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How To File A Late Tax Return 2011

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How To File A Late Tax Return 2011

How to file a late tax return 2011 Publication 15-A - Main Content Table of Contents 1. How to file a late tax return 2011 Who Are Employees?Independent Contractors Common-Law Employees Statutory Employees Statutory Nonemployees Misclassification of Employees 2. How to file a late tax return 2011 Employee or Independent Contractor?Common-Law Rules Industry Examples 3. How to file a late tax return 2011 Employees of Exempt OrganizationsSocial security and Medicare taxes. How to file a late tax return 2011 FUTA tax. How to file a late tax return 2011 4. How to file a late tax return 2011 Religious Exemptions and Special Rules for MinistersForm W-2. How to file a late tax return 2011 Self-employed. How to file a late tax return 2011 Employees. How to file a late tax return 2011 5. How to file a late tax return 2011 Wages and Other CompensationRelocating for Temporary Work Assignments Employee Achievement Awards Scholarship and Fellowship Payments Outplacement Services Withholding for Idle Time Back Pay Supplemental Unemployment Benefits Golden Parachute Payments Interest-Free and Below-Market-Interest-Rate Loans Leave Sharing Plans Nonqualified Deferred Compensation Plans Tax-Sheltered Annuities Contributions to a Simplified Employee Pension (SEP) SIMPLE Retirement Plans 6. How to file a late tax return 2011 Sick Pay ReportingSick Pay Payments That Are Not Sick Pay Sick Pay Plan Third-Party Payers of Sick Pay Social Security, Medicare, and FUTA Taxes on Sick Pay Income Tax Withholding on Sick Pay Depositing and Reporting Example of Figuring and Reporting Sick Pay 7. How to file a late tax return 2011 Special Rules for Paying TaxesCommon Paymaster Agents Reporting Agents Employee's Portion of Taxes Paid by Employer International Social Security Agreements 8. How to file a late tax return 2011 Pensions and AnnuitiesFederal Income Tax Withholding 9. How to file a late tax return 2011 Alternative Methods for Figuring WithholdingTerm of continuous employment. How to file a late tax return 2011 Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) Wage Bracket Percentage Method Tables (for Automated Payroll Systems) Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables 10. How to file a late tax return 2011 Tables for Withholding on Distributions of Indian Gaming Profits to Tribal MembersWithholding Tables How To Get Tax Help 1. How to file a late tax return 2011 Who Are Employees? Before you can know how to treat payments that you make to workers for services, you must first know the business relationship that exists between you and the person performing the services. How to file a late tax return 2011 The person performing the services may be: An independent contractor, A common-law employee, A statutory employee, or A statutory nonemployee. How to file a late tax return 2011 This discussion explains these four categories. How to file a late tax return 2011 A later discussion, Employee or Independent Contractor in section 2, points out the differences between an independent contractor and an employee and gives examples from various types of occupations. How to file a late tax return 2011 If an individual who works for you is not an employee under the common-law rules (see section 2), you generally do not have to withhold federal income tax from that individual's pay. How to file a late tax return 2011 However, in some cases you may be required to withhold under the backup withholding requirements on these payments. How to file a late tax return 2011 See Publication 15 (Circular E) for information on backup withholding. How to file a late tax return 2011 Independent Contractors People such as doctors, veterinarians, and auctioneers who follow an independent trade, business, or profession in which they offer their services to the public, are generally not employees. How to file a late tax return 2011 However, whether such people are employees or independent contractors depends on the facts in each case. How to file a late tax return 2011 The general rule is that an individual is an independent contractor if you, the person for whom the services are performed, have the right to control or direct only the result of the work and not the means and methods of accomplishing the result. How to file a late tax return 2011 Common-Law Employees Under common-law rules, anyone who performs services for you is generally your employee if you have the right to control what will be done and how it will be done. How to file a late tax return 2011 This is so even when you give the employee freedom of action. How to file a late tax return 2011 What matters is that you have the right to control the details of how the services are performed. How to file a late tax return 2011 For a discussion of facts that indicate whether an individual providing services is an independent contractor or employee, see section 2. How to file a late tax return 2011 If you have an employer-employee relationship, it makes no difference how it is labeled. How to file a late tax return 2011 The substance of the relationship, not the label, governs the worker's status. How to file a late tax return 2011 It does not matter whether the individual is employed full time or part time. How to file a late tax return 2011 For employment tax purposes, no distinction is made between classes of employees. How to file a late tax return 2011 Superintendents, managers, and other supervisory personnel are all employees. How to file a late tax return 2011 An officer of a corporation is generally an employee; however, an officer who performs no services or only minor services, and neither receives nor is entitled to receive any pay, is not considered an employee. How to file a late tax return 2011 A director of a corporation is not an employee with respect to services performed as a director. How to file a late tax return 2011 You generally have to withhold and pay income, social security, and Medicare taxes on wages that you pay to common-law employees. How to file a late tax return 2011 However, the wages of certain employees may be exempt from one or more of these taxes. How to file a late tax return 2011 See Employees of Exempt Organizations (section 3) and Religious Exemptions and Special Rules for Ministers (section 4). How to file a late tax return 2011 Leased employees. How to file a late tax return 2011   Under certain circumstances, a firm that furnishes workers to other firms is the employer of those workers for employment tax purposes. How to file a late tax return 2011 For example, a temporary staffing service may provide the services of secretaries, nurses, and other similarly trained workers to its clients on a temporary basis. How to file a late tax return 2011   The staffing service enters into contracts with the clients under which the clients specify the services to be provided and a fee is paid to the staffing service for each individual furnished. How to file a late tax return 2011 The staffing service has the right to control and direct the worker's services for the client, including the right to discharge or reassign the worker. How to file a late tax return 2011 The staffing service hires the workers, controls the payment of their wages, provides them with unemployment insurance and other benefits, and is the employer for employment tax purposes. How to file a late tax return 2011 For information on employee leasing as it relates to pension plan qualification requirements, see Leased employee in Publication 560, Retirement Plans for Small Business. How to file a late tax return 2011 Additional information. How to file a late tax return 2011   For more information about the treatment of special types of employment, the treatment of special types of payments, and similar subjects, see Publication 15 (Circular E) or Publication 51 (Circular A), Agricultural Employer's Tax Guide. How to file a late tax return 2011 Statutory Employees If workers are independent contractors under the common law rules, such workers may nevertheless be treated as employees by statute, (also known as “statutory employees”) for certain employment tax purposes. How to file a late tax return 2011 This would happen if they fall within any one of the following four categories and meet the three conditions described next under Social security and Medicare taxes . How to file a late tax return 2011 A driver who distributes beverages (other than milk) or meat, vegetable, fruit, or bakery products; or who picks up and delivers laundry or dry cleaning, if the driver is your agent or is paid on commission. How to file a late tax return 2011 A full-time life insurance sales agent whose principal business activity is selling life insurance or annuity contracts, or both, primarily for one life insurance company. How to file a late tax return 2011 An individual who works at home on materials or goods that you supply and that must be returned to you or to a person you name, if you also furnish specifications for the work to be done. How to file a late tax return 2011 A full-time traveling or city salesperson who works on your behalf and turns in orders to you from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments. How to file a late tax return 2011 The goods sold must be merchandise for resale or supplies for use in the buyer's business operation. How to file a late tax return 2011 The work performed for you must be the salesperson's principal business activity. How to file a late tax return 2011 See Salesperson in section 2. How to file a late tax return 2011 Social security and Medicare taxes. How to file a late tax return 2011   You must withhold social security and Medicare taxes from the wages of statutory employees if all three of the following conditions apply. How to file a late tax return 2011 The service contract states or implies that substantially all the services are to be performed personally by them. How to file a late tax return 2011 They do not have a substantial investment in the equipment and property used to perform the services (other than an investment in facilities for transportation, such as a car or truck). How to file a late tax return 2011 The services are performed on a continuing basis for the same payer. How to file a late tax return 2011 Federal unemployment (FUTA) tax. How to file a late tax return 2011   For FUTA tax (the unemployment tax paid under the Federal Unemployment Tax Act), the term “employee” means the same as it does for social security and Medicare taxes, except that it does not include statutory employees defined above in categories 2 and 3. How to file a late tax return 2011 Any individual who is a statutory employee described above under category 1 or 4 is also an employee for FUTA tax purposes and subject to FUTA tax. How to file a late tax return 2011 Income tax. How to file a late tax return 2011   Do not withhold federal income tax from the wages of statutory employees. How to file a late tax return 2011 Reporting payments to statutory employees. How to file a late tax return 2011   Furnish Form W-2 to a statutory employee, and check “Statutory employee” in box 13. How to file a late tax return 2011 Show your payments to the employee as “other compensation” in box 1. How to file a late tax return 2011 Also, show social security wages in box 3, social security tax withheld in box 4, Medicare wages in box 5, and Medicare tax withheld in box 6. How to file a late tax return 2011 The statutory employee can deduct his or her trade or business expenses from the payments shown on Form W-2. How to file a late tax return 2011 He or she reports earnings as a statutory employee on line 1 of Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. How to file a late tax return 2011 A statutory employee's business expenses are deductible on Schedule C (Form 1040) or C-EZ (Form 1040) and are not subject to the reduction by 2% of his or her adjusted gross income that applies to common-law employees. How to file a late tax return 2011 H-2A agricultural workers. How to file a late tax return 2011   On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. How to file a late tax return 2011 Statutory Nonemployees There are three categories of statutory nonemployees: direct sellers, licensed real estate agents, and certain companion sitters. How to file a late tax return 2011 Direct sellers and licensed real estate agents are treated as self-employed for all federal tax purposes, including income and employment taxes, if: Substantially all payments for their services as direct sellers or real estate agents are directly related to sales or other output, rather than to the number of hours worked, and Their services are performed under a written contract providing that they will not be treated as employees for federal tax purposes. How to file a late tax return 2011 Direct sellers. How to file a late tax return 2011   Direct sellers include persons falling within any of the following three groups. How to file a late tax return 2011 Persons engaged in selling (or soliciting the sale of) consumer products in the home or place of business other than in a permanent retail establishment. How to file a late tax return 2011 Persons engaged in selling (or soliciting the sale of) consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis prescribed by regulations, for resale in the home or at a place of business other than in a permanent retail establishment. How to file a late tax return 2011 Persons engaged in the trade or business of delivering or distributing newspapers or shopping news (including any services directly related to such delivery or distribution). How to file a late tax return 2011   Direct selling includes activities of individuals who attempt to increase direct sales activities of their direct sellers and who earn income based on the productivity of their direct sellers. How to file a late tax return 2011 Such activities include providing motivation and encouragement; imparting skills, knowledge, or experience; and recruiting. How to file a late tax return 2011 Licensed real estate agents. How to file a late tax return 2011   This category includes individuals engaged in appraisal activities for real estate sales if they earn income based on sales or other output. How to file a late tax return 2011 Companion sitters. How to file a late tax return 2011   Companion sitters are individuals who furnish personal attendance, companionship, or household care services to children or to individuals who are elderly or disabled. How to file a late tax return 2011 A person engaged in the trade or business of putting the sitters in touch with individuals who wish to employ them (that is, a companion sitting placement service) will not be treated as the employer of the sitters if that person does not receive or pay the salary or wages of the sitters and is compensated by the sitters or the persons who employ them on a fee basis. How to file a late tax return 2011 Companion sitters who are not employees of a companion sitting placement service are generally treated as self-employed for all federal tax purposes. How to file a late tax return 2011 Misclassification of Employees Consequences of treating an employee as an independent contractor. How to file a late tax return 2011   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you are liable for employment taxes for that worker and the relief provision, discussed next, will not apply. How to file a late tax return 2011 See section 2 in Publication 15 (Circular E) for more information. How to file a late tax return 2011 Relief provision. How to file a late tax return 2011   If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. How to file a late tax return 2011 To get this relief, you must file all required federal information returns on a basis consistent with your treatment of the worker. How to file a late tax return 2011 You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. How to file a late tax return 2011 Technical service specialists. How to file a late tax return 2011   This relief provision does not apply for a technical services specialist you provide to another business under an arrangement between you and the other business. How to file a late tax return 2011 A technical service specialist is an engineer, designer, drafter, computer programmer, systems analyst, or other similarly skilled worker engaged in a similar line of work. How to file a late tax return 2011   This limit on the application of the rule does not affect the determination of whether such workers are employees under the common-law rules. How to file a late tax return 2011 The common-law rules control whether the specialist is treated as an employee or an independent contractor. How to file a late tax return 2011 However, if you directly contract with a technical service specialist to provide services for your business and not for another business, you may still be entitled to the relief provision. How to file a late tax return 2011 Test proctors and room supervisors. How to file a late tax return 2011   The consistent treatment requirement does not apply to services performed after December 31, 2006, by an individual as a test proctor or room supervisor assisting in the administration of college entrance or placement examinations if the individual: Is performing the services for a section 501(c) organization exempt from tax under section 501(a) of the code, and Is not otherwise treated as an employee of the organization for employment taxes. How to file a late tax return 2011 Voluntary Classification Settlement Program (VCSP). How to file a late tax return 2011   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. How to file a late tax return 2011 To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). How to file a late tax return 2011 For more information, visit IRS. How to file a late tax return 2011 gov and enter “VCSP” in the search box. How to file a late tax return 2011 2. How to file a late tax return 2011 Employee or Independent Contractor? An employer must generally withhold federal income taxes, withhold and pay over social security and Medicare taxes, and pay unemployment tax on wages paid to an employee. How to file a late tax return 2011 An employer does not generally have to withhold or pay over any federal taxes on payments to independent contractors. How to file a late tax return 2011 Common-Law Rules To determine whether an individual is an employee or an independent contractor under the common law, the relationship of the worker and the business must be examined. How to file a late tax return 2011 In any employee-independent contractor determination, all information that provides evidence of the degree of control and the degree of independence must be considered. How to file a late tax return 2011 Facts that provide evidence of the degree of control and independence fall into three categories: behavioral control, financial control, and the type of relationship of the parties. How to file a late tax return 2011 These facts are discussed next. How to file a late tax return 2011 Behavioral control. How to file a late tax return 2011   Facts that show whether the business has a right to direct and control how the worker does the task for which the worker is hired include the type and degree of: Instructions that the business gives to the worker. How to file a late tax return 2011   An employee is generally subject to the business' instructions about when, where, and how to work. How to file a late tax return 2011 All of the following are examples of types of instructions about how to do work. How to file a late tax return 2011 When and where to do the work. How to file a late tax return 2011 What tools or equipment to use. How to file a late tax return 2011 What workers to hire or to assist with the work. How to file a late tax return 2011 Where to purchase supplies and services. How to file a late tax return 2011 What work must be performed by a specified  individual. How to file a late tax return 2011 What order or sequence to follow. How to file a late tax return 2011   The amount of instruction needed varies among different jobs. How to file a late tax return 2011 Even if no instructions are given, sufficient behavioral control may exist if the employer has the right to control how the work results are achieved. How to file a late tax return 2011 A business may lack the knowledge to instruct some highly specialized professionals; in other cases, the task may require little or no instruction. How to file a late tax return 2011 The key consideration is whether the business has retained the right to control the details of a worker's performance or instead has given up that right. How to file a late tax return 2011 Training that the business gives to the worker. How to file a late tax return 2011   An employee may be trained to perform services in a particular manner. How to file a late tax return 2011 Independent contractors ordinarily use their own methods. How to file a late tax return 2011 Financial control. How to file a late tax return 2011   Facts that show whether the business has a right to control the business aspects of the worker's job include: The extent to which the worker has unreimbursed business expenses. How to file a late tax return 2011   Independent contractors are more likely to have unreimbursed expenses than are employees. How to file a late tax return 2011 Fixed ongoing costs that are incurred regardless of whether work is currently being performed are especially important. How to file a late tax return 2011 However, employees may also incur unreimbursed expenses in connection with the services that they perform for their employer. How to file a late tax return 2011 The extent of the worker's investment. How to file a late tax return 2011   An independent contractor often has a significant investment in the facilities or tools he or she uses in performing services for someone else. How to file a late tax return 2011 However, a significant investment is not necessary for independent contractor status. How to file a late tax return 2011 The extent to which the worker makes his or her services available to the relevant market. How to file a late tax return 2011   An independent contractor is generally free to seek out business opportunities. How to file a late tax return 2011 Independent contractors often advertise, maintain a visible business location, and are available to work in the relevant market. How to file a late tax return 2011 How the business pays the worker. How to file a late tax return 2011   An employee is generally guaranteed a regular wage amount for an hourly, weekly, or other period of time. How to file a late tax return 2011 This usually indicates that a worker is an employee, even when the wage or salary is supplemented by a commission. How to file a late tax return 2011 An independent contractor is often paid a flat fee or on a time and materials basis for the job. How to file a late tax return 2011 However, it is common in some professions, such as law, to pay independent contractors hourly. How to file a late tax return 2011 The extent to which the worker can realize a profit or loss. How to file a late tax return 2011   An independent contractor can make a profit or loss. How to file a late tax return 2011 Type of relationship. How to file a late tax return 2011   Facts that show the parties' type of relationship include: Written contracts describing the relationship the parties intended to create. How to file a late tax return 2011 Whether or not the business provides the worker with employee-type benefits, such as insurance, a pension plan, vacation pay, or sick pay. How to file a late tax return 2011 The permanency of the relationship. How to file a late tax return 2011 If you engage a worker with the expectation that the relationship will continue indefinitely, rather than for a specific project or period, this is generally considered evidence that your intent was to create an employer-employee relationship. How to file a late tax return 2011 The extent to which services performed by the worker are a key aspect of the regular business of the company. How to file a late tax return 2011 If a worker provides services that are a key aspect of your regular business activity, it is more likely that you will have the right to direct and control his or her activities. How to file a late tax return 2011 For example, if a law firm hires an attorney, it is likely that it will present the attorney's work as its own and would have the right to control or direct that work. How to file a late tax return 2011 This would indicate an employer-employee relationship. How to file a late tax return 2011 IRS help. How to file a late tax return 2011   If you want the IRS to determine whether or not a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, with the IRS. How to file a late tax return 2011 Industry Examples The following examples may help you properly classify your workers. How to file a late tax return 2011 Building and Construction Industry Example 1. How to file a late tax return 2011 Jerry Jones has an agreement with Wilma White to supervise the remodeling of her house. How to file a late tax return 2011 She did not advance funds to help him carry on the work. How to file a late tax return 2011 She makes direct payments to the suppliers for all necessary materials. How to file a late tax return 2011 She carries liability and workers' compensation insurance covering Jerry and others that he engaged to assist him. How to file a late tax return 2011 She pays them an hourly rate and exercises almost constant supervision over the work. How to file a late tax return 2011 Jerry is not free to transfer his assistants to other jobs. How to file a late tax return 2011 He may not work on other jobs while working for Wilma. How to file a late tax return 2011 He assumes no responsibility to complete the work and will incur no contractual liability if he fails to do so. How to file a late tax return 2011 He and his assistants perform personal services for hourly wages. How to file a late tax return 2011 Jerry Jones and his assistants are employees of Wilma White. How to file a late tax return 2011 Example 2. How to file a late tax return 2011 Milton Manning, an experienced tile setter, orally agreed with a corporation to perform full-time services at construction sites. How to file a late tax return 2011 He uses his own tools and performs services in the order designated by the corporation and according to its specifications. How to file a late tax return 2011 The corporation supplies all materials, makes frequent inspections of his work, pays him on a piecework basis, and carries workers' compensation insurance on him. How to file a late tax return 2011 He does not have a place of business or hold himself out to perform similar services for others. How to file a late tax return 2011 Either party can end the services at any time. How to file a late tax return 2011 Milton Manning is an employee of the corporation. How to file a late tax return 2011 Example 3. How to file a late tax return 2011 Wallace Black agreed with the Sawdust Co. How to file a late tax return 2011 to supply the construction labor for a group of houses. How to file a late tax return 2011 The company agreed to pay all construction costs. How to file a late tax return 2011 However, he supplies all the tools and equipment. How to file a late tax return 2011 He performs personal services as a carpenter and mechanic for an hourly wage. How to file a late tax return 2011 He also acts as superintendent and foreman and engages other individuals to assist him. How to file a late tax return 2011 The company has the right to select, approve, or discharge any helper. How to file a late tax return 2011 A company representative makes frequent inspections of the construction site. How to file a late tax return 2011 When a house is finished, Wallace is paid a certain percentage of its costs. How to file a late tax return 2011 He is not responsible for faults, defects of construction, or wasteful operation. How to file a late tax return 2011 At the end of each week, he presents the company with a statement of the amount that he has spent, including the payroll. How to file a late tax return 2011 The company gives him a check for that amount from which he pays the assistants, although he is not personally liable for their wages. How to file a late tax return 2011 Wallace Black and his assistants are employees of the Sawdust Co. How to file a late tax return 2011 Example 4. How to file a late tax return 2011 Bill Plum contracted with Elm Corporation to complete the roofing on a housing complex. How to file a late tax return 2011 A signed contract established a flat amount for the services rendered by Bill Plum. How to file a late tax return 2011 Bill is a licensed roofer and carries workers' compensation and liability insurance under the business name, Plum Roofing. How to file a late tax return 2011 He hires his own roofers who are treated as employees for federal employment tax purposes. How to file a late tax return 2011 If there is a problem with the roofing work, Plum Roofing is responsible for paying for any repairs. How to file a late tax return 2011 Bill Plum, doing business as Plum Roofing, is an independent contractor. How to file a late tax return 2011 Example 5. How to file a late tax return 2011 Vera Elm, an electrician, submitted a job estimate to a housing complex for electrical work at $16 per hour for 400 hours. How to file a late tax return 2011 She is to receive $1,280 every 2 weeks for the next 10 weeks. How to file a late tax return 2011 This is not considered payment by the hour. How to file a late tax return 2011 Even if she works more or less than 400 hours to complete the work, Vera Elm will receive $6,400. How to file a late tax return 2011 She also performs additional electrical installations under contracts with other companies, that she obtained through advertisements. How to file a late tax return 2011 Vera is an independent contractor. How to file a late tax return 2011 Trucking Industry Example. How to file a late tax return 2011 Rose Trucking contracts to deliver material for Forest, Inc. How to file a late tax return 2011 , at $140 per ton. How to file a late tax return 2011 Rose Trucking is not paid for any articles that are not delivered. How to file a late tax return 2011 At times, Jan Rose, who operates as Rose Trucking, may also lease another truck and engage a driver to complete the contract. How to file a late tax return 2011 All operating expenses, including insurance coverage, are paid by Jan Rose. How to file a late tax return 2011 All equipment is owned or rented by Jan and she is responsible for all maintenance. How to file a late tax return 2011 None of the drivers are provided by Forest, Inc. How to file a late tax return 2011 Jan Rose, operating as Rose Trucking, is an independent contractor. How to file a late tax return 2011 Computer Industry Example. How to file a late tax return 2011 Steve Smith, a computer programmer, is laid off when Megabyte, Inc. How to file a late tax return 2011 , downsizes. How to file a late tax return 2011 Megabyte agrees to pay Steve a flat amount to complete a one-time project to create a certain product. How to file a late tax return 2011 It is not clear how long that it will take to complete the project, and Steve is not guaranteed any minimum payment for the hours spent on the program. How to file a late tax return 2011 Megabyte provides Steve with no instructions beyond the specifications for the product itself. How to file a late tax return 2011 Steve and Megabyte have a written contract, which provides that Steve is considered to be an independent contractor, is required to pay federal and state taxes, and receives no benefits from Megabyte. How to file a late tax return 2011 Megabyte will file Form 1099-MISC, Miscellaneous Income, to report the amount paid to Steve. How to file a late tax return 2011 Steve works at home and is not expected or allowed to attend meetings of the software development group. How to file a late tax return 2011 Steve is an independent contractor. How to file a late tax return 2011 Automobile Industry Example 1. How to file a late tax return 2011 Donna Lee is a salesperson employed on a full-time basis by Bob Blue, an auto dealer. How to file a late tax return 2011 She works six days a week and is on duty in Bob's showroom on certain assigned days and times. How to file a late tax return 2011 She appraises trade-ins, but her appraisals are subject to the sales manager's approval. How to file a late tax return 2011 Lists of prospective customers belong to the dealer. How to file a late tax return 2011 She is required to develop leads and report results to the sales manager. How to file a late tax return 2011 Because of her experience, she requires only minimal assistance in closing and financing sales and in other phases of her work. How to file a late tax return 2011 She is paid a commission and is eligible for prizes and bonuses offered by Bob. How to file a late tax return 2011 Bob also pays the cost of health insurance and group-term life insurance for Donna. How to file a late tax return 2011 Donna is an employee of Bob Blue. How to file a late tax return 2011 Example 2. How to file a late tax return 2011 Sam Sparks performs auto repair services in the repair department of an auto sales company. How to file a late tax return 2011 He works regular hours and is paid on a percentage basis. How to file a late tax return 2011 He has no investment in the repair department. How to file a late tax return 2011 The sales company supplies all facilities, repair parts, and supplies; issues instructions on the amounts to be charged, parts to be used, and the time for completion of each job; and checks all estimates and repair orders. How to file a late tax return 2011 Sam is an employee of the sales company. How to file a late tax return 2011 Example 3. How to file a late tax return 2011 An auto sales agency furnishes space for Helen Bach to perform auto repair services. How to file a late tax return 2011 She provides her own tools, equipment, and supplies. How to file a late tax return 2011 She seeks out business from insurance adjusters and other individuals and does all of the body and paint work that comes to the agency. How to file a late tax return 2011 She hires and discharges her own helpers, determines her own and her helpers' working hours, quotes prices for repair work, makes all necessary adjustments, assumes all losses from uncollectible accounts, and receives, as compensation for her services, a large percentage of the gross collections from the auto repair shop. How to file a late tax return 2011 Helen is an independent contractor and the helpers are her employees. How to file a late tax return 2011 Attorney Example. How to file a late tax return 2011 Donna Yuma is a sole practitioner who rents office space and pays for the following items: telephone, computer, on-line legal research linkup, fax machine, and photocopier. How to file a late tax return 2011 Donna buys office supplies and pays bar dues and membership dues for three other professional organizations. How to file a late tax return 2011 Donna has a part-time receptionist who also does the bookkeeping. How to file a late tax return 2011 She pays the receptionist, withholds and pays federal and state employment taxes, and files a Form W-2 each year. How to file a late tax return 2011 For the past 2 years, Donna has had only three clients, corporations with which there have been long-standing relationships. How to file a late tax return 2011 Donna charges the corporations an hourly rate for her services, sending monthly bills detailing the work performed for the prior month. How to file a late tax return 2011 The bills include charges for long distance calls, on-line research time, fax charges, photocopies, postage, and travel, costs for which the corporations have agreed to reimburse her. How to file a late tax return 2011 Donna is an independent contractor. How to file a late tax return 2011 Taxicab Driver Example. How to file a late tax return 2011 Tom Spruce rents a cab from Taft Cab Co. How to file a late tax return 2011 for $150 per day. How to file a late tax return 2011 He pays the costs of maintaining and operating the cab. How to file a late tax return 2011 Tom Spruce keeps all fares that he receives from customers. How to file a late tax return 2011 Although he receives the benefit of Taft's two-way radio communication equipment, dispatcher, and advertising, these items benefit both Taft and Tom Spruce. How to file a late tax return 2011 Tom Spruce is an independent contractor. How to file a late tax return 2011 Salesperson To determine whether salespersons are employees under the usual common-law rules, you must evaluate each individual case. How to file a late tax return 2011 If a salesperson who works for you does not meet the tests for a common-law employee, discussed earlier in this section, you do not have to withhold federal income tax from his or her pay (see Statutory Employees in section 1). How to file a late tax return 2011 However, even if a salesperson is not an employee under the usual common-law rules for income tax withholding, his or her pay may still be subject to social security, Medicare, and FUTA taxes as a statutory employee. How to file a late tax return 2011 To determine whether a salesperson is an employee for social security, Medicare, and FUTA tax purposes, the salesperson must meet all eight elements of the statutory employee test. How to file a late tax return 2011 A salesperson is a statutory employee for social security, Medicare, and FUTA tax purposes if he or she: Works full time for one person or company except, possibly, for sideline sales activities on behalf of some other person, Sells on behalf of, and turns his or her orders over to, the person or company for which he or she works, Sells to wholesalers, retailers, contractors, or operators of hotels, restaurants, or similar establishments, Sells merchandise for resale, or supplies for use in the customer's business, Agrees to do substantially all of this work personally, Has no substantial investment in the facilities used to do the work, other than in facilities for transportation, Maintains a continuing relationship with the person or company for which he or she works, and Is not an employee under common-law rules. How to file a late tax return 2011 3. How to file a late tax return 2011 Employees of Exempt Organizations Many nonprofit organizations are exempt from federal income tax. How to file a late tax return 2011 Although they do not have to pay federal income tax themselves, they must still withhold federal income tax from the pay of their employees. How to file a late tax return 2011 However, there are special social security, Medicare, and FUTA tax rules that apply to the wages that they pay their employees. How to file a late tax return 2011 Section 501(c)(3) organizations. How to file a late tax return 2011   Nonprofit organizations that are exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code include any community chest, fund, or foundation organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. How to file a late tax return 2011 These organizations are usually corporations and are exempt from federal income tax under section 501(a). How to file a late tax return 2011 Social security and Medicare taxes. How to file a late tax return 2011   Wages paid to employees of section 501(c)(3) organizations are subject to social security and Medicare taxes unless one of the following situations applies. How to file a late tax return 2011 The organization pays an employee less than $100 in a calendar year. How to file a late tax return 2011 The organization is a church or church-controlled organization opposed for religious reasons to the payment of social security and Medicare taxes and has filed Form 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, to elect exemption from social security and Medicare taxes. How to file a late tax return 2011 The organization must have filed for exemption before the first date on which a quarterly employment tax return (Form 941) or annual employment tax return (Form 944) would otherwise be due. How to file a late tax return 2011   An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes must pay self-employment tax if the employee is paid $108. How to file a late tax return 2011 28 or more in a year. How to file a late tax return 2011 However, an employee who is a member of a qualified religious sect can apply for an exemption from the self-employment tax by filing Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. How to file a late tax return 2011 See Members of recognized religious sects opposed to insurance in section 4. How to file a late tax return 2011 FUTA tax. How to file a late tax return 2011   An organization that is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code is also exempt from FUTA tax. How to file a late tax return 2011 This exemption cannot be waived. How to file a late tax return 2011 Do not file Form 940 to report wages paid by these organizations or pay the tax. How to file a late tax return 2011 Note. How to file a late tax return 2011 An organization wholly owned by a state or its political subdivision should contact the appropriate state official for information about reporting and getting social security and Medicare coverage for its employees. How to file a late tax return 2011 Other than section 501(c)(3) organizations. How to file a late tax return 2011   Nonprofit organizations that are not section 501(c)(3) organizations may also be exempt from federal income tax under section 501(a) or section 521. How to file a late tax return 2011 However, these organizations are not exempt from withholding federal income, social security, or Medicare tax from their employees' pay, or from paying FUTA tax. How to file a late tax return 2011 Two special rules for social security, Medicare, and FUTA taxes apply. How to file a late tax return 2011 If an employee is paid less than $100 during a calendar year, his or her wages are not subject to social security and Medicare taxes. How to file a late tax return 2011 If an employee is paid less than $50 in a calendar quarter, his or her wages are not subject to FUTA tax for the quarter. How to file a late tax return 2011 The above rules do not apply to employees who work for pension plans and other similar organizations described in section 401(a). How to file a late tax return 2011 4. How to file a late tax return 2011 Religious Exemptions and Special Rules for Ministers Special rules apply to the treatment of ministers for social security and Medicare tax purposes. How to file a late tax return 2011 An exemption from social security and Medicare taxes is available for ministers and certain other religious workers and members of certain recognized religious sects. How to file a late tax return 2011 For more information on getting an exemption, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How to file a late tax return 2011 Ministers. How to file a late tax return 2011   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. How to file a late tax return 2011 They are given the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances and sacraments according to the prescribed tenets and practices of that religious organization. How to file a late tax return 2011   Ministers are employees if they perform services in the exercise of ministry and are subject to your will and control. How to file a late tax return 2011 The common-law rules discussed in section 1 and section 2 should be applied to determine whether a minister is your employee or is self-employed. How to file a late tax return 2011 Whether the minister is an employee or self-employed, the earnings of a minister are not subject to federal income, social security, and Medicare tax withholding. How to file a late tax return 2011 However, even if the minister is a common law employee, the earnings as reported on the minister's Form 1040 are subject to self-employment tax and federal income tax. How to file a late tax return 2011 You do not withhold these taxes from wages earned by a minister, but if the minister is your employee, you may agree with the minister to voluntarily withhold tax to cover the minister's liability for self-employment tax and federal income tax. How to file a late tax return 2011 For more information, see Publication 517. How to file a late tax return 2011 Form W-2. How to file a late tax return 2011   If your minister is an employee, report all taxable compensation as wages in box 1 on Form W-2. How to file a late tax return 2011 Include in this amount expense allowances or reimbursements paid under a nonaccountable plan, discussed in section 5 of Publication 15 (Circular E). How to file a late tax return 2011 Do not include a parsonage allowance (excludable housing allowance) in this amount. How to file a late tax return 2011 You may report a designated parsonage or rental allowance (housing allowance) and a utilities allowance, or the rental value of housing provided in a separate statement or in box 14 on Form W-2. How to file a late tax return 2011 Do not show on Form W-2, Form 941, or Form 944 any amount as social security or Medicare wages, or any withholding for social security or Medicare taxes. How to file a late tax return 2011 If you withheld federal income tax from the minister under a voluntary agreement, this amount should be shown in box 2 on Form W-2 as federal income tax withheld. How to file a late tax return 2011 For more information on ministers, see Publication 517. How to file a late tax return 2011 Exemptions for ministers and others. How to file a late tax return 2011   Certain ordained ministers, Christian Science practitioners, and members of religious orders who have not taken a vow of poverty may apply to exempt their earnings from self-employment tax on religious grounds. How to file a late tax return 2011 The application must be based on conscientious opposition because of personal considerations to public insurance that makes payments in the event of death, disability, old age, or retirement, or that makes payments toward the cost of, or provides services for, medical care, including social security and Medicare benefits. How to file a late tax return 2011 The exemption applies only to qualified services performed for the religious organization. How to file a late tax return 2011 See Revenue Procedure 91-20, 1991-1 C. How to file a late tax return 2011 B. How to file a late tax return 2011 524, for guidelines to determine whether an organization is a religious order or whether an individual is a member of a religious order. How to file a late tax return 2011   To apply for the exemption, the employee should file Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners. How to file a late tax return 2011 See Publication 517 for more information about claiming an exemption from self-employment tax using Form 4361. How to file a late tax return 2011 Members of recognized religious sects opposed to insurance. How to file a late tax return 2011   If you belong to a recognized religious sect or to a division of such sect that is opposed to insurance, you may qualify for an exemption from the self-employment tax. How to file a late tax return 2011 To qualify, you must be conscientiously opposed to accepting the benefits of any public or private insurance that makes payments because of death, disability, old age, or retirement, or makes payments toward the cost of, or provides services for, medical care (including social security and Medicare benefits). How to file a late tax return 2011 If you buy a retirement annuity from an insurance company, you will not be eligible for this exemption. How to file a late tax return 2011 Religious opposition based on the teachings of the sect is the only legal basis for the exemption. How to file a late tax return 2011 In addition, your religious sect (or division) must have existed since December 31, 1950. How to file a late tax return 2011 Self-employed. How to file a late tax return 2011   If you are self-employed and a member of a recognized religious sect opposed to insurance, you can apply for exemption by filing Form 4029 to waive all social security and Medicare benefits. How to file a late tax return 2011 Employees. How to file a late tax return 2011   The social security and Medicare tax exemption available to the self-employed who are members of a recognized religious sect opposed to insurance is also available to their employees who are members of such a sect. How to file a late tax return 2011 This applies to partnerships only if each partner is a member of the sect. How to file a late tax return 2011 This exemption for employees applies only if both the employee and the employer are members of such a sect, and the employer has an exemption. How to file a late tax return 2011 To get the exemption, the employee must file Form 4029. How to file a late tax return 2011   An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes can also apply for an exemption on Form 4029. How to file a late tax return 2011 5. How to file a late tax return 2011 Wages and Other Compensation Publication 15 (Circular E) provides a general discussion of taxable wages. How to file a late tax return 2011 Publication 15-B discusses fringe benefits. How to file a late tax return 2011 The following topics supplement those discussions. How to file a late tax return 2011 Relocating for Temporary Work Assignments If an employee is given a temporary work assignment away from his or her regular place of work, certain travel expenses reimbursed or paid directly by the employer in accordance with an accountable plan (see section 5 in Publication 15 (Circular E)) may be excludable from the employee's wages. How to file a late tax return 2011 Generally, a temporary work assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. How to file a late tax return 2011 If the employee's new work assignment is indefinite, any living expenses reimbursed or paid by the employer (other than qualified moving expenses) must be included in the employee's wages as compensation. How to file a late tax return 2011 For the travel expenses to be excludable: The new work location must be outside of the city or general area of the employee's regular work place or post of duty, The travel expenses must otherwise qualify as deductible by the employee, and The expenses must be for the period during which the employee is at the temporary work location. How to file a late tax return 2011 If you reimburse or pay any personal expenses of an employee during his or her temporary work assignment, such as expenses for home leave for family members or for vacations, these amounts must be included in the employee's wages. How to file a late tax return 2011 See chapter 1 of Publication 463, Travel, Entertainment, Gift, and Car Expenses, and section 5 of Publication 15 (Circular E), for more information. How to file a late tax return 2011 These rules generally apply to temporary work assignments both inside and outside the U. How to file a late tax return 2011 S. How to file a late tax return 2011 Employee Achievement Awards Do not withhold federal income, social security, or Medicare taxes on the fair market value of an employee achievement award if it is excludable from your employee's gross income. How to file a late tax return 2011 To be excludable from your employee's gross income, the award must be tangible personal property (not cash, gift certificates, or securities) given to an employee for length of service or safety achievement, awarded as part of a meaningful presentation, and awarded under circumstances that do not indicate that the payment is disguised compensation. How to file a late tax return 2011 Excludable employee achievement awards also are not subject to FUTA tax. How to file a late tax return 2011 Limits. How to file a late tax return 2011   The most that you can exclude for the cost of all employee achievement awards to the same employee for the year is $400. How to file a late tax return 2011 A higher limit of $1,600 applies to qualified plan awards. How to file a late tax return 2011 Qualified plan awards are employee achievement awards under a written plan that does not discriminate in favor of highly compensated employees. How to file a late tax return 2011 An award cannot be treated as a qualified plan award if the average cost per recipient of all awards under all of your qualified plans is more than $400. How to file a late tax return 2011   If during the year an employee receives awards not made under a qualified plan and also receives awards under a qualified plan, the exclusion for the total cost of all awards to that employee cannot be more than $1,600. How to file a late tax return 2011 The $400 and $1,600 limits cannot be added together to exclude more than $1,600 for the cost of awards to any one employee during the year. How to file a late tax return 2011 Scholarship and Fellowship Payments Only amounts that you pay as a qualified scholarship to a candidate for a degree may be excluded from the recipient's gross income. How to file a late tax return 2011 A qualified scholarship is any amount granted as a scholarship or fellowship that is used for: Tuition and fees required to enroll in, or to attend, an educational institution, or Fees, books, supplies, and equipment that are required for courses at the educational institution. How to file a late tax return 2011 The exclusion from income does not apply to the portion of any amount received that represents payment for teaching, research, or other services required as a condition of receiving the scholarship or tuition reduction. How to file a late tax return 2011 These amounts are reportable on Form W-2. How to file a late tax return 2011 However, the exclusion will still apply for any amount received under two specific programs—the National Health Service Corps Scholarship Program and the Armed Forces Health Professions Scholarship and Financial Assistance Program—despite any service condition attached to those amounts. How to file a late tax return 2011 Any amounts that you pay for room and board are not excludable from the recipient's gross income. How to file a late tax return 2011 A qualified scholarship is not subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. How to file a late tax return 2011 For more information, see Publication 970, Tax Benefits for Education. How to file a late tax return 2011 Outplacement Services If you provide outplacement services to your employees to help them find new employment (such as career counseling, resume assistance, or skills assessment), the value of these benefits may be income to them and subject to all withholding taxes. How to file a late tax return 2011 However, the value of these services will not be subject to any employment taxes if: You derive a substantial business benefit from providing the services (such as improved employee morale or business image) separate from the benefit that you would receive from the mere payment of additional compensation, and The employee would be able to deduct the cost of the services as employee business expenses if he or she had paid for them. How to file a late tax return 2011 However, if you receive no additional benefit from providing the services, or if the services are not provided on the basis of employee need, then the value of the services is treated as wages and is subject to federal income tax withholding and social security and Medicare taxes. How to file a late tax return 2011 Similarly, if an employee receives the outplacement services in exchange for reduced severance pay (or other taxable compensation), then the amount the severance pay is reduced is treated as wages for employment tax purposes. How to file a late tax return 2011 Withholding for Idle Time Payments made under a voluntary guarantee to employees for idle time (any time during which an employee performs no services) are wages for the purposes of social security, Medicare, and FUTA taxes, and federal income tax withholding. How to file a late tax return 2011 Back Pay Treat back pay as wages in the year paid and withhold and pay employment taxes as required. How to file a late tax return 2011 If back pay was awarded by a court or government agency to enforce a federal or state statute protecting an employee's right to employment or wages, special rules apply for reporting those wages to the Social Security Administration. How to file a late tax return 2011 These rules also apply to litigation actions and settlement agreements or agency directives that are resolved out of court and not under a court decree or order. How to file a late tax return 2011 Examples of pertinent statutes include, but are not limited to, the National Labor Relations Act, Fair Labor Standards Act, Equal Pay Act, and Age Discrimination in Employment Act. How to file a late tax return 2011 See Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration, and Form SSA-131, Employer Report of Special Wage Payments, for details. How to file a late tax return 2011 Supplemental Unemployment Benefits If you pay, under a plan, supplemental unemployment benefits to a former employee, all or part of the payments may be taxable and subject to federal income tax withholding, depending on how the plan is funded. How to file a late tax return 2011 Amounts that represent a return to the employee of amounts previously subject to tax are not taxable and are not subject to withholding. How to file a late tax return 2011 You should withhold federal income tax on the taxable part of the payments made, under a plan, to an employee who is involuntarily separated because of a reduction in force, discontinuance of a plant or operation, or other similar condition. How to file a late tax return 2011 It does not matter whether the separation is temporary or permanent. How to file a late tax return 2011 There are special rules that apply in determining whether benefits qualify as supplemental unemployment benefits that are excluded from wages for social security, Medicare, and FUTA tax purposes. How to file a late tax return 2011 To qualify as supplemental unemployment benefits for these purposes, the benefits must meet the following requirements. How to file a late tax return 2011 Benefits are paid only to unemployed former employees who are laid off by the employer. How to file a late tax return 2011 Eligibility for benefits depends on meeting prescribed conditions after termination. How to file a late tax return 2011 The amount of weekly benefits payable is based upon state unemployment benefits, other compensation allowable under state law, and the amount of regular weekly pay. How to file a late tax return 2011 The right to benefits does not accrue until a prescribed period after termination. How to file a late tax return 2011 Benefits are not attributable to the performance of particular services. How to file a late tax return 2011 No employee has any right to the benefits until qualified and eligible to receive benefits. How to file a late tax return 2011 Benefits may not be paid in a lump sum. How to file a late tax return 2011 Withholding on taxable supplemental unemployment benefits must be based on the withholding certificate (Form W-4) that the employee gave to you. How to file a late tax return 2011 Golden Parachute Payments A golden parachute payment, in general, is a payment made under a contract entered into by a corporation and key personnel. How to file a late tax return 2011 Under the agreement, the corporation agrees to pay certain amounts to its key personnel in the event of a change in ownership or control of the corporation. How to file a late tax return 2011 Payments to employees under golden parachute contracts are subject to social security, Medicare, and FUTA taxes, and federal income tax withholding. How to file a late tax return 2011 See Regulations section 1. How to file a late tax return 2011 280G-1 for more information. How to file a late tax return 2011 No deduction is allowed to the corporation for any excess parachute payment. How to file a late tax return 2011 To determine the amount of the excess parachute payment, you must first determine if there is a parachute payment for purposes of section 280G. How to file a late tax return 2011 A parachute payment for purposes of section 280G is any payment that meets all of the following. How to file a late tax return 2011 The payment is in the nature of compensation. How to file a late tax return 2011 The payment is to, or for the benefit of, a disqualified individual. How to file a late tax return 2011 A disqualified individual is anyone who at any time during the 12-month period prior to and ending on the date of the change in ownership or control of the corporation (the disqualified individual determination period) was an employee or independent contractor and was, in regard to that corporation, a shareholder, an officer, or highly compensated individual. How to file a late tax return 2011 The payment is contingent on a change in ownership of the corporation, the effective control of the corporation, or the ownership of a substantial portion of the assets of the corporation. How to file a late tax return 2011 The payment has an aggregate present value of at least three times the individual's base amount. How to file a late tax return 2011 The base amount is the average annual compensation for service includible in the individual's gross income over the most recent 5 taxable years. How to file a late tax return 2011 An excess parachute payment amount is the excess of any parachute payment over the base amount. How to file a late tax return 2011 For more information, see Regulations section 1. How to file a late tax return 2011 280G-1. How to file a late tax return 2011 The recipient of an excess parachute payment is subject to a 20% nondeductible excise tax. How to file a late tax return 2011 If the recipient is an employee, the 20% excise tax is to be withheld by the corporation. How to file a late tax return 2011 Example. How to file a late tax return 2011 An officer of a corporation receives a golden parachute payment of $400,000. How to file a late tax return 2011 This is more than three times greater than his or her average compensation of $100,000 over the previous 5-year period. How to file a late tax return 2011 The excess parachute payment is $300,000 ($400,000 minus $100,000). How to file a late tax return 2011 The corporation cannot deduct the $300,000 and must withhold the excise tax of $60,000 (20% of $300,000). How to file a late tax return 2011 Reporting golden parachute payments. How to file a late tax return 2011   Golden parachute payments to employees must be reported on Form W-2. How to file a late tax return 2011 See the General Instructions for Forms W-2 and W-3 for details. How to file a late tax return 2011 For nonemployee reporting of these payments, see Box 7. How to file a late tax return 2011 Nonemployee Compensation in the Instructions for Form 1099-MISC. How to file a late tax return 2011 Exempt payments. How to file a late tax return 2011   Payments by most small business corporations and payments under certain qualified plans are exempt from the golden parachute rules. How to file a late tax return 2011 See section 280G(b)(5) and (6) for more information. How to file a late tax return 2011 Interest-Free and Below-Market-Interest-Rate Loans In general, if an employer lends an employee more than $10,000 at an interest rate less than the current applicable federal rate (AFR), the difference between the interest paid and the interest that would be paid under the AFR is considered additional compensation to the employee. How to file a late tax return 2011 This rule applies to a loan of $10,000 or less if one of its principal purposes is the avoidance of federal tax. How to file a late tax return 2011 This additional compensation to the employee is subject to social security, Medicare, and FUTA taxes, but not to federal income tax withholding. How to file a late tax return 2011 Include it in compensation on Form W-2 (or Form 1099-MISC for an independent contractor). How to file a late tax return 2011 The AFR is established monthly and published by the IRS each month in the Internal Revenue Bulletin. How to file a late tax return 2011 You can get these rates by calling 1-800-829-4933 or by visiting IRS. How to file a late tax return 2011 gov. How to file a late tax return 2011 For more information, see section 7872 and its related regulations. How to file a late tax return 2011 Leave Sharing Plans If you establish a leave sharing plan for your employees that allows them to transfer leave to other employees for medical emergencies, the amounts paid to the recipients of the leave are considered wages. How to file a late tax return 2011 These amounts are includible in the gross income of the recipients and are subject to social security, Medicare, and FUTA taxes, and federal income tax withholding. How to file a late tax return 2011 Do not include these amounts in the income of the transferors. How to file a late tax return 2011 These rules apply only to leave sharing plans that permit employees to transfer leave to other employees for medical emergencies. How to file a late tax return 2011 Nonqualified Deferred Compensation Plans Income Tax and Reporting Section 409A provides that all amounts deferred under a nonqualified deferred compensation (NQDC) plan for all tax years are currently includible in gross income (to the extent not subject to a substantial risk of forfeiture and not previously included in gross income) and subject to additional taxes, unless certain requirements are met pertaining to, among other things, elections to defer compensation and distributions under a NQDC plan. How to file a late tax return 2011 Section 409A also includes rules that apply to certain trusts or similar arrangements associated with NQDC plans if the trusts or arrangements are located outside of the United States, are restricted to the provision of benefits in connection with a decline in the financial health of the plan sponsor, or contributions are made to the trust during certain periods such as when a qualified plan of the service recipient is underfunded. How to file a late tax return 2011 Employers must withhold federal income tax (but not the additional Section 409A taxes) on any amount includible in gross income under section 409A. How to file a late tax return 2011 Other changes to the Internal Revenue Code provide that the deferrals under a NQDC plan must be reported separately on Form W-2 or Form 1099-MISC, whichever applies. How to file a late tax return 2011 Specific rules for reporting are provided in the instructions to the forms. How to file a late tax return 2011 The provisions do not affect the application or reporting of social security, Medicare, or FUTA taxes. How to file a late tax return 2011 The provisions do not prevent the inclusion of amounts in income or wages under other provisions of the Internal Revenue Code or common law principles, such as when amounts are actually or constructively received or irrevocably contributed to a separate fund. How to file a late tax return 2011 For more information about nonqualified deferred compensation plans, see Regulations sections 1. How to file a late tax return 2011 409A-1 through 1. How to file a late tax return 2011 409A-6. How to file a late tax return 2011 Notice 2008-113 provides guidance on the correction of certain operation failures of a NQDC plan. How to file a late tax return 2011 Notice 2008-113, 2008-51 I. How to file a late tax return 2011 R. How to file a late tax return 2011 B. How to file a late tax return 2011 1305, is available at www. How to file a late tax return 2011 irs. How to file a late tax return 2011 gov/irb/2008-51_IRB/ar12. How to file a late tax return 2011 html. How to file a late tax return 2011 Also see Notice 2010-6, 2010-3 I. How to file a late tax return 2011 R. How to file a late tax return 2011 B. How to file a late tax return 2011 275, available at www. How to file a late tax return 2011 irs. How to file a late tax return 2011 gov/irb/2010-03_IRB/ar08. How to file a late tax return 2011 html and Notice 2010-80, 2010-51 I. How to file a late tax return 2011 R. How to file a late tax return 2011 B. How to file a late tax return 2011 853, available at www. How to file a late tax return 2011 irs. How to file a late tax return 2011 gov/irb/2010-51_IRB/ar08. How to file a late tax return 2011 html. How to file a late tax return 2011 Social security, Medicare, and FUTA taxes. How to file a late tax return 2011   Employer contributions to nonqualified deferred compensation (NQDC) plans, as defined in the applicable regulations, are treated as wages subject to social security, Medicare, and FUTA taxes when the services are performed or the employee no longer has a substantial risk of forfeiting the right to the deferred compensation, whichever is later. How to file a late tax return 2011   Amounts deferred are subject to social security, Medicare, and FUTA taxes at that time unless the amount that is deferred cannot be reasonably ascertained; for example, if benefits are based on final pay. How to file a late tax return 2011 If the value of the future benefit is based on any factors that are not yet reasonably ascertainable, you may choose to estimate the value of the future benefit and withhold and pay social security, Medicare, and FUTA taxes on that amount. How to file a late tax return 2011 You will have to determine later, when the amount is reasonably ascertainable, whether any additional taxes are required. How to file a late tax return 2011 If taxes are not paid before the amounts become reasonably ascertainable, when the amounts become reasonably ascertainable they are subject to social security, Medicare, and FUTA taxes on the amounts deferred plus the income attributable to those amounts deferred. How to file a late tax return 2011 For more information, see Regulations sections 31. How to file a late tax return 2011 3121(v)(2)-1 and 31. How to file a late tax return 2011 3306(r)(2)-1. How to file a late tax return 2011 Tax-Sheltered Annuities Employer payments made by a public educational institution or a tax-exempt organization to purchase a tax-sheltered annuity for an employee (annual deferrals) are included in the employee's social security and Medicare wages, if the payments are made because of a salary reduction agreement. How to file a late tax return 2011 However, they are not included in box 1 on Form W-2 in the year the deferrals are made and are not subject to federal income tax withholding. How to file a late tax return 2011 See Regulations section 31. How to file a late tax return 2011 3121(a)(5)-2 for the definition of a salary reduction agreement. How to file a late tax return 2011 Contributions to a Simplified Employee Pension (SEP) An employer's SEP contributions to an employee's individual retirement arrangement (IRA) are excluded from the employee's gross income. How to file a late tax return 2011 These excluded amounts are not subject to social security, Medicare, or FUTA taxes, or federal income tax withholding. How to file a late tax return 2011 However, any SEP contributions paid under a salary reduction agreement (SARSEP) are included in wages for purposes of social security, Medicare, and FUTA taxes. How to file a late tax return 2011 See Publication 560 for more information about SEPs. How to file a late tax return 2011 Salary reduction simplified employee pensions (SARSEP) repealed. How to file a late tax return 2011   You may not establish a SARSEP after 1996. How to file a late tax return 2011 However, SARSEPs established before January 1, 1997, may continue to receive contributions. How to file a late tax return 2011 SIMPLE Retirement Plans Employer and employee contributions to a savings incentive match plan for employees (SIMPLE) retirement account (subject to limitations) are excludable from the employee's income and are exempt from federal income tax withholding. How to file a late tax return 2011 An employer's nonelective (2%) or matching contributions are exempt from social security, Medicare, and FUTA taxes. How to file a late tax return 2011 However, an employee's salary reduction contributions to a SIMPLE are subject to social security, Medicare, and FUTA taxes. How to file a late tax return 2011 For more information about SIMPLE retirement plans, see Publication 560. How to file a late tax return 2011 6. How to file a late tax return 2011 Sick Pay Reporting The IRS expects to change the third-party sick pay recap reporting and filing requirements for wages paid in 2014. How to file a late tax return 2011 Information about this change will be included in the revision of Publication 15-A that is expected to post to IRS. How to file a late tax return 2011 gov in December 2014. How to file a late tax return 2011 Special rules apply to the reporting of sick pay payments to employees. How to file a late tax return 2011 How these payments are reported depends on whether the payments are made by the employer or a third party, such as an insurance company. How to file a late tax return 2011 Sick pay is usually subject to social security, Medicare, and FUTA taxes. How to file a late tax return 2011 For exceptions, see Social Security, Medicare, and FUTA Taxes on Sick Pay , later in this section. How to file a late tax return 2011 Sick pay may also be subject to either mandatory or voluntary federal income tax withholding, depending on who pays it. How to file a late tax return 2011 Sick Pay Sick pay generally means any amount paid under a plan because of an employee's temporary absence from work due to injury, sickness, or disability. How to file a late tax return 2011 It may be paid by either the employer or a third party, such as an insurance company. How to file a late tax return 2011 Sick pay includes both short- and long-term benefits. How to file a late tax return 2011 It is often expressed as a percentage of the employee's regular wages. How to file a late tax return 2011 Payments That Are Not Sick Pay Sick pay does not include the following payments. How to file a late tax return 2011 Disability retirement payments. How to file a late tax return 2011 Disability retirement payments are not sick pay and are not discussed in this section. How to file a late tax return 2011 Those payments are subject to the rules for federal income tax withholding from pensions and annuities. How to file a late tax return 2011 See section 8. How to file a late tax return 2011 Workers' compensation. How to file a late tax return 2011 Payments because of a work-related injury or sickness that are made under a workers' compensation law are not sick pay and are not subject to employment taxes. How to file a late tax return 2011 But see Payments in the nature of workers' compensation—public employees next. How to file a late tax return 2011 Payments in the nature of workers' compensation—public employees. How to file a late tax return 2011 State and local government employees, such as police officers and firefighters, sometimes receive payments due to an injury in the line of duty under a statute that is not the general workers' compensation law of a state. How to file a late tax return 2011 If the statute limits benefits to work-related injuries or sickness and does not base payments on the employee's age, length of service, or prior contributions, the statute is “in the nature of” a workers' compensation law. How to file a late tax return 2011 Payments under a statute in the nature of a workers' compensation law are not sick pay and are not subject to employment taxes. How to file a late tax return 2011 For more information, see Regulations section 31. How to file a late tax return 2011 3121(a)(2)-1. How to file a late tax return 2011 Medical expense payments. How to file a late tax return 2011 Payments under a definite plan or system for medical and hospitalization expenses, or for insurance covering these expenses, are not sick pay and are not subject to employment taxes. How to file a late tax return 2011 Payments unrelated to absence from work. How to file a late tax return 2011 Accident or health insurance payments unrelated to absence from work are not sick pay and are not subject to employment taxes. How to file a late tax return 2011 These include payments for: Permanent loss of a member or function of the body, Permanent loss of the use of a member or function of the body, or Permanent disfigurement of the body. How to file a late tax return 2011 Example. How to file a late tax return 2011 Donald was injured in a car accident and lost an eye. How to file a late tax return 2011 Under a policy paid for by Donald's employer, Delta Insurance Co. How to file a late tax return 2011 paid Donald $20,000 as compensation for the loss of his eye. How to file a late tax return 2011 Because the payment was determined by the type of injury and was unrelated to Donald's absence from work, it is not sick pay and is not subject to federal employment taxes. How to file a late tax return 2011 Sick Pay Plan A sick pay plan is a plan or system established by an employer under which sick pay is available to employees generally or to a class or classes of employees. How to file a late tax return 2011 This does not include a situation in which benefits are provided on a discretionary or occasional basis with merely an intention to aid particular employees in time of need. How to file a late tax return 2011 You have a sick pay plan or system if the plan is in writing or is otherwise made known to employees, such as by a bulletin board notice or your long and established practice. How to file a late tax return 2011 Some indications that you have a sick pay plan or system include references to the plan or system in the contract of employment, employer contributions to a plan, or segregated accounts for the payment of benefits. How to file a late tax return 2011 Definition of employer. How to file a late tax return 2011   The employer for whom the employee normally works, a term used in the following discussion, is either the employer for whom the employee was working at the time that the employee became sick or disabled or the last employer for whom the employee worked before becoming sick or disabled, if that employer made contributions to the sick pay plan on behalf of the sick or disabled employee. How to file a late tax return 2011 Note. How to file a late tax return 2011 Contributions to a sick pay plan through a cafeteria plan (by direct employer contributions or salary reduction) are employer contributions unless they are after-tax employee contributions (that is, included in taxable wages). How to file a late tax return 2011 Third-Party Payers of Sick Pay Employer's agent. How to file a late tax return 2011   An employer's agent is a third party that bears no insurance risk and is reimbursed on a cost-plus-fee basis for payment of sick pay and similar amounts. How to file a late tax return 2011 A third party may be your agent even if the third party is responsible for determining which employees are eligible to receive payments. How to file a late tax return 2011 For example, if a third party provides administrative services only, the third party is your agent. How to file a late tax return 2011 If the third party is paid an insurance premium and is not reimbursed on a cost-plus-fee basis, the third party is not your agent. How to file a late tax return 2011 Whether an insurance company or other third party is your agent depends on the terms of their agreement with you. How to file a late tax return 2011   A third party that makes payments of sick pay as your agent is not considered the employer and generally has no responsibility for employment taxes. How to file a late tax return 2011 This responsibility remains with you. How to file a late tax return 2011 However, under an exception to this rule, the parties may enter into an agreement that makes the third-party agent responsible for employment taxes. How to file a late tax return 2011 In this situation, the third-party agent should use its own name and EIN (rather than your name and EIN) for the responsibilities that it has assumed. How to file a late tax return 2011 Third party not employer's agent. How to file a late tax return 2011   A third party that makes payments of sick pay other than as an agent of the employer is liable for federal income tax withholding (if requested by the employee) and the employee part of the social security and Medicare taxes. How to file a late tax return 2011   The third party is also liable for the employer part of the social security and Medicare taxes, and the FUTA tax, unless the third party transfers this liability to the employer for whom the employee normally works. How to file a late tax return 2011 This liability is transferred if the third party takes the following steps. How to file a late tax return 2011 Withholds the employee social security and Medicare taxes from the sick pay payments. How to file a late tax return 2011 Makes timely deposits of the employee social security and Medicare taxes. How to file a late tax return 2011 Notifies the employer for whom the employee normally works of the payments on which employee taxes were withheld and deposited. How to file a late tax return 2011 The third party must notify the employer within the time required for the third party's deposit of the employee part of the social security and Medicare taxes. How to file a late tax return 2011 For instance, if the third party is a monthly schedule depositor, it must notify the employer by the 15th day of the month following the month in which the sick pay payment is made because that is the day by which the deposit is required to be made. How to file a late tax return 2011 The third party should notify the employer as soon as information on payments is available so that an employer required to make electronic deposits can make them timely. How to file a late tax return 2011 For multi-employer plans, see the special rule discussed next. How to file a late tax return 2011 Multi-employer plan timing rule. How to file a late tax return 2011   A special rule applies to sick pay payments made to employees by a third-party insurer under an insurance contract with a multi-employer plan established under a collectively bargained agreement. How to file a late tax return 2011 If the third-party insurer making the payments complies wi
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The How To File A Late Tax Return 2011

How to file a late tax return 2011 17. How to file a late tax return 2011   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. How to file a late tax return 2011 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. How to file a late tax return 2011 Free help with your tax return. How to file a late tax return 2011   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to file a late tax return 2011 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. How to file a late tax return 2011 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to file a late tax return 2011 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. How to file a late tax return 2011 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How to file a late tax return 2011 To find the nearest VITA or TCE site, visit IRS. How to file a late tax return 2011 gov or call 1-800-906-9887. How to file a late tax return 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to file a late tax return 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to file a late tax return 2011 aarp. How to file a late tax return 2011 org/money/taxaide or call 1-888-227-7669. How to file a late tax return 2011   For more information on these programs, go to IRS. How to file a late tax return 2011 gov and enter “VITA” in the search box. How to file a late tax return 2011 Internet. How to file a late tax return 2011 IRS. How to file a late tax return 2011 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How to file a late tax return 2011 Apply for an Employer Identification Number (EIN). How to file a late tax return 2011 Go to IRS. How to file a late tax return 2011 gov and enter Apply for an EIN in the search box. How to file a late tax return 2011 Request an Electronic Filing PIN by going to IRS. How to file a late tax return 2011 gov and entering Electronic Filing PIN in the search box. How to file a late tax return 2011 Download forms, instructions, and publications, including some accessible versions. How to file a late tax return 2011 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How to file a late tax return 2011 gov or IRS2Go. How to file a late tax return 2011 Tax return and tax account transcripts are generally available for the current year and past three years. How to file a late tax return 2011 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. How to file a late tax return 2011 gov or IRS2Go. How to file a late tax return 2011 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. How to file a late tax return 2011 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. How to file a late tax return 2011 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. How to file a late tax return 2011 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. How to file a late tax return 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to file a late tax return 2011 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. How to file a late tax return 2011 gov. How to file a late tax return 2011 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to file a late tax return 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to file a late tax return 2011 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How to file a late tax return 2011 AARP offers the Tax-Aide counseling program as part of the TCE program. How to file a late tax return 2011 Visit AARP's website to find the nearest Tax-Aide location. How to file a late tax return 2011 Research your tax questions. How to file a late tax return 2011 Search publications and instructions by topic or keyword. How to file a late tax return 2011 Read the Internal Revenue Code, regulations, or other official guidance. How to file a late tax return 2011 Read Internal Revenue Bulletins. How to file a late tax return 2011 Sign up to receive local and national tax news by email. How to file a late tax return 2011 Phone. How to file a late tax return 2011 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to file a late tax return 2011   Call the Business and Specialty Tax line for questions at 1-800-829-4933. How to file a late tax return 2011 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. How to file a late tax return 2011 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. How to file a late tax return 2011 Call to locate the nearest volunteer help site, 1-800-906-9887. How to file a late tax return 2011 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to file a late tax return 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to file a late tax return 2011 Most VITA and TCE sites offer free electronic filing. How to file a late tax return 2011 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to file a late tax return 2011 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to file a late tax return 2011 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). How to file a late tax return 2011 You should receive your order within 10 business days. How to file a late tax return 2011 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How to file a late tax return 2011 Follow the prompts to provide your Employer Identification Number, street address and ZIP code. How to file a late tax return 2011 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. How to file a late tax return 2011 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to file a late tax return 2011 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to file a late tax return 2011 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. How to file a late tax return 2011 gsa. How to file a late tax return 2011 gov/fedrelay. How to file a late tax return 2011 Walk-in. How to file a late tax return 2011 You can find a selection of forms, publications and services — in-person, face-to-face. How to file a late tax return 2011   Products. How to file a late tax return 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file a late tax return 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to file a late tax return 2011 Services. How to file a late tax return 2011 You can walk in to your local TAC most business days for personal, face-to-face tax help. How to file a late tax return 2011 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to file a late tax return 2011 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. How to file a late tax return 2011 No appointment is necessary—just walk in. How to file a late tax return 2011 Before visiting, check www. How to file a late tax return 2011 irs. How to file a late tax return 2011 gov/localcontacts for hours of operation and services provided. How to file a late tax return 2011 Mail. How to file a late tax return 2011 You can send your order for forms, instructions, and publications to the address below. How to file a late tax return 2011 You should receive a response within 10 days after your request is received. How to file a late tax return 2011  Internal Revenue Service 1201 N. How to file a late tax return 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How to file a late tax return 2011   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to file a late tax return 2011 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to file a late tax return 2011 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. How to file a late tax return 2011 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. How to file a late tax return 2011 You face (or your business is facing) an immediate threat of adverse action. How to file a late tax return 2011 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to file a late tax return 2011   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. How to file a late tax return 2011 Here's why we can help: TAS is an independent organization within the IRS. How to file a late tax return 2011 Our advocates know how to work with the IRS. How to file a late tax return 2011 Our services are free and tailored to meet your needs. How to file a late tax return 2011 We have offices in every state, the District of Columbia, and Puerto Rico. How to file a late tax return 2011 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 www. How to file a late tax return 2011 irs. How to file a late tax return 2011 gov/advocate, or call us toll-free at 1-877-777-4778. How to file a late tax return 2011 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to file a late tax return 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to file a late tax return 2011 irs. How to file a late tax return 2011 gov/sams. How to file a late tax return 2011 Low Income Taxpayer Clinics. How to file a late tax return 2011   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. How to file a late tax return 2011 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to file a late tax return 2011 Visit www. How to file a late tax return 2011 TaxpayerAdvocate. How to file a late tax return 2011 irs. How to file a late tax return 2011 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to file a late tax return 2011 Small Business and Self-Employed Tax Center. How to file a late tax return 2011 This online guide is a must for every small business owner or any taxpayer about to start a business. How to file a late tax return 2011  The information is updated during the year. How to file a late tax return 2011 Visit www. How to file a late tax return 2011 irs. How to file a late tax return 2011 gov/Businesses/Small-Businesses-&-Self-Employed. How to file a late tax return 2011 Prev  Up  Next   Home   More Online Publications