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Irs 1040ez Instructions

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Irs 1040ez Instructions

Irs 1040ez instructions Índice Pérdidas en ciertas actividades madereras, retroactivación a 5 años, Traspaso a 5 años de NOL por ciertas pérdidas en actividades madereras. Irs 1040ez instructions A Actividad maderera: Costos de reforestación, Costos de Reforestación Retroactivación a 5 años de NOL, Costos de Reforestación Apógrafo de la declaración de impuestos, solicitud de, Solicitud de apógrafo de la declaración de impuestos. Irs 1040ez instructions Ayuda: Ayuda especial del IRS, Cómo Obtener Ayuda con los Impuestos Cibersitio del IRS, Cómo Obtener Ayuda con los Impuestos Cómo obtener, Cómo Obtener Ayuda con los Impuestos Teléfono, Cómo Obtener Ayuda con los Impuestos C Cancelación de endeudamiento, Exclusión de Ciertas Cancelaciones de Endeudamiento por Motivos del Huracán Katrina Cibersitio del IRS, Servicios gratis con los impuestos. Irs 1040ez instructions Contribuciones caritativas, Suspensión Temporal de los Límites sobre las Contribuciones Caritativas Contribuyentes afectados, Contribuyentes afectados. Irs 1040ez instructions Conversión involuntaria (ver Plazo de reposición para que las ganancias no sean reconocidas) Copia de su declaración de impuestos, solicitud de, Solicitud de copia de la declaración de impuestos. Irs 1040ez instructions Costos de demolición, Costos de Demolición y Limpieza Costos de limpieza, Costos de Demolición y Limpieza Costos de reforestación, Costos de Reforestación Crédito Hope (ver Créditos por enseñanza superior) Crédito perpétuo (vitalicio) por aprendizaje (ver Créditos por enseñanza superior) Crédito por ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito por la retención de empleados, Créditos por la Retención de Empleados Crédito por oportunidad de trabajo, Crédito por Oportunidad de Trabajo Crédito por vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Crédito tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito tributario por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Créditos por enseñanza superior, Créditos Tributarios por Enseñanza Superior Créditos: Enseñanza superior, Créditos Tributarios por Enseñanza Superior Impuesto por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Oportunidad de trabajo, Crédito por Oportunidad de Trabajo Retención de empleados , Créditos por la Retención de Empleados Tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Cuentas IRA y otros planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación D Declaración de impuestos: Solicitud de apógrafo, Solicitud de apógrafo de la declaración de impuestos. Irs 1040ez instructions Solicitud de una copia, Solicitud de copia de la declaración de impuestos. Irs 1040ez instructions Deducción caritativa: Inventario de alimentos, Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas Deducción conforme a la sección 179, Mayor Deducción Conforme a la Sección 179 Defensor del contribuyente, Poniéndose en contacto con el Defensor del Contribuyente. Irs 1040ez instructions Depreciación : Asignación especial , Asignación (Descuento) Especial de Depreciación Depreciación: Propiedad calificada de la Zona GO, Propiedad calificada de la Zona GO. Irs 1040ez instructions Distribución calificada por motivos del huracán, Distribución calificada por motivos del huracán. Irs 1040ez instructions Distribuciones: Compra o construcción de una vivienda, Reintegro de Distribuciones Calificadas por la Compra o Construcción de un Hogar Principal Huracán calificado, Distribución calificada por motivos del huracán. Irs 1040ez instructions Reintegro de, Reintegro de Distribuciones Calificadas por Motivos de un Huracán Tributación de, Tributación de Distribuciones Calificadas por Motivos de un Huracán E Exención adicional por provisión de vivienda, Exenciones Adicionales por la Provisión de Vivienda para Personas que Tuvieron que Abandonar sus Hogares por Causa del Huracán Katrina F Fechas de vencimiento, prorrogadas, Prórrogas de las Fechas de Vencimiento Tributarias I Internet: Cibersitio del IRS, Servicios gratis con los impuestos. Irs 1040ez instructions Inventario de alimentos, deducción caritativa por , Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, deducción caritativa por, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas P Pérdida calificada en una Zona GO, Pérdida calificada en una Zona GO. Irs 1040ez instructions Pérdidas netas de operación , Pérdidas Netas de Operación Pérdidas por hechos fortuitos y robos, Pérdidas por Hechos Fortuitos y Robos Pérdidas por robo, Pérdidas por Hechos Fortuitos y Robos Plan de jubilación elegible, Plan de jubilación elegible. Irs 1040ez instructions Planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación Plazo de reposición para que las ganancias no sean reconocidas, Período de Reposición para que las Ganancias no sean Reconocidas R Reembolsos de millas, voluntarios que prestaron servicios con fines caritativos, Reembolsos de Millas a Voluntarios que Prestaron Servicios con Fines Caritativos Reubicación temporal, Alivio Tributario para la Reubicación Temporal S Servicio de Impuestos Internos (IRS): Cibersitio del, Servicios gratis con los impuestos. Irs 1040ez instructions Subsidio hipotecario federal, recuperación, Recuperación del Subsidio Hipotecario Federal T Tasa estándar por milla, uso con fines caritativos, Tasa Estándar por Milla para el Uso de Vehículos para Fines Caritativos Z Zona central del desastre, Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona de desastre con cobertura: Katrina, Zona de Desastre del Huracán Katrina con Cobertura Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Wilma, Zona de Desastre del Huracán Wilma con Cobertura Zona de desastre: Huracán Katrina, Zona de Desastre del Huracán Katrina Huracán Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Huracán Wilma, Zona de Desastre del Huracán Wilma Zona de Oportunidad del Golfo (GO), Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona GO de Rita, Zona GO de Rita Zona GO de Wilma, Zona GO de Wilma Anterior  Subir     Inicio   More Online Publications
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Non-filer Investigations - Criminal Investigation (CI)

Overview
Taxpayers who fail to file income tax returns and pay taxes pose a serious threat to tax administration and the American economy.

Who Must File
All citizens must comply with the requirements of the tax law to file returns and pay taxes.

Facts & Fiction of Frivolous Arguments
The 16th Amendment was ratified on February 3, 1913 giving Congress the power "to lay and collect taxes."

IRS Warns of Frivolous Tax Arguments
IRS issued Press Releases that summarize several cases where the taxpayer was fined or penalized for frivolous contentions.

Department of Justice Issues Injunction
The Department of Justice has issued several injunctions against promoters of illegal tax plans or shelters that urge taxpayer to violate the tax laws.

Statistical Data
Enforcement statistics on investigations initiated, prosecutions recommended, indictments, sentenced investigations and months to serve in prison.

Examples of Non-filer Investigations
Examples are written from public record documents filed in the district courts where the case was prosecuted.

 


Criminal Enforcement Home Page

How to Report Suspected Tax Fraud Activities

Page Last Reviewed or Updated: 30-Oct-2013

The Irs 1040ez Instructions

Irs 1040ez instructions Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/pub15. Irs 1040ez instructions What's New Social security and Medicare tax for 2014. Irs 1040ez instructions  The social security tax rate is 6. Irs 1040ez instructions 2% each for the employee and employer, unchanged from 2013. Irs 1040ez instructions The social security wage base limit is $117,000. Irs 1040ez instructions The Medicare tax rate is 1. Irs 1040ez instructions 45% each for the employee and employer, unchanged from 2013. Irs 1040ez instructions There is no wage base limit for Medicare tax. Irs 1040ez instructions Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Irs 1040ez instructions Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Irs 1040ez instructions 2014 withholdng tables. Irs 1040ez instructions  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Irs 1040ez instructions Withholding allowance. Irs 1040ez instructions  The 2014 amount for one withholding allowance on an annual basis is $3,950. Irs 1040ez instructions Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Irs 1040ez instructions  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Irs 1040ez instructions A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Irs 1040ez instructions For more information see Notice 2013-77, 2013-50 I. Irs 1040ez instructions R. Irs 1040ez instructions B. Irs 1040ez instructions 632, available at www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/irb/2013-50_IRB/ar10. Irs 1040ez instructions html. Irs 1040ez instructions Change of responsible party. Irs 1040ez instructions  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. Irs 1040ez instructions Form 8822-B must be filed within 60 days of the change. Irs 1040ez instructions If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Irs 1040ez instructions For a definition of “responsible party,” see the Form 8822-B instructions. Irs 1040ez instructions Same-sex marriage. Irs 1040ez instructions  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Irs 1040ez instructions For more information, see Revenue Ruling 2013-17, 2013-38 I. Irs 1040ez instructions R. Irs 1040ez instructions B. Irs 1040ez instructions 201, available at www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/irb/2013-38_IRB/ar07. Irs 1040ez instructions html. Irs 1040ez instructions Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Irs 1040ez instructions Notice 2013-61, 2013-44 I. Irs 1040ez instructions R. Irs 1040ez instructions B. Irs 1040ez instructions 432, is available at www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/irb/2013-44_IRB/ar10. Irs 1040ez instructions html. Irs 1040ez instructions Reminders Additional Medicare Tax withholding. Irs 1040ez instructions  In addition to withholding Medicare tax at 1. Irs 1040ez instructions 45%, you must withhold a 0. Irs 1040ez instructions 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs 1040ez instructions 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. Irs 1040ez instructions Additional Medicare Tax is only imposed on the employee. Irs 1040ez instructions There is no employer share of Additional Medicare Tax. Irs 1040ez instructions All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Irs 1040ez instructions 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. Irs 1040ez instructions For more information on Additional Medicare Tax, visit IRS. Irs 1040ez instructions gov and enter “Additional Medicare Tax” in the search box. Irs 1040ez instructions Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Irs 1040ez instructions  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Irs 1040ez instructions 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. Irs 1040ez instructions For more information, visit IRS. Irs 1040ez instructions gov and enter “work opportunity tax credit” in the search box. Irs 1040ez instructions Outsourcing payroll duties. Irs 1040ez instructions  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Irs 1040ez instructions The employer remains responsible if the third party fails to perform any required action. Irs 1040ez instructions If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Irs 1040ez instructions gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Irs 1040ez instructions COBRA premium assistance credit. Irs 1040ez instructions  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Irs 1040ez instructions See COBRA premium assistance credit under Introduction. Irs 1040ez instructions Federal tax deposits must be made by electronic funds transfer. Irs 1040ez instructions  You must use electronic funds transfer to make all federal tax deposits. Irs 1040ez instructions Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs 1040ez instructions 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. Irs 1040ez instructions Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs 1040ez instructions EFTPS is a free service provided by the Department of Treasury. Irs 1040ez instructions Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs 1040ez instructions For more information on making federal tax deposits, see How To Deposit in section 11. Irs 1040ez instructions To get more information about EFTPS or to enroll in EFTPS, visit www. Irs 1040ez instructions eftps. Irs 1040ez instructions gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Irs 1040ez instructions Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Irs 1040ez instructions You must receive written notice from the IRS to file Form 944. Irs 1040ez instructions  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Irs 1040ez instructions S. Irs 1040ez instructions Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Irs 1040ez instructions You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Irs 1040ez instructions For more information on requesting to file Form 944, visit IRS. Irs 1040ez instructions gov and enter “file employment taxes annually” in the search box. Irs 1040ez instructions Employers can request to file Forms 941 instead of Form 944. Irs 1040ez instructions  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Irs 1040ez instructions You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Irs 1040ez instructions For more information on requesting to file Form 944, visit IRS. Irs 1040ez instructions gov and enter “file employment taxes annually” in the search box. Irs 1040ez instructions Aggregate Form 941 filers. Irs 1040ez instructions  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Irs 1040ez instructions Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Irs 1040ez instructions To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Irs 1040ez instructions Aggregate Form 940 filers. Irs 1040ez instructions  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Irs 1040ez instructions Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Irs 1040ez instructions To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Irs 1040ez instructions Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Irs 1040ez instructions Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Irs 1040ez instructions Spend less time and worry about taxes and more time running your business. Irs 1040ez instructions Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Irs 1040ez instructions For e-file, visit www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/efile for additional information. Irs 1040ez instructions For EFTPS, visit www. Irs 1040ez instructions eftps. Irs 1040ez instructions gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Irs 1040ez instructions For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Irs 1040ez instructions socialsecurity. Irs 1040ez instructions gov/employer. Irs 1040ez instructions If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Irs 1040ez instructions If a valid EIN is not provided, the return or payment will not be processed. Irs 1040ez instructions This may result in penalties and delays in processing your return or payment. Irs 1040ez instructions Electronic funds withdrawal (EFW). Irs 1040ez instructions  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Irs 1040ez instructions However, do not use EFW to make federal tax deposits. Irs 1040ez instructions For more information on paying your taxes using EFW, visit the IRS website at www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/e-pay. Irs 1040ez instructions A fee may be charged to file electronically. Irs 1040ez instructions Credit or debit card payments. Irs 1040ez instructions  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/e-pay. Irs 1040ez instructions However, do not use credit or debit cards to make federal tax deposits. Irs 1040ez instructions Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Irs 1040ez instructions For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Irs 1040ez instructions For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Irs 1040ez instructions Hiring New Employees Eligibility for employment. Irs 1040ez instructions  You must verify that each new employee is legally eligible to work in the United States. Irs 1040ez instructions This includes completing the U. Irs 1040ez instructions S. Irs 1040ez instructions Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Irs 1040ez instructions You can get the form from USCIS offices or by calling 1-800-870-3676. Irs 1040ez instructions Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Irs 1040ez instructions uscis. Irs 1040ez instructions gov for more information. Irs 1040ez instructions New hire reporting. Irs 1040ez instructions  You are required to report any new employee to a designated state new hire registry. Irs 1040ez instructions A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Irs 1040ez instructions Many states accept a copy of Form W-4 with employer information added. Irs 1040ez instructions Visit the Office of Child Support Enforcement website at www. Irs 1040ez instructions acf. Irs 1040ez instructions hhs. Irs 1040ez instructions gov/programs/cse/newhire for more information. Irs 1040ez instructions W-4 request. Irs 1040ez instructions  Ask each new employee to complete the 2014 Form W-4. Irs 1040ez instructions See section 9. Irs 1040ez instructions Name and social security number. Irs 1040ez instructions  Record each new employee's name and number from his or her social security card. Irs 1040ez instructions Any employee without a social security card should apply for one. Irs 1040ez instructions See section 4. Irs 1040ez instructions Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Irs 1040ez instructions  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Irs 1040ez instructions Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Irs 1040ez instructions Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Irs 1040ez instructions See section 13 for more information. Irs 1040ez instructions Income tax withholding. Irs 1040ez instructions  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Irs 1040ez instructions If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Irs 1040ez instructions Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Irs 1040ez instructions Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Irs 1040ez instructions See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Irs 1040ez instructions Publication 15-A includes information about withholding on pensions and annuities. Irs 1040ez instructions Zero wage return. Irs 1040ez instructions  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Irs 1040ez instructions The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/efile. Irs 1040ez instructions Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Irs 1040ez instructions Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Irs 1040ez instructions Each item in this list has a page reference to a more detailed discussion in this publication. Irs 1040ez instructions   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Irs 1040ez instructions For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Irs 1040ez instructions For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). Irs 1040ez instructions Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Irs 1040ez instructions See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Irs 1040ez instructions If you file 250 or more Forms 1099, you must file them electronically. Irs 1040ez instructions If you file 250 or more Forms W-2, you must file them electronically. Irs 1040ez instructions SSA will not accept Forms W-2 and W-3 filed on magnetic media. Irs 1040ez instructions Information reporting customer service site. Irs 1040ez instructions  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Irs 1040ez instructions If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Irs 1040ez instructions The center can also be reached by email at mccirp@irs. Irs 1040ez instructions gov. Irs 1040ez instructions Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Irs 1040ez instructions Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Irs 1040ez instructions Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Irs 1040ez instructions Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Irs 1040ez instructions Military retirement. Irs 1040ez instructions Gambling winnings. Irs 1040ez instructions Indian gaming profits. Irs 1040ez instructions Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Irs 1040ez instructions Payments subject to backup withholding. Irs 1040ez instructions For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Irs 1040ez instructions All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Irs 1040ez instructions Distributions from nonqualified pension plans and deferred compensation plans. Irs 1040ez instructions  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Irs 1040ez instructions However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs 1040ez instructions ; income tax withheld must be reported on Form 945. Irs 1040ez instructions Backup withholding. Irs 1040ez instructions  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Irs 1040ez instructions This withholding is referred to as “backup withholding. Irs 1040ez instructions ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Irs 1040ez instructions In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Irs 1040ez instructions Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Irs 1040ez instructions You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Irs 1040ez instructions You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Irs 1040ez instructions The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Irs 1040ez instructions For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Irs 1040ez instructions Recordkeeping Keep all records of employment taxes for at least 4 years. Irs 1040ez instructions These should be available for IRS review. Irs 1040ez instructions Your records should include the following information. Irs 1040ez instructions Your EIN. Irs 1040ez instructions Amounts and dates of all wage, annuity, and pension payments. Irs 1040ez instructions Amounts of tips reported to you by your employees. Irs 1040ez instructions Records of allocated tips. Irs 1040ez instructions The fair market value of in-kind wages paid. Irs 1040ez instructions Names, addresses, social security numbers, and occupations of employees and recipients. Irs 1040ez instructions Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Irs 1040ez instructions Dates of employment for each employee. Irs 1040ez instructions Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. Irs 1040ez instructions Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Irs 1040ez instructions Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Irs 1040ez instructions Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Irs 1040ez instructions Copies of returns filed and confirmation numbers. Irs 1040ez instructions Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Irs 1040ez instructions Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Irs 1040ez instructions Do not mail Form 8822-B with your employment tax return. Irs 1040ez instructions Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Irs 1040ez instructions The list includes only the following: DHL Express (DHL): DHL Same Day Service. Irs 1040ez instructions Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs 1040ez instructions United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs 1040ez instructions M. Irs 1040ez instructions , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs 1040ez instructions For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs 1040ez instructions gov and enter “private delivery service” in the search box. Irs 1040ez instructions Your private delivery service can tell you how to get written proof of the mailing date. Irs 1040ez instructions   Private delivery services cannot deliver items to P. Irs 1040ez instructions O. Irs 1040ez instructions boxes. Irs 1040ez instructions You must use the U. Irs 1040ez instructions S. Irs 1040ez instructions Postal Service to mail any item to an IRS P. Irs 1040ez instructions O. Irs 1040ez instructions box address. Irs 1040ez instructions Telephone Help Tax questions. Irs 1040ez instructions   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Irs 1040ez instructions Help for people with disabilities. Irs 1040ez instructions  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Irs 1040ez instructions You may also use this number for assistance with unresolved tax problems. Irs 1040ez instructions Recorded tax information (TeleTax). Irs 1040ez instructions  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Irs 1040ez instructions You can listen to up to three topics on each call you make. Irs 1040ez instructions Touch-Tone service is available 24 hours a day, 7 days a week. Irs 1040ez instructions TeleTax topics are also available on the IRS website at www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/taxtopics. Irs 1040ez instructions Most tax topics listed below are also available in Spanish. Irs 1040ez instructions For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Irs 1040ez instructions A list of employment tax topics is provided next. Irs 1040ez instructions Select, by number, the topic you want to hear and call 1-800-829-4477. Irs 1040ez instructions For the directory of all topics, select Topic 123. Irs 1040ez instructions Teletax Topics Topic No. Irs 1040ez instructions Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Irs 1040ez instructions Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Irs 1040ez instructions  Visit the IRS website at www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/businesses and click on the Employment Taxes link under Businesses Topics. Irs 1040ez instructions Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/businesses. Irs 1040ez instructions To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Irs 1040ez instructions You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Irs 1040ez instructions Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Irs 1040ez instructions Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Irs 1040ez instructions socialsecurity. Irs 1040ez instructions gov/employer to register for Business Services Online. Irs 1040ez instructions You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Irs 1040ez instructions In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Irs 1040ez instructions Form W-3 will be created for you based on your Forms W-2. Irs 1040ez instructions Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Irs 1040ez instructions There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Irs 1040ez instructions See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Irs 1040ez instructions Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Irs 1040ez instructions The penalty is $25 or 2% of the payment, whichever is more. Irs 1040ez instructions However, the penalty on dishonored payments of $24. Irs 1040ez instructions 99 or less is an amount equal to the payment. Irs 1040ez instructions For example, a dishonored payment of $18 is charged a penalty of $18. Irs 1040ez instructions Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Irs 1040ez instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs 1040ez instructions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs 1040ez instructions Calendar The following is a list of important dates. Irs 1040ez instructions Also see Publication 509, Tax Calendars. Irs 1040ez instructions   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Irs 1040ez instructions A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Irs 1040ez instructions However, a statewide legal holiday does not delay the due date of federal tax deposits. Irs 1040ez instructions See Deposits on Business Days Only in section 11. Irs 1040ez instructions For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Irs 1040ez instructions S. Irs 1040ez instructions Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Irs 1040ez instructions See Private Delivery Services under Reminders for more information. Irs 1040ez instructions Introduction This publication explains your tax responsibilities as an employer. Irs 1040ez instructions It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Irs 1040ez instructions It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Irs 1040ez instructions This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Irs 1040ez instructions References to “income tax” in this guide apply only to “federal” income tax. Irs 1040ez instructions Contact your state or local tax department to determine if their rules are different. Irs 1040ez instructions Additional employment tax information is available in Publication 15-A. Irs 1040ez instructions Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Irs 1040ez instructions Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Irs 1040ez instructions Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Irs 1040ez instructions Income tax. Irs 1040ez instructions Social security tax. Irs 1040ez instructions Medicare tax. Irs 1040ez instructions FUTA tax. Irs 1040ez instructions There are exceptions to these requirements. Irs 1040ez instructions See section 15 for guidance. Irs 1040ez instructions Railroad retirement taxes are explained in the Instructions for Form CT-1. Irs 1040ez instructions Comments and suggestions. Irs 1040ez instructions   We welcome your comments about this publication and your suggestions for future editions. Irs 1040ez instructions   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Irs 1040ez instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs 1040ez instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs 1040ez instructions   You can also send us comments from www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/formspubs. Irs 1040ez instructions Click on More Information and then click on Comment on Tax Forms and Publications. Irs 1040ez instructions   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Irs 1040ez instructions Federal Government employers. Irs 1040ez instructions   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Irs 1040ez instructions State and local government employers. Irs 1040ez instructions   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Irs 1040ez instructions Most elected and appointed public officials of state or local governments are employees under common law rules. Irs 1040ez instructions See chapter 3 of Publication 963, Federal-State Reference Guide. Irs 1040ez instructions In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Irs 1040ez instructions See section 15 for more information on the exceptions. Irs 1040ez instructions   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/pub/irs-irbs/irb00-06. Irs 1040ez instructions pdf. Irs 1040ez instructions   You can get information on reporting and social security coverage from your local IRS office. Irs 1040ez instructions If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Irs 1040ez instructions To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Irs 1040ez instructions ncsssa. Irs 1040ez instructions org. Irs 1040ez instructions Disregarded entities and qualified subchapter S subsidiaries (QSubs). Irs 1040ez instructions   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Irs 1040ez instructions Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Irs 1040ez instructions See Regulations sections 1. Irs 1040ez instructions 1361-4(a)(7) and 301. Irs 1040ez instructions 7701-2(c)(2)(iv). Irs 1040ez instructions COBRA premium assistance credit. Irs 1040ez instructions   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Irs 1040ez instructions COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Irs 1040ez instructions Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Irs 1040ez instructions Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Irs 1040ez instructions Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Irs 1040ez instructions For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Irs 1040ez instructions   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Irs 1040ez instructions For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Irs 1040ez instructions   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Irs 1040ez instructions The assistance for the coverage can last up to 15 months. Irs 1040ez instructions   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Irs 1040ez instructions For more information see Notice 2009-27, 2009-16 I. Irs 1040ez instructions R. Irs 1040ez instructions B. Irs 1040ez instructions 838, available at www. Irs 1040ez instructions irs. Irs 1040ez instructions gov/irb/2009-16_irb/ar09. Irs 1040ez instructions html. Irs 1040ez instructions   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Irs 1040ez instructions   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Irs 1040ez instructions The reimbursement is made through a credit against the employer's employment tax liabilities. Irs 1040ez instructions For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Irs 1040ez instructions The credit is treated as a deposit made on the first day of the return period (quarter or year). Irs 1040ez instructions In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Irs 1040ez instructions In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Irs 1040ez instructions   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Irs 1040ez instructions Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Irs 1040ez instructions In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Irs 1040ez instructions In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Irs 1040ez instructions Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Irs 1040ez instructions Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Irs 1040ez instructions A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Irs 1040ez instructions   For more information, visit IRS. Irs 1040ez instructions gov and enter “COBRA” in the search box. Irs 1040ez instructions Prev  Up  Next   Home   More Online Publications