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State Income Tax E File

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State Income Tax E File

State income tax e file 2. State income tax e file   Accounting Methods Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Accounting MethodsCash Method Accrual Method Farm Inventory Cash Versus Accrual Method Special Methods of Accounting Combination Method Changes in Methods of Accounting Introduction You must use an accounting method that clearly shows your income and expenses. State income tax e file You must also figure your taxable income and file an income tax return for an annual accounting period called a tax year. State income tax e file This chapter discusses accounting methods. State income tax e file For information on accounting periods, see Publication 538, Accounting Periods and Methods, and the Instructions for Form 1128, Application To Adopt, Change, or Retain a Tax Year. State income tax e file Topics - This chapter discusses: Cash method Accrual method Farm inventory Special methods of accounting Changes in methods of accounting Useful Items - You may want to see: Publication 538 Accounting Periods and Methods 535 Business Expenses Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 3115 Application for Change in Accounting Method See chapter 16 for information about getting publications and forms. State income tax e file Accounting Methods An accounting method is a set of rules used to determine when and how your income and expenses are reported on your tax return. State income tax e file Your accounting method includes not only your overall method of accounting, but also the accounting treatment you use for any material item. State income tax e file A material item is one that affects the proper time for inclusion of income or allowance of a deduction. State income tax e file An item considered material for financial statement purposes is generally also considered material for income tax purposes. State income tax e file See Publication 538 for more information. State income tax e file You generally choose an accounting method for your farm business when you file your first income tax return that includes a Schedule F (Form 1040), Profit or Loss From Farming. State income tax e file If you later want to change your accounting method, you generally must get IRS approval. State income tax e file How to obtain IRS approval is discussed later under Changes in Methods of Accounting . State income tax e file Types of accounting methods. State income tax e file   Generally, you can use any of the following accounting methods. State income tax e file Each method is discussed in detail below. State income tax e file Cash method. State income tax e file Accrual method. State income tax e file Special methods of accounting for certain items of income and expenses. State income tax e file Combination (hybrid) method using elements of two or more of the above. State income tax e file Business and other items. State income tax e file   You can account for business and personal items using different accounting methods. State income tax e file For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. State income tax e file Two or more businesses. State income tax e file   If you operate two or more separate and distinct businesses, you can use a different accounting method for each business. State income tax e file Generally, no business is separate and distinct unless a complete and separate set of books and records is maintained for each business. State income tax e file Cash Method Most farmers use the cash method because they find it easier to keep records using the cash method. State income tax e file However, certain farm corporations and partnerships and all tax shelters must use an accrual method of accounting. State income tax e file See Accrual Method Required , later. State income tax e file Income Under the cash method, include in your gross income all items of income you actually or constructively received during the tax year. State income tax e file Items of income include money received as well as property or services received. State income tax e file If you receive property or services, you must include the fair market value (FMV) of the property or services in income. State income tax e file See chapter 3 for information on how to report farm income on your income tax return. State income tax e file Constructive receipt. State income tax e file   Income is constructively received when an amount is credited to your account or made available to you without restriction. State income tax e file You do not need to have possession of the income for it to be treated as income for the tax year. State income tax e file If you authorize someone to be your agent and receive income for you, you are considered to have received the income when your agent receives it. State income tax e file Income is not constructively received if your receipt of the income is subject to substantial restrictions or limitations. State income tax e file Direct payments and counter-cyclical payments. State income tax e file   If you received direct payments or counter-cyclical payments under Subtitle A or C of the Farm Security and Rural Investment Act of 2002, you will not be considered to have constructively received a payment merely because you had the option to receive it in the year before it is required to be paid. State income tax e file Delaying receipt of income. State income tax e file   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. State income tax e file You must report the income in the year the money or property is received or made available to you without restriction. State income tax e file Example. State income tax e file Frances Jones, a farmer, was entitled to receive a $10,000 payment on a grain contract in December 2013. State income tax e file She was told in December that her payment was available. State income tax e file She requested not to be paid until January 2014. State income tax e file However, she must still include this payment in her 2013 income because it was made available to her in 2013. State income tax e file Debts paid by another person or canceled. State income tax e file   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. State income tax e file If you receive income in this way, you constructively receive the income when the debt is canceled or paid. State income tax e file See Cancellation of Debt in chapter 3. State income tax e file Deferred payment contract. State income tax e file   If you sell an item under a deferred payment contract that calls for payment in a future year, there is no constructive receipt in the year of sale. State income tax e file However, if the sales contract states that you have the right to the proceeds of the sale from the buyer at any time after delivery of the item, then you must include the sales price in income in the year of the sale, regardless of when you actually receive payment. State income tax e file Example. State income tax e file You are a farmer who uses the cash method and a calendar tax year. State income tax e file You sell grain in December 2013 under a bona fide arm's-length contract that calls for payment in 2014. State income tax e file You include the proceeds from the sale in your 2014 gross income since that is the year payment is received. State income tax e file However, if the contract states that you have the right to the proceeds from the buyer at any time after the grain is delivered, you must include the sales price in your 2013 income, regardless of when you actually receive payment. State income tax e file Repayment of income. State income tax e file   If you include an amount in income and in a later year you have to repay all or part of it, then you can usually deduct the repayment in the year repaid. State income tax e file If the repayment is more than $3,000, a special rule applies. State income tax e file For details, see Repayments in chapter 11 of Publication 535, Business Expenses. State income tax e file Expenses Under the cash method, generally you deduct expenses in the tax year you pay them. State income tax e file This includes business expenses for which you contest liability. State income tax e file However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained under Uniform Capitalization Rules in chapter 6. State income tax e file See chapter 4 for information on how to deduct farm business expenses on your income tax return. State income tax e file Prepayment. State income tax e file   Generally, you cannot deduct expenses paid in advance. State income tax e file This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. State income tax e file Example. State income tax e file On November 1, 2013, you signed and paid $3,600 for a 3-year (36-month) insurance contract for equipment. State income tax e file In 2013, you are allowed to deduct only $200 (2/36 x $3,600) of the cost of the policy that is attributable to 2013. State income tax e file In 2014, you'll be able to deduct $1,200 (12/36 x $3,600); in 2015, you'll be able to deduct $1,200 (12/36 x $3,600); and in 2016 you'll be able to deduct the remaining balance of $1,000. State income tax e file An exception applies if the expense qualifies for the 12-month rule. State income tax e file See Publication 538 for more information and examples. State income tax e file See chapter 4 for special rules for prepaid farm supplies and prepaid livestock feed. State income tax e file Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. State income tax e file The purpose of an accrual method of accounting is to correctly match income and expenses. State income tax e file Certain businesses engaged in farming must use an accrual method of accounting for its farm business and for sales and purchases of inventory items. State income tax e file See Accrual Method Required and Farm Inventory , later. State income tax e file Income Generally, you include an amount in income for the tax year in which all events that fix your right to receive the income have occurred, and you can determine the amount with reasonable accuracy. State income tax e file Under this rule, include an amount in income on the earliest of the following dates. State income tax e file When you receive payment. State income tax e file When the income amount is due to you. State income tax e file When you earn the income. State income tax e file When title passes. State income tax e file If you use an accrual method of accounting, complete Part III of Schedule F (Form 1040) to report your income. State income tax e file Inventory. State income tax e file   If you keep an inventory, generally you must use an accrual method of accounting to determine your gross income. State income tax e file An inventory is necessary to clearly show income when the production, purchase, or sale of merchandise is an income-producing factor. State income tax e file See Publication 538 for more information. State income tax e file Also see Farm Inventory , later, for more information on items that must be included in inventory by farmers and inventory valuation methods for farmers. State income tax e file Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both of the following apply. State income tax e file The all-events test has been met. State income tax e file This test is met when: All events have occurred that fix the fact that you have a liability, and The amount of the liability can be determined with reasonable accuracy. State income tax e file Economic performance has occurred. State income tax e file Economic performance. State income tax e file   Generally, you cannot deduct or capitalize a business expense until economic performance occurs. State income tax e file If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. State income tax e file If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. State income tax e file Example. State income tax e file Jane, who is a farmer, uses a calendar tax year and an accrual method of accounting. State income tax e file She entered into a contract with ABC Farm Consulting in 2012. State income tax e file The contract stated that Jane pay ABC Farm Consulting $2,000 in December 2012. State income tax e file It further stipulates that ABC Farm Consulting will develop a plan for integrating her farm with a larger farm operation based in a neighboring state by March 1, 2013. State income tax e file Jane paid ABC Farm Consulting $2,000 in December 2012. State income tax e file Integration of operations according to the plan began in May 2013 and they completed the integration in December 2013. State income tax e file Economic performance for Jane's liability in the contract occurs as the services are provided. State income tax e file Jane incurs the $2,000 cost in 2013. State income tax e file An exception to the economic performance rule allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. State income tax e file For more information, see Economic Performance in Publication 538. State income tax e file Special rule for related persons. State income tax e file   Business expenses and interest owed to a related person who uses the cash method of accounting are not deductible until you make the payment and the corresponding amount is includible in the related person's gross income. State income tax e file Determine the relationship for this rule as of the end of the tax year for which the expense or interest would otherwise be deductible. State income tax e file For more information, see Internal Revenue Code section 267. State income tax e file Accrual Method Required Generally, the following businesses, if engaged in farming, must use an accrual method of accounting. State income tax e file A corporation (other than a family corporation) that had gross receipts of more than $1,000,000 for any tax year beginning after 1975. State income tax e file A family corporation that had gross receipts of more than $25,000,000 for any tax year beginning after 1985. State income tax e file A partnership with a corporation as a partner, if that corporation meets the requirements of (1) or (2) above. State income tax e file A tax shelter. State income tax e file Note. State income tax e file Items (1), (2), and (3) above do not apply to an S corporation or a business operating a nursery or sod farm, or the raising or harvesting of trees (other than fruit and nut trees). State income tax e file Family corporation. State income tax e file   A family corporation is generally a corporation that meets one of the following ownership requirements. State income tax e file Members of the same family own at least 50% of the total combined voting power of all classes of stock entitled to vote and at least 50% of the total shares of all other classes of stock of the corporation. State income tax e file Members of two families have owned, directly or indirectly, since October 4, 1976, at least 65% of the total combined voting power of all classes of voting stock and at least 65% of the total shares of all other classes of the corporation's stock. State income tax e file Members of three families have owned, directly or indirectly, since October 4, 1976, at least 50% of the total combined voting power of all classes of voting stock and at least 50% of the total shares of all other classes of the corporation's stock. State income tax e file For more information on family corporations, see Internal Revenue Code section 447. State income tax e file Tax shelter. State income tax e file   A tax shelter is a partnership, noncorporate enterprise, or S corporation that meets either of the following tests. State income tax e file Its principal purpose is the avoidance or evasion of federal income tax. State income tax e file It is a farming syndicate. State income tax e file A farming syndicate is an entity that meets either of the following tests. State income tax e file Interests in the activity have been offered for sale in an offering required to be registered with a federal or state agency with the authority to regulate the offering of securities for sale. State income tax e file More than 35% of the losses during the tax year are allocable to limited partners or limited entrepreneurs. State income tax e file   A “limited partner” is one whose personal liability for partnership debts is limited to the money or other property the partner contributed or is required to contribute to the partnership. State income tax e file   A “limited entrepreneur” is one who has an interest in an enterprise other than as a limited partner and does not actively participate in the management of the enterprise. State income tax e file Farm Inventory If you are required to keep an inventory, you should keep a complete record of your inventory as part of your farm records. State income tax e file This record should show the actual count or measurement of the inventory. State income tax e file It should also show all factors that enter into its valuation, including quality and weight, if applicable. State income tax e file Hatchery business. State income tax e file   If you are in the hatchery business, and use an accrual method of accounting, you must include in inventory eggs in the process of incubation. State income tax e file Products held for sale. State income tax e file   All harvested and purchased farm products held for sale or for feed or seed, such as grain, hay, silage, concentrates, cotton, tobacco, etc. State income tax e file , must be included in inventory. State income tax e file Supplies. State income tax e file   Supplies acquired for sale or that become a physical part of items held for sale must be included in inventory. State income tax e file Deduct the cost of supplies in the year used or consumed in operations. State income tax e file Do not include incidental supplies in inventory as these are deductible in the year of purchase. State income tax e file Livestock. State income tax e file   Livestock held primarily for sale must be included in inventory. State income tax e file Livestock held for draft, breeding, or dairy purposes can either be depreciated or included in inventory. State income tax e file See also Unit-livestock-price method , later. State income tax e file If you are in the business of breeding and raising chinchillas, mink, foxes, or other fur-bearing animals, these animals are livestock for inventory purposes. State income tax e file Growing crops. State income tax e file   Generally, growing crops are not required to be included in inventory. State income tax e file However, if the crop has a preproductive period of more than 2 years, you may have to capitalize (or include in inventory) costs associated with the crop. State income tax e file See Uniform capitalization rules below. State income tax e file Also see Uniform Capitalization Rules in  chapter 6. State income tax e file Items to include in inventory. State income tax e file   Your inventory should include all items held for sale, or for use as feed, seed, etc. State income tax e file , whether raised or purchased, that are unsold at the end of the year. State income tax e file Uniform capitalization rules. State income tax e file   The following applies if you are required to use an accrual method of accounting. State income tax e file The uniform capitalization rules apply to all costs of raising a plant, even if the preproductive period of raising a plant is 2 years or less. State income tax e file The costs of animals are subject to the uniform capitalization rules. State income tax e file Inventory valuation methods. State income tax e file   The following methods, described below, are those generally available for valuing inventory. State income tax e file The method you use must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. State income tax e file Cost. State income tax e file Lower of cost or market. State income tax e file Farm-price method. State income tax e file Unit-livestock-price method. State income tax e file Cost and lower of cost or market methods. State income tax e file   See Publication 538 for information on these valuation methods. State income tax e file If you value your livestock inventory at cost or the lower of cost or market, you do not need IRS approval to change to the unit-livestock-price method. State income tax e file However, if you value your livestock inventory using the farm-price method, then you must obtain permission from the IRS to change to the unit-livestock-price method. State income tax e file Farm-price method. State income tax e file   Under this method, each item, whether raised or purchased, is valued at its market price less the direct cost of disposition. State income tax e file Market price is the current price at the nearest market in the quantities you usually sell. State income tax e file Cost of disposition includes broker's commissions, freight, hauling to market, and other marketing costs. State income tax e file If you use this method, you must use it for your entire inventory, except that livestock can be inventoried under the unit-livestock-price method. State income tax e file Unit-livestock-price method. State income tax e file   This method recognizes the difficulty of establishing the exact costs of producing and raising each animal. State income tax e file You group or classify livestock according to type and age and use a standard unit price for each animal within a class or group. State income tax e file The unit price you assign should reasonably approximate the normal costs incurred in producing the animals in such classes. State income tax e file Unit prices and classifications are subject to approval by the IRS on examination of your return. State income tax e file You must annually reevaluate your unit livestock prices and adjust the prices upward or downward to reflect increases or decreases in the costs of raising livestock. State income tax e file IRS approval is not required for these adjustments. State income tax e file Any other changes in unit prices or classifications do require IRS approval. State income tax e file   If you use this method, include all raised livestock in inventory, regardless of whether they are held for sale or for draft, breeding, sport, or dairy purposes. State income tax e file This method accounts only for the increase in cost of raising an animal to maturity. State income tax e file It does not provide for any decrease in the animal's market value after it reaches maturity. State income tax e file Also, if you raise cattle, you are not required to inventory hay you grow to feed your herd. State income tax e file   Do not include sold or lost animals in the year-end inventory. State income tax e file If your records do not show which animals were sold or lost, treat the first animals acquired as sold or lost. State income tax e file The animals on hand at the end of the year are considered those most recently acquired. State income tax e file   You must include in inventory all livestock purchased primarily for sale. State income tax e file You can choose either to include in inventory or depreciate livestock purchased for draft, breeding, sport or dairy purposes. State income tax e file However, you must be consistent from year to year, regardless of the method you have chosen. State income tax e file You cannot change your method without obtaining approval from the IRS. State income tax e file   You must include in inventory animals purchased after maturity or capitalize them at their purchase price. State income tax e file If the animals are not mature at purchase, increase the cost at the end of each tax year according to the established unit price. State income tax e file However, in the year of purchase, do not increase the cost of any animal purchased during the last 6 months of the year. State income tax e file This “no increase” rule does not apply to tax shelters which must make an adjustment for any animal purchased during the year. State income tax e file It also does not apply to taxpayers that must make an adjustment to reasonably reflect the particular period in the year in which animals are purchased, if necessary to avoid significant distortions in income. State income tax e file Uniform capitalization rules. State income tax e file   A farmer can determine costs required to be allocated under the uniform capitalization rules by using the farm-price or unit-livestock-price inventory method. State income tax e file This applies to any plant or animal, even if the farmer does not hold or treat the plant or animal as inventory property. State income tax e file Cash Versus Accrual Method The following examples compare the cash and accrual methods of accounting. State income tax e file Example 1. State income tax e file You are a farmer who uses an accrual method of accounting. State income tax e file You keep your books on the calendar year basis. State income tax e file You sell grain in December 2013 but you are not paid until January 2014. State income tax e file Because the accrual method was used and 2013 was the tax year in which the grain was sold, you must both include the sales proceeds and deduct the costs incurred in producing the grain on your 2013 tax return. State income tax e file Example 2. State income tax e file Assume the same facts as in Example 1 except that you use the cash method and there was no constructive receipt of the sales proceeds in 2013. State income tax e file Under this method, you include the sales proceeds in income for 2014, the year you receive payment. State income tax e file Deduct the costs of producing the grain in the year you pay for them. State income tax e file Special Methods of Accounting There are special methods of accounting for certain items of income and expense. State income tax e file Crop method. State income tax e file   If you do not harvest and dispose of your crop in the same tax year that you plant it, you can, with IRS approval, use the crop method of accounting. State income tax e file You cannot use the crop method for any tax return, including your first tax return, unless you receive approval from the IRS. State income tax e file Under this method, you deduct the entire cost of producing the crop, including the expense of seed or young plants, in the year you realize income from the crop. State income tax e file    See chapter 4 for details on deducting the costs of operating a farm. State income tax e file Also see Regulations section 1. State income tax e file 162-12. State income tax e file Other special methods. State income tax e file   Other special methods of accounting apply to the following items. State income tax e file Amortization, see chapter 7. State income tax e file Casualties, see chapter 11. State income tax e file Condemnations, see chapter 11. State income tax e file Depletion, see chapter 7. State income tax e file Depreciation, see chapter 7. State income tax e file Farm business expenses, see chapter 4. State income tax e file Farm income, see chapter 3. State income tax e file Installment sales, see chapter 10. State income tax e file Soil and water conservation expenses, see chapter 5. State income tax e file Thefts, see chapter 11. State income tax e file Combination Method Generally, you can use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. State income tax e file However, the following restrictions apply. State income tax e file If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. State income tax e file If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. State income tax e file Changes in Methods of Accounting A change in your method of accounting includes a change in: Your overall method, such as from the cash method to an accrual method, and Your treatment of any material item, such as a change in your method of valuing inventory (for example, a change from the farm-price method to the unit-livestock-price method, discussed earlier). State income tax e file Generally, once you have set up your accounting method, you must receive approval from the IRS before you can change to another method of accounting. State income tax e file You may also have to pay a fee. State income tax e file To obtain approval, you must generally file Form 3115. State income tax e file There are instances when you can obtain automatic consent to change certain methods of accounting. State income tax e file See the List of Automatic Accounting Method Changes located in the Instructions for Form 3115. State income tax e file For more information on changes in methods of accounting, see Form 3115 and the Instructions for Form 3115. State income tax e file Also see Publication 538. State income tax e file Prev  Up  Next   Home   More Online Publications
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The State Income Tax E File

State income tax e file Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. State income tax e file irs. State income tax e file gov/pub80. State income tax e file What's New Social security and Medicare tax for 2014. State income tax e file  The social security tax rate is 6. State income tax e file 2% each for the employee and employer, unchanged from 2013. State income tax e file The social security wage base limit is $117,000. State income tax e file The Medicare tax rate is 1. State income tax e file 45% each for the employee and employer, unchanged from 2013. State income tax e file There is no wage base limit for Medicare tax. State income tax e file Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. State income tax e file Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. State income tax e file Change of responsible party. State income tax e file . State income tax e file  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. State income tax e file Form 8822-B must be filed within 60 days of the change. State income tax e file If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. State income tax e file For a definition of “responsible party”, see the Form 8822-B instructions. State income tax e file Same-sex marriage. State income tax e file  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. State income tax e file For more information, see Revenue Ruling 2013-17, 2013-38 I. State income tax e file R. State income tax e file B. State income tax e file 201, available at www. State income tax e file irs. State income tax e file gov/irb/2013-38_IRB/ar07. State income tax e file html. State income tax e file Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. State income tax e file Notice 2013-61, 2013-44 I. State income tax e file R. State income tax e file B. State income tax e file 432, is available at www. State income tax e file irs. State income tax e file gov/irb/2013-44_IRB/ar10. State income tax e file html. State income tax e file Reminders Additional Medicare Tax withholding. State income tax e file  In addition to withholding Medicare tax at 1. State income tax e file 45%, you must withhold a 0. State income tax e file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State income tax e file You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. State income tax e file Additional Medicare Tax is only imposed on the employee. State income tax e file There is no employer share of Additional Medicare Tax. State income tax e file All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. State income tax e file For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. State income tax e file For more information on Additional Medicare Tax, visit IRS. State income tax e file gov and enter “Additional Medicare Tax” in the search box. State income tax e file Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. State income tax e file  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. State income tax e file Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. State income tax e file For more information, visit IRS. State income tax e file gov and enter “work opportunity tax credit” in the search box. State income tax e file Outsourcing payroll duties. State income tax e file  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. State income tax e file The employer remains responsible if the third party fails to perform any required action. State income tax e file If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. State income tax e file gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. State income tax e file Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). State income tax e file  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). State income tax e file For more information, see Announcement 2012-43, 2012-51 I. State income tax e file R. State income tax e file B. State income tax e file 723, available at www. State income tax e file irs. State income tax e file gov/irb/2012-51_IRB/ar15. State income tax e file html. State income tax e file CNMI government employees now subject to social security and Medicare taxes. State income tax e file  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. State income tax e file COBRA premium assistance credit. State income tax e file  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. State income tax e file See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. State income tax e file You can get Publication 15 (Circular E) at IRS. State income tax e file gov. State income tax e file You must receive written notice from the IRS to file Form 944. State income tax e file  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. State income tax e file You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. State income tax e file For more information on requesting to file Form 944 visit IRS. State income tax e file gov and enter “file employment taxes annually” in the search box. State income tax e file Federal employers in the CNMI. State income tax e file  The U. State income tax e file S. State income tax e file Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. State income tax e file Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. State income tax e file Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. State income tax e file For questions, contact the CNMI Division of Revenue and Taxation. State income tax e file Change of address. State income tax e file  Use Form 8822-B to notify the IRS of an address change. State income tax e file Do not mail Form 8822-B with your employment tax return. State income tax e file Federal tax deposits must be made by electronic funds transfer. State income tax e file  You must use electronic funds transfer to make all federal tax deposits. State income tax e file Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). State income tax e file If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. State income tax e file Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. State income tax e file EFTPS is a free service provided by the Department of Treasury. State income tax e file Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. State income tax e file For more information on making federal tax deposits, see How To Deposit in section 8. State income tax e file For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. State income tax e file eftps. State income tax e file gov or call 1-800-555-4477 (U. State income tax e file S. State income tax e file Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). State income tax e file Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. State income tax e file Electronic filing and payment. State income tax e file  Using electronic options can make filing a return and paying your federal tax easier. State income tax e file Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. State income tax e file You can use IRS e-file to file certain returns. State income tax e file If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. State income tax e file Do not use EFW to pay taxes that are required to be deposited. State income tax e file Visit the IRS website at www. State income tax e file irs. State income tax e file gov/efile for more information on filing electronically. State income tax e file For more information on paying your taxes using EFW, visit the IRS website at www. State income tax e file irs. State income tax e file gov/e-pay. State income tax e file A fee may be charged to file electronically. State income tax e file For EFTPS, visit www. State income tax e file eftps. State income tax e file gov or call EFTPS Customer Service at 1-800-555-4477 (U. State income tax e file S. State income tax e file Virgin Islands only) or 303-967-5916 (toll call). State income tax e file For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. State income tax e file socialsecurity. State income tax e file gov/employer. State income tax e file If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. State income tax e file If a valid EIN is not provided, the return or payment will not be processed. State income tax e file This may result in penalties and delays in processing your return or payment. State income tax e file Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. State income tax e file  Employers in American Samoa, the CNMI, Guam, and the U. State income tax e file S. State income tax e file Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. State income tax e file Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. State income tax e file For more information, visit Social Security Administration's SSA website at www. State income tax e file ssa. State income tax e file gov/bso/bsowelcome. State income tax e file htm. State income tax e file Credit or debit card payments. State income tax e file  For information on paying your taxes with a credit or debit card, visit the IRS website at www. State income tax e file irs. State income tax e file gov/e-pay. State income tax e file However, do not use credit or debit cards to make federal tax deposits. State income tax e file Hiring new employees. State income tax e file  Record the number and name from each new employee's social security card. State income tax e file An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. State income tax e file See section 3. State income tax e file Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. State income tax e file  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. State income tax e file For more information, see the Instructions for Schedule D (Form 941). State income tax e file Apply for an employer identification number (EIN) online. State income tax e file  You can apply for an EIN online by visiting IRS. State income tax e file gov and clicking on the Apply for an EIN Online link under Tools. State income tax e file Dishonored payments. State income tax e file  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. State income tax e file The penalty is $25 or 2% of the payment, whichever is more. State income tax e file However, the penalty on dishonored payments of $24. State income tax e file 99 or less is an amount equal to the payment. State income tax e file For example, a dishonored payment of $18 is charged a penalty of $18. State income tax e file Private delivery services. State income tax e file  You can use certain private delivery services designated by the IRS to send tax returns or payments. State income tax e file The list includes only the following: DHL Express (DHL): DHL Same Day Service. State income tax e file Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. State income tax e file United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. State income tax e file M. State income tax e file , UPS Worldwide Express Plus, and UPS Worldwide Express. State income tax e file For the IRS mailing address to use if you are using a private delivery service, go to IRS. State income tax e file gov and enter “private delivery service” in the search box. State income tax e file Your private delivery service can tell you how to get written proof of the mailing date. State income tax e file Private delivery services cannot deliver items to P. State income tax e file O. State income tax e file boxes. State income tax e file You must use the U. State income tax e file S. State income tax e file Postal Service to mail any item to an IRS P. State income tax e file O. State income tax e file box address. State income tax e file Recordkeeping. State income tax e file  Keep all records of employment taxes for 4 years. State income tax e file These should be available for IRS review. State income tax e file There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. State income tax e file Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. State income tax e file See Farm Crew Leaders in section 2. State income tax e file Disregarded entities and qualified subchapter S subsidiaries (QSubs). State income tax e file  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. State income tax e file Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. State income tax e file See Regulations sections 1. State income tax e file 1361-4(a)(7) and 301. State income tax e file 7701-2(c)(2)(iv). State income tax e file Photographs of missing children. State income tax e file  The IRS is a proud partner with the National Center for Missing and Exploited Children. State income tax e file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State income tax e file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State income tax e file Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. State income tax e file A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. State income tax e file However, a statewide legal holiday does not delay the due date of federal tax deposits. State income tax e file See Deposits on Business Days Only in section 8. State income tax e file For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. State income tax e file S. State income tax e file Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. State income tax e file See Private delivery services under Reminders. State income tax e file The following are important dates and responsibilities. State income tax e file Also see Publication 509, Tax Calendars. State income tax e file By January 31. State income tax e file   Furnish wage and tax statements to employees. State income tax e file Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. State income tax e file See section 10 for more information. State income tax e file File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. State income tax e file If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. State income tax e file U. State income tax e file S. State income tax e file Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. State income tax e file Pay or deposit (if more than $500) any balance of the tax due. State income tax e file If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. State income tax e file File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. State income tax e file If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. State income tax e file By February 28. State income tax e file  File paper wage and tax statements with the Social Security Administration (SSA). State income tax e file File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). State income tax e file For electronically filed returns, see By March 31 next. State income tax e file By March 31. State income tax e file  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. State income tax e file Visit the SSA's Reporting Instructions & Information webpage at www. State income tax e file socialsecurity. State income tax e file gov/employer for more information. State income tax e file By April 30, July 31, October 31, and January 31. State income tax e file  File Form 941-SS with the IRS. State income tax e file If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. State income tax e file Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. State income tax e file Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. State income tax e file If $500 or less, carry it over to the next quarter. State income tax e file See section 11 for more information. State income tax e file Prev  Up  Next   Home   More Online Publications