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Hr Block For Military

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Problem Alerts

Consumer Alerts

Please note that the IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

  • ‪If you get an unsolicited email that appears to be from the IRS or a specific IRS component, such as EFTPS, please report it by sending it to phishing@irs.gov. ‪
  • If you find a suspicious website that claims to be the IRS, please send the site’s URL by email to phishing@irs.gov, using the subject line: suspicious website.

For more information on phishing scams, please see Protect Your Personal Information and  Suspicious e-Mails and Identity Theft.

October 2012
Don't Fall for Phony IRS Websites

The IRS warns consumers about a new tax scam that uses a website that mimics the IRS e-Services online registration page.

‪The actual IRS e-Services page offers web-based products for tax preparers, not the general public. The phony web page looks almost identical to the real one.

The IRS gets many reports of fake websites like this. Criminals use these sites to lure people into providing personal and financial information that may be used to steal the victim’s money or identity.

June 2012
Beware of Phony Email from DFAS

Taxpayers should be on the lookout for a new, email-based phishing scam circulating that targets Department of Defense military members, retirees and civilian employees. The email appears to come from Defense Finance and Accounting Services and displays a .mil email address. The email states that those receiving disability compensation from the Department of Veterans Affairs (VA) may be able to obtain additional funds from the IRS. Email recipients are then asked to send various VA and IRS documents containing their personal and financial information, such as copies of VA award letters or their income tax returns, to an address in Florida.

The information on these documents is then used by the scammers to commit identity theft. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards or apply for new loans, credit cards, services or benefits in the victim’s name.

For more information on phishing scams, please see Suspicious e-Mails and Identity Theft.

November 2011
The IRS Warns of Scam Emails

Update Nov. 10, 2011 — A suspected phishing email on the Employer Identification Number (EIN), claiming to come from the IRS Office of Professional Responsibility, is currently circulating. This email was not sent by the IRS. For more information, see Latest News from Office of Professional Responsibility (OPR).

The IRS does not send unsolicited e-mail to taxpayers either about their tax accounts or requesting sensitive personal and financial information.       

Nevertheless, taxpayers do receive e-mails claiming to come from the IRS, sometimes containing a real or made-up employee name, address and similar information to make an e-mail seem credible.    

These e-mails usually are scams whose purpose is to obtain personal and financial information — such as name, Social Security number, bank account and credit card or even PIN numbers — from taxpayers which can be used by the scammers to commit identity theft. Identity thieves use the data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns and more.

Typically, IRS-impersonation scam e-mails state that the IRS needs certain personal and financial information to process a tax return, tax payment or refund. They may claim the e-mail recipient is being audited. They may mention specific monetary amounts or genuine programs, such as the Electronic Federal Tax Payment System (EFTPS), to add credible detail to the scam. The e-mails often contain links or attachments to what appears to be the IRS web site or an IRS form. However genuine in appearance, these phonies are designed to elicit the information the scammers are looking for.

Alternatively, a link in a scam e-mail may download malicious software onto the taxpayer's computer when clicked. The software is often designed to search out and send back to the scammer personal and financial information contained on the taxpayer's computer or obtained through keystrokes that the scammer can use to commit identity theft.             

 



 

Page Last Reviewed or Updated: 27-Sep-2013

The Hr Block For Military

Hr block for military 13. Hr block for military   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Hr block for military Wage limit. Hr block for military Federal Income Tax WithholdingNew Form W-4 for 2014. Hr block for military Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Hr block for military Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Hr block for military  The employee tax rate for social security is 6. Hr block for military 2%. Hr block for military Previously, the employee tax rate for social security was 4. Hr block for military 2%. Hr block for military The employer tax rate for social security remains unchanged at 6. Hr block for military 2%. Hr block for military The social security wage base limit is $113,700. Hr block for military The Medicare tax rate is 1. Hr block for military 45% each for the employee and employer, unchanged from 2012. Hr block for military There is no wage base limit for Medicare tax. Hr block for military Additional Medicare Tax. Hr block for military  In addition to withholding Medicare tax at 1. Hr block for military 45%, you must withhold a 0. Hr block for military 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hr block for military You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Hr block for military Additional Medicare Tax is only imposed on the employee. Hr block for military There is no employer share of Additional Medicare Tax. Hr block for military All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Hr block for military For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Hr block for military For more information on Additional Medicare Tax, visit IRS. Hr block for military gov and enter “Additional Medicare Tax” in the search box. Hr block for military Leave-based donation programs to aid victims of Hurricane Sandy. Hr block for military  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Hr block for military The donated leave will not be included in the income or wages of the employee. Hr block for military The employer may deduct the cash payments as business expenses or charitable contributions. Hr block for military For more information, see Notice 2012-69, 2012-51 I. Hr block for military R. Hr block for military B. Hr block for military 712, available at www. Hr block for military irs. Hr block for military gov/irb/2012-51_IRB/ar09. Hr block for military html. Hr block for military Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Hr block for military  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Hr block for military Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Hr block for military Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Hr block for military For more information, visit IRS. Hr block for military gov and enter “work opportunity credit” in the search box. Hr block for military What's New for 2014 Social security and Medicare tax for 2014. Hr block for military  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Hr block for military The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Hr block for military There is no limit on the amount of wages subject to Medicare tax. Hr block for military Reminders Additional employment tax information for farmers. Hr block for military  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Hr block for military For the latest information about employment tax developments impacting farmers, go to www. Hr block for military irs. Hr block for military gov/pub51. Hr block for military Correcting a previously filed Form 943. Hr block for military  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Hr block for military Form 943-X is filed separately from Form 943. Hr block for military For more information on correcting Form 943, see the Instructions for Form 943-X. Hr block for military Federal tax deposits must be made by electronic funds transfer. Hr block for military  You must use electronic funds transfer to make all federal tax deposits. Hr block for military Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Hr block for military If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Hr block for military Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Hr block for military EFTPS is a free service provided by the Department of Treasury. Hr block for military Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Hr block for military For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Hr block for military To get more information about EFTPS or to enroll in EFTPS, visit www. Hr block for military eftps. Hr block for military gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Hr block for military Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Hr block for military Important Dates for 2014 You should take the action indicated by the dates listed. Hr block for military See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Hr block for military Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Hr block for military For these dates, see Publication 509, Tax Calendars (For use in 2014). Hr block for military Note. Hr block for military  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Hr block for military A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Hr block for military For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Hr block for military S. Hr block for military Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Hr block for military See Private delivery services in Publication 51 (Circular A). Hr block for military Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Hr block for military Statewide holidays no longer apply. Hr block for military For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Hr block for military Fiscal year taxpayers. Hr block for military  The due dates listed below apply whether you use a calendar or a fiscal year. Hr block for military By January 31. Hr block for military   File Form 943 with the IRS. Hr block for military If you deposited all Form 943 taxes when due, you have 10 additional days to file. Hr block for military Furnish each employee with a completed Form W-2, Wage and Tax Statement. Hr block for military Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Hr block for military File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Hr block for military If you deposited all the FUTA tax when due, you have 10 additional days to file. Hr block for military File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Hr block for military If you deposited all Form 945 taxes when due, you have 10 additional days to file. Hr block for military By February 15. Hr block for military  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Hr block for military On February 16. Hr block for military  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Hr block for military Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Hr block for military If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Hr block for military If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Hr block for military By February 28. Hr block for military   File paper Forms 1099 and 1096. Hr block for military File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Hr block for military S. Hr block for military Information Returns, with the IRS. Hr block for military For electronically filed returns, see By March 31 below. Hr block for military File paper Forms W-2 and W-3. Hr block for military File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Hr block for military For electronically filed returns, see By March 31 below. Hr block for military By March 31. Hr block for military   File electronic Forms W-2 and 1099. Hr block for military File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Hr block for military For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Hr block for military socialsecurity. Hr block for military gov/employer. Hr block for military For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Hr block for military By April 30, July 31, October 31, and January 31. Hr block for military   Deposit FUTA taxes. Hr block for military Deposit FUTA tax due if it is more than $500. Hr block for military Before December 1. Hr block for military  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Hr block for military Introduction You are generally required to withhold federal income tax from the wages of your employees. Hr block for military You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Hr block for military You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hr block for military This chapter includes information about these taxes. Hr block for military You must also pay self-employment tax on your net earnings from farming. Hr block for military See chapter 12 for information on self-employment tax. Hr block for military Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Hr block for military Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Hr block for military Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Hr block for military Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Hr block for military Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Hr block for military Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Hr block for military Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Hr block for military Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Hr block for military For more information, see Publication 51 (Circular A). Hr block for military Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Hr block for military This is so even when you give the employee freedom of action. Hr block for military What matters is that you have the right to control the details of how the services are performed. Hr block for military You are responsible for withholding and paying employment taxes for your employees. Hr block for military You are also required to file employment tax returns. Hr block for military These requirements do not apply to amounts that you pay to independent contractors. Hr block for military See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Hr block for military If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Hr block for military Special rules apply to crew leaders. Hr block for military See Crew Leaders , later. Hr block for military Employer identification number (EIN). Hr block for military   If you have employees, you must have an EIN. Hr block for military If you do not have an EIN, you may apply for one online. Hr block for military Go to IRS. Hr block for military gov and click on the Apply for an EIN Online link under Tools. Hr block for military You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Hr block for military The hours of operation for both numbers are Monday–Friday form 7:00 a. Hr block for military m. Hr block for military –7:00 p. Hr block for military m. Hr block for military local time (Alaska and Hawaii follow Pacific time). Hr block for military You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Hr block for military Employee's social security number (SSN). Hr block for military   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Hr block for military Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Hr block for military It is also available from the SSA's website at www. Hr block for military socialsecurity. Hr block for military gov. Hr block for military   The employee must furnish evidence of age, identity, and U. Hr block for military S. Hr block for military citizenship or lawful immigration status permitting employment with the Form SS-5. Hr block for military An employee who is age 18 or older must appear in person with this evidence at an SSA office. Hr block for military Form I-9. Hr block for military    You must verify that each new employee is legally eligible to work in the United States. Hr block for military This includes completing the Form I-9, Employment Eligibility Verification. Hr block for military Form I-9 is available from the U. Hr block for military S. Hr block for military Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Hr block for military Form I-9 is also available from the USCIS website at www. Hr block for military uscis. Hr block for military gov. Hr block for military You can also contact the USCIS at 1-800-375-5283 for more information. Hr block for military New hire reporting. Hr block for military   You are required to report any new employee to a designated state new hire registry. Hr block for military Many states accept a copy of Form W-4 with employer information added. Hr block for military Visit the Office of Child Support Enforcement website at www. Hr block for military acf. Hr block for military hhs. Hr block for military gov/programs/cse/newhire for more information. Hr block for military Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Hr block for military However, certain exemptions may apply to wages paid to your child, spouse, or parent. Hr block for military Exemptions for your child. Hr block for military   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Hr block for military However, see Nonexempt services of a child or spouse , later. Hr block for military Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Hr block for military Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Hr block for military Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Hr block for military Exemptions for your spouse. Hr block for military   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Hr block for military   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Hr block for military Nonexempt services of a child or spouse. Hr block for military   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Hr block for military A corporation, even if it is controlled by you. Hr block for military A partnership, even if you are a partner. Hr block for military This does not apply to wages paid to your child if each partner is a parent of the child. Hr block for military An estate or trust, even if it is the estate of a deceased parent. Hr block for military In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Hr block for military Exemptions for your parent. Hr block for military   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Hr block for military Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Hr block for military You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Hr block for military You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Hr block for military   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Hr block for military Qualified joint venture. Hr block for military   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Hr block for military For more information about qualified joint ventures, see chapter 12. Hr block for military Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Hr block for military Social security and Medicare taxes. Hr block for military   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Hr block for military The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Hr block for military The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Hr block for military Federal income tax withholding. Hr block for military   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Hr block for military Federal unemployment (FUTA) tax. Hr block for military   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Hr block for military The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Hr block for military Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Hr block for military   The farmer is the employer of workers furnished by a crew leader in all other situations. Hr block for military In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Hr block for military For example, some farmers employ individuals to recruit farmworkers exclusively for them. Hr block for military Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Hr block for military The farmer is the employer in these cases. Hr block for military For information about common-law employees, see section 1 of Publication 15-A. Hr block for military For information about crew leaders, see the Department of Labor website at www. Hr block for military dol. Hr block for military gov/whd/regs/compliance/whdfs49. Hr block for military htm. Hr block for military Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Hr block for military You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Hr block for military The $150 test applies separately to each farmworker that you employ. Hr block for military If you employ a family of workers, each member is treated separately. Hr block for military Do not count wages paid by other employers. Hr block for military You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Hr block for military If the $2,500 test for the group is not met, the $150 test for an employee still applies. Hr block for military Exceptions. Hr block for military   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Hr block for military However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Hr block for military   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Hr block for military   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Hr block for military Religious exemption. Hr block for military   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Hr block for military This exemption is available only if both the employee and the employer are members of the group or division. Hr block for military   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Hr block for military Cash wages. Hr block for military   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Hr block for military Cash wages include checks, money orders, and any kind of money or cash. Hr block for military   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Hr block for military Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Hr block for military For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Hr block for military socialsecurity. Hr block for military gov. Hr block for military Noncash wages. Hr block for military    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Hr block for military Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Hr block for military However, they are subject to these taxes if the substance of the transaction is a cash payment. Hr block for military For information on lodging provided as a condition of employment, see Publication 15-B. Hr block for military   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Hr block for military Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Hr block for military Tax rates and social security wage limit. Hr block for military   For 2013, the employer and the employee will pay the following taxes. Hr block for military The employer and employee each pay 6. Hr block for military 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Hr block for military The employer and employee each pay 1. Hr block for military 45% of cash wages for Medicare tax (hospital insurance). Hr block for military The employee pays 0. Hr block for military 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Hr block for military Wage limit. Hr block for military   The limit on wages subject to the social security tax for 2013 is $113,700. Hr block for military There is no limit on wages subject to the Medicare tax. Hr block for military All covered wages are subject to the Medicare tax. Hr block for military Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Hr block for military Paying employee's share. Hr block for military   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Hr block for military It is additional income to the employee. Hr block for military You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Hr block for military Example. Hr block for military Jane operates a small family fruit farm. Hr block for military She employs day laborers in the picking season to enable her to timely get her crop to market. Hr block for military She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Hr block for military When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Hr block for military For 2013, Jane paid Mary $1,000 during the year. Hr block for military Susan enters $1,076. Hr block for military 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Hr block for military 50 social security and Medicare taxes paid for Mary). Hr block for military She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Hr block for military Additional Medicare Tax. Hr block for military   In addition to withholding Medicare tax at 1. Hr block for military 45%, you must withhold a 0. Hr block for military 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hr block for military You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Hr block for military Additional Medicare Tax is only imposed on the employee. Hr block for military There is no employer share of Additional Medicare Tax. Hr block for military All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Hr block for military   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Hr block for military For more information on Additional Medicare Tax, visit IRS. Hr block for military gov and enter “Additional Medicare Tax” in the search box. Hr block for military Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Hr block for military Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Hr block for military The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Hr block for military Form W-4. Hr block for military   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Hr block for military In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Hr block for military An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Hr block for military   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Hr block for military   You should give each new employee a Form W-4 as soon as you hire the employee. Hr block for military For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Hr block for military Have the employee complete and return the form to you before the first payday. Hr block for military If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Hr block for military New Form W-4 for 2014. Hr block for military   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Hr block for military Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Hr block for military You cannot accept substitute Forms W-4 developed by employees. Hr block for military How to figure withholding. Hr block for military   You can use one of several methods to determine the amount to withhold. Hr block for military The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Hr block for military Publication 51 (Circular A) also contains additional information about federal income tax withholding. Hr block for military Nonemployee compensation. Hr block for military   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Hr block for military However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Hr block for military For more information, see the Instructions for Form 1099-MISC. Hr block for military Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Hr block for military However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Hr block for military You meet the notification requirement by giving each employee any of the following. Hr block for military Form W-2, which contains EIC notification on the back of Copy B. Hr block for military A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Hr block for military Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Hr block for military Your own written statement with the exact wording of Notice 797. Hr block for military For more information, see Publication 51 (Circular A). Hr block for military Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Hr block for military You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Hr block for military If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Hr block for military You must also pay the employer's share of social security and Medicare taxes. Hr block for military There is no employer share of Additional Medicare Tax. Hr block for military Form 943. Hr block for military   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Hr block for military Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Hr block for military Deposits. Hr block for military   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Hr block for military However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Hr block for military   For more information on deposit rules, see Publication 51 (Circular A). Hr block for military Electronic deposit requirement. Hr block for military   You must use electronic funds transfer to make all federal tax deposits. Hr block for military Generally, electronic funds transfers are made using EFTPS. Hr block for military If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Hr block for military Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Hr block for military EFTPS is a free service provided by the Department of Treasury. Hr block for military Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Hr block for military   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Hr block for military To get more information about EFTPS or to enroll in EFTPS, visit www. Hr block for military eftps. Hr block for military gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Hr block for military Additional information about EFTPS is also available in Publication 966. Hr block for military Form W-2. Hr block for military   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Hr block for military However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Hr block for military The date the employee requests the form. Hr block for military The date you make your final payment of wages to the employee. Hr block for military Compensation paid to H-2A visa holders. Hr block for military   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. Hr block for military Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Hr block for military   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Hr block for military In this case, the worker must give the employer a completed Form W-4. Hr block for military Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Hr block for military   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Hr block for military For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Hr block for military Trust fund recovery penalty. Hr block for military   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Hr block for military A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Hr block for military A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Hr block for military   Willfully means voluntarily, consciously, and intentionally. Hr block for military Paying other expenses of the business instead of the taxes due is acting willfully. Hr block for military Consequences of treating an employee as an independent contractor. Hr block for military   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Hr block for military See Publication 15-A for more information. Hr block for military Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Hr block for military You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Hr block for military You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Hr block for military These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Hr block for military See Family Employees , earlier. Hr block for military Alien farmworkers. Hr block for military   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Hr block for military However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Hr block for military Commodity wages. Hr block for military   Payments in kind for farm labor are not cash wages. Hr block for military Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Hr block for military Tax rate and credit. Hr block for military   The gross FUTA tax rate is 6. Hr block for military 0% of the first $7,000 cash wages you pay to each employee during the year. Hr block for military However, you are given a credit of up to 5. Hr block for military 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Hr block for military If your state tax rate (experience rate) is less than 5. Hr block for military 4%, you may still be allowed the full 5. Hr block for military 4% credit. Hr block for military   If you do not pay the state tax, you cannot take the credit. Hr block for military If you are exempt from state unemployment tax for any reason, the full 6. Hr block for military 0% rate applies. Hr block for military See the Instructions for Form 940 for additional information. Hr block for military More information. Hr block for military   For more information on FUTA tax, see Publication 51 (Circular A). Hr block for military Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Hr block for military It must not be collected or deducted from the wages of your employees. Hr block for military Form 940. Hr block for military   Report FUTA tax on Form 940. Hr block for military The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Hr block for military Deposits. Hr block for military   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Hr block for military If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Hr block for military You can add it to the tax for the next quarter. Hr block for military If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Hr block for military If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Hr block for military Electronic deposit requirement. Hr block for military   You must use electronic funds transfer to make all federal tax deposits. Hr block for military Generally, electronic funds transfers are made using EFTPS. Hr block for military If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Hr block for military Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Hr block for military EFTPS is a free service provided by the Department of Treasury. Hr block for military Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Hr block for military   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Hr block for military To get more information about EFTPS or to enroll in EFTPS, visit www. Hr block for military eftps. Hr block for military gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Hr block for military Additional information about EFTPS is also available in Publication 966. Hr block for military Prev  Up  Next   Home   More Online Publications