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Hrblock 2010 Tax Calculator

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Hrblock 2010 Tax Calculator

Hrblock 2010 tax calculator Part Six -   Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. Hrblock 2010 tax calculator Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. Hrblock 2010 tax calculator El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. Hrblock 2010 tax calculator Table of Contents 30. Hrblock 2010 tax calculator   Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. Hrblock 2010 tax calculator   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Hrblock 2010 tax calculator Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Hrblock 2010 tax calculator Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Hrblock 2010 tax calculator Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. Hrblock 2010 tax calculator   Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Hrblock 2010 tax calculator Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. Hrblock 2010 tax calculator   Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. Hrblock 2010 tax calculator   Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. Hrblock 2010 tax calculator   Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. Hrblock 2010 tax calculator   Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Hrblock 2010 tax calculator Requisitos para TodosRequisito 1. Hrblock 2010 tax calculator Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Hrblock 2010 tax calculator Tiene que tener un número de Seguro Social válido Requisito 3. Hrblock 2010 tax calculator Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Hrblock 2010 tax calculator Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Hrblock 2010 tax calculator No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Hrblock 2010 tax calculator Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Hrblock 2010 tax calculator Tiene que Haber Recibido Ingresos del Trabajo Parte B. Hrblock 2010 tax calculator Requisitos si Tiene un Hijo CalificadoRequisito 8. Hrblock 2010 tax calculator Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Hrblock 2010 tax calculator Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Hrblock 2010 tax calculator Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Hrblock 2010 tax calculator Requisitos si no Tiene un Hijo CalificadoRequisito 11. Hrblock 2010 tax calculator Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Hrblock 2010 tax calculator No Puede Ser el Dependiente de Otra Persona Requisito 13. Hrblock 2010 tax calculator Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Hrblock 2010 tax calculator Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Hrblock 2010 tax calculator Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Hrblock 2010 tax calculator Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Hrblock 2010 tax calculator Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Hrblock 2010 tax calculator Carla Robles (Formulario 1040EZ) 37. Hrblock 2010 tax calculator   Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev  Up  Next   Home   More Online Publications
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The Hrblock 2010 Tax Calculator

Hrblock 2010 tax calculator 13. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator Wage limit. Hrblock 2010 tax calculator Federal Income Tax WithholdingNew Form W-4 for 2014. Hrblock 2010 tax calculator Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Hrblock 2010 tax calculator Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Hrblock 2010 tax calculator  The employee tax rate for social security is 6. Hrblock 2010 tax calculator 2%. Hrblock 2010 tax calculator Previously, the employee tax rate for social security was 4. Hrblock 2010 tax calculator 2%. Hrblock 2010 tax calculator The employer tax rate for social security remains unchanged at 6. Hrblock 2010 tax calculator 2%. Hrblock 2010 tax calculator The social security wage base limit is $113,700. Hrblock 2010 tax calculator The Medicare tax rate is 1. Hrblock 2010 tax calculator 45% each for the employee and employer, unchanged from 2012. Hrblock 2010 tax calculator There is no wage base limit for Medicare tax. Hrblock 2010 tax calculator Additional Medicare Tax. Hrblock 2010 tax calculator  In addition to withholding Medicare tax at 1. Hrblock 2010 tax calculator 45%, you must withhold a 0. Hrblock 2010 tax calculator 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator Additional Medicare Tax is only imposed on the employee. Hrblock 2010 tax calculator There is no employer share of Additional Medicare Tax. Hrblock 2010 tax calculator All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator For more information on Additional Medicare Tax, visit IRS. Hrblock 2010 tax calculator gov and enter “Additional Medicare Tax” in the search box. Hrblock 2010 tax calculator Leave-based donation programs to aid victims of Hurricane Sandy. Hrblock 2010 tax calculator  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. Hrblock 2010 tax calculator The donated leave will not be included in the income or wages of the employee. Hrblock 2010 tax calculator The employer may deduct the cash payments as business expenses or charitable contributions. Hrblock 2010 tax calculator For more information, see Notice 2012-69, 2012-51 I. Hrblock 2010 tax calculator R. Hrblock 2010 tax calculator B. Hrblock 2010 tax calculator 712, available at www. Hrblock 2010 tax calculator irs. Hrblock 2010 tax calculator gov/irb/2012-51_IRB/ar09. Hrblock 2010 tax calculator html. Hrblock 2010 tax calculator Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Hrblock 2010 tax calculator  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Hrblock 2010 tax calculator Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator For more information, visit IRS. Hrblock 2010 tax calculator gov and enter “work opportunity credit” in the search box. Hrblock 2010 tax calculator What's New for 2014 Social security and Medicare tax for 2014. Hrblock 2010 tax calculator  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). Hrblock 2010 tax calculator The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Hrblock 2010 tax calculator There is no limit on the amount of wages subject to Medicare tax. Hrblock 2010 tax calculator Reminders Additional employment tax information for farmers. Hrblock 2010 tax calculator  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Hrblock 2010 tax calculator For the latest information about employment tax developments impacting farmers, go to www. Hrblock 2010 tax calculator irs. Hrblock 2010 tax calculator gov/pub51. Hrblock 2010 tax calculator Correcting a previously filed Form 943. Hrblock 2010 tax calculator  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. Hrblock 2010 tax calculator Form 943-X is filed separately from Form 943. Hrblock 2010 tax calculator For more information on correcting Form 943, see the Instructions for Form 943-X. Hrblock 2010 tax calculator Federal tax deposits must be made by electronic funds transfer. Hrblock 2010 tax calculator  You must use electronic funds transfer to make all federal tax deposits. Hrblock 2010 tax calculator Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Hrblock 2010 tax calculator EFTPS is a free service provided by the Department of Treasury. Hrblock 2010 tax calculator Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Hrblock 2010 tax calculator For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Hrblock 2010 tax calculator To get more information about EFTPS or to enroll in EFTPS, visit www. Hrblock 2010 tax calculator eftps. Hrblock 2010 tax calculator gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Hrblock 2010 tax calculator Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Hrblock 2010 tax calculator Important Dates for 2014 You should take the action indicated by the dates listed. Hrblock 2010 tax calculator See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Hrblock 2010 tax calculator Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Hrblock 2010 tax calculator For these dates, see Publication 509, Tax Calendars (For use in 2014). Hrblock 2010 tax calculator Note. Hrblock 2010 tax calculator  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. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator S. Hrblock 2010 tax calculator Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Hrblock 2010 tax calculator See Private delivery services in Publication 51 (Circular A). Hrblock 2010 tax calculator Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Hrblock 2010 tax calculator Statewide holidays no longer apply. Hrblock 2010 tax calculator For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Hrblock 2010 tax calculator Fiscal year taxpayers. Hrblock 2010 tax calculator  The due dates listed below apply whether you use a calendar or a fiscal year. Hrblock 2010 tax calculator By January 31. Hrblock 2010 tax calculator   File Form 943 with the IRS. Hrblock 2010 tax calculator If you deposited all Form 943 taxes when due, you have 10 additional days to file. Hrblock 2010 tax calculator Furnish each employee with a completed Form W-2, Wage and Tax Statement. Hrblock 2010 tax calculator Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Hrblock 2010 tax calculator File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Hrblock 2010 tax calculator If you deposited all the FUTA tax when due, you have 10 additional days to file. Hrblock 2010 tax calculator File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Hrblock 2010 tax calculator If you deposited all Form 945 taxes when due, you have 10 additional days to file. Hrblock 2010 tax calculator By February 15. Hrblock 2010 tax calculator  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. Hrblock 2010 tax calculator On February 16. Hrblock 2010 tax calculator  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator By February 28. Hrblock 2010 tax calculator   File paper Forms 1099 and 1096. Hrblock 2010 tax calculator File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Hrblock 2010 tax calculator S. Hrblock 2010 tax calculator Information Returns, with the IRS. Hrblock 2010 tax calculator For electronically filed returns, see By March 31 below. Hrblock 2010 tax calculator File paper Forms W-2 and W-3. Hrblock 2010 tax calculator 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). Hrblock 2010 tax calculator For electronically filed returns, see By March 31 below. Hrblock 2010 tax calculator By March 31. Hrblock 2010 tax calculator   File electronic Forms W-2 and 1099. Hrblock 2010 tax calculator File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator socialsecurity. Hrblock 2010 tax calculator gov/employer. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator By April 30, July 31, October 31, and January 31. Hrblock 2010 tax calculator   Deposit FUTA taxes. Hrblock 2010 tax calculator Deposit FUTA tax due if it is more than $500. Hrblock 2010 tax calculator Before December 1. Hrblock 2010 tax calculator  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Hrblock 2010 tax calculator Introduction You are generally required to withhold federal income tax from the wages of your employees. Hrblock 2010 tax calculator 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). Hrblock 2010 tax calculator You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hrblock 2010 tax calculator This chapter includes information about these taxes. Hrblock 2010 tax calculator You must also pay self-employment tax on your net earnings from farming. Hrblock 2010 tax calculator See chapter 12 for information on self-employment tax. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Hrblock 2010 tax calculator Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Hrblock 2010 tax calculator Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Hrblock 2010 tax calculator Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Hrblock 2010 tax calculator 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). Hrblock 2010 tax calculator Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Hrblock 2010 tax calculator For more information, see Publication 51 (Circular A). Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator This is so even when you give the employee freedom of action. Hrblock 2010 tax calculator What matters is that you have the right to control the details of how the services are performed. Hrblock 2010 tax calculator You are responsible for withholding and paying employment taxes for your employees. Hrblock 2010 tax calculator You are also required to file employment tax returns. Hrblock 2010 tax calculator These requirements do not apply to amounts that you pay to independent contractors. Hrblock 2010 tax calculator See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Hrblock 2010 tax calculator If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Hrblock 2010 tax calculator Special rules apply to crew leaders. Hrblock 2010 tax calculator See Crew Leaders , later. Hrblock 2010 tax calculator Employer identification number (EIN). Hrblock 2010 tax calculator   If you have employees, you must have an EIN. Hrblock 2010 tax calculator If you do not have an EIN, you may apply for one online. Hrblock 2010 tax calculator Go to IRS. Hrblock 2010 tax calculator gov and click on the Apply for an EIN Online link under Tools. Hrblock 2010 tax calculator 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). Hrblock 2010 tax calculator The hours of operation for both numbers are Monday–Friday form 7:00 a. Hrblock 2010 tax calculator m. Hrblock 2010 tax calculator –7:00 p. Hrblock 2010 tax calculator m. Hrblock 2010 tax calculator local time (Alaska and Hawaii follow Pacific time). Hrblock 2010 tax calculator You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Hrblock 2010 tax calculator Employee's social security number (SSN). Hrblock 2010 tax calculator   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). Hrblock 2010 tax calculator Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Hrblock 2010 tax calculator It is also available from the SSA's website at www. Hrblock 2010 tax calculator socialsecurity. Hrblock 2010 tax calculator gov. Hrblock 2010 tax calculator   The employee must furnish evidence of age, identity, and U. Hrblock 2010 tax calculator S. Hrblock 2010 tax calculator citizenship or lawful immigration status permitting employment with the Form SS-5. Hrblock 2010 tax calculator An employee who is age 18 or older must appear in person with this evidence at an SSA office. Hrblock 2010 tax calculator Form I-9. Hrblock 2010 tax calculator    You must verify that each new employee is legally eligible to work in the United States. Hrblock 2010 tax calculator This includes completing the Form I-9, Employment Eligibility Verification. Hrblock 2010 tax calculator Form I-9 is available from the U. Hrblock 2010 tax calculator S. Hrblock 2010 tax calculator Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Hrblock 2010 tax calculator Form I-9 is also available from the USCIS website at www. Hrblock 2010 tax calculator uscis. Hrblock 2010 tax calculator gov. Hrblock 2010 tax calculator You can also contact the USCIS at 1-800-375-5283 for more information. Hrblock 2010 tax calculator New hire reporting. Hrblock 2010 tax calculator   You are required to report any new employee to a designated state new hire registry. Hrblock 2010 tax calculator Many states accept a copy of Form W-4 with employer information added. Hrblock 2010 tax calculator Visit the Office of Child Support Enforcement website at www. Hrblock 2010 tax calculator acf. Hrblock 2010 tax calculator hhs. Hrblock 2010 tax calculator gov/programs/cse/newhire for more information. Hrblock 2010 tax calculator Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Hrblock 2010 tax calculator However, certain exemptions may apply to wages paid to your child, spouse, or parent. Hrblock 2010 tax calculator Exemptions for your child. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator However, see Nonexempt services of a child or spouse , later. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Hrblock 2010 tax calculator Exemptions for your spouse. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator Nonexempt services of a child or spouse. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator A corporation, even if it is controlled by you. Hrblock 2010 tax calculator A partnership, even if you are a partner. Hrblock 2010 tax calculator This does not apply to wages paid to your child if each partner is a parent of the child. Hrblock 2010 tax calculator An estate or trust, even if it is the estate of a deceased parent. Hrblock 2010 tax calculator In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Hrblock 2010 tax calculator Exemptions for your parent. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Hrblock 2010 tax calculator Qualified joint venture. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator For more information about qualified joint ventures, see chapter 12. Hrblock 2010 tax calculator Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Hrblock 2010 tax calculator Social security and Medicare taxes. Hrblock 2010 tax calculator   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Hrblock 2010 tax calculator The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator Federal income tax withholding. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator Federal unemployment (FUTA) tax. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Hrblock 2010 tax calculator Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Hrblock 2010 tax calculator   The farmer is the employer of workers furnished by a crew leader in all other situations. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator For example, some farmers employ individuals to recruit farmworkers exclusively for them. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator The farmer is the employer in these cases. Hrblock 2010 tax calculator For information about common-law employees, see section 1 of Publication 15-A. Hrblock 2010 tax calculator For information about crew leaders, see the Department of Labor website at www. Hrblock 2010 tax calculator dol. Hrblock 2010 tax calculator gov/whd/regs/compliance/whdfs49. Hrblock 2010 tax calculator htm. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator 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). Hrblock 2010 tax calculator The $150 test applies separately to each farmworker that you employ. Hrblock 2010 tax calculator If you employ a family of workers, each member is treated separately. Hrblock 2010 tax calculator Do not count wages paid by other employers. Hrblock 2010 tax calculator You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Hrblock 2010 tax calculator If the $2,500 test for the group is not met, the $150 test for an employee still applies. Hrblock 2010 tax calculator Exceptions. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Hrblock 2010 tax calculator Religious exemption. Hrblock 2010 tax calculator   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Hrblock 2010 tax calculator This exemption is available only if both the employee and the employer are members of the group or division. Hrblock 2010 tax calculator   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Hrblock 2010 tax calculator Cash wages. Hrblock 2010 tax calculator   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Hrblock 2010 tax calculator Cash wages include checks, money orders, and any kind of money or cash. Hrblock 2010 tax calculator   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Hrblock 2010 tax calculator Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Hrblock 2010 tax calculator For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Hrblock 2010 tax calculator socialsecurity. Hrblock 2010 tax calculator gov. Hrblock 2010 tax calculator Noncash wages. Hrblock 2010 tax calculator    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Hrblock 2010 tax calculator Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Hrblock 2010 tax calculator However, they are subject to these taxes if the substance of the transaction is a cash payment. Hrblock 2010 tax calculator For information on lodging provided as a condition of employment, see Publication 15-B. Hrblock 2010 tax calculator   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Hrblock 2010 tax calculator Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Hrblock 2010 tax calculator Tax rates and social security wage limit. Hrblock 2010 tax calculator   For 2013, the employer and the employee will pay the following taxes. Hrblock 2010 tax calculator The employer and employee each pay 6. Hrblock 2010 tax calculator 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Hrblock 2010 tax calculator The employer and employee each pay 1. Hrblock 2010 tax calculator 45% of cash wages for Medicare tax (hospital insurance). Hrblock 2010 tax calculator The employee pays 0. Hrblock 2010 tax calculator 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Hrblock 2010 tax calculator Wage limit. Hrblock 2010 tax calculator   The limit on wages subject to the social security tax for 2013 is $113,700. Hrblock 2010 tax calculator There is no limit on wages subject to the Medicare tax. Hrblock 2010 tax calculator All covered wages are subject to the Medicare tax. Hrblock 2010 tax calculator Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Hrblock 2010 tax calculator Paying employee's share. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator It is additional income to the employee. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator Example. Hrblock 2010 tax calculator Jane operates a small family fruit farm. Hrblock 2010 tax calculator She employs day laborers in the picking season to enable her to timely get her crop to market. Hrblock 2010 tax calculator She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Hrblock 2010 tax calculator 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). Hrblock 2010 tax calculator For 2013, Jane paid Mary $1,000 during the year. Hrblock 2010 tax calculator Susan enters $1,076. Hrblock 2010 tax calculator 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Hrblock 2010 tax calculator 50 social security and Medicare taxes paid for Mary). Hrblock 2010 tax calculator She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Hrblock 2010 tax calculator Additional Medicare Tax. Hrblock 2010 tax calculator   In addition to withholding Medicare tax at 1. Hrblock 2010 tax calculator 45%, you must withhold a 0. Hrblock 2010 tax calculator 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator Additional Medicare Tax is only imposed on the employee. Hrblock 2010 tax calculator There is no employer share of Additional Medicare Tax. Hrblock 2010 tax calculator All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Hrblock 2010 tax calculator   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). Hrblock 2010 tax calculator For more information on Additional Medicare Tax, visit IRS. Hrblock 2010 tax calculator gov and enter “Additional Medicare Tax” in the search box. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Hrblock 2010 tax calculator The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Hrblock 2010 tax calculator Form W-4. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator   You should give each new employee a Form W-4 as soon as you hire the employee. Hrblock 2010 tax calculator For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Hrblock 2010 tax calculator Have the employee complete and return the form to you before the first payday. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator New Form W-4 for 2014. Hrblock 2010 tax calculator   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator You cannot accept substitute Forms W-4 developed by employees. Hrblock 2010 tax calculator How to figure withholding. Hrblock 2010 tax calculator   You can use one of several methods to determine the amount to withhold. Hrblock 2010 tax calculator The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Hrblock 2010 tax calculator Publication 51 (Circular A) also contains additional information about federal income tax withholding. Hrblock 2010 tax calculator Nonemployee compensation. Hrblock 2010 tax calculator   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Hrblock 2010 tax calculator However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Hrblock 2010 tax calculator For more information, see the Instructions for Form 1099-MISC. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Hrblock 2010 tax calculator You meet the notification requirement by giving each employee any of the following. Hrblock 2010 tax calculator Form W-2, which contains EIC notification on the back of Copy B. Hrblock 2010 tax calculator A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Hrblock 2010 tax calculator Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Hrblock 2010 tax calculator Your own written statement with the exact wording of Notice 797. Hrblock 2010 tax calculator For more information, see Publication 51 (Circular A). Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Hrblock 2010 tax calculator If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Hrblock 2010 tax calculator You must also pay the employer's share of social security and Medicare taxes. Hrblock 2010 tax calculator There is no employer share of Additional Medicare Tax. Hrblock 2010 tax calculator Form 943. Hrblock 2010 tax calculator   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Hrblock 2010 tax calculator 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). Hrblock 2010 tax calculator Deposits. Hrblock 2010 tax calculator   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator   For more information on deposit rules, see Publication 51 (Circular A). Hrblock 2010 tax calculator Electronic deposit requirement. Hrblock 2010 tax calculator   You must use electronic funds transfer to make all federal tax deposits. Hrblock 2010 tax calculator Generally, electronic funds transfers are made using EFTPS. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Hrblock 2010 tax calculator EFTPS is a free service provided by the Department of Treasury. Hrblock 2010 tax calculator Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Hrblock 2010 tax calculator   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Hrblock 2010 tax calculator To get more information about EFTPS or to enroll in EFTPS, visit www. Hrblock 2010 tax calculator eftps. Hrblock 2010 tax calculator gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Hrblock 2010 tax calculator Additional information about EFTPS is also available in Publication 966. Hrblock 2010 tax calculator Form W-2. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator The date the employee requests the form. Hrblock 2010 tax calculator The date you make your final payment of wages to the employee. Hrblock 2010 tax calculator Compensation paid to H-2A visa holders. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator In this case, the worker must give the employer a completed Form W-4. Hrblock 2010 tax calculator Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Hrblock 2010 tax calculator   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator Trust fund recovery penalty. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Hrblock 2010 tax calculator A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Hrblock 2010 tax calculator   Willfully means voluntarily, consciously, and intentionally. Hrblock 2010 tax calculator Paying other expenses of the business instead of the taxes due is acting willfully. Hrblock 2010 tax calculator Consequences of treating an employee as an independent contractor. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator See Publication 15-A for more information. Hrblock 2010 tax calculator Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Hrblock 2010 tax calculator You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Hrblock 2010 tax calculator See Family Employees , earlier. Hrblock 2010 tax calculator Alien farmworkers. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Hrblock 2010 tax calculator Commodity wages. Hrblock 2010 tax calculator   Payments in kind for farm labor are not cash wages. Hrblock 2010 tax calculator Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Hrblock 2010 tax calculator Tax rate and credit. Hrblock 2010 tax calculator   The gross FUTA tax rate is 6. Hrblock 2010 tax calculator 0% of the first $7,000 cash wages you pay to each employee during the year. Hrblock 2010 tax calculator However, you are given a credit of up to 5. Hrblock 2010 tax calculator 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Hrblock 2010 tax calculator If your state tax rate (experience rate) is less than 5. Hrblock 2010 tax calculator 4%, you may still be allowed the full 5. Hrblock 2010 tax calculator 4% credit. Hrblock 2010 tax calculator   If you do not pay the state tax, you cannot take the credit. Hrblock 2010 tax calculator If you are exempt from state unemployment tax for any reason, the full 6. Hrblock 2010 tax calculator 0% rate applies. Hrblock 2010 tax calculator See the Instructions for Form 940 for additional information. Hrblock 2010 tax calculator More information. Hrblock 2010 tax calculator   For more information on FUTA tax, see Publication 51 (Circular A). Hrblock 2010 tax calculator Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Hrblock 2010 tax calculator It must not be collected or deducted from the wages of your employees. Hrblock 2010 tax calculator Form 940. Hrblock 2010 tax calculator   Report FUTA tax on Form 940. Hrblock 2010 tax calculator 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). Hrblock 2010 tax calculator Deposits. Hrblock 2010 tax calculator   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. Hrblock 2010 tax calculator If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Hrblock 2010 tax calculator You can add it to the tax for the next quarter. Hrblock 2010 tax calculator If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator Electronic deposit requirement. Hrblock 2010 tax calculator   You must use electronic funds transfer to make all federal tax deposits. Hrblock 2010 tax calculator Generally, electronic funds transfers are made using EFTPS. Hrblock 2010 tax calculator 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. Hrblock 2010 tax calculator Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Hrblock 2010 tax calculator EFTPS is a free service provided by the Department of Treasury. Hrblock 2010 tax calculator Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Hrblock 2010 tax calculator   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Hrblock 2010 tax calculator To get more information about EFTPS or to enroll in EFTPS, visit www. Hrblock 2010 tax calculator eftps. Hrblock 2010 tax calculator gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Hrblock 2010 tax calculator Additional information about EFTPS is also available in Publication 966. Hrblock 2010 tax calculator Prev  Up  Next   Home   More Online Publications