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Tax ez Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Tax ez irs. Tax ez gov/pub15a. Tax ez What's New Social security and Medicare tax for 2014. Tax ez  The social security tax rate is 6. Tax ez 2% each for the employee and employer, unchanged from 2013. Tax ez The social security wage base limit is $117,000. Tax ez The Medicare tax rate is 1. Tax ez 45% each for the employee and employer, unchanged from 2013. Tax ez There is no wage base limit for Medicare tax. Tax ez 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 ez 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 ez Withholding allowance. Tax ez  The 2014 amount for one withholding allowance on an annual basis is $3,950. Tax ez Same-sex marriage. Tax ez  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 ez For more information, see Revenue Ruling 2013-17, 2013-38 I. Tax ez R. Tax ez B. Tax ez 201, available at www. Tax ez irs. Tax ez gov/irb/2013-38_IRB/ar07. Tax ez html. Tax ez 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 ez Notice 2013-61, 2013-44 I. Tax ez R. Tax ez B. Tax ez 432, is available at www. Tax ez irs. Tax ez gov/irb/2013-44_IRB/ar10. Tax ez html. Tax ez Reminders Additional Medicare Tax withholding. Tax ez . Tax ez  In addition to withholding Medicare tax at 1. Tax ez 45%, you must withhold a 0. Tax ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax ez 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 ez Additional Medicare Tax is only imposed on the employee. Tax ez There is no employer share of Additional Medicare Tax. Tax ez 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 ez 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 of Publication 15 (Circular E), Employer's Tax Guide. Tax ez For more information on Additional Medicare Tax, visit IRS. Tax ez gov and enter “Additional Medicare Tax” in the search box. Tax ez Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Tax ez  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. Tax ez 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 ez For more information, visit IRS. Tax ez gov and enter “work opportunity tax credit” in the search box. Tax ez COBRA premium assistance credit. Tax ez  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 ez For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Tax ez Federal tax deposits must be made by electronic funds transfer. Tax ez  You must use electronic funds transfer to make all federal tax deposits. Tax ez Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Tax ez 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 ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Tax ez EFTPS is a free service provided by the Department of Treasury. Tax ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Tax ez For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Tax ez To get more information about EFTPS or to enroll in EFTPS, visit www. Tax ez eftps. Tax ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Tax ez Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Tax ez You must receive written notice from the IRS to file Form 944. Tax ez  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 ez S. Tax ez 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 ez You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Tax ez For more information on requesting to file Form 944, visit IRS. Tax ez gov and enter “file employment taxes annually” in the search box. Tax ez Employers can request to file Forms 941 instead of Form 944. Tax ez  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 ez You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Tax ez For more information on requesting to file Form 944, visit IRS. Tax ez gov and enter “file employment taxes annually” in the search box. Tax ez Aggregate Form 941 filers. Tax ez  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Tax ez Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Tax ez To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Tax ez Aggregate Form 940 filers. Tax ez  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 ez Aggregate Forms 940 may only 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 ez To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Tax ez Electronic filing and payment. Tax ez  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Tax ez 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 ez Spend less time and worry about taxes and more time running your business. Tax ez Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Tax ez For e-file, visit www. Tax ez irs. Tax ez gov/efile for additional information. Tax ez For EFTPS, visit www. Tax ez eftps. Tax ez gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Tax ez Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Tax ez  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Tax ez Form W-4, Employee's Withholding Allowance Certificate. Tax ez Form W-4P, Withholding Certificate for Pension or Annuity Payments. Tax ez Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Tax ez Form W-4V, Voluntary Withholding Request. Tax ez For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Tax ez The electronic system must ensure that the information received by the payer is the information sent by the payee. Tax ez The system must document all occasions of user access that result in a submission. Tax ez In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Tax ez The electronic system must provide exactly the same information as the paper form. Tax ez The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Tax ez The electronic signature must be the final entry in the submission. Tax ez Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Tax ez The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Tax ez For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Tax ez The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Tax ez You must also meet all recordkeeping requirements that apply to the paper forms. Tax ez For more information, see: Regulations sections 31. Tax ez 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Tax ez You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Tax ez irs. Tax ez gov/pub/irs-irbs/irb99-04. Tax ez pdf. Tax ez Additional employment tax information. Tax ez  Visit the IRS website at www. Tax ez irs. Tax ez gov/businesses and click on the Employment Taxes link under Businesses Topics. Tax ez Telephone help. Tax ez  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Tax ez Help for people with disabilities. Tax ez  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Tax ez You may also use this number for assistance with unresolved tax problems. Tax ez Furnishing Form W-2 to employees electronically. Tax ez  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Tax ez Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Tax ez You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Tax ez To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Tax ez The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Tax ez The employee must be informed of the scope and duration of the consent. Tax ez The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Tax ez The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Tax ez The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Tax ez The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Tax ez The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Tax ez The employer must notify the employee of any changes to the employer's contact information. Tax ez You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Tax ez For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Tax ez 6051-1(j). Tax ez Photographs of missing children. Tax ez  The IRS is a proud partner with the National Center for Missing and Exploited Children. Tax ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax ez 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 ez Introduction This publication supplements Publication 15 (Circular E). Tax ez It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Tax ez This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Tax ez Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Tax ez Ordering publications and forms. Tax ez   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Tax ez Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. Tax ez   We welcome your comments about this publication and your suggestions for future editions. Tax ez    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Tax ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax ez   You can also send us comments from www. Tax ez irs. Tax ez gov/formspubs. Tax ez Click on More Information and then click on Comment on Tax Forms and Publications. Tax ez   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 ez Prev  Up  Next   Home   More Online Publications