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Irs Tax Forms 2011 Download

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Irs Tax Forms 2011 Download

Irs tax forms 2011 download Publication 584 - Main Content Table of Contents LossesCost or other basis. Irs tax forms 2011 download Fair market value. Irs tax forms 2011 download Exception for personal-use real property. Irs tax forms 2011 download More information. Irs tax forms 2011 download Comments and SuggestionsOrdering forms and publications. Irs tax forms 2011 download Tax questions. Irs tax forms 2011 download How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Irs tax forms 2011 download Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. Irs tax forms 2011 download However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. Irs tax forms 2011 download Any reimbursement you receive will reduce the loss. Irs tax forms 2011 download If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. Irs tax forms 2011 download Amount of loss. Irs tax forms 2011 download   You figure the amount of your loss using the following steps. Irs tax forms 2011 download Determine your cost or other basis in the property before the casualty or theft. Irs tax forms 2011 download Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. Irs tax forms 2011 download (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. Irs tax forms 2011 download ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. Irs tax forms 2011 download Apply the deduction limits, discussed later, to determine the amount of your deductible loss. Irs tax forms 2011 download Cost or other basis. Irs tax forms 2011 download   Cost or other basis usually means original cost plus improvements. Irs tax forms 2011 download If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Irs tax forms 2011 download If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Irs tax forms 2011 download Fair market value. Irs tax forms 2011 download   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Irs tax forms 2011 download When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. Irs tax forms 2011 download Separate computations. Irs tax forms 2011 download   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. Irs tax forms 2011 download Then combine the losses to determine the total loss from that casualty or theft. Irs tax forms 2011 download Exception for personal-use real property. Irs tax forms 2011 download   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. Irs tax forms 2011 download Figure the loss using the smaller of the following. Irs tax forms 2011 download The decrease in FMV of the entire property. Irs tax forms 2011 download The adjusted basis of the entire property. Irs tax forms 2011 download Deduction limits. Irs tax forms 2011 download   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. Irs tax forms 2011 download You do this on Form 4684, section A. Irs tax forms 2011 download If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. Irs tax forms 2011 download You must reduce each casualty or theft loss by $100 ($100 rule). Irs tax forms 2011 download You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). Irs tax forms 2011 download More information. Irs tax forms 2011 download   For more information about the deduction limits, see Publication 547. Irs tax forms 2011 download When your loss is deductible. Irs tax forms 2011 download   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. Irs tax forms 2011 download You can generally deduct a theft loss only in the year you discovered your property was stolen. Irs tax forms 2011 download However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. Irs tax forms 2011 download For details, see Disaster Area Losses in Publication 547. Irs tax forms 2011 download Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Irs tax forms 2011 download You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Irs tax forms 2011 download NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Irs tax forms 2011 download Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs tax forms 2011 download You can email us at taxforms@irs. Irs tax forms 2011 download gov. Irs tax forms 2011 download Please put “Publications Comment” on the subject line. Irs tax forms 2011 download You can also send us comments from www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/formspubs. Irs tax forms 2011 download Select “Comment on Tax Forms and Publications” under “Information about. Irs tax forms 2011 download ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs tax forms 2011 download Ordering forms and publications. Irs tax forms 2011 download   Visit www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Irs tax forms 2011 download Internal Revenue Service 1201 N. Irs tax forms 2011 download Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs tax forms 2011 download   If you have a tax question, check the information available on IRS. Irs tax forms 2011 download gov or call 1-800-829-1040. Irs tax forms 2011 download We cannot answer tax questions sent to either of the above addresses. Irs tax forms 2011 download How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Irs tax forms 2011 download By selecting the method that is best for you, you will have quick and easy access to tax help. Irs tax forms 2011 download Free help with your return. Irs tax forms 2011 download   Free help in preparing your return is available nationwide from IRS-certified volunteers. Irs tax forms 2011 download The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs tax forms 2011 download Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 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Irs tax forms 2011 download Check the status of your 2011 refund. Irs tax forms 2011 download Go to IRS. Irs tax forms 2011 download gov and click on Where's My Refund. Irs tax forms 2011 download Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Irs tax forms 2011 download If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs tax forms 2011 download Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs tax forms 2011 download Download forms, including talking tax forms, instructions, and publications. Irs tax forms 2011 download Order IRS products online. Irs tax forms 2011 download Research your tax questions online. Irs tax forms 2011 download Search publications online by topic or keyword. 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Irs tax forms 2011 download Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Irs tax forms 2011 download You should receive your order within 10 days. Irs tax forms 2011 download Asking tax questions. Irs tax forms 2011 download Call the IRS with your tax questions at 1-800-829-1040. Irs tax forms 2011 download Solving problems. Irs tax forms 2011 download You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Irs tax forms 2011 download An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Irs tax forms 2011 download Call your local Taxpayer Assistance Center for an appointment. Irs tax forms 2011 download To find the number, go to www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs tax forms 2011 download TTY/TDD equipment. Irs tax forms 2011 download If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Irs tax forms 2011 download TeleTax topics. Irs tax forms 2011 download Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Irs tax forms 2011 download Refund information. Irs tax forms 2011 download To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Irs tax forms 2011 download Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Irs tax forms 2011 download If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs tax forms 2011 download Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs tax forms 2011 download If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Irs tax forms 2011 download Other refund information. Irs tax forms 2011 download To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Irs tax forms 2011 download Evaluating the quality of our telephone services. Irs tax forms 2011 download To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Irs tax forms 2011 download One method is for a second IRS representative to listen in on or record random telephone calls. Irs tax forms 2011 download Another is to ask some callers to complete a short survey at the end of the call. Irs tax forms 2011 download Walk-in. Irs tax forms 2011 download Many products and services are available on a walk-in basis. Irs tax forms 2011 download   Products. Irs tax forms 2011 download You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs tax forms 2011 download Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Irs tax forms 2011 download Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Irs tax forms 2011 download Services. Irs tax forms 2011 download You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Irs tax forms 2011 download An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs tax forms 2011 download If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Irs tax forms 2011 download No appointment is necessary—just walk in. Irs tax forms 2011 download If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Irs tax forms 2011 download A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Irs tax forms 2011 download If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Irs tax forms 2011 download All other issues will be handled without an appointment. Irs tax forms 2011 download To find the number of your local office, go to  www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs tax forms 2011 download Mail. Irs tax forms 2011 download You can send your order for forms, instructions, and publications to the address below. Irs tax forms 2011 download You should receive a response within 10 days after your request is received. Irs tax forms 2011 download  Internal Revenue Service 1201 N. Irs tax forms 2011 download Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Irs tax forms 2011 download   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs tax forms 2011 download Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Irs tax forms 2011 download We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Irs tax forms 2011 download Remember, the worst thing you can do is nothing at all. Irs tax forms 2011 download   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Irs tax forms 2011 download You face (or your business is facing) an immediate threat of adverse action. Irs tax forms 2011 download You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Irs tax forms 2011 download   If you qualify for our help, we’ll do everything we can to get your problem resolved. Irs tax forms 2011 download You will be assigned to one advocate who will be with you at every turn. Irs tax forms 2011 download We have offices in every state, the District of Columbia, and Puerto Rico. Irs tax forms 2011 download Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Irs tax forms 2011 download And our services are always free. Irs tax forms 2011 download   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Irs tax forms 2011 download Our tax toolkit at www. Irs tax forms 2011 download TaxpayerAdvocate. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov can help you understand these rights. Irs tax forms 2011 download   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/advocate. Irs tax forms 2011 download You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Irs tax forms 2011 download   TAS also handles large-scale or systemic problems that affect many taxpayers. Irs tax forms 2011 download If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/advocate. Irs tax forms 2011 download Low Income Taxpayer Clinics (LITCs). Irs tax forms 2011 download   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Irs tax forms 2011 download Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Irs tax forms 2011 download These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Irs tax forms 2011 download Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Irs tax forms 2011 download For more information and to find a clinic near you, see the LITC page on www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Irs tax forms 2011 download This publication is also available by calling 1-800-829-3676 or at your local IRS office. Irs tax forms 2011 download Free tax services. Irs tax forms 2011 download   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Irs tax forms 2011 download Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Irs tax forms 2011 download The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Irs tax forms 2011 download The majority of the information and services listed in this publication are available to you free of charge. Irs tax forms 2011 download If there is a fee associated with a resource or service, it is listed in the publication. Irs tax forms 2011 download   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Irs tax forms 2011 download DVD for tax products. Irs tax forms 2011 download You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Irs tax forms 2011 download Prior-year forms, instructions, and publications. Irs tax forms 2011 download Tax Map: an electronic research tool and finding aid. Irs tax forms 2011 download Tax law frequently asked questions. Irs tax forms 2011 download Tax Topics from the IRS telephone response system. Irs tax forms 2011 download Internal Revenue Code—Title 26 of the U. Irs tax forms 2011 download S. Irs tax forms 2011 download Code. Irs tax forms 2011 download Links to other Internet based Tax Research Materials. Irs tax forms 2011 download Fill-in, print, and save features for most tax forms. Irs tax forms 2011 download Internal Revenue Bulletins. Irs tax forms 2011 download Toll-free and email technical support. Irs tax forms 2011 download Two releases during the year. Irs tax forms 2011 download  – The first release will ship the beginning of January 2012. Irs tax forms 2011 download  – The final release will ship the beginning of March 2012. Irs tax forms 2011 download Purchase the DVD from National Technical Information Service (NTIS) at www. Irs tax forms 2011 download irs. 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The Irs Tax Forms 2011 Download

Irs tax forms 2011 download Publication 15 - Main Content Table of Contents 1. Irs tax forms 2011 download Employer Identification Number (EIN) 2. Irs tax forms 2011 download Who Are Employees?Relief provisions. Irs tax forms 2011 download Business Owned and Operated by Spouses 3. Irs tax forms 2011 download Family Employees 4. Irs tax forms 2011 download Employee's Social Security Number (SSN)Registering for SSNVS. Irs tax forms 2011 download 5. Irs tax forms 2011 download Wages and Other CompensationAccountable plan. Irs tax forms 2011 download Nonaccountable plan. Irs tax forms 2011 download Per diem or other fixed allowance. Irs tax forms 2011 download 50% test. Irs tax forms 2011 download Health Savings Accounts and medical savings accounts. Irs tax forms 2011 download Nontaxable fringe benefits. Irs tax forms 2011 download When fringe benefits are treated as paid. Irs tax forms 2011 download Valuation of fringe benefits. Irs tax forms 2011 download Withholding on fringe benefits. Irs tax forms 2011 download Depositing taxes on fringe benefits. Irs tax forms 2011 download 6. Irs tax forms 2011 download TipsOrdering rule. Irs tax forms 2011 download 7. Irs tax forms 2011 download Supplemental Wages 8. Irs tax forms 2011 download Payroll Period 9. Irs tax forms 2011 download Withholding From Employees' WagesIncome Tax Withholding Social Security and Medicare Taxes Part-Time Workers 10. Irs tax forms 2011 download Required Notice to Employees About the Earned Income Credit (EIC) 11. Irs tax forms 2011 download Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties 12. Irs tax forms 2011 download Filing Form 941 or Form 944 13. Irs tax forms 2011 download Reporting Adjustments to Form 941 or Form 944Current Period Adjustments Prior Period Adjustments Wage Repayments 14. Irs tax forms 2011 download Federal Unemployment (FUTA) TaxSuccessor employer. Irs tax forms 2011 download Household employees. Irs tax forms 2011 download When to deposit. Irs tax forms 2011 download Household employees. Irs tax forms 2011 download Electronic filing by reporting agents. Irs tax forms 2011 download 16. Irs tax forms 2011 download How To Use the Income Tax Withholding TablesWage Bracket Method Percentage Method Alternative Methods of Income Tax Withholding How To Get Tax Help 1. Irs tax forms 2011 download Employer Identification Number (EIN) If you are required to report employment taxes or give tax statements to employees or annuitants, you need an EIN. Irs tax forms 2011 download The EIN is a nine-digit number the IRS issues. Irs tax forms 2011 download The digits are arranged as follows: 00-0000000. Irs tax forms 2011 download It is used to identify the tax accounts of employers and certain others who have no employees. Irs tax forms 2011 download Use your EIN on all of the items you send to the IRS and SSA. Irs tax forms 2011 download For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN. Irs tax forms 2011 download If you do not have an EIN, you may apply for one online. Irs tax forms 2011 download Go to the IRS. Irs tax forms 2011 download gov and click on the Apply for an EIN Online link under Tools. Irs tax forms 2011 download You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Irs tax forms 2011 download Do not use an SSN in place of an EIN. Irs tax forms 2011 download You should have only one EIN. Irs tax forms 2011 download If you have more than one and are not sure which one to use, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Irs tax forms 2011 download Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. Irs tax forms 2011 download The IRS will tell you which number to use. Irs tax forms 2011 download If you took over another employer's business (see Successor employer in section 9), do not use that employer's EIN. Irs tax forms 2011 download If you have applied for an EIN but do not have your EIN by the time a return is due, file a paper return and write “Applied For” and the date you applied for it in the space shown for the number. Irs tax forms 2011 download 2. Irs tax forms 2011 download Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Irs tax forms 2011 download See Publication 15-A for details on statutory employees and nonemployees. Irs tax forms 2011 download Employee status under common law. Irs tax forms 2011 download   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Irs tax forms 2011 download This is so even when you give the employee freedom of action. Irs tax forms 2011 download What matters is that you have the right to control the details of how the services are performed. Irs tax forms 2011 download See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Irs tax forms 2011 download   Generally, people in business for themselves are not employees. Irs tax forms 2011 download For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Irs tax forms 2011 download However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. 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Irs tax forms 2011 download The applicable rates depend on whether you filed required Forms 1099. Irs tax forms 2011 download You cannot recover the employee share of social security, or Medicare tax, or income tax withholding from the employee if the tax is paid under section 3509. Irs tax forms 2011 download You are liable for the income tax withholding regardless of whether the employee paid income tax on the wages. Irs tax forms 2011 download You continue to owe the full employer share of social security and Medicare taxes. Irs tax forms 2011 download The employee remains liable for the employee share of social security and Medicare taxes. Irs tax forms 2011 download See Internal Revenue Code section 3509 for details. Irs tax forms 2011 download Also see the Instructions for Form 941-X. Irs tax forms 2011 download   Section 3509 rates are not available if you intentionally disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social security or Medicare taxes. Irs tax forms 2011 download Section 3509 is not available for reclassifying statutory employees. Irs tax forms 2011 download See Statutory employees , earlier in this section. Irs tax forms 2011 download   If the employer issued required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. Irs tax forms 2011 download 2% plus 20% of the employee rate (see the Instructions for Form 941-X). Irs tax forms 2011 download For Medicare taxes; employer rate of 1. Irs tax forms 2011 download 45% plus 20% of the employee rate of 1. Irs tax forms 2011 download 45%, for a total rate of 1. Irs tax forms 2011 download 74% of wages. Irs tax forms 2011 download For Additional Medicare Tax; 0. Irs tax forms 2011 download 18% (20% of the employee rate of 0. Irs tax forms 2011 download 9%) of wages subject to Additional Medicare Tax. Irs tax forms 2011 download For income tax withholding, the rate is 1. Irs tax forms 2011 download 5% of wages. Irs tax forms 2011 download   If the employer did not issue required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. Irs tax forms 2011 download 2% plus 40% of the employee rate (see the Instructions for Form 941-X). Irs tax forms 2011 download For Medicare taxes; employer rate of 1. Irs tax forms 2011 download 45% plus 40% of the employee rate of 1. Irs tax forms 2011 download 45%, for a total rate of 2. Irs tax forms 2011 download 03% of wages. Irs tax forms 2011 download For Additional Medicare Tax; 0. Irs tax forms 2011 download 36% (40% of the employee rate of 0. Irs tax forms 2011 download 9%) of wages subject to Additional Medicare Tax. Irs tax forms 2011 download For income tax withholding, the rate is 3. Irs tax forms 2011 download 0% of wages. Irs tax forms 2011 download Relief provisions. Irs tax forms 2011 download   If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. Irs tax forms 2011 download To get this relief, you must file all required federal tax returns, including information returns, on a basis consistent with your treatment of the worker. Irs tax forms 2011 download You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. Irs tax forms 2011 download See Publication 1976, Do You Qualify for Relief Under Section 530. Irs tax forms 2011 download IRS help. Irs tax forms 2011 download   If you want the IRS to determine whether a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Irs tax forms 2011 download Voluntary Classification Settlement Program (VCSP). Irs tax forms 2011 download   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Irs tax forms 2011 download To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Irs tax forms 2011 download For more information visit IRS. Irs tax forms 2011 download gov and enter “VCSP” in the search box. Irs tax forms 2011 download Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Irs tax forms 2011 download See Publication 541, Partnerships, for more details. Irs tax forms 2011 download The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Irs tax forms 2011 download Exception—Qualified joint venture. Irs tax forms 2011 download   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Irs tax forms 2011 download A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Irs tax forms 2011 download   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Irs tax forms 2011 download Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Irs tax forms 2011 download   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Irs tax forms 2011 download If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Irs tax forms 2011 download Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Irs tax forms 2011 download However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Irs tax forms 2011 download    Note. Irs tax forms 2011 download If your spouse is your employee, not your partner, see One spouse employed by another in section 3. Irs tax forms 2011 download   For more information on qualified joint ventures, visit IRS. Irs tax forms 2011 download gov and enter “qualified joint venture” in the search box. Irs tax forms 2011 download Exception—Community income. Irs tax forms 2011 download   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Irs tax forms 2011 download S. Irs tax forms 2011 download possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Irs tax forms 2011 download You may still make an election to be taxed as a qualified joint venture instead of a partnership. Irs tax forms 2011 download See Exception—Qualified joint venture , earlier. Irs tax forms 2011 download 3. Irs tax forms 2011 download Family Employees Child employed by parents. Irs tax forms 2011 download   Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. Irs tax forms 2011 download If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they are not subject to social security and Medicare taxes until the child reaches age 21. Irs tax forms 2011 download However, see Covered services of a child or spouse , later in this section. Irs tax forms 2011 download Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, are not subject to FUTA tax. Irs tax forms 2011 download Payments for the services of a child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child is not regularly employed to do such work. Irs tax forms 2011 download One spouse employed by another. Irs tax forms 2011 download   The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. Irs tax forms 2011 download However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, are not subject to social security, Medicare, and FUTA taxes. Irs tax forms 2011 download Covered services of a child or spouse. Irs tax forms 2011 download   The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for: A corporation, even if it is controlled by the child's parent or the individual's spouse; A partnership, even if the child's parent is a partner, unless each partner is a parent of the child; A partnership, even if the individual's spouse is a partner; or An estate, even if it is the estate of a deceased parent. Irs tax forms 2011 download Parent employed by son or daughter. Irs tax forms 2011 download   When the employer is a son or daughter employing his or her parent the following rules apply. Irs tax forms 2011 download Payments for the services of a parent in the son’s or daughter’s (the employer’s) trade or business are subject to income tax withholding and social security and Medicare taxes. Irs tax forms 2011 download Payments for the services of a parent not in the son’s or daughter’s (the employer’s) trade or business are generally not subject to social security and Medicare taxes. Irs tax forms 2011 download    Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply: The parent is employed by his or her son or daughter; The son or daughter (the employer) has a child or stepchild living in the home; The son or daughter (the employer) is a widow or widower, divorced, or living with a spouse who, because of a mental or physical condition, cannot care for the child or stepchild for at least 4 continuous weeks in a calendar quarter; and The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition. Irs tax forms 2011 download   Payments made to a parent employed by his or her child are not subject to FUTA tax, regardless of the type of services provided. Irs tax forms 2011 download 4. Irs tax forms 2011 download Employee's Social Security Number (SSN) You are required to get each employee's name and SSN and to enter them on Form W-2. Irs tax forms 2011 download This requirement also applies to resident and nonresident alien employees. Irs tax forms 2011 download You should ask your employee to show you his or her social security card. Irs tax forms 2011 download The employee may show the card if it is available. Irs tax forms 2011 download Do not accept a social security card that says “Not valid for employment. Irs tax forms 2011 download ” A social security number issued with this legend does not permit employment. Irs tax forms 2011 download You may, but are not required to, photocopy the social security card if the employee provides it. Irs tax forms 2011 download If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Irs tax forms 2011 download See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Irs tax forms 2011 download Applying for a social security card. Irs tax forms 2011 download   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. Irs tax forms 2011 download You can get Form SS-5 at SSA offices, by calling 1-800-772-1213, or from the SSA website at www. Irs tax forms 2011 download socialsecurity. Irs tax forms 2011 download gov/online/ss-5. Irs tax forms 2011 download html. Irs tax forms 2011 download The employee must complete and sign Form SS-5; it cannot be filed by the employer. Irs tax forms 2011 download You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Irs tax forms 2011 download Applying for a social security number. Irs tax forms 2011 download   If you file Form W-2 on paper and your employee applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Irs tax forms 2011 download If you are filing electronically, enter all zeros (000-00-000) in the social security number field. Irs tax forms 2011 download When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Irs tax forms 2011 download Furnish copies B, C, and 2 of Form W-2c to the employee. Irs tax forms 2011 download Up to 25 Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now be filed per session over the Internet, with no limit on the number of sessions. Irs tax forms 2011 download For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Irs tax forms 2011 download socialsecurity. Irs tax forms 2011 download gov/employer. Irs tax forms 2011 download Advise your employee to correct the SSN on his or her original Form W-2. Irs tax forms 2011 download Correctly record the employee's name and SSN. Irs tax forms 2011 download   Record the name and number of each employee as they are shown on the employee's social security card. Irs tax forms 2011 download If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Irs tax forms 2011 download Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Irs tax forms 2011 download If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. Irs tax forms 2011 download It is not necessary to correct other years if the previous name and number were used for years before the most recent Form W-2. Irs tax forms 2011 download IRS individual taxpayer identification numbers (ITINs) for aliens. Irs tax forms 2011 download   Do not accept an ITIN in place of an SSN for employee identification or for work. Irs tax forms 2011 download An ITIN is only available to resident and nonresident aliens who are not eligible for U. Irs tax forms 2011 download S. Irs tax forms 2011 download employment and need identification for other tax purposes. Irs tax forms 2011 download You can identify an ITIN because it is a nine-digit number, beginning with the number “9” with either a “7” or “8” as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN). Irs tax forms 2011 download    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Irs tax forms 2011 download If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier. Irs tax forms 2011 download Do not use an ITIN in place of an SSN on Form W-2. Irs tax forms 2011 download Verification of social security numbers. Irs tax forms 2011 download   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Irs tax forms 2011 download Visit www. Irs tax forms 2011 download socialsecurity. Irs tax forms 2011 download gov/employer/ssnv. Irs tax forms 2011 download htm for more information. Irs tax forms 2011 download Registering for SSNVS. Irs tax forms 2011 download   You must register online and receive authorization from your employer to use SSNVS. Irs tax forms 2011 download To register, visit SSA's website at www. Irs tax forms 2011 download ssa. Irs tax forms 2011 download gov/employer and click on the Business Services Online link. Irs tax forms 2011 download Follow the registration instructions to obtain a user identification (ID) and password. Irs tax forms 2011 download You will need to provide the following information about yourself and your company. Irs tax forms 2011 download Name. Irs tax forms 2011 download SSN. Irs tax forms 2011 download Date of birth. Irs tax forms 2011 download Type of employer. Irs tax forms 2011 download EIN. Irs tax forms 2011 download Company name, address, and telephone number. Irs tax forms 2011 download Email address. Irs tax forms 2011 download   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Irs tax forms 2011 download You must enter the activation code online to use SSNVS. Irs tax forms 2011 download 5. Irs tax forms 2011 download Wages and Other Compensation Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. Irs tax forms 2011 download The pay may be in cash or in other forms. Irs tax forms 2011 download It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. Irs tax forms 2011 download It does not matter how you measure or make the payments. Irs tax forms 2011 download Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. Irs tax forms 2011 download Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes. Irs tax forms 2011 download More information. Irs tax forms 2011 download   See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. Irs tax forms 2011 download Also, see section 15 for exceptions to the general rules for wages. Irs tax forms 2011 download Publication 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. Irs tax forms 2011 download Publication 15-B provides information on other forms of compensation, including: Accident and health benefits, Achievement awards, Adoption assistance, Athletic facilities, De minimis (minimal) benefits, Dependent care assistance, Educational assistance, Employee discounts, Employee stock options, Employer-provided cell phones, Group-term life insurance coverage, Health Savings Accounts, Lodging on your business premises, Meals, Moving expense reimbursements, No-additional-cost services, Retirement planning services, Transportation (commuting) benefits, Tuition reduction, and Working condition benefits. Irs tax forms 2011 download Employee business expense reimbursements. Irs tax forms 2011 download   A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' business expenses. Irs tax forms 2011 download How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. Irs tax forms 2011 download If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement. Irs tax forms 2011 download   These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for a deduction by the employee. Irs tax forms 2011 download Accountable plan. Irs tax forms 2011 download   To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules. Irs tax forms 2011 download They must have paid or incurred deductible expenses while performing services as your employees. Irs tax forms 2011 download The reimbursement or advance must be paid for the expense and must not be an amount that would have otherwise been paid by the employee. Irs tax forms 2011 download They must substantiate these expenses to you within a reasonable period of time. Irs tax forms 2011 download They must return any amounts in excess of substantiated expenses within a reasonable period of time. Irs tax forms 2011 download   Amounts paid under an accountable plan are not wages and are not subject to income, social security, Medicare, and FUTA taxes. Irs tax forms 2011 download   If the expenses covered by this arrangement are not substantiated (or amounts in excess of substantiated expenses are not returned within a reasonable period of time), the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan. Irs tax forms 2011 download This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time. Irs tax forms 2011 download   A reasonable period of time depends on the facts and circumstances. Irs tax forms 2011 download Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. Irs tax forms 2011 download Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them to either return or adequately account for outstanding amounts and they do so within 120 days. Irs tax forms 2011 download Nonaccountable plan. Irs tax forms 2011 download   Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. Irs tax forms 2011 download Your payments are treated as paid under a nonaccountable plan if: Your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, You advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount he or she does not use for business expenses, You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or You pay an amount as a reimbursement you would have otherwise paid as wages. Irs tax forms 2011 download   See section 7 for more information on supplemental wages. Irs tax forms 2011 download Per diem or other fixed allowance. Irs tax forms 2011 download   You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure. Irs tax forms 2011 download In these cases, your employee is considered to have accounted to you if your reimbursement does not exceed rates established by the Federal Government. Irs tax forms 2011 download The 2013 standard mileage rate for auto expenses was 56. Irs tax forms 2011 download 5 cents per mile. Irs tax forms 2011 download The rate for 2014 is 56 cents per mile. Irs tax forms 2011 download   The government per diem rates for meals and lodging in the continental United States are listed in Publication 1542, Per Diem Rates. Irs tax forms 2011 download Other than the amount of these expenses, your employees' business expenses must be substantiated (for example, the business purpose of the travel or the number of business miles driven). Irs tax forms 2011 download   If the per diem or allowance paid exceeds the amounts substantiated, you must report the excess amount as wages. Irs tax forms 2011 download This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. Irs tax forms 2011 download Show the amount equal to the substantiated amount (for example, the nontaxable portion) in box 12 of Form W-2 using code “L. Irs tax forms 2011 download ” Wages not paid in money. Irs tax forms 2011 download   If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you are said to pay them “in kind. Irs tax forms 2011 download ” Payments in kind may be in the form of goods, lodging, food, clothing, or services. Irs tax forms 2011 download Generally, the fair market value of such payments at the time they are provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes. Irs tax forms 2011 download   However, noncash payments for household work, agricultural labor, and service not in the employer's trade or business are exempt from social security, Medicare, and FUTA taxes. Irs tax forms 2011 download Withhold income tax on these payments only if you and the employee agree to do so. Irs tax forms 2011 download Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment. Irs tax forms 2011 download Moving expenses. Irs tax forms 2011 download   Reimbursed and employer-paid qualified moving expenses (those that would otherwise be deductible by the employee) paid under an accountable plan are not includible in an employee's income unless you have knowledge the employee deducted the expenses in a prior year. Irs tax forms 2011 download Reimbursed and employer-paid nonqualified moving expenses are includible in income and are subject to employment taxes and income tax withholding. Irs tax forms 2011 download For more information on moving expenses, see Publication 521, Moving Expenses. Irs tax forms 2011 download Meals and lodging. Irs tax forms 2011 download   The value of meals is not taxable income and is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer's convenience and on the employer's premises. Irs tax forms 2011 download The value of lodging is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer's convenience, on the employer's premises, and as a condition of employment. Irs tax forms 2011 download    “For the convenience of the employer” means you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. Irs tax forms 2011 download For example, meals you provide at the place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience. Irs tax forms 2011 download   However, whether meals or lodging are provided for the convenience of the employer depends on all of the facts and circumstances. Irs tax forms 2011 download A written statement that the meals or lodging are for your convenience is not sufficient. Irs tax forms 2011 download 50% test. Irs tax forms 2011 download   If over 50% of the employees who are provided meals on an employer's business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. Irs tax forms 2011 download If this 50% test is met, the value of the meals is excludable from income for all employees and is not subject to federal income tax withholding or employment taxes. Irs tax forms 2011 download For more information, see Publication 15-B. Irs tax forms 2011 download Health insurance plans. Irs tax forms 2011 download   If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments are not wages and are not subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. Irs tax forms 2011 download Generally, this exclusion also applies to qualified long-term care insurance contracts. Irs tax forms 2011 download However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). Irs tax forms 2011 download For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the wages only for employees and their dependents or for a class or classes of employees and their dependents. Irs tax forms 2011 download See Announcement 92-16 for more information. Irs tax forms 2011 download You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5. Irs tax forms 2011 download Health Savings Accounts and medical savings accounts. Irs tax forms 2011 download   Your contributions to an employee's Health Savings Account (HSA) or Archer medical savings account (MSA) are not subject to social security, Medicare, or FUTA taxes, or federal income tax withholding if it is reasonable to believe at the time of payment of the contributions they will be excludable from the income of the employee. Irs tax forms 2011 download To the extent it is not reasonable to believe they will be excludable, your contributions are subject to these taxes. Irs tax forms 2011 download Employee contributions to their HSAs or MSAs through a payroll deduction plan must be included in wages and are subject to social security, Medicare, and FUTA taxes and income tax withholding. Irs tax forms 2011 download However, HSA contributions made under a salary reduction arrangement in a section 125 cafeteria plan are not wages and are not subject to employment taxes or withholding. Irs tax forms 2011 download For more information, see the Instructions for Form 8889, Health Savings Accounts (HSAs). Irs tax forms 2011 download Medical care reimbursements. Irs tax forms 2011 download   Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan are not wages and are not subject to social security, Medicare, and FUTA taxes, or income tax withholding. Irs tax forms 2011 download See Publication 15-B for an exception for highly compensated employees. Irs tax forms 2011 download Differential wage payments. Irs tax forms 2011 download   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer. Irs tax forms 2011 download   Differential wage payments are wages for income tax withholding, but are not subject to social security, Medicare, or FUTA taxes. Irs tax forms 2011 download Employers should report differential wage payments in box 1 of Form W-2. Irs tax forms 2011 download For more information about the tax treatment of differential wage payments, visit IRS. Irs tax forms 2011 download gov and enter “employees in a combat zone” in the search box. Irs tax forms 2011 download Fringe benefits. Irs tax forms 2011 download   You generally must include fringe benefits in an employee's gross income (but see Nontaxable fringe benefits next). Irs tax forms 2011 download The benefits are subject to income tax withholding and employment taxes. Irs tax forms 2011 download Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Irs tax forms 2011 download In general, the amount you must include is the amount by which the fair market value of the benefits is more than the sum of what the employee paid for it plus any amount the law excludes. Irs tax forms 2011 download There are other special rules you and your employees may use to value certain fringe benefits. Irs tax forms 2011 download See Publication 15-B for more information. Irs tax forms 2011 download Nontaxable fringe benefits. Irs tax forms 2011 download   Some fringe benefits are not taxable (or are minimally taxable) if certain conditions are met. Irs tax forms 2011 download See Publication 15-B for details. Irs tax forms 2011 download The following are some examples of nontaxable fringe benefits. Irs tax forms 2011 download Services provided to your employees at no additional cost to you. Irs tax forms 2011 download Qualified employee discounts. Irs tax forms 2011 download Working condition fringes that are property or services the employee could deduct as a business expense if he or she had paid for it. Irs tax forms 2011 download Examples include a company car for business use and subscriptions to business magazines. Irs tax forms 2011 download Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals are not furnished at below cost). Irs tax forms 2011 download Qualified transportation fringes subject to specified conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass, and qualified parking). Irs tax forms 2011 download Qualified moving expense reimbursement. Irs tax forms 2011 download See Moving expenses , earlier in this section, for details. Irs tax forms 2011 download The use of on-premises athletic facilities, if substantially all of the use is by employees, their spouses, and their dependent children. Irs tax forms 2011 download Qualified tuition reduction an educational organization provides to its employees for education. Irs tax forms 2011 download For more information, see Publication 970, Tax Benefits for Education. Irs tax forms 2011 download Employer-provided cell phones provided primarily for a noncompensatory business reason. Irs tax forms 2011 download   However, do not exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis. Irs tax forms 2011 download No-additional-cost services. Irs tax forms 2011 download Qualified employee discounts. Irs tax forms 2011 download Meals provided at an employer operated eating facility. Irs tax forms 2011 download Reduced tuition for education. Irs tax forms 2011 download  For more information, including the definition of a highly compensated employee, see Publication 15-B. Irs tax forms 2011 download When fringe benefits are treated as paid. Irs tax forms 2011 download   You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose as long as you treat the benefits as paid at least once a year. Irs tax forms 2011 download You do not have to make a formal choice of payment dates or notify the IRS of the dates you choose. Irs tax forms 2011 download You do not have to make this choice for all employees. Irs tax forms 2011 download You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year. Irs tax forms 2011 download See Publication 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December. Irs tax forms 2011 download Valuation of fringe benefits. Irs tax forms 2011 download   Generally, you must determine the value of fringe benefits no later than January 31 of the next year. Irs tax forms 2011 download Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time. Irs tax forms 2011 download Withholding on fringe benefits. Irs tax forms 2011 download   You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the optional flat 25% supplemental wage rate. Irs tax forms 2011 download However, see Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages during the calendar year in section 7. Irs tax forms 2011 download   You may choose not to withhold income tax on the value of an employee's personal use of a vehicle you provide. Irs tax forms 2011 download You must, however, withhold social security and Medicare taxes on the use of the vehicle. Irs tax forms 2011 download See Publication 15-B for more information on this election. Irs tax forms 2011 download Depositing taxes on fringe benefits. Irs tax forms 2011 download   Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid. Irs tax forms 2011 download To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period. Irs tax forms 2011 download   If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return. Irs tax forms 2011 download See Valuation of fringe benefits , earlier. Irs tax forms 2011 download If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit penalty. Irs tax forms 2011 download See section 11 for information on deposit penalties. Irs tax forms 2011 download   If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W-2. Irs tax forms 2011 download However, you must recover the income taxes before April 1 of the following year. Irs tax forms 2011 download Sick pay. Irs tax forms 2011 download   In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. Irs tax forms 2011 download These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. Irs tax forms 2011 download In either case, these payments are subject to social security, Medicare, and FUTA taxes. Irs tax forms 2011 download Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Irs tax forms 2011 download The payments are always subject to federal income tax. Irs tax forms 2011 download See Publication 15-A for more information. Irs tax forms 2011 download 6. Irs tax forms 2011 download Tips Tips your employee receives from customers are generally subject to withholding. Irs tax forms 2011 download Your employee must report cash tips to you by the 10th of the month after the month the tips are received. Irs tax forms 2011 download The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Irs tax forms 2011 download Both directly and indirectly tipped employees must report tips to you. Irs tax forms 2011 download No report is required for months when tips are less than $20. Irs tax forms 2011 download Your employee reports the tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Irs tax forms 2011 download The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period the report covers, and The total of tips received during the month or period. Irs tax forms 2011 download Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer. Irs tax forms 2011 download You are permitted to establish a system for electronic tip reporting by employees. Irs tax forms 2011 download See Regulations section 31. Irs tax forms 2011 download 6053-1(d). Irs tax forms 2011 download Collecting taxes on tips. Irs tax forms 2011 download   You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. Irs tax forms 2011 download The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Irs tax forms 2011 download If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax. Irs tax forms 2011 download   You can collect these taxes from the employee's wages or from other funds he or she makes available. Irs tax forms 2011 download See Tips treated as supplemental wages in section 7 for more information. Irs tax forms 2011 download Stop collecting the employee social security tax when his or her wages and tips for tax year 2014 reach $117,000; collect the income and employee Medicare taxes for the whole year on all wages and tips. Irs tax forms 2011 download You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. Irs tax forms 2011 download You are responsible for the employer Medicare tax for the whole year on all wages and tips. Irs tax forms 2011 download File Form 941 or Form 944 to report withholding and employment taxes on tips. Irs tax forms 2011 download Ordering rule. Irs tax forms 2011 download   If, by the 10th of the month after the month for which you received an employee's report on tips, you do not have enough employee funds available to deduct the employee tax, you no longer have to collect it. Irs tax forms 2011 download If there are not enough funds available, withhold taxes in the following order. Irs tax forms 2011 download Withhold on regular wages and other compensation. Irs tax forms 2011 download Withhold social security and Medicare taxes on tips. Irs tax forms 2011 download Withhold income tax on tips. Irs tax forms 2011 download Reporting tips. Irs tax forms 2011 download   Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 and on Form 941, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Irs tax forms 2011 download Report an adjustment on Form 941, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Irs tax forms 2011 download Enter the amount of uncollected social security tax and Medicare tax on Form W-2, box 12, with codes “A” and “B. Irs tax forms 2011 download ” Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Irs tax forms 2011 download See section 13 and the General Instructions for Forms W-2 and W-3. Irs tax forms 2011 download   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Irs tax forms 2011 download See Revenue Ruling 2012-18, 2012-26 I. Irs tax forms 2011 download R. Irs tax forms 2011 download B. Irs tax forms 2011 download 1032, available at www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/irb/2012-26_IRB/ar07. Irs tax forms 2011 download html. Irs tax forms 2011 download Allocated tips. Irs tax forms 2011 download   If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances. Irs tax forms 2011 download However, do not withhold income, social security, or Medicare taxes on allocated tips. Irs tax forms 2011 download   A large food or beverage establishment is one that provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year. Irs tax forms 2011 download   The tips may be allocated by one of three methods—hours worked, gross receipts, or good faith agreement. Irs tax forms 2011 download For information about these allocation methods, including the requirement to file Forms 8027 electronically if 250 or more forms are filed, see the Instructions for Form 8027. Irs tax forms 2011 download For information on filing Form 8027 electronically with the IRS, see Publication 1239. Irs tax forms 2011 download Tip Rate Determination and Education Program. Irs tax forms 2011 download   Employers may participate in the Tip Rate Determination and Education Program. Irs tax forms 2011 download The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. Irs tax forms 2011 download The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Irs tax forms 2011 download A tip agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. Irs tax forms 2011 download To get more information about TRDA and TRAC agreements, see Publication 3144, Tips on Tips. Irs tax forms 2011 download Additionally, visit IRS. Irs tax forms 2011 download gov and enter “MSU tips” in the search box to get more information about GITCA, TRDA, or TRAC agreements. Irs tax forms 2011 download 7. Irs tax forms 2011 download Supplemental Wages Supplemental wages are wage payments to an employee that are not regular wages. Irs tax forms 2011 download They include, but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, and payments for nondeductible moving expenses. Irs tax forms 2011 download Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Irs tax forms 2011 download How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. Irs tax forms 2011 download See Regulations section 31. Irs tax forms 2011 download 3402(g)-1 for additional guidance for wages paid after January 1, 2007. Irs tax forms 2011 download Also see Revenue Ruling 2008-29, 2008-24 I. Irs tax forms 2011 download R. Irs tax forms 2011 download B. Irs tax forms 2011 download 1149, available at www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/irb/2008-24_IRB/ar08. Irs tax forms 2011 download html. Irs tax forms 2011 download Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year. Irs tax forms 2011 download   Special rules apply to the extent supplemental wages paid to any one employee during the calendar year exceed $1 million. Irs tax forms 2011 download If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 39. Irs tax forms 2011 download 6% (or the highest rate of income tax for the year). Irs tax forms 2011 download Withhold using the 39. Irs tax forms 2011 download 6% rate without regard to the employee's Form W-4. Irs tax forms 2011 download In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. Irs tax forms 2011 download For more information, see Treasury Decision 9276, 2006-37 I. Irs tax forms 2011 download R. Irs tax forms 2011 download B. Irs tax forms 2011 download 423, available at www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/irb/2006-37_IRB/ar09. Irs tax forms 2011 download html. Irs tax forms 2011 download Withholding on supplemental wage payments to an employee who does not receive $1 million of supplemental wages during the calendar year. Irs tax forms 2011 download   If the supplemental wages paid to the employee during the calendar year are less than or equal to $1 million, the following rules apply in determining the amount of income tax to be withheld. Irs tax forms 2011 download Supplemental wages combined with regular wages. Irs tax forms 2011 download   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period. Irs tax forms 2011 download Supplemental wages identified separately from regular wages. Irs tax forms 2011 download   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold income tax from your employee's regular wages. Irs tax forms 2011 download If you withheld income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Irs tax forms 2011 download Withhold a flat 25% (no other percentage allowed). Irs tax forms 2011 download If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Irs tax forms 2011 download If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Irs tax forms 2011 download Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Irs tax forms 2011 download Subtract the tax withheld from the regular wages. Irs tax forms 2011 download Withhold the remaining tax from the supplemental wages. Irs tax forms 2011 download If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and the previous supplemental wage payments, and withhold the remaining tax. Irs tax forms 2011 download If you did not withhold income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b. Irs tax forms 2011 download This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Irs tax forms 2011 download Regardless of the method you use to withhold income tax on supplemental wages, they are subject to social security, Medicare, and FUTA taxes. Irs tax forms 2011 download Example 1. Irs tax forms 2011 download You pay John Peters a base salary on the 1st of each month. Irs tax forms 2011 download He is single and claims one withholding allowance. Irs tax forms 2011 download In January he is paid $1,000. Irs tax forms 2011 download Using the wage bracket tables, you withhold $50 from this amount. Irs tax forms 2011 download In February, he receives salary of $1,000 plus a commission of $2,000, which you combine with regular wages and do not separately identify. Irs tax forms 2011 download You figure the withholding based on the total of $3,000. Irs tax forms 2011 download The correct withholding from the tables is $338. Irs tax forms 2011 download Example 2. Irs tax forms 2011 download You pay Sharon Warren a base salary on the 1st of each month. Irs tax forms 2011 download She is single and claims one allowance. Irs tax forms 2011 download Her May 1 pay is $2,000. Irs tax forms 2011 download Using the wage bracket tables, you withhold $188. Irs tax forms 2011 download On May 14 she receives a bonus of $1,000. Irs tax forms 2011 download Electing to use supplemental wage withholding method 1-b, you: Add the bonus amount to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 = $3,000). Irs tax forms 2011 download Determine the amount of withholding on the combined $3,000 amount to be $338 using the wage bracket tables. Irs tax forms 2011 download Subtract the amount withheld from wages on the most recent base salary pay date (May 1) from the combined withholding amount ($338 – $188 = $150). Irs tax forms 2011 download Withhold $150 from the bonus payment. Irs tax forms 2011 download Example 3. Irs tax forms 2011 download The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus. Irs tax forms 2011 download You withhold 25% of $1,000, or $250, from Sharon's bonus payment. Irs tax forms 2011 download Example 4. Irs tax forms 2011 download The facts are the same as in Example 2, except you elect to pay Sharon a second bonus of $2,000 on May 28. Irs tax forms 2011 download Using supplemental wage withholding method 1-b, you: Add the first and second bonus amounts to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 + $2,000 = $5,000). Irs tax forms 2011 download Determine the amount of withholding on the combined $5,000 amount to be $781 using the wage bracket tables. Irs tax forms 2011 download Subtract the amounts withheld from wages on the most recent base salary pay date (May 1) and the amounts withheld from the first bonus payment from the combined withholding amount ($781 – $188 – $150 = $443). Irs tax forms 2011 download Withhold $443 from the second bonus payment. Irs tax forms 2011 download Tips treated as supplemental wages. Irs tax forms 2011 download   Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available. Irs tax forms 2011 download If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. Irs tax forms 2011 download If you have not withheld income tax from the regular wages, add the tips to the regular wages. Irs tax forms 2011 download Then withhold income tax on the total. Irs tax forms 2011 download If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b discussed earlier in this section under Supplemental wages identified separately from regular wages. Irs tax forms 2011 download Vacation pay. Irs tax forms 2011 download   Vacation pay is subject to withholding as if it were a regular wage payment. Irs tax forms 2011 download When vacation pay is in addition to regular wages for the vacation period, treat it as a supplemental wage payment. Irs tax forms 2011 download If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it. Irs tax forms 2011 download 8. Irs tax forms 2011 download Payroll Period Your payroll period is a period of service for which you usually pay wages. Irs tax forms 2011 download When you have a regular payroll period, withhold income tax for that time period even if your employee does not work the full period. Irs tax forms 2011 download No regular payroll period. Irs tax forms 2011 download   When you do not have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. Irs tax forms 2011 download Figure the number of days (including Sundays and holidays) in the period covered by the wage payment. Irs tax forms 2011 download If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number of days from the payment period to the latest of: The last wage payment made during the same calendar year, The date employment began, if during the same calendar year, or January 1 of the same year. Irs tax forms 2011 download Employee paid for period less than 1 week. Irs tax forms 2011 download   When you pay an employee for a period of less than one week, and the employee signs a statement under penalties of perjury indicating he or she is not working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. Irs tax forms 2011 download If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. Irs tax forms 2011 download You then figure withholding based on the daily or miscellaneous period. Irs tax forms 2011 download 9. Irs tax forms 2011 download Withholding From Employees' Wages Income Tax Withholding Using Form W-4 to figure withholding. Irs tax forms 2011 download   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Irs tax forms 2011 download Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Irs tax forms 2011 download Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/individuals for help in determining how many withholding allowances to claim on their Forms W-4. Irs tax forms 2011 download   Ask all new employees to give you a signed Form W-4 when they start work. Irs tax forms 2011 download Make the form effective with the first wage payment. Irs tax forms 2011 download If a new employee does not give you a completed Form W-4, withhold income tax as if he or she is single, with no withholding allowances. Irs tax forms 2011 download Form in Spanish. Irs tax forms 2011 download   You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, to your Spanish-speaking employees. Irs tax forms 2011 download For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Irs tax forms 2011 download The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP). Irs tax forms 2011 download Electronic system to receive Form W-4. Irs tax forms 2011 download   You may establish a system to electronically receive Forms W-4 from your employees. Irs tax forms 2011 download See Regulations section 31. Irs tax forms 2011 download 3402(f)(5)-1(c) for more information. Irs tax forms 2011 download Effective date of Form W-4. Irs tax forms 2011 download   A Form W-4 remains in effect until the employee gives you a new one. Irs tax forms 2011 download When you receive a new Form W-4 from an employee, do not adjust withholding for pay periods before the effective date of the new form. Irs tax forms 2011 download If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Irs tax forms 2011 download For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Irs tax forms 2011 download A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Irs tax forms 2011 download Successor employer. Irs tax forms 2011 download   If you are a successor employer (see Successor employer , later in this section), secure new Forms W-4 from the transferred employees unless the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. Irs tax forms 2011 download See Revenue Procedure 2004-53, 2004-34 I. Irs tax forms 2011 download R. Irs tax forms 2011 download B. Irs tax forms 2011 download 320, available at www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/irb/2004-34_IRB/ar13. Irs tax forms 2011 download html. Irs tax forms 2011 download Completing Form W-4. Irs tax forms 2011 download   The amount of any federal income tax withholding must be based on marital status and withholding allowances. Irs tax forms 2011 download Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Irs tax forms 2011 download However, an employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Irs tax forms 2011 download Employees may claim fewer withholding allowances than they are entitled to claim. Irs tax forms 2011 download They may wish to claim fewer allowances to ensure they have enough withholding or to offset the tax on other sources of taxable income not subject to withholding. Irs tax forms 2011 download See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Irs tax forms 2011 download Along with Form W-4, you may wish to order Publication 505 for use by your employees. Irs tax forms 2011 download Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Irs tax forms 2011 download If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Irs tax forms 2011 download Exemption from federal income tax withholding. Irs tax forms 2011 download   Generally, an employee may claim exemption from federal income tax withholding because he or she had no income tax liability last year and expects none this year. Irs tax forms 2011 download See the Form W-4 instructions for more information. Irs tax forms 2011 download However, the wages are still subject to social security and Medicare taxes. Irs tax forms 2011 download See also Invalid Forms W-4 , later in this section. Irs tax forms 2011 download   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Irs tax forms 2011 download To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Irs tax forms 2011 download If the employee does not give you a new Form W-4 by February 15, begin withholding based on the last Form W-4 for the employee that did not claim an exemption from withholding or, if one was not filed, then withhold tax as if he or she is single with zero withholding allowances. Irs tax forms 2011 download If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but do not refund any taxes already withheld. Irs tax forms 2011 download Withholding income taxes on the wages of nonresident alien employees. Irs tax forms 2011 download   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Irs tax forms 2011 download However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Irs tax forms 2011 download Also see section 3 of Publication 51 (Circular A), Agricultural Employer's Tax Guide, for guidance on H-2A visa workers. Irs tax forms 2011 download Withholding adjustment for nonresident alien employees. Irs tax forms 2011 download   For 2014, apply the procedure discussed next to figure the amount of income tax to withhold from the wages of nonresident alien employees performing services within the United States. Irs tax forms 2011 download Nonresident alien students from India and business apprentices from India are not subject to this procedure. Irs tax forms 2011 download Instructions. Irs tax forms 2011 download   To figure how much income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps. Irs tax forms 2011 download Step 1. Irs tax forms 2011 download   Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart below for the applicable payroll period. Irs tax forms 2011 download    Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only   Payroll Period Add Additional     Weekly $ 43. Irs tax forms 2011 download 30     Biweekly 86. Irs tax forms 2011 download 50     Semimonthly 93. Irs tax forms 2011 download 80     Monthly 187. Irs tax forms 2011 download 50     Quarterly 562. Irs tax forms 2011 download 50     Semiannually 1,125. Irs tax forms 2011 download 00     Annually 2,250. Irs tax forms 2011 download 00     Daily or Miscellaneous (each day of the payroll period) 8. Irs tax forms 2011 download 70   Step 2. Irs tax forms 2011 download   Use the amount figured in Step 1 and the number of withholding allowances claimed (generally limited to one allowance) to figure income tax withholding. Irs tax forms 2011 download Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount from Table 5. Irs tax forms 2011 download Percentage Method—2014 Amount for One Withholding Allowance shown on page 41. Irs tax forms 2011 download If you are using the Percentage Method Tables for Income Tax Withholding, provided on pages 43–44, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure the income tax withholding. Irs tax forms 2011 download If you are using the Wage Bracket Method for Income Tax Withholding, provided on pages 45–64, use the amount figured in Step 1 and the number of withholding allowances to figure income tax withholding. Irs tax forms 2011 download The amounts from the chart above are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. Irs tax forms 2011 download The amounts from the chart should not be included in any box on the employee's Form W-2 and do not increase the income tax liability of the employee. Irs tax forms 2011 download Also, the amounts from the chart do not increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Irs tax forms 2011 download This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Irs tax forms 2011 download Example. Irs tax forms 2011 download An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Irs tax forms 2011 download The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on Form W-4, line 6 (see Nonresident alien employee's Form W-4 , later in this section). Irs tax forms 2011 download The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $86. Irs tax forms 2011 download 50 from the chart under Step 1 ($586. Irs tax forms 2011 download 50 total). Irs tax forms 2011 download The employer then applies the applicable tables to determine the income tax withholding for nonresident aliens (see Step 2 ). Irs tax forms 2011 download Reminder: If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure income tax withholding. Irs tax forms 2011 download The $86. Irs tax forms 2011 download 50 added to wages for calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. Irs tax forms 2011 download Also, the $86. Irs tax forms 2011 download 50 added to wages does not affect the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Irs tax forms 2011 download Supplemental wage payment. Irs tax forms 2011 download   This procedure for determining the amount of income tax withholding does not apply to a supplemental wage payment (see section 7) if the 39. Irs tax forms 2011 download 6% mandatory flat rate withholding applies or if the 25% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment. Irs tax forms 2011 download Nonresident alien employee's Form W-4. Irs tax forms 2011 download   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding, Request withholding as if they are single, regardless of their actual marital status, Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or a student or business apprentice from India, he or she may claim more than one allowance), and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Irs tax forms 2011 download   If you maintain an electronic Form W-4 system, you should provide a field for nonresident aliens to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Irs tax forms 2011 download A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Irs tax forms 2011 download Form 8233. Irs tax forms 2011 download   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Irs tax forms 2011 download See Publication 515 for details. Irs tax forms 2011 download IRS review of requested Forms W-4. Irs tax forms 2011 download   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Irs tax forms 2011 download You may also be directed to send certain Forms W-4 to the IRS. Irs tax forms 2011 download You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Irs tax forms 2011 download Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Irs tax forms 2011 download The IRS may also require you to submit copies of Form W-4 to the IRS as directed by Treasury Decision 9337, 2007-35 I. Irs tax forms 2011 download R. Irs tax forms 2011 download B. Irs tax forms 2011 download 455, which is available at www. Irs tax forms 2011 download irs. Irs tax forms 2011 download gov/irb/2007-35_IRB/ar10. Irs tax forms 2011 download html. Irs tax forms 2011 download When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Irs tax forms 2011 download After submitting a copy of a requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Irs tax forms 2011 download However, if the IRS later notifies you in writing the employee is not entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the IRS notice (commonly referred to as a "lock-in letter