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Contact My Local Office in Louisiana

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Alexandria

3508 Government Street
Alexandria, LA. 71302

Monday -Friday - 8:30 a.m.-4:30 p.m. 
(Closed for lunch 12:00 noon- 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(318) 445-8028 

Alexandria/remote
Taxpayer Assistance
available at New Horizon
3717 Government Street
Alexandria, LA 71302

Monday-Friday - 8:30 a.m.-3:30 p.m.

 

Virtual Services Provided

(318) 445-8028
Baton Rouge 

2600 Citiplace Centre
Baton Rouge, LA. 70808 

Monday-Friday - 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(225) 343-8625 

Houma 

423 Lafayette St.
Houma, LA 70360 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(985) 876-0949 

Lafayette  4021-A Ambassador
Caffery Parkway
Lafayette, LA 70503 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(337) 269-4036 

Lake Charles 

One Lake Shore Drive
Lake Charles, LA 70629
 
 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.) 

 

Services Provided

(337) 433-1362 

Monroe 

1401 Hudson Ln.
Monroe, LA 71201 

Monday -  Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(318) 322-6785

New Orleans 

1555 Poydras Street
New Orleans, LA 70112 

Monday - Friday - 8:30 a.m. - 4:30p.m 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(504) 558-3344 

Shreveport 

3007 Knight St.
Shreveport, LA 71105 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(318) 869-6310 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (504)558- 3001 in New Orleans or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the 0399 IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1555 Poydras St., 
Attn: SPEC, Suite 220, Stop 5
New Orleans, LA 70112-3747

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

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Hrblock com 1. Hrblock com   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Hrblock com Employee. Hrblock com Other payee. Hrblock com Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. Hrblock com Earning credits in 2013 and 2014. Hrblock com Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Hrblock com Penalties. Hrblock com Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Hrblock com It also discusses taxpayer identification numbers. Hrblock com Table 1-1 lists the benefits of filing electronically. Hrblock com Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Hrblock com Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. Hrblock com You may want to get Publication 509, Tax Calendars. Hrblock com It has tax calendars that tell you when to file returns and make tax payments. Hrblock com Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Hrblock com S. Hrblock com Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. Hrblock com Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Hrblock com Social security number (SSN). Hrblock com   Generally, use your SSN as your taxpayer identification number. Hrblock com You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Hrblock com   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Hrblock com This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Hrblock com It is also available from the SSA website at www. Hrblock com socialsecurity. Hrblock com gov. Hrblock com Individual taxpayer identification number (ITIN). Hrblock com   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Hrblock com In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. Hrblock com  Internal Revenue Service ITIN Operation P. Hrblock com O. Hrblock com Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. Hrblock com If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Hrblock com The application is also available in Spanish. Hrblock com The form is available at IRS. Hrblock com gov or you can call 1-800-829-3676 to order the form. Hrblock com    An ITIN is for tax use only. Hrblock com It does not entitle the holder to social security benefits or change the holder's employment or immigration status. Hrblock com Employer identification number (EIN). Hrblock com   You must also have an EIN to use as a taxpayer identification number if you do either of the following. Hrblock com Pay wages to one or more employees. Hrblock com File pension or excise tax returns. Hrblock com   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. Hrblock com   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. Hrblock com irs. Hrblock com gov/businesses/small. Hrblock com The EIN is issued immediately once the application information is validated. Hrblock com By telephone at 1-800-829-4933. Hrblock com By mailing or faxing Form SS-4, Application for Employer Identification Number. Hrblock com New EIN. Hrblock com   You may need to get a new EIN if either the form or the ownership of your business changes. Hrblock com For more information, see Publication 1635, Understanding Your EIN. Hrblock com When you need identification numbers of other persons. Hrblock com   In operating your business, you will probably make certain payments you must report on information returns. Hrblock com These payments are discussed under Information Returns, later in this chapter. Hrblock com You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. Hrblock com You must include the payee's identification number and your identification number on the returns and statements. Hrblock com Employee. Hrblock com   If you have employees, you must get an SSN from each of them. Hrblock com Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Hrblock com If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Hrblock com This may occur if the employee's name was changed due to marriage or divorce. Hrblock com   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. Hrblock com   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. Hrblock com Other payee. Hrblock com   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. Hrblock com If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. Hrblock com   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Hrblock com   A payee who does not provide you with an identification number may be subject to backup withholding. Hrblock com For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Hrblock com Income Tax This part explains whether you have to file an income tax return and when you file it. Hrblock com It also explains how you pay the tax. Hrblock com Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. Hrblock com If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. Hrblock com How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Hrblock com Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Hrblock com Use Schedule C to figure your net profit or loss from your business. Hrblock com If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. Hrblock com You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. Hrblock com IRS e-file (Electronic Filing) Please click here for the text description of the image. Hrblock com E-file logo You may be able to file your tax returns electronically using an IRS e-file option. Hrblock com Table 1-1 lists the benefits of IRS e-file. Hrblock com IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Hrblock com As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Hrblock com As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Hrblock com Using e-file does not affect your chances of an IRS examination of your return. Hrblock com You can file most commonly used business forms using IRS e-file. Hrblock com For more information, visit IRS. Hrblock com gov. Hrblock com Electronic signatures. Hrblock com   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. Hrblock com If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. Hrblock com If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Hrblock com    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). Hrblock com You will also need to provide your date of birth (DOB). Hrblock com Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. Hrblock com To do this, check your annual Social Security Statement. Hrblock com   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Hrblock com For more details on the Self-Select PIN program, visit IRS. Hrblock com gov. Hrblock com State returns. Hrblock com   In most states, you can file an electronic state return simultaneously with your federal return. Hrblock com For more information, check with your local IRS office, state tax agency, tax professional, or IRS. Hrblock com gov. Hrblock com Refunds. Hrblock com   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. Hrblock com   With e-file, your refund will be issued in half the time as when filing on paper. Hrblock com Most refunds are issued within 3 weeks. Hrblock com If you choose Direct Deposit, you can receive your refund in as few as 10 days. Hrblock com Offset against debts. Hrblock com   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Hrblock com You will be notified if the refund you claimed has been offset against your debts. Hrblock com Refund inquiries. Hrblock com   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. Hrblock com Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. Hrblock com To check on your refund, do one of the following. Hrblock com Go to IRS. Hrblock com gov and click on Where's My Refund. Hrblock com Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. Hrblock com Call 1-800-829-1954 during the hours shown in your form instructions. Hrblock com Balance due. Hrblock com   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. Hrblock com You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. Hrblock com Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. Hrblock com You have two options. Hrblock com You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. Hrblock com You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. Hrblock com You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. Hrblock com Depending on the provider and the specific services requested, a fee may be charged. Hrblock com To find an authorized IRS e-file provider near you, go to IRS. Hrblock com gov or look for an “Authorized IRS e-file Provider” sign. Hrblock com Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. Hrblock com When you use your personal computer, you can e-file your return from your home any time of the day or night. Hrblock com Sign your return electronically using a self-selected PIN to complete the process. Hrblock com There is no signature form to submit or Forms W-2 to send in. Hrblock com Free Internet filing options. Hrblock com   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. Hrblock com gov or www. Hrblock com usa. Hrblock com gov. Hrblock com The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. Hrblock com Security and privacy certificate programs will assure tax data is safe and secure. Hrblock com To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. Hrblock com gov. Hrblock com   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. Hrblock com You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. Hrblock com Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Hrblock com Others offer it for a fee. Hrblock com Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Hrblock com Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Hrblock com The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Hrblock com Some locations offer free electronic filing. Hrblock com Table 1-1. Hrblock com Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. Hrblock com Security • Your privacy and security are assured. Hrblock com Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. Hrblock com There is nothing to mail. Hrblock com Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. Hrblock com Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. Hrblock com Free Internet filing options • Use IRS. Hrblock com gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. Hrblock com Electronic payment options • Convenient, safe, and secure electronic payment options are available. Hrblock com E-file and pay your taxes in a single step. Hrblock com Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. Hrblock com Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. Hrblock com When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. Hrblock com If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. Hrblock com If you file late, you may have to pay penalties and interest. Hrblock com If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. Hrblock com S. Hrblock com Individual Income Tax Return, to request an automatic 6-month extension. Hrblock com For calendar year taxpayers, this will extend the tax filing due date until October 15. Hrblock com Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. Hrblock com How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. Hrblock com You must pay it as you earn or receive income during the year. Hrblock com An employee usually has income tax withheld from his or her pay. Hrblock com If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Hrblock com You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. Hrblock com Use Form 1040-ES to figure and pay the tax. Hrblock com If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Hrblock com For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Hrblock com What are my payment options?   You can pay your estimated tax electronically using various options. Hrblock com If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Hrblock com These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Hrblock com Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Hrblock com Paying by credit or debit card over the phone or by Internet. Hrblock com Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. Hrblock com EFTPS    To enroll in EFTPS, go to www. Hrblock com eftps. Hrblock com gov or call 1-800-555-4477. Hrblock com When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Hrblock com Benefits of EFTPS: The chance of an error in making your payments is reduced. Hrblock com You receive immediate confirmation of every transaction. Hrblock com Penalty for underpayment of tax. Hrblock com   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. Hrblock com The IRS will figure the penalty for you and send you a bill. Hrblock com Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. Hrblock com For more information, see Publication 505. Hrblock com Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Hrblock com It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Hrblock com If you earned income as a statutory employee, you do not pay SE tax on that income. Hrblock com Social security coverage. Hrblock com   Social security benefits are available to self-employed persons just as they are to wage earners. Hrblock com Your payments of SE tax contribute to your coverage under the social security system. Hrblock com Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Hrblock com By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Hrblock com How to become insured under social security. Hrblock com   You must be insured under the social security system before you begin receiving social security benefits. Hrblock com You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Hrblock com Earning credits in 2013 and 2014. Hrblock com   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. Hrblock com Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). Hrblock com   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. Hrblock com    Making false statements to get or to increase social security benefits may subject you to penalties. Hrblock com The Social Security Administration (SSA) time limit for posting self-employment income. Hrblock com   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Hrblock com If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. Hrblock com The SSA will not change its records to increase your self-employment income. Hrblock com Who must pay self-employment tax. Hrblock com   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Hrblock com Your net earnings from self-employment (excluding church employee income) were $400 or more. Hrblock com You had church employee income of $108. Hrblock com 28 or more. Hrblock com The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Hrblock com SE tax rate. Hrblock com   For 2013, the SE tax rate on net earnings is 15. Hrblock com 3% (12. Hrblock com 4% social security tax plus 2. Hrblock com 9% Medicare tax). Hrblock com Maximum earnings subject to SE tax. Hrblock com   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Hrblock com 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Hrblock com   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Hrblock com 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Hrblock com   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Hrblock com 4% social security part of the SE tax on any of your net earnings. Hrblock com However, you must pay the 2. Hrblock com 9% Medicare part of the SE tax on all your net earnings. Hrblock com Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Hrblock com   More information. Hrblock com   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Hrblock com Table 1-2. Hrblock com Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. Hrblock com Self-employment tax Schedule SE File with Form 1040. Hrblock com Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. Hrblock com Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Hrblock com     See Publication 15. Hrblock com Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. Hrblock com   Last day of February (March 31 if filing electronically)3. Hrblock com Federal unemployment (FUTA) tax 940 January 313. Hrblock com     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Hrblock com Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Hrblock com     Other forms – see the General Instructions for Certain Information Returns. Hrblock com Excise tax See Excise Taxes See the instructions to the forms. Hrblock com 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. Hrblock com For more information, see Publication 509, Tax Calendars. Hrblock com 2 File a separate schedule for each business. Hrblock com 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Hrblock com     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Hrblock com Employment taxes include the following items. Hrblock com Social security and Medicare taxes. Hrblock com Federal income tax withholding. Hrblock com Federal unemployment (FUTA) tax. Hrblock com For more information, see Publication 15 (Circular E), Employer's Tax Guide. Hrblock com That publication explains your tax responsibilities as an employer. Hrblock com To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Hrblock com That publication has information to help you determine whether an individual is an independent contractor or an employee. Hrblock com If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Hrblock com An independent contractor is someone who is self-employed. Hrblock com You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Hrblock com Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. Hrblock com Manufacture or sell certain products. Hrblock com Operate certain kinds of businesses. Hrblock com Use various kinds of equipment, facilities, or products. Hrblock com Receive payment for certain services. Hrblock com For more information on excise taxes, see Publication 510, Excise Taxes. Hrblock com Form 720. Hrblock com   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Hrblock com Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Hrblock com Communications and air transportation taxes. Hrblock com Fuel taxes. Hrblock com Tax on the first retail sale of heavy trucks, trailers, and tractors. Hrblock com Manufacturers taxes on the sale or use of a variety of different articles. Hrblock com Tax on indoor tanning services. Hrblock com Form 2290. Hrblock com   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Hrblock com The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Hrblock com Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Hrblock com For more information, see the Instructions for Form 2290. Hrblock com Depositing excise taxes. Hrblock com   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. Hrblock com For details on depositing excise taxes, see the Instructions for Form 720. Hrblock com Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Hrblock com The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. Hrblock com You must give a copy of each information return you are required to file to the recipient or payer. Hrblock com In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Hrblock com For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Hrblock com Form 1099-MISC. Hrblock com   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Hrblock com These payments include the following items. Hrblock com Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. Hrblock com Rent payments of $600 or more, other than rents paid to real estate agents. Hrblock com Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Hrblock com Royalty payments of $10 or more. Hrblock com Payments to certain crew members by operators of fishing boats. Hrblock com You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. Hrblock com Form W-2. Hrblock com   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. Hrblock com You can file Form W-2 online. Hrblock com For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Hrblock com Penalties. Hrblock com   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. Hrblock com For more information, see the General Instructions for Certain Information Returns. Hrblock com Failure to file information returns. Hrblock com This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Hrblock com Failure to furnish correct payee statements. Hrblock com This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. Hrblock com Waiver of penalties. Hrblock com   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Hrblock com   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. Hrblock com (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. Hrblock com ) Form 8300. Hrblock com   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. Hrblock com Cash includes U. Hrblock com S. Hrblock com and foreign coin and currency. Hrblock com It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Hrblock com Cash does not include a check drawn on an individual's personal account (personal check). Hrblock com For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Hrblock com Penalties. Hrblock com   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. Hrblock com Table 1-3. Hrblock com Going Out of Business Checklists (Note. Hrblock com The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Hrblock com For more information, see the instructions for the listed forms. Hrblock com ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. Hrblock com   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. Hrblock com   □ File Form 8594 with your Form 1040 if you sold your business. Hrblock com Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Hrblock com Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Hrblock com Note. Hrblock com Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. Hrblock com   □ File Form 940 for the calendar year in which final wages were paid. Hrblock com Note. Hrblock com Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Hrblock com Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Hrblock com Note. Hrblock com These forms are generally due by the due date of your final Form 941 or Form 944. Hrblock com   □ File Form W-3 to file Forms W-2. Hrblock com Note. Hrblock com These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Hrblock com   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. Hrblock com   □ File Form 1096 to file Forms 1099-MISC. Hrblock com Prev  Up  Next   Home   More Online Publications