H&r block file for free   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. H&r block file for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block file for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block file for free   You can also send us comments from www. H&r block file for free irs. H&r block file for free gov/formspubs. H&r block file for free Click on More Information and then click on Comment on Tax Forms and Publications. H&r block file for free   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. H&r block file for free COBRA premium assistance credit. H&r block file for free   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. H&r block file for free 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. H&r block file for free Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). H&r block file for free Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. H&r block file for free Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. H&r block file for free For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. H&r block file for free   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. H&r block file for free 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. H&r block file for free   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. H&r block file for free The assistance for the coverage can last up to 15 months. H&r block file for free   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. H&r block file for free For more information, see Notice 2009-27, 2009-16 I. H&r block file for free R. H&r block file for free B. H&r block file for free 838, available at www. H&r block file for free irs. H&r block file for free gov/irb/2009-16_irb/ar09. H&r block file for free html. H&r block file for free   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. H&r block file for free   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. H&r block file for free The reimbursement is made through a credit against the employer's employment tax liabilities. H&r block file for free For information on how to claim the credit, see the Instructions for Form 943. H&r block file for free The credit is treated as a deposit made on the first day of the return period. H&r block file for free In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. H&r block file for free 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. H&r block file for free   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. H&r block file for free Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. H&r block file for free 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. H&r block file for free In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. H&r block file for free 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. H&r block file for free Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. H&r block file for free 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. H&r block file for free   For more information, visit IRS. H&r block file for free gov and enter “COBRA” in the search box. H&r block file for free 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
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Utilities

In many states, consumers can choose their telephone and energy service provider. Contact your state utility commission to find out whether you have a choice. Some commissions will provide a list of service providers and advice on making a choice, and most state utility commissions will take any complaints you have concerning utility sales and service.

Starting Utility Service

When you move into a new home or apartment, you may also be required to have the utilities (electricity, gas, water, waste removal, and cable) turned on in your name. Your city or county government may handle some services, such as water, sewer, and garbage collection. If you live in an apartment or are leasing a house from a homeowner, the landlord may handle this for you, but that is not required. If you request service, provide as much advance notice to the utility company as you can, at least one week in advance of the date you need service to start. Also, if you are relocating, don’t forget to have service turned off at your old address. Each company may require you to pay a fee to start service. You may also be required to pay a deposit or allow the company to check your credit to establish service at your home. If any of these companies fails to meet its service requirements, file a complaint with the company; you may be able to get a refund of your installation fee. If that doesn’t work, contact your state’s utility commission.

Billing

Once you have established service, you should start receiving your bills at regular intervals, normally monthly or quarterly. Utility bills are based on the amount of energy or water you actually use. However, if you live in an apartment complex, the amount you pay for some utilities may be prorated or split, based on a mathematical formula, among all of the residents in your community, no matter how energy conscious you are. If the amount of energy varies by season, you may decide to sign up for a budget billing program. These programs allow you to smooth out your monthly payments by paying more in lighter-use months, so your bills are still manageable in months with heavier use. Contact your utility companies to sign up for these programs. To learn ways to save on your energy bill, check with Environmental Protection Agency.
In addition to your actual service, you may have other fees on your bill, such as administrative fees, public surcharges, or local taxes. Contact the service provider if you see charges you don’t understand or didn’t authorize, or if you have difficulty making timely payments.
If you have difficulty paying your bills, especially for electricity or gas, help is available. Contact the company to find out if it has a program in place to help consumers. Also, your state’s utility commission may sponsor a program to either reduce your bill or make your payments based on a set amount of your income each month. Programs like these from utility companies and local government are usually based on your income.

The H&r Block File For Free

H&r block file for free Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. H&r block file for free Accrual method, Accrual method taxpayers. H&r block file for free , Accrual method. H&r block file for free , Holders must use accrual method. H&r block file for free , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. H&r block file for free Acquisition discount, Government obligations. H&r block file for free , Acquisition discount on short-term obligations. H&r block file for free Adjusted basis, Basis adjustment. H&r block file for free , Fair market value equal to or more than donor's adjusted basis. H&r block file for free , Adjusted Basis, Short sales. H&r block file for free Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. H&r block file for free , Child's Alaska Permanent Fund dividends. H&r block file for free Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. H&r block file for free Annuities Borrowing on, Borrowing on insurance. H&r block file for free Interest on, Interest on annuity contract. H&r block file for free Life insurance proceeds used to buy, Annuity. H&r block file for free Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. H&r block file for free Trade for, Trade of investment property for an annuity. H&r block file for free , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. H&r block file for free Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. H&r block file for free Assistance (see Tax help) At-risk rules, At-risk rules. H&r block file for free , At-risk rules. H&r block file for free Attorneys' fees, Attorney or accounting fees. H&r block file for free Automatic investment service, Automatic investment service and dividend reinvestment plans. H&r block file for free , Automatic investment service. H&r block file for free , Automatic investment service. H&r block file for free Average basis, Average Basis Double-category method, Transition rule from double-category method. H&r block file for free Illustrated, Average basis method illustrated. H&r block file for free B Backup withholding, Backup withholding. H&r block file for free Bad debts, Nonbusiness bad debt. H&r block file for free , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. H&r block file for free Basis, Basis of Investment Property, U. H&r block file for free S. H&r block file for free Treasury Notes or Bonds Adjusted, Basis adjustment. H&r block file for free , Fair market value equal to or more than donor's adjusted basis. H&r block file for free , Adjusted Basis, Short sales. H&r block file for free Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. H&r block file for free Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. H&r block file for free REMIC, residual interest, Basis in the residual interest. H&r block file for free Replacement stock, Basis of replacement stock. H&r block file for free Shares acquired by reinvestment, Reinvestment right. H&r block file for free Stocks and bonds, Basis adjustment. H&r block file for free , Basis. H&r block file for free , Basis. H&r block file for free , Stocks and Bonds Bearer obligations, Bearer CDs. H&r block file for free , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. H&r block file for free Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. H&r block file for free Basis, Basis. H&r block file for free , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. H&r block file for free Convertible, Convertible stocks and bonds. H&r block file for free Coupon, Coupon bonds. H&r block file for free Enterprise zone facility, Enterprise zone facility bonds. H&r block file for free Federally guaranteed, Federally guaranteed bonds. H&r block file for free Identification, Identifying stock or bonds sold. H&r block file for free Market discount, Market discount. H&r block file for free , Limit on interest deduction for market discount bonds. H&r block file for free , Market discount on bonds. H&r block file for free , Market discount bonds. H&r block file for free , Market discount bonds. H&r block file for free New York Liberty bonds, New York Liberty bonds. H&r block file for free Par value, Bonds purchased at par value. H&r block file for free Premiums on, Bond premium. H&r block file for free , Premiums on bonds. H&r block file for free Private activity, Private activity bonds. H&r block file for free Redemption or retirement of, Redemption or retirement of bonds. H&r block file for free Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. H&r block file for free Stripped, Stripped bonds or coupons. H&r block file for free , Stripped Bonds and Coupons, Stripped tax-exempt obligation. H&r block file for free Tax credit bonds, Tax credit bonds. H&r block file for free Tax-exempt, Tax-exempt state and local government bonds. H&r block file for free Traded flat, Bonds traded flat. H&r block file for free U. H&r block file for free S. H&r block file for free savings (see U. H&r block file for free S. H&r block file for free savings bonds) U. H&r block file for free S. H&r block file for free Treasury (see U. H&r block file for free S. H&r block file for free Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. H&r block file for free , Sale expenses. H&r block file for free C Calls and puts, Puts and Calls Table 4-3, Table 4-3. H&r block file for free Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. H&r block file for free , Capital gain distributions. H&r block file for free , Child's capital gain distributions. H&r block file for free , Capital gain distributions received. H&r block file for free Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. H&r block file for free Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. H&r block file for free Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. H&r block file for free Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). H&r block file for free Losses, limit on, Limit on deduction. H&r block file for free Passive activities, Passive activity gains and losses. H&r block file for free Qualified covered call options, Capital loss on qualified covered call options. H&r block file for free Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. H&r block file for free Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. H&r block file for free Tax rates, Capital Gain Tax Rates, Table 4-4. H&r block file for free What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. H&r block file for free What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. H&r block file for free , Capital Losses Worksheet 4-1, Worksheet 4-1. H&r block file for free Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. H&r block file for free , Cash method. H&r block file for free , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. H&r block file for free Cash-settled options, Cash-settled options. H&r block file for free Casualty losses, Ordinary loss or casualty loss. H&r block file for free CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. H&r block file for free Capital gain distributions, Child's capital gain distributions. H&r block file for free Custodian account for, Custodian account for your child. H&r block file for free Gifts to, Income from property given to a child. H&r block file for free Investment income of, Tax on unearned income of certain children. H&r block file for free , Investment income of child reported on parent's return. H&r block file for free Qualified dividends, Child's qualified dividends. H&r block file for free Savings account with parent as trustee, Savings account with parent as trustee. H&r block file for free U. H&r block file for free S. H&r block file for free savings bond owner, Child as only owner. H&r block file for free Clerical help, Clerical help and office rent. H&r block file for free Co-owners of U. H&r block file for free S. H&r block file for free savings bonds, Co-owners. H&r block file for free Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. H&r block file for free Commissions, Commissions and load charges. H&r block file for free Commodity futures, Commodity Futures, Commodity futures. H&r block file for free Community property U. H&r block file for free S. H&r block file for free savings bonds, Community property. H&r block file for free Constructive ownership transactions, Constructive ownership of stock. H&r block file for free , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. H&r block file for free Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. H&r block file for free Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. H&r block file for free Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. H&r block file for free , Child's capital gain distributions. H&r block file for free , Capital gain distributions received. H&r block file for free Constructive, Constructive distributions. H&r block file for free Dividends (see Dividends) Fractional shares, Fractional shares. H&r block file for free Liquidating, Liquidating Distributions, Liquidating distributions. H&r block file for free Nondividend, Nondividend Distributions, Nondividend distributions. H&r block file for free Return of capital, Basis adjustment. H&r block file for free Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. H&r block file for free Corporate reorganizations, Corporate reorganizations. H&r block file for free Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. H&r block file for free D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. H&r block file for free Dealer securities futures contracts, Dealer securities futures contract. H&r block file for free Debt instruments, retirement of, Retirement of debt instrument. H&r block file for free Decedents, Appreciated property you gave the decedent. H&r block file for free , Decedent's capital loss. H&r block file for free U. H&r block file for free S. H&r block file for free savings bond interest, reporting of, Decedents. H&r block file for free Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. H&r block file for free Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. H&r block file for free Dividends, Dividends and Other Distributions, Form 1099-DIV. H&r block file for free (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. H&r block file for free , Child's Alaska Permanent Fund dividends. H&r block file for free Exempt-interest, Exempt-interest dividends. H&r block file for free , Exempt-interest dividends. H&r block file for free , Exempt-interest dividends on mutual fund stock. H&r block file for free Extraordinary, Extraordinary dividends. H&r block file for free Holding period, Holding period. H&r block file for free Insurance policies, Dividends on insurance policies. H&r block file for free Money market funds, Money Market Funds Nominees, Nominees. H&r block file for free , Nominees. H&r block file for free Ordinary, Ordinary Dividends Patronage, Patronage dividends. H&r block file for free Payments in lieu of, Payments in lieu of dividends. H&r block file for free Qualified, Qualified Dividends, Qualified dividends. H&r block file for free , Child's qualified dividends. H&r block file for free Qualified foreign corporation, Qualified foreign corporation. H&r block file for free Received in January, Dividends received in January. H&r block file for free Reinvestment of, Reinvested distributions. H&r block file for free Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. H&r block file for free , Dividend reinvestment plans. H&r block file for free Reporting requirements, Form 1099-DIV. H&r block file for free , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. H&r block file for free Sale or trade vs. H&r block file for free , Dividend versus sale or trade. H&r block file for free Scrip, Scrip dividends. H&r block file for free Sold stock, Dividends on stock sold. H&r block file for free Stock, Stock dividends. H&r block file for free , Stock dividends. H&r block file for free Underreported, Underreported interest and dividends. H&r block file for free Veterans' insurance, Interest on VA dividends. H&r block file for free , Dividends on veterans' insurance. H&r block file for free Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. H&r block file for free Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. H&r block file for free Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. H&r block file for free Enterprise zone facility bonds, Enterprise zone facility bonds. H&r block file for free Equity option, Equity option. H&r block file for free Estate income received by beneficiary, Beneficiary of an estate or trust. H&r block file for free Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. H&r block file for free Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. H&r block file for free , Fair market value less than donor's adjusted basis. H&r block file for free , Fair market value. H&r block file for free Federal guarantee on bonds, Federally guaranteed bonds. H&r block file for free Fees to buy or sell, Fees to buy or sell. H&r block file for free Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). H&r block file for free Foreign currency transactions, Foreign currency contract. H&r block file for free Foreign income, Reminders Form 1040, Form 1040. H&r block file for free , Form 1040A or Form 1040. H&r block file for free Form 1040, Schedule B, Schedule B (Form 1040A or 1040). H&r block file for free Form 1040, Schedule D, How to report gain. H&r block file for free Form 1040A, Form 1040A. H&r block file for free Form 1040X, Filing a claim for refund. H&r block file for free Form 1041, Filing requirement. H&r block file for free Form 1065, Filing requirement. H&r block file for free Schedule K-1, Schedule K-1 (Form 1065). H&r block file for free Form 1066, Schedule Q, Schedule Q (Form 1066). H&r block file for free , Investment expenses from pass-through entities. H&r block file for free Form 1096, File Form 1099-INT with the IRS. H&r block file for free , File Form 1099-DIV with the IRS. H&r block file for free , File Form 1099-B or Form 1099-S with the IRS. H&r block file for free Form 1099-B, Form 1099-B. H&r block file for free , Form 1099-B transactions. H&r block file for free , File Form 1099-B or Form 1099-S with the IRS. H&r block file for free Form 1099-CAP, Form 1099-CAP transactions. H&r block file for free Form 1099-DIV, General Information, Form 1099-DIV. H&r block file for free , Form 1099-DIV. H&r block file for free , File Form 1099-DIV with the IRS. H&r block file for free Form 1099-INT, General Information, Form 1099-INT. H&r block file for free , Form 1099-INT for U. H&r block file for free S. H&r block file for free savings bond interest. H&r block file for free , Form 1099-INT. H&r block file for free , File Form 1099-INT with the IRS. H&r block file for free , Forms 1099-INT and 1099-OID. H&r block file for free , Forms 1099-INT and 1099-OID. H&r block file for free Form 1099-MISC, Form 1099-MISC. H&r block file for free , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. H&r block file for free , Form 1099-OID, Form 1099-OID. H&r block file for free , Forms 1099-INT and 1099-OID. H&r block file for free , Forms 1099-INT and 1099-OID. H&r block file for free Form 1099-S, Form 1099-S transactions. H&r block file for free , File Form 1099-B or Form 1099-S with the IRS. H&r block file for free Form 1120, Filing requirement. H&r block file for free Form 2439, Undistributed capital gains of mutual funds and REITs. H&r block file for free Form 3115, Change from method 2. H&r block file for free , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. H&r block file for free Form 4797, How to report. H&r block file for free , Losses on Section 1244 (Small Business) Stock, How to report. H&r block file for free Form 4952, Form 4952 Form 6198, At-risk rules. H&r block file for free Form 6781, Form 6781. H&r block file for free , How to report. H&r block file for free , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. H&r block file for free Form 8275, Negligence or disregard of rules or regulations. H&r block file for free Form 8275-R, Negligence or disregard of rules or regulations. H&r block file for free Form 8582, Form 8582. H&r block file for free Form 8615, Tax on unearned income of certain children. H&r block file for free Form 8815, Form 8815. H&r block file for free , Figuring the interest part of the proceeds (Form 8815, line 6). H&r block file for free , Interest excluded under the Education Savings Bond Program. H&r block file for free Form 8824, How to report. H&r block file for free Form 8832, Clubs formed before 1997. H&r block file for free Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. H&r block file for free Form 8949 Bad debts, How to report bad debts. H&r block file for free Basis adjustment, Basis adjustment. H&r block file for free Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. H&r block file for free Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. H&r block file for free Form 1099-B, Form 1099-B. H&r block file for free , Form 1099-B transactions. H&r block file for free Form 1099-CAP, Form 1099-CAP transactions. H&r block file for free Form 1099-S, Form 1099-S transactions. H&r block file for free Fractional shares, Fractional shares. H&r block file for free Gain, qualified small business stock, How to report gain. H&r block file for free How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. H&r block file for free Marked-to-market election, Mark-to-market election made. H&r block file for free Market discount bonds, Market discount bonds. H&r block file for free , Market discount bonds. H&r block file for free Musical compositions, Capital asset treatment for self-created musical works. H&r block file for free Nominees, Nominees. H&r block file for free Nonbusiness bad debt, Nonbusiness bad debt. H&r block file for free Nondividend distributions, Nondividend distributions. H&r block file for free Option, How to report. H&r block file for free Property bought at various times, Sale of property bought at various times. H&r block file for free Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. H&r block file for free Sale expenses, Sale expenses. H&r block file for free Short-term gains and losses, Short-term gains and losses. H&r block file for free Software, Stocks and Bonds Worthless securities, How to report loss. H&r block file for free Form SS-4, Identifying number. H&r block file for free Form W-8BEN, Nonresident aliens. H&r block file for free Form W-9, Certification. H&r block file for free Fractional shares, Fractional shares. H&r block file for free , Automatic investment service. H&r block file for free Free tax services, Free help with your tax return. H&r block file for free Frozen deposits, Interest income on frozen deposits. H&r block file for free , Frozen deposits. H&r block file for free Futures contracts Regulated, Regulated futures contract. H&r block file for free Securities, Securities futures contract. H&r block file for free , Securities futures contract to sell. H&r block file for free , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. H&r block file for free Wash sales, Options and futures contracts. H&r block file for free G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. H&r block file for free (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. H&r block file for free , Property Received as a Gift, Property received as a gift. H&r block file for free Gifts of shares, Shares received as gift. H&r block file for free Government obligations, Government obligations. H&r block file for free H Hedging transactions, Hedging exception. H&r block file for free , Hedging Transactions, Hedging transaction. H&r block file for free Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. H&r block file for free Shares acquired by reinvestment, Reinvested distributions. H&r block file for free Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. H&r block file for free S. H&r block file for free , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. H&r block file for free Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). H&r block file for free Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. H&r block file for free Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. H&r block file for free Transfer by inheritance, Transfer by inheritance. H&r block file for free Insolvency of contractors, Insolvency of contractor. H&r block file for free Installment sales, Installment sales. H&r block file for free Insurance Borrowing on, Borrowing on insurance. H&r block file for free Dividends, interest on, Interest on insurance dividends. H&r block file for free , Dividends on insurance policies. H&r block file for free Interest option on, Interest option on insurance. H&r block file for free Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. H&r block file for free Single-premium life, Single-premium life insurance, endowment, and annuity contracts. H&r block file for free Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. H&r block file for free , Dividends on veterans' insurance. H&r block file for free Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. H&r block file for free , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. H&r block file for free Paid in advance, Interest paid in advance. H&r block file for free Straddles, Interest expense and carrying charges on straddles. H&r block file for free Interest income, Interest Income Annuity contracts, Interest on annuity contract. H&r block file for free Bonds traded flat, Bonds traded flat. H&r block file for free Certificates of deposits, Certificates of deposit and other deferred interest accounts. H&r block file for free Condemnation awards, Interest on condemnation award. H&r block file for free Deferred interest accounts, Certificates of deposit and other deferred interest accounts. H&r block file for free Dividends on deposit or share accounts, Dividends that are actually interest. H&r block file for free Frozen deposits, Interest income on frozen deposits. H&r block file for free , Frozen deposits. H&r block file for free Gift for opening account, Gift for opening account. H&r block file for free Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). H&r block file for free Installment sale payments, Installment sale payments. H&r block file for free Insurance dividends, Interest on insurance dividends. H&r block file for free Money market funds, Money market funds. H&r block file for free Nominee distributions, Nominees. H&r block file for free Prepaid insurance premiums, Prepaid insurance premiums. H&r block file for free Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. H&r block file for free Seller-financed mortgage, Form 1040A. H&r block file for free , Interest on seller-financed mortgage. H&r block file for free Tax refunds, Interest on tax refunds. H&r block file for free Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. H&r block file for free Taxable, Taxable Interest — General, Bonds traded flat. H&r block file for free , Taxation of interest. H&r block file for free , Taxable Interest U. H&r block file for free S. H&r block file for free savings bonds, person responsible for tax (Table 1-2), Table 1-2. H&r block file for free Who Pays the Tax on U. H&r block file for free S. H&r block file for free Savings Bond Interest Underreported, Underreported interest and dividends. H&r block file for free Unstated, Unstated interest. H&r block file for free Usurious interest, Usurious interest. H&r block file for free VA insurance dividends, Interest on VA dividends. H&r block file for free Investment clubs, Investment Clubs, Filing requirement. H&r block file for free Investment counsel and advice, Investment counsel and advice. H&r block file for free Investment expenses, Investment Expenses Allocated, Allocated investment expenses. H&r block file for free At-risk rules, At-risk rules. H&r block file for free Deductible, Expenses of Producing Income Interest, Investment interest deducted. H&r block file for free Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. H&r block file for free Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. H&r block file for free , Investment income of child reported on parent's return. H&r block file for free General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. H&r block file for free Where To Report Common Types of Investment Income Investment property, Investment property. H&r block file for free Basis, Basis of Investment Property Definition, Investment property. H&r block file for free Gain or loss treatment, Investment property. H&r block file for free Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. H&r block file for free Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. H&r block file for free Joint and separate returns, Joint return. H&r block file for free , Joint and separate returns. H&r block file for free L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. H&r block file for free Reporting requirements, How to report. H&r block file for free Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. H&r block file for free Listed options, Listed option. H&r block file for free Load charges, Commissions and load charges. H&r block file for free Loans Below-market, Below-Market Loans, Effective dates. H&r block file for free Gift and demand, Gift and demand loans. H&r block file for free Guarantees, Loan guarantees. H&r block file for free Term, Term loans. H&r block file for free Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. H&r block file for free Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). H&r block file for free Losses on sales or trades, Property received from a related party. H&r block file for free (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. H&r block file for free , Loss carryback election. H&r block file for free Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. H&r block file for free Passive activities, Passive activity losses. H&r block file for free , Passive activity losses. H&r block file for free , Passive activity losses and credits. H&r block file for free , Losses from passive activities. H&r block file for free Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. H&r block file for free Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. H&r block file for free Market discount bonds, Market discount. H&r block file for free , Market Discount Bonds, Partial principal payments. H&r block file for free , Limit on interest deduction for market discount bonds. H&r block file for free , Market discount on bonds. H&r block file for free , Market discount bonds. H&r block file for free , Market discount bonds. H&r block file for free Accrued market discount, Accrued market discount. H&r block file for free Maximum rate of capital gains (Table 4-4), Table 4-4. H&r block file for free What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. H&r block file for free Meetings, expenses of attending, Stockholders' meetings. H&r block file for free Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. H&r block file for free , Mixed straddles. H&r block file for free Money market funds, Money Market Funds Interest income, Money market funds. H&r block file for free Mortgages Revenue bonds, Mortgage revenue bonds. H&r block file for free Secondary liability on home, Secondary liability on home mortgage. H&r block file for free Seller-financed, Interest on seller-financed mortgage. H&r block file for free Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. H&r block file for free , Tax-exempt state and local government bonds. H&r block file for free (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). H&r block file for free , Choosing to include net capital gain. H&r block file for free , Including mutual fund or REMIC expenses in income. H&r block file for free , Shares in a mutual fund or REIT. H&r block file for free , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. H&r block file for free Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. H&r block file for free publicly offered, Publicly-offered mutual funds. H&r block file for free N Net Investment Income Tax, What's New, Net investment income tax (NIIT). H&r block file for free New York Liberty bonds, New York Liberty bonds. H&r block file for free NIIT, What's New, Net investment income tax (NIIT). H&r block file for free Nominee distributions Dividends, Nominees. H&r block file for free , Nominees. H&r block file for free Interest income, Nominees. H&r block file for free , Nominee distributions. H&r block file for free Original issue discount, Nominee. H&r block file for free Nonbusiness bad debts, Nonbusiness bad debt. H&r block file for free , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. H&r block file for free Nonqualified preferred stock, Nonqualified preferred stock. H&r block file for free Nonresident aliens Backup withholding, Nonresident aliens. H&r block file for free Nontaxable return of capital, Basis adjustment. H&r block file for free Nontaxable stock rights, Nontaxable stock rights. H&r block file for free Nontaxable trades, Nontaxable Trades, Nontaxable trades. H&r block file for free Notes Individuals, bought at discount, Notes of individuals. H&r block file for free U. H&r block file for free S. H&r block file for free Treasury (see U. H&r block file for free S. H&r block file for free Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. H&r block file for free Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. H&r block file for free , Cash settlement option. H&r block file for free Dealer equity, Dealer equity option. H&r block file for free Deep-in-the-money, Qualified covered call options and optioned stock. H&r block file for free Employee stock, Reminders Equity, Equity option. H&r block file for free Gain or loss, Options, Qualified covered call options and optioned stock. H&r block file for free Holding period, Option exercised. H&r block file for free Listed, Listed option. H&r block file for free Nonequity, Nonequity option. H&r block file for free Qualified covered call, Qualified covered call options and optioned stock. H&r block file for free Reporting requirements, How to report. H&r block file for free Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. H&r block file for free Wash sales, Options and futures contracts. H&r block file for free Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. H&r block file for free Original issue discount (OID), Original issue discount. H&r block file for free , Original Issue Discount (OID), Stripped tax-exempt obligations. H&r block file for free , Original issue discount (OID) on debt instruments. H&r block file for free Adjustment to, Original issue discount (OID) adjustment. H&r block file for free Reporting requirements, Exceptions to reporting OID. H&r block file for free , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. H&r block file for free Passive activities Gains and losses, Passive activity losses. H&r block file for free , Passive activity losses. H&r block file for free , Passive activity losses and credits. H&r block file for free , Losses from passive activities. H&r block file for free , Passive activity gains and losses. H&r block file for free Patronage dividends, Patronage dividends. H&r block file for free Penalties Accuracy-related, Accuracy-related penalty. H&r block file for free , Accuracy-related penalties. H&r block file for free Backup withholding, Penalties. H&r block file for free Civil fraud, Civil fraud penalty. H&r block file for free Early withdrawal, Interest subject to penalty for early withdrawal. H&r block file for free , Penalty on early withdrawal of savings. H&r block file for free Failure to pay tax, Failure to pay tax. H&r block file for free Failure to supply SSN, Penalty for failure to supply SSN. H&r block file for free Substantial understatement, Substantial understatement of tax. H&r block file for free Valuation misstatement, Substantial valuation misstatement. H&r block file for free Political parties Debts owed by, Debts owed by political parties. H&r block file for free Preferred stock Nonqualified, Nonqualified preferred stock. H&r block file for free Redeemable at a premium, Preferred stock redeemable at a premium. H&r block file for free Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. H&r block file for free , Premiums on bonds. H&r block file for free Private activity bonds, Private activity bonds. H&r block file for free Public utility stock reinvestment, Public utilities. H&r block file for free Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. H&r block file for free Puts and Calls Q Qualified dividends, Qualified dividends. H&r block file for free Qualified small business stock, Qualified small business stock. H&r block file for free , Qualified small business stock. H&r block file for free , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. H&r block file for free , Shares in a mutual fund or REIT. H&r block file for free , Loss on mutual fund or REIT stock held 6 months or less. H&r block file for free Real estate mortgage investment conduits (REMICs), REMICs, Expenses. H&r block file for free , Including mutual fund or REMIC expenses in income. H&r block file for free Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. H&r block file for free Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. H&r block file for free Redemption or retirement of bonds, Redemption or retirement of bonds. H&r block file for free Regulated futures contract, Regulated futures contract. H&r block file for free Reinvestment rights, Commissions and load charges. H&r block file for free REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. H&r block file for free , Related Party Transactions, Property received from a related party. H&r block file for free Related persons, Related persons. H&r block file for free REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. H&r block file for free Reporting requirements Bad debts, How to report bad debts. H&r block file for free Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. H&r block file for free , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. H&r block file for free Interest on U. H&r block file for free S. H&r block file for free savings bonds, Reporting options for cash method taxpayers. H&r block file for free , Choice to report interest each year. H&r block file for free Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. H&r block file for free Options, How to report. H&r block file for free Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. H&r block file for free Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. H&r block file for free Straddles, Section 1256 contracts and straddles. H&r block file for free Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. H&r block file for free Trades, How To Report Repossession of real property, Real property repossessed. H&r block file for free Restricted property, Restricted property. H&r block file for free Restricted stock, Dividends received on restricted stock. H&r block file for free Retirement of debt instrument, Retirement of debt instrument. H&r block file for free Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. H&r block file for free Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. H&r block file for free Safe deposit box, Safe deposit box rent. H&r block file for free Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. H&r block file for free S. H&r block file for free savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. H&r block file for free Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. H&r block file for free Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. H&r block file for free Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. H&r block file for free , Section 1256 contract options. H&r block file for free , Section 1256 contracts and straddles. H&r block file for free Net gain on, Net section 1256 contracts gain. H&r block file for free Net loss on, Net section 1256 contracts loss. H&r block file for free Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. H&r block file for free Lost, stolen, etc. H&r block file for free , cost of replacing, Cost of replacing missing securities. H&r block file for free Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. H&r block file for free Securities futures contracts, Dealer securities futures contract. H&r block file for free , Securities futures contract. H&r block file for free , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. H&r block file for free Seller-financed mortgages, Interest on seller-financed mortgage. H&r block file for free Short sales, Short Sales, Extraordinary dividends. H&r block file for free Adjusted basis, Short sales. H&r block file for free Expenses of, Short-sale expenses. H&r block file for free Extraordinary dividends, Extraordinary dividends. H&r block file for free Puts, Put option as short sale. H&r block file for free Small business investment company stock, Short sale. H&r block file for free Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. H&r block file for free Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. H&r block file for free , Acquisition discount on short-term obligations. H&r block file for free , Short-term government obligations. H&r block file for free Interest deduction, limit on, Limit on interest deduction for short-term obligations. H&r block file for free Sixty/forty (60/40) rule, 60/40 rule. H&r block file for free Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. H&r block file for free Reporting requirements, How to report. H&r block file for free Small business stock, Qualified small business stock. H&r block file for free , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. H&r block file for free , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. H&r block file for free Joint accounts, SSN for joint account. H&r block file for free Requirement to give, Social security number (SSN). H&r block file for free Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. H&r block file for free , SSBIC stock. H&r block file for free Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. H&r block file for free Registration requirement, Registration requirement. H&r block file for free Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. H&r block file for free , Basis adjustment. H&r block file for free , Basis. H&r block file for free , Stocks and Bonds, Basis of replacement stock. H&r block file for free Capital asset, Stocks, stock rights, and bonds. H&r block file for free Constructive ownership, Constructive ownership of stock. H&r block file for free Convertible, Convertible stocks and bonds. 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