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Tax 2010 11. Tax 2010 How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Tax 2010 Free help with your tax return. Tax 2010 You can get free help preparing your return nationwide from IRS-certified volunteers. Tax 2010 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax 2010 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax 2010 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. Tax 2010 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax 2010 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax 2010 gov, download the IRS2Go app, or call 1-800-906-9887. Tax 2010 As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax 2010 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax 2010 aarp. Tax 2010 org/money/taxaide or call 1-888-227-7669. Tax 2010 For more information on these programs, go to IRS. Tax 2010 gov and enter “VITA” in the search box. Tax 2010 Internet. Tax 2010 IRS. Tax 2010 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax 2010 Download the free IRS2Go app from the iTunes app store or from Google Play. Tax 2010 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax 2010 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax 2010 gov or download the IRS2Go app and select the Refund Status option. Tax 2010 The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax 2010 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Tax 2010 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax 2010 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax 2010 Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax 2010 No need to wait on the phone or stand in line. Tax 2010 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Tax 2010 When you reach the response screen, you can print the entire interview and the final response for your records. Tax 2010 New subject areas are added on a regular basis. Tax 2010 Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax 2010 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax 2010 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax 2010 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax 2010 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Tax 2010 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Tax 2010 You can also ask the IRS to mail a return or an account transcript to you. Tax 2010 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax 2010 gov or by calling 1-800-908-9946. Tax 2010 Tax return and tax account transcripts are generally available for the current year and the past three years. Tax 2010 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax 2010 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax 2010 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Tax 2010 Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax 2010 gov and enter Where's My Amended Return? in the search box. Tax 2010 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax 2010 It can take up to 3 weeks from the date you mailed it to show up in our system. Tax 2010 Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax 2010 gov. Tax 2010 Select the Payment tab on the front page of IRS. Tax 2010 gov for more information. Tax 2010 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax 2010 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax 2010 gov. Tax 2010 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax 2010 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax 2010 gov. Tax 2010 Request an Electronic Filing PIN by going to IRS. Tax 2010 gov and entering Electronic Filing PIN in the search box. Tax 2010 Download forms, instructions and publications, including accessible versions for people with disabilities. Tax 2010 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax 2010 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax 2010 An employee can answer questions about your tax account or help you set up a payment plan. Tax 2010 Before you visit, check the Office Locator on IRS. Tax 2010 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax 2010 If you have a special need, such as a disability, you can request an appointment. Tax 2010 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax 2010 Apply for an Employer Identification Number (EIN). Tax 2010 Go to IRS. Tax 2010 gov and enter Apply for an EIN in the search box. Tax 2010 Read the Internal Revenue Code, regulations, or other official guidance. Tax 2010 Read Internal Revenue Bulletins. Tax 2010 Sign up to receive local and national tax news and more by email. Tax 2010 Just click on “subscriptions” above the search box on IRS. Tax 2010 gov and choose from a variety of options. Tax 2010 Phone. Tax 2010 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax 2010 Download the free IRS2Go app from the iTunes app store or from Google Play. Tax 2010 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax 2010 gov, or download the IRS2Go app. Tax 2010 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax 2010 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax 2010 Most VITA and TCE sites offer free electronic filing. Tax 2010 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax 2010 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax 2010 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Tax 2010 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax 2010 The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax 2010 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax 2010 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Tax 2010 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax 2010 Note, the above information is for our automated hotline. Tax 2010 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Tax 2010 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax 2010 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax 2010 It can take up to 3 weeks from the date you mailed it to show up in our system. Tax 2010 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Tax 2010 You should receive your order within 10 business days. Tax 2010 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax 2010 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Tax 2010 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax 2010 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax 2010 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax 2010 Walk-in. Tax 2010 You can find a selection of forms, publications and services — in-person. Tax 2010 Products. Tax 2010 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax 2010 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax 2010 Services. Tax 2010 You can walk in to your local TAC for face-to-face tax help. Tax 2010 An employee can answer questions about your tax account or help you set up a payment plan. Tax 2010 Before visiting, use the Office Locator tool on IRS. Tax 2010 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax 2010 Mail. Tax 2010 You can send your order for forms, instructions, and publications to the address below. Tax 2010 You should receive a response within 10 business days after your request is received. Tax 2010 Internal Revenue Service 1201 N. Tax 2010 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Tax 2010 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax 2010 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax 2010 What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax 2010 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax 2010 You face (or your business is facing) an immediate threat of adverse action. Tax 2010 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax 2010 If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax 2010 Here's why we can help: TAS is an independent organization within the IRS. Tax 2010 Our advocates know how to work with the IRS. Tax 2010 Our services are free and tailored to meet your needs. Tax 2010 We have offices in every state, the District of Columbia, and Puerto Rico. Tax 2010 How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Tax 2010 How else does TAS help taxpayers? TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax 2010 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax 2010 Low Income Taxpayer Clinics. Tax 2010 Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Tax 2010 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax 2010 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax 2010 Prev Up Next Home More Online Publications
Understanding your CP130 Notice
Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.
What you need to do
- Read your notice carefully. It may also suggest additional steps for you to take depending on whether you qualify for the exemption for the Alternative Minimum Tax.
You may want to...
Answers to Common Questions
I completed an amended tax return (Form 1120-X). Do I need to mail it to a specific address?
Write "AMT-EXEMPT" on the top of your Form 1120-X and send it to the same IRS address where you mailed your original tax return.
We are an estate/trust, but the notice only mentions corporations. Are we eligible for the exemption for the Alternative Minimum Tax?
No. Estates/trusts are not corporations and as such are not exempt from the AMT.
How does the Recovery and Reinvestment Tax Act of 2009 affect the Alternative Minimum Tax rules for corporations/trusts/estates?
The Act did not have any affect on the AMT rules for corporations/trust/estates.
I don’t handle tax issues for my corporation. How can I request that you send all future tax notices directly to our accountant?
Complete a Form 8822, Change of Address, and send it to the address shown on the form.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
Page Last Reviewed or Updated: 26-Mar-2014
The Tax 2010
Tax 2010 Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Tax 2010 irs. Tax 2010 gov/pub15. Tax 2010 What's New Social security and Medicare tax for 2014. Tax 2010 The social security tax rate is 6. Tax 2010 2% each for the employee and employer, unchanged from 2013. Tax 2010 The social security wage base limit is $117,000. Tax 2010 The Medicare tax rate is 1. Tax 2010 45% each for the employee and employer, unchanged from 2013. Tax 2010 There is no wage base limit for Medicare tax. Tax 2010 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. Tax 2010 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Tax 2010 2014 withholdng tables. Tax 2010 This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Tax 2010 Withholding allowance. Tax 2010 The 2014 amount for one withholding allowance on an annual basis is $3,950. Tax 2010 Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Tax 2010 A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Tax 2010 A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Tax 2010 For more information see Notice 2013-77, 2013-50 I. Tax 2010 R. Tax 2010 B. Tax 2010 632, available at www. Tax 2010 irs. Tax 2010 gov/irb/2013-50_IRB/ar10. Tax 2010 html. Tax 2010 Change of responsible party. Tax 2010 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. Tax 2010 Form 8822-B must be filed within 60 days of the change. Tax 2010 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. Tax 2010 For a definition of “responsible party,” see the Form 8822-B instructions. Tax 2010 Same-sex marriage. Tax 2010 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. Tax 2010 For more information, see Revenue Ruling 2013-17, 2013-38 I. Tax 2010 R. Tax 2010 B. Tax 2010 201, available at www. Tax 2010 irs. Tax 2010 gov/irb/2013-38_IRB/ar07. Tax 2010 html. Tax 2010 Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Tax 2010 Notice 2013-61, 2013-44 I. Tax 2010 R. Tax 2010 B. Tax 2010 432, is available at www. Tax 2010 irs. Tax 2010 gov/irb/2013-44_IRB/ar10. Tax 2010 html. Tax 2010 Reminders Additional Medicare Tax withholding. Tax 2010 In addition to withholding Medicare tax at 1. Tax 2010 45%, you must withhold a 0. Tax 2010 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax 2010 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. Tax 2010 Additional Medicare Tax is only imposed on the employee. Tax 2010 There is no employer share of Additional Medicare Tax. Tax 2010 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. Tax 2010 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments , in section 15. Tax 2010 For more information on Additional Medicare Tax, visit IRS. Tax 2010 gov and enter “Additional Medicare Tax” in the search box. Tax 2010 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Tax 2010 The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Tax 2010 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. Tax 2010 For more information, visit IRS. Tax 2010 gov and enter “work opportunity tax credit” in the search box. Tax 2010 Outsourcing payroll duties. Tax 2010 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. Tax 2010 The employer remains responsible if the third party fails to perform any required action. Tax 2010 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. Tax 2010 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Tax 2010 COBRA premium assistance credit. Tax 2010 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. Tax 2010 See COBRA premium assistance credit under Introduction. Tax 2010 Federal tax deposits must be made by electronic funds transfer. Tax 2010 You must use electronic funds transfer to make all federal tax deposits. Tax 2010 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Tax 2010 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. Tax 2010 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Tax 2010 EFTPS is a free service provided by the Department of Treasury. Tax 2010 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Tax 2010 For more information on making federal tax deposits, see How To Deposit in section 11. Tax 2010 To get more information about EFTPS or to enroll in EFTPS, visit www. Tax 2010 eftps. Tax 2010 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Tax 2010 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Tax 2010 You must receive written notice from the IRS to file Form 944. Tax 2010 If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Tax 2010 S. Tax 2010 Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Tax 2010 You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Tax 2010 For more information on requesting to file Form 944, visit IRS. Tax 2010 gov and enter “file employment taxes annually” in the search box. Tax 2010 Employers can request to file Forms 941 instead of Form 944. Tax 2010 If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Tax 2010 You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Tax 2010 For more information on requesting to file Form 944, visit IRS. Tax 2010 gov and enter “file employment taxes annually” in the search box. Tax 2010 Aggregate Form 941 filers. Tax 2010 Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Tax 2010 Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Tax 2010 To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Tax 2010 Aggregate Form 940 filers. Tax 2010 Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Tax 2010 Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Tax 2010 To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Tax 2010 Electronic Filing and Payment Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Tax 2010 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Tax 2010 Spend less time and worry about taxes and more time running your business. Tax 2010 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Tax 2010 For e-file, visit www. Tax 2010 irs. Tax 2010 gov/efile for additional information. Tax 2010 For EFTPS, visit www. Tax 2010 eftps. Tax 2010 gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Tax 2010 For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Tax 2010 socialsecurity. Tax 2010 gov/employer. Tax 2010 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Tax 2010 If a valid EIN is not provided, the return or payment will not be processed. Tax 2010 This may result in penalties and delays in processing your return or payment. Tax 2010 Electronic funds withdrawal (EFW). Tax 2010 If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Tax 2010 However, do not use EFW to make federal tax deposits. Tax 2010 For more information on paying your taxes using EFW, visit the IRS website at www. Tax 2010 irs. Tax 2010 gov/e-pay. Tax 2010 A fee may be charged to file electronically. Tax 2010 Credit or debit card payments. Tax 2010 For information on paying your taxes with a credit or debit card, visit the IRS website at www. Tax 2010 irs. Tax 2010 gov/e-pay. Tax 2010 However, do not use credit or debit cards to make federal tax deposits. Tax 2010 Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Tax 2010 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Tax 2010 For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Tax 2010 Hiring New Employees Eligibility for employment. Tax 2010 You must verify that each new employee is legally eligible to work in the United States. Tax 2010 This includes completing the U. Tax 2010 S. Tax 2010 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Tax 2010 You can get the form from USCIS offices or by calling 1-800-870-3676. Tax 2010 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Tax 2010 uscis. Tax 2010 gov for more information. Tax 2010 New hire reporting. Tax 2010 You are required to report any new employee to a designated state new hire registry. Tax 2010 A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Tax 2010 Many states accept a copy of Form W-4 with employer information added. Tax 2010 Visit the Office of Child Support Enforcement website at www. Tax 2010 acf. Tax 2010 hhs. Tax 2010 gov/programs/cse/newhire for more information. Tax 2010 W-4 request. Tax 2010 Ask each new employee to complete the 2014 Form W-4. Tax 2010 See section 9. Tax 2010 Name and social security number. Tax 2010 Record each new employee's name and number from his or her social security card. Tax 2010 Any employee without a social security card should apply for one. Tax 2010 See section 4. Tax 2010 Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Tax 2010 If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Tax 2010 Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Tax 2010 Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Tax 2010 See section 13 for more information. Tax 2010 Income tax withholding. Tax 2010 Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Tax 2010 If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Tax 2010 Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Tax 2010 Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Tax 2010 See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Tax 2010 Publication 15-A includes information about withholding on pensions and annuities. Tax 2010 Zero wage return. Tax 2010 If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Tax 2010 The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Tax 2010 irs. Tax 2010 gov/efile. Tax 2010 Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Tax 2010 Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Tax 2010 Each item in this list has a page reference to a more detailed discussion in this publication. Tax 2010 New Employees: Page Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3 for the prior year): □ Record employees' names and SSNs from □ File Form 944 if required (pay tax with return if social security cards 4 not required to deposit) 29 □ Ask employees for Form W-4 3 Annually (see Calendar for due dates): Each Payday: □ Remind employees to submit a new Form W-4 □ Withhold federal income tax based on each if they need to change their withholding 20 employee's Form W-4 20 □ Ask for a new Form W-4 from employees □ Withhold employee's share of social security claiming exemption from income tax and Medicare taxes 23 withholding 20 □ Deposit: □ Reconcile Forms 941 (or Form 944) with Forms • Withheld income tax W-2 and W-3 31 • Withheld and employer social security taxes □ Furnish each employee a Form W-2 7 • Withheld and employer Medicare taxes 24 □ File Copy A of Forms W-2 and the transmittal Note:Due date of deposit generally depends Form W-3 with the SSA 8 on your deposit schedule (monthly or semiweekly) □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7 Quarterly (By April 30, July 31, October 31, and January 31): □ File Forms 1099 and the transmittal Form □ Deposit FUTA tax if undeposited amount 1096 8 is over $500 35 □ File Form 940 7 □ File Form 941 (pay tax with return if not □ File Form 945 for any nonpayroll income tax required to deposit) 29 withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Tax 2010 For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Tax 2010 For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). Tax 2010 Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Tax 2010 See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Tax 2010 If you file 250 or more Forms 1099, you must file them electronically. Tax 2010 If you file 250 or more Forms W-2, you must file them electronically. Tax 2010 SSA will not accept Forms W-2 and W-3 filed on magnetic media. Tax 2010 Information reporting customer service site. Tax 2010 The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Tax 2010 If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Tax 2010 The center can also be reached by email at mccirp@irs. Tax 2010 gov. Tax 2010 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Tax 2010 Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Tax 2010 Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Tax 2010 Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Tax 2010 Military retirement. Tax 2010 Gambling winnings. Tax 2010 Indian gaming profits. Tax 2010 Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Tax 2010 Payments subject to backup withholding. Tax 2010 For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Tax 2010 All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Tax 2010 Distributions from nonqualified pension plans and deferred compensation plans. Tax 2010 Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Tax 2010 However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Tax 2010 ; income tax withheld must be reported on Form 945. Tax 2010 Backup withholding. Tax 2010 You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Tax 2010 This withholding is referred to as “backup withholding. Tax 2010 ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Tax 2010 In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Tax 2010 Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Tax 2010 You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Tax 2010 You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Tax 2010 The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Tax 2010 For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Tax 2010 Recordkeeping Keep all records of employment taxes for at least 4 years. Tax 2010 These should be available for IRS review. Tax 2010 Your records should include the following information. Tax 2010 Your EIN. Tax 2010 Amounts and dates of all wage, annuity, and pension payments. Tax 2010 Amounts of tips reported to you by your employees. Tax 2010 Records of allocated tips. Tax 2010 The fair market value of in-kind wages paid. Tax 2010 Names, addresses, social security numbers, and occupations of employees and recipients. Tax 2010 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Tax 2010 Dates of employment for each employee. Tax 2010 Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. Tax 2010 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Tax 2010 Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Tax 2010 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Tax 2010 Copies of returns filed and confirmation numbers. Tax 2010 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Tax 2010 Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Tax 2010 Do not mail Form 8822-B with your employment tax return. Tax 2010 Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Tax 2010 The list includes only the following: DHL Express (DHL): DHL Same Day Service. Tax 2010 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Tax 2010 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Tax 2010 M. Tax 2010 , UPS Worldwide Express Plus, and UPS Worldwide Express. Tax 2010 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Tax 2010 gov and enter “private delivery service” in the search box. Tax 2010 Your private delivery service can tell you how to get written proof of the mailing date. Tax 2010 Private delivery services cannot deliver items to P. Tax 2010 O. Tax 2010 boxes. Tax 2010 You must use the U. Tax 2010 S. Tax 2010 Postal Service to mail any item to an IRS P. Tax 2010 O. Tax 2010 box address. Tax 2010 Telephone Help Tax questions. Tax 2010 You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Tax 2010 Help for people with disabilities. Tax 2010 You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Tax 2010 You may also use this number for assistance with unresolved tax problems. Tax 2010 Recorded tax information (TeleTax). Tax 2010 The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Tax 2010 You can listen to up to three topics on each call you make. Tax 2010 Touch-Tone service is available 24 hours a day, 7 days a week. Tax 2010 TeleTax topics are also available on the IRS website at www. Tax 2010 irs. Tax 2010 gov/taxtopics. Tax 2010 Most tax topics listed below are also available in Spanish. Tax 2010 For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Tax 2010 irs. Tax 2010 gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Tax 2010 A list of employment tax topics is provided next. Tax 2010 Select, by number, the topic you want to hear and call 1-800-829-4477. Tax 2010 For the directory of all topics, select Topic 123. Tax 2010 Teletax Topics Topic No. Tax 2010 Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Tax 2010 Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Tax 2010 Visit the IRS website at www. Tax 2010 irs. Tax 2010 gov/businesses and click on the Employment Taxes link under Businesses Topics. Tax 2010 Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Tax 2010 irs. Tax 2010 gov/businesses. Tax 2010 To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Tax 2010 You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Tax 2010 Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Tax 2010 Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Tax 2010 socialsecurity. Tax 2010 gov/employer to register for Business Services Online. Tax 2010 You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Tax 2010 In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Tax 2010 Form W-3 will be created for you based on your Forms W-2. Tax 2010 Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Tax 2010 There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Tax 2010 See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Tax 2010 Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Tax 2010 The penalty is $25 or 2% of the payment, whichever is more. Tax 2010 However, the penalty on dishonored payments of $24. Tax 2010 99 or less is an amount equal to the payment. Tax 2010 For example, a dishonored payment of $18 is charged a penalty of $18. Tax 2010 Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Tax 2010 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax 2010 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. Tax 2010 Calendar The following is a list of important dates. Tax 2010 Also see Publication 509, Tax Calendars. Tax 2010 If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Tax 2010 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. Tax 2010 However, a statewide legal holiday does not delay the due date of federal tax deposits. Tax 2010 See Deposits on Business Days Only in section 11. Tax 2010 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. Tax 2010 S. Tax 2010 Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Tax 2010 See Private Delivery Services under Reminders for more information. Tax 2010 Introduction This publication explains your tax responsibilities as an employer. Tax 2010 It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Tax 2010 It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Tax 2010 This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Tax 2010 References to “income tax” in this guide apply only to “federal” income tax. Tax 2010 Contact your state or local tax department to determine if their rules are different. Tax 2010 Additional employment tax information is available in Publication 15-A. Tax 2010 Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Tax 2010 Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Tax 2010 Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Tax 2010 Income tax. Tax 2010 Social security tax. Tax 2010 Medicare tax. Tax 2010 FUTA tax. Tax 2010 There are exceptions to these requirements. Tax 2010 See section 15 for guidance. Tax 2010 Railroad retirement taxes are explained in the Instructions for Form CT-1. Tax 2010 Comments and suggestions. Tax 2010 We welcome your comments about this publication and your suggestions for future editions. Tax 2010 You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Tax 2010 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax 2010 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax 2010 You can also send us comments from www. Tax 2010 irs. Tax 2010 gov/formspubs. Tax 2010 Click on More Information and then click on Comment on Tax Forms and Publications. Tax 2010 Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Tax 2010 Federal Government employers. Tax 2010 The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Tax 2010 State and local government employers. Tax 2010 Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Tax 2010 Most elected and appointed public officials of state or local governments are employees under common law rules. Tax 2010 See chapter 3 of Publication 963, Federal-State Reference Guide. Tax 2010 In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Tax 2010 See section 15 for more information on the exceptions. Tax 2010 If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Tax 2010 irs. Tax 2010 gov/pub/irs-irbs/irb00-06. Tax 2010 pdf. Tax 2010 You can get information on reporting and social security coverage from your local IRS office. Tax 2010 If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Tax 2010 To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Tax 2010 ncsssa. Tax 2010 org. Tax 2010 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Tax 2010 Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Tax 2010 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. Tax 2010 See Regulations sections 1. Tax 2010 1361-4(a)(7) and 301. Tax 2010 7701-2(c)(2)(iv). Tax 2010 COBRA premium assistance credit. Tax 2010 The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Tax 2010 COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Tax 2010 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Tax 2010 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Tax 2010 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Tax 2010 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Tax 2010 Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Tax 2010 For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Tax 2010 An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Tax 2010 The assistance for the coverage can last up to 15 months. Tax 2010 Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Tax 2010 For more information see Notice 2009-27, 2009-16 I. Tax 2010 R. Tax 2010 B. Tax 2010 838, available at www. Tax 2010 irs. Tax 2010 gov/irb/2009-16_irb/ar09. Tax 2010 html. Tax 2010 Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Tax 2010 The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Tax 2010 The reimbursement is made through a credit against the employer's employment tax liabilities. Tax 2010 For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Tax 2010 The credit is treated as a deposit made on the first day of the return period (quarter or year). Tax 2010 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Tax 2010 In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Tax 2010 Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Tax 2010 Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Tax 2010 In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Tax 2010 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Tax 2010 Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Tax 2010 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Tax 2010 A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Tax 2010 For more information, visit IRS. Tax 2010 gov and enter “COBRA” in the search box. 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