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Tax Form 1040ez 2011

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Tax Form 1040ez 2011

Tax form 1040ez 2011 1. Tax form 1040ez 2011   Canceled Debts Table of Contents General RulesForm 1099-C Discounts and loan modifications Sales or other dispositions (such as foreclosures and repossessions) Abandonments Stockholder debt This chapter discusses the tax treatment of canceled debts. Tax form 1040ez 2011 General Rules Generally, if a debt for which you are personally liable is forgiven or discharged for less than the full amount owed, the debt is considered canceled in whatever amount it remained unpaid. Tax form 1040ez 2011 There are exceptions to this rule, discussed under Exceptions , later. Tax form 1040ez 2011 Generally, you must include the canceled debt in your income. Tax form 1040ez 2011 However, you may be able to exclude the canceled debt. Tax form 1040ez 2011 See Exclusions , later. Tax form 1040ez 2011 Example. Tax form 1040ez 2011 John owed $1,000 to Mary. Tax form 1040ez 2011 Mary agreed to accept and John paid $400 in satisfaction of the entire debt. Tax form 1040ez 2011 John has canceled debt of $600. Tax form 1040ez 2011 Example. Tax form 1040ez 2011 Margaret owed $1,000 to Henry. Tax form 1040ez 2011 Henry and Margaret agreed that Margaret would provide Henry with services (instead of money) in full satisfaction of the debt. Tax form 1040ez 2011 Margaret does not have canceled debt. Tax form 1040ez 2011 Instead, she has income from services. Tax form 1040ez 2011 A debt includes any indebtedness: For which you are liable, or Subject to which you hold property. Tax form 1040ez 2011 Debt for which you are personally liable is recourse debt. Tax form 1040ez 2011 All other debt is nonrecourse debt. Tax form 1040ez 2011 If you are not personally liable for the debt, you do not have ordinary income from the cancellation of debt unless you retain the collateral and either: The lender offers a discount for the early payment of the debt, or The lender agrees to a loan modification that results in the reduction of the principal balance of the debt. Tax form 1040ez 2011 See Discounts and loan modifications , later. Tax form 1040ez 2011 However, upon the disposition of the property securing a nonrecourse debt, the amount realized includes the entire unpaid amount of the debt, not just the FMV of the property. Tax form 1040ez 2011 As a result, you may realize a gain or loss if the outstanding debt immediately before the disposition is more or less than your adjusted basis in the property. Tax form 1040ez 2011 For more details on figuring your gain or loss, see chapter 2 of this publication or see Publication 544. Tax form 1040ez 2011 There are several exceptions and exclusions that may result in part or all of a canceled debt being nontaxable. Tax form 1040ez 2011 See Exceptions and Exclusions, later. Tax form 1040ez 2011 You must report any taxable canceled debt as ordinary income on: Form 1040 or Form 1040NR, line 21, if the debt is a nonbusiness debt; Schedule C (Form 1040), line 6 (or Schedule C-EZ (Form 1040), line 1), if the debt is related to a nonfarm sole proprietorship; Schedule E (Form 1040), line 3, if the debt is related to nonfarm rental of real property; Form 4835, line 6, if the debt is related to a farm rental activity for which you use Form 4835 to report farm rental income based on crops or livestock produced by a tenant; or Schedule F (Form 1040), line 8, if the debt is farm debt and you are a farmer. Tax form 1040ez 2011 Form 1099-C If you receive a Form 1099-C, that means an applicable entity has reported an identifiable event to the IRS regarding a debt you owe. Tax form 1040ez 2011 The identifiable event may be an actual cancellation of the debt or it may be an event the applicable entity is required, solely for purposes of reporting to the IRS, to treat as a cancellation of debt. Tax form 1040ez 2011 For information on the reasons an applicable entity files Form 1099-C, see Identifiable event codes, later. Tax form 1040ez 2011 Unless you meet one of the exceptions or exclusions discussed later, this canceled debt is ordinary income and must be reported on the appropriate form discussed above. Tax form 1040ez 2011 An applicable entity includes: A federal government agency, A financial institution, A credit union, and Any organization a significant trade or business of which is lending money. Tax form 1040ez 2011 Identifiable event codes. Tax form 1040ez 2011    Box 6 of Form 1099-C should indicate the reason the creditor filed this form. Tax form 1040ez 2011 The codes shown in box 6 are explained below. Tax form 1040ez 2011 Also see the chart after the explanation for a quick reference guide for the codes used in Box 6. Tax form 1040ez 2011 Note. Tax form 1040ez 2011 Codes A through G and I identify specific occurrences resulting from an actual discharge of indebtedness. Tax form 1040ez 2011 However, Code H, Expiration of nonpayment testing period, does not necessarily identify an actual discharge of indebtedness. Tax form 1040ez 2011 Code A — Bankruptcy. Tax form 1040ez 2011 Code A is used to identify cancellation of debt as a result of a title 11 bankruptcy case. Tax form 1040ez 2011 See Bankruptcy , later. Tax form 1040ez 2011 Code B — Other judicial debt relief. Tax form 1040ez 2011 Code B is used to identify cancellation of debt as a result of a receivership, foreclosure, or similar federal or state court proceeding other than bankruptcy. Tax form 1040ez 2011 Code C — Statute of limitations or expiration of deficiency period. Tax form 1040ez 2011 Code C is used to identify cancellation of debt either when the statute of limitations for collecting the debt expires or when the statutory period for filing a claim or beginning a deficiency judgment proceeding expires. Tax form 1040ez 2011 In the case of the expiration of a statute of limitations, an identifiable event occurs only if and when your affirmative defense of the statute of limitations is upheld in a final judgment or decision in a judicial proceeding, and the period for appealing the judgment or decision has expired. Tax form 1040ez 2011 Code D — Foreclosure election. Tax form 1040ez 2011 Code D is used to identify cancellation of debt when the creditor elects foreclosure remedies that statutorily end or bar the creditor's right to pursue collection of the debt. Tax form 1040ez 2011 This event applies to a mortgage lender or holder who is barred from pursuing debt collection after a power of sale in the mortgage or deed of trust is exercised. Tax form 1040ez 2011 Code E — Debt relief from probate or similar proceeding. Tax form 1040ez 2011 Code E is used to identify cancellation of debt as a result of a probate court or similar legal proceeding. Tax form 1040ez 2011 Code F — By agreement. Tax form 1040ez 2011 Code F is used to identify cancellation of debt as a result of an agreement between the creditor and the debtor to cancel the debt at less than full consideration. Tax form 1040ez 2011 Code G — Decision or policy to discontinue collection. Tax form 1040ez 2011 Code G is used to identify cancellation of debt as a result of a decision or a defined policy of the creditor to discontinue collection activity and cancel the debt. Tax form 1040ez 2011 For purposes of this identifiable event, a defined policy includes both a written policy and the creditor's established business practice. Tax form 1040ez 2011 Code H — Expiration of nonpayment testing period. Tax form 1040ez 2011 Code H is used to indicate that the creditor has not received a payment on the debt during a testing period ending on December 31, 2013. Tax form 1040ez 2011 The testing period is a 36-month period increased by the number of months the creditor was prevented from engaging in collection activity by a stay in bankruptcy or similar bar under state or local law. Tax form 1040ez 2011 This identifiable event applies only for a creditor that is a financial institution or credit union (and certain of their subsidiaries), the Federal Deposit Insurance Corporation (FDIC), Resolution Trust Corporation (RTC), National Credit Union Administration (NCUA), and other Federal executive agencies. Tax form 1040ez 2011 Expiration of the nonpayment testing period does not necessarily result from an actual discharge of indebtedness. Tax form 1040ez 2011 Code I — Other actual discharge before identifiable event. Tax form 1040ez 2011 Code I is used to identify an actual cancellation of debt that occurs before any of the identifiable events described in codes A through H. Tax form 1040ez 2011 Form 1099-C Reference Guide for Box 6 Identifiable Event Codes A Bankruptcy B Other judicial debt relief C Statute of limitations or expiration of deficiency period D Foreclosure election E Debt relief from probate or similar proceeding F By agreement G Decision or policy to discontinue collection H Expiration of nonpayment testing period I Other actual discharge before identifiable event Even if you did not receive a Form 1099-C, you must report canceled debt as gross income on your tax return unless one of the exceptions or exclusions described later applies. Tax form 1040ez 2011 Amount of canceled debt. Tax form 1040ez 2011    The amount in box 2 of Form 1099-C may represent some or all of the debt that has been canceled or treated as canceled. Tax form 1040ez 2011 The amount in box 2 will include principal and may include interest and other nonprincipal amounts (such as fees or penalties). Tax form 1040ez 2011 Unless you meet one of the exceptions or exclusions discussed later, the amount of the debt that has been canceled is ordinary income and must be reported on the appropriate form as discussed earlier. Tax form 1040ez 2011 Interest included in canceled debt. Tax form 1040ez 2011    If any interest is included in the amount of canceled debt in box 2, it will be shown in box 3. Tax form 1040ez 2011 Whether the interest portion of the canceled debt must be included in your income depends on whether the interest would be deductible if you paid it. Tax form 1040ez 2011 See Deductible Debt under Exceptions, later. Tax form 1040ez 2011 Persons who each receive a Form 1099-C showing the full amount of debt. Tax form 1040ez 2011    If you and another person were jointly and severally liable for a canceled debt, each of you may get a Form 1099-C showing the entire amount of the canceled debt. Tax form 1040ez 2011 However, you may not have to report that entire amount as income. Tax form 1040ez 2011 The amount, if any, you must report depends on all the facts and circumstances, including: State law, The amount of debt proceeds each person received, How much of any interest deduction from the debt was claimed by each person, How much of the basis of any co-owned property bought with the debt proceeds was allocated to each co-owner, and Whether the canceled debt qualifies for any of the exceptions or exclusions described in this publication. Tax form 1040ez 2011 See Example 3 under Insolvency, later. Tax form 1040ez 2011 Discounts and loan modifications If a lender discounts (reduces) the principal balance of a loan because you pay it off early, or agrees to a loan modification (a “workout”) that includes a reduction in the principal balance of a loan, the amount of the discount or the amount of principal reduction is canceled debt. Tax form 1040ez 2011 However, if the debt is nonrecourse and you did not retain the collateral, you do not have cancellation of the debt income. Tax form 1040ez 2011 The amount of the canceled debt must be included in income unless one of the exceptions or exclusions described later applies. Tax form 1040ez 2011 For more details, see Exceptions and Exclusions, later. Tax form 1040ez 2011 Sales or other dispositions (such as foreclosures and repossessions) Recourse debt. Tax form 1040ez 2011   If you owned property that was subject to a recourse debt in excess of the FMV of the property, the lender's foreclosure or repossession of the property is treated as a sale or disposition of the property by you and may result in your realization of gain or loss. Tax form 1040ez 2011 The gain or loss on the disposition of the property is measured by the difference between the FMV of the property at the time of the disposition and your adjusted basis (usually your cost) in the property. Tax form 1040ez 2011 The character of the gain or loss (such as ordinary or capital) is determined by the character of the property. Tax form 1040ez 2011 If the lender forgives all or part of the amount of the debt in excess of the FMV of the property, the cancellation of the excess debt may result in ordinary income. Tax form 1040ez 2011 The ordinary income from the cancellation of debt (the excess of the canceled debt over the FMV of the property) must be included in your gross income reported on your tax return unless one of the exceptions or exclusions described later applies. Tax form 1040ez 2011 For more details, see Exceptions and Exclusions, later. Tax form 1040ez 2011 Nonrecourse debt. Tax form 1040ez 2011   If you owned property that was subject to a nonrecourse debt in excess of the FMV of the property, the lender's foreclosure on the property does not result in ordinary income from the cancellation of debt. Tax form 1040ez 2011 The entire amount of the nonrecourse debt is treated as an amount realized on the disposition of the property. Tax form 1040ez 2011 The gain or loss on the disposition of the property is measured by the difference between the total amount realized (the entire amount of the nonrecourse debt plus the amount of cash and the FMV of any property received) and your adjusted basis in the property. Tax form 1040ez 2011 The character of the gain or loss is determined by the character of the property. Tax form 1040ez 2011 More information. Tax form 1040ez 2011    See Publications 523, 544, and 551, and chapter 2 of this publication for more details. Tax form 1040ez 2011 Abandonments Recourse debt. Tax form 1040ez 2011   If you abandon property that secures a debt for which you are personally liable (recourse debt) and the debt is canceled, you will realize ordinary income equal to the canceled debt. Tax form 1040ez 2011 You must report this income on your tax return unless one of the exceptions or exclusions described later applies. Tax form 1040ez 2011 For more details, see Exceptions and Exclusions, later. Tax form 1040ez 2011 This income is separate from any amount realized from the abandonment of the property. Tax form 1040ez 2011 For more details, see chapter 3. Tax form 1040ez 2011 Nonrecourse debt. Tax form 1040ez 2011   If you abandon property that secures a debt for which you are not personally liable (nonrecourse debt), you may realize gain or loss but will not have cancellation of indebtedness income. Tax form 1040ez 2011 Stockholder debt If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution. Tax form 1040ez 2011 For more information, see Publication 542, Corporations. Tax form 1040ez 2011 Prev  Up  Next   Home   More Online Publications
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The Tax Form 1040ez 2011

Tax form 1040ez 2011 Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Tax form 1040ez 2011 irs. Tax form 1040ez 2011 gov/pub51. Tax form 1040ez 2011 What's New Social security and Medicare tax for 2014. Tax form 1040ez 2011  The social security tax rate is 6. Tax form 1040ez 2011 2% each for the employee and employer, unchanged from 2013. Tax form 1040ez 2011 The social security wage base limit is $117,000. Tax form 1040ez 2011 The Medicare tax rate is 1. Tax form 1040ez 2011 45% each for the employee and employer, unchanged from 2013. Tax form 1040ez 2011 There is no wage base limit for Medicare tax. Tax form 1040ez 2011 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 form 1040ez 2011 Withholding allowance. Tax form 1040ez 2011  The 2014 amount for one withholding allowance on an annual basis is $3,950. Tax form 1040ez 2011 Change of responsible party. Tax form 1040ez 2011  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 form 1040ez 2011 Form 8822-B must be filed within 60 days of the change. Tax form 1040ez 2011 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 form 1040ez 2011 For a definition of "responsible party", see the Form 8822-B instructions. Tax form 1040ez 2011 Same-sex marriage. Tax form 1040ez 2011  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 form 1040ez 2011 For more information, see Revenue Ruling 2013-17, 2013-38 I. Tax form 1040ez 2011 R. Tax form 1040ez 2011 B. Tax form 1040ez 2011 201, available at www. Tax form 1040ez 2011 irs. Tax form 1040ez 2011 gov/irb/2013-38_IRB/ar07. Tax form 1040ez 2011 html. Tax form 1040ez 2011 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. Tax form 1040ez 2011 Notice 2013-61, 2013-44 I. Tax form 1040ez 2011 R. Tax form 1040ez 2011 B. Tax form 1040ez 2011 432, is available at www. Tax form 1040ez 2011 irs. Tax form 1040ez 2011 gov/irb/2013-44_IRB/ar10. Tax form 1040ez 2011 html. Tax form 1040ez 2011 Reminders Additional Medicare Tax withholding. Tax form 1040ez 2011  In addition to withholding Medicare tax at 1. Tax form 1040ez 2011 45%, you must withhold a 0. Tax form 1040ez 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax form 1040ez 2011 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 form 1040ez 2011 Additional Medicare Tax is only imposed on the employee. Tax form 1040ez 2011 There is no employer share of Additional Medicare Tax. Tax form 1040ez 2011 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 form 1040ez 2011 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 form 1040ez 2011 For more information on Additional Medicare Tax, visit IRS. Tax form 1040ez 2011 gov and enter “Additional Medicare Tax” in the search box. Tax form 1040ez 2011 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Tax form 1040ez 2011  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 form 1040ez 2011 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 form 1040ez 2011 For more information, visit IRS. Tax form 1040ez 2011 gov and enter “work opportunity tax credit” in the search box. Tax form 1040ez 2011 Outsourcing payroll duties. Tax form 1040ez 2011  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 form 1040ez 2011 The employer remains responsible if the third party fails to perform any required action. Tax form 1040ez 2011 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 form 1040ez 2011 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Tax form 1040ez 2011 COBRA premium assistance credit. Tax form 1040ez 2011  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 form 1040ez 2011 For more information, see COBRA premium assistance credit under Introduction. Tax form 1040ez 2011 Compensation paid to H-2A foreign agricultural workers. Tax form 1040ez 2011  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Tax form 1040ez 2011 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Tax form 1040ez 2011 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Tax form 1040ez 2011 An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Tax form 1040ez 2011 In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Tax form 1040ez 2011 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Tax form 1040ez 2011 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Tax form 1040ez 2011 For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Tax form 1040ez 2011 Additional employment tax information. Tax form 1040ez 2011  Visit the IRS website at www. Tax form 1040ez 2011 irs. Tax form 1040ez 2011 gov/businesses and click on Employment Taxes under Businesses Topics. Tax form 1040ez 2011 For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Tax form 1040ez 2011 m. Tax form 1040ez 2011 –7:00 p. Tax form 1040ez 2011 m. Tax form 1040ez 2011 local time (Alaska and Hawaii follow Pacific time). Tax form 1040ez 2011 Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Tax form 1040ez 2011 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Tax form 1040ez 2011  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Tax form 1040ez 2011 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 form 1040ez 2011 See Regulations sections 1. Tax form 1040ez 2011 1361-4(a)(7) and 301. Tax form 1040ez 2011 7701-2(c)(2)(iv). Tax form 1040ez 2011 Differential wage payments. Tax form 1040ez 2011  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Tax form 1040ez 2011 For more information, see Publication 15 (Circular E). Tax form 1040ez 2011 Federal tax deposits must be made by electronic funds transfer. Tax form 1040ez 2011  You must use electronic funds transfer to make all federal tax deposits. Tax form 1040ez 2011 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Tax form 1040ez 2011 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 form 1040ez 2011 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Tax form 1040ez 2011 EFTPS is a free service provided by the Department of Treasury. Tax form 1040ez 2011 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Tax form 1040ez 2011 For more information on making federal tax deposits, see How To Deposit in section 7. Tax form 1040ez 2011 To get more information about EFTPS or to enroll in EFTPS, visit www. Tax form 1040ez 2011 eftps. Tax form 1040ez 2011 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Tax form 1040ez 2011 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Tax form 1040ez 2011 Electronic filing and payment. Tax form 1040ez 2011  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Tax form 1040ez 2011 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Tax form 1040ez 2011 Spend less time and worry on taxes and more time running your business. Tax form 1040ez 2011 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Tax form 1040ez 2011 For e-file, visit the IRS website at www. Tax form 1040ez 2011 irs. Tax form 1040ez 2011 gov/efile for additional information. Tax form 1040ez 2011 For EFTPS, visit www. Tax form 1040ez 2011 eftps. Tax form 1040ez 2011 gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Tax form 1040ez 2011 For electronic filing of Form W-2, visit www. Tax form 1040ez 2011 socialsecurity. Tax form 1040ez 2011 gov/employer. Tax form 1040ez 2011 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Tax form 1040ez 2011 If a valid EIN is not provided, the return or payment will not be processed. Tax form 1040ez 2011 This may result in penalties and delays in processing your return or payment. Tax form 1040ez 2011 Electronic funds withdrawal (EFW). Tax form 1040ez 2011  If you file Form 943 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 form 1040ez 2011 However, do not use EFW to make federal tax deposits. Tax form 1040ez 2011 For more information on paying your taxes using EFW, visit the IRS website at www. Tax form 1040ez 2011 irs. Tax form 1040ez 2011 gov/e-pay. Tax form 1040ez 2011 A fee may be charged to file electronically. Tax form 1040ez 2011 Credit or debit card payments. Tax form 1040ez 2011   Employers can pay the balance due shown on Form 943 by credit or debit card. Tax form 1040ez 2011 Do not use a credit or debit card to make federal tax deposits. Tax form 1040ez 2011 For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Tax form 1040ez 2011 irs. Tax form 1040ez 2011 gov/e-pay. Tax form 1040ez 2011 When you hire a new employee. Tax form 1040ez 2011  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Tax form 1040ez 2011 Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Tax form 1040ez 2011 If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Tax form 1040ez 2011 If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Tax form 1040ez 2011 See section 1 for more information. Tax form 1040ez 2011 Eligibility for employment. Tax form 1040ez 2011  You must verify that each new employee is legally eligible to work in the United States. Tax form 1040ez 2011 This includes completing the U. Tax form 1040ez 2011 S. Tax form 1040ez 2011 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Tax form 1040ez 2011 You can get the form from USCIS offices or by calling 1-800-870-3676. Tax form 1040ez 2011 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Tax form 1040ez 2011 uscis. Tax form 1040ez 2011 gov for more information. Tax form 1040ez 2011 New hire reporting. Tax form 1040ez 2011   You are required to report any new employee to a designated state new-hire registry. Tax form 1040ez 2011 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 form 1040ez 2011 Many states accept a copy of Form W-4 with employer information added. Tax form 1040ez 2011 Visit the Office of Child Support Enforcement's website at www. Tax form 1040ez 2011 acf. Tax form 1040ez 2011 hhs. Tax form 1040ez 2011 gov/programs/cse/newhire for more information. Tax form 1040ez 2011 Dishonored payments. Tax form 1040ez 2011  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Tax form 1040ez 2011 The penalty is $25 or 2% of the payment, whichever is more. Tax form 1040ez 2011 However, the penalty on dishonored payments of $24. Tax form 1040ez 2011 99 or less is an amount equal to the payment. Tax form 1040ez 2011 For example, a dishonored payment of $18 is charged a penalty of $18. Tax form 1040ez 2011 Forms in Spanish. Tax form 1040ez 2011  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Tax form 1040ez 2011 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Tax form 1040ez 2011 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 form 1040ez 2011 References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Tax form 1040ez 2011 Information returns. Tax form 1040ez 2011  You may be required to file information returns to report certain types of payments made during the year. Tax form 1040ez 2011 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 form 1040ez 2011 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 that you file (for example, Instructions for Form 1099-MISC). Tax form 1040ez 2011 Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Tax form 1040ez 2011 See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Tax form 1040ez 2011 If you file 250 or more Forms W-2, you must file them electronically. Tax form 1040ez 2011 SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Tax form 1040ez 2011 Information reporting customer service site. Tax form 1040ez 2011  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 form 1040ez 2011 If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Tax form 1040ez 2011 The call site can also be reached by email at mccirp@irs. Tax form 1040ez 2011 gov. Tax form 1040ez 2011 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Tax form 1040ez 2011 Web-based application for an employer identification number (EIN). Tax form 1040ez 2011  You can apply for an employer identification number (EIN) online by visiting IRS. Tax form 1040ez 2011 gov and clicking on the Apply for an EIN Online link under Tools. Tax form 1040ez 2011 When a crew leader furnishes workers to you. Tax form 1040ez 2011  Record the crew leader's name, address, and EIN. Tax form 1040ez 2011 See sections 2 and 10. Tax form 1040ez 2011 Change of address. Tax form 1040ez 2011  Use Form 8822-B to notify the IRS of an address change. Tax form 1040ez 2011 Do not mail form 8822-B with your employment tax return. Tax form 1040ez 2011 Ordering forms and publications. Tax form 1040ez 2011  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Tax form 1040ez 2011 irs. Tax form 1040ez 2011 gov/businesses. Tax form 1040ez 2011 Click on the Online Ordering for Information Returns and Employer Returns. Tax form 1040ez 2011 You can also visit www. Tax form 1040ez 2011 irs. Tax form 1040ez 2011 gov/formspubs to download other forms and publications. Tax form 1040ez 2011 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 form 1040ez 2011 Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Tax form 1040ez 2011 socialsecurity. Tax form 1040ez 2011 gov/employer, to register for Business Services Online. Tax form 1040ez 2011 You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Tax form 1040ez 2011 Form W-3 will be created for you based on your Forms W-2. Tax form 1040ez 2011 Tax Questions. Tax form 1040ez 2011   If you have a tax question, check the information available on IRS. Tax form 1040ez 2011 gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Tax form 1040ez 2011 m. Tax form 1040ez 2011 –7:00 p. Tax form 1040ez 2011 m. Tax form 1040ez 2011 local time (Alaska and Hawaii follow Pacific time). Tax form 1040ez 2011 We cannot answer tax questions sent to the address provided later for comments and suggestions. Tax form 1040ez 2011 Recordkeeping. Tax form 1040ez 2011  Keep all records of employment taxes for at least 4 years. Tax form 1040ez 2011 These should be available for IRS review. Tax form 1040ez 2011 Your records should include the following information. Tax form 1040ez 2011 Your employer identification number (EIN). Tax form 1040ez 2011 Amounts and dates of all wage, annuity, and pension payments. Tax form 1040ez 2011 Names, addresses, social security numbers, and occupations of employees and recipients. Tax form 1040ez 2011 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Tax form 1040ez 2011 Dates of employment for each employee. Tax form 1040ez 2011 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 payers made to them. Tax form 1040ez 2011 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Tax form 1040ez 2011 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Tax form 1040ez 2011 Copies of returns filed and confirmation numbers. Tax form 1040ez 2011 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Tax form 1040ez 2011 If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Tax form 1040ez 2011 If the crew leader has no permanent mailing address, record his or her present address. Tax form 1040ez 2011 Private delivery services. Tax form 1040ez 2011  You can use certain private delivery services designated by the IRS to send tax returns and payments. Tax form 1040ez 2011 The list includes only the following. Tax form 1040ez 2011 DHL Express (DHL): DHL Same Day Service. Tax form 1040ez 2011 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Tax form 1040ez 2011 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Tax form 1040ez 2011 M. Tax form 1040ez 2011 , UPS Worldwide Express Plus, and UPS Worldwide Express. Tax form 1040ez 2011 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Tax form 1040ez 2011 gov and enter "private delivery service" in the search box. Tax form 1040ez 2011 Your private delivery service can tell you how to get written proof of the mailing date. Tax form 1040ez 2011 Private delivery services cannot deliver items to P. Tax form 1040ez 2011 O. Tax form 1040ez 2011 boxes. Tax form 1040ez 2011 You must use the U. Tax form 1040ez 2011 S. Tax form 1040ez 2011 Postal Service to mail any item to an IRS P. Tax form 1040ez 2011 O. Tax form 1040ez 2011 box address. Tax form 1040ez 2011 Photographs of missing children. Tax form 1040ez 2011  The IRS is a proud partner with the National Center for Missing and Exploited Children. Tax form 1040ez 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax form 1040ez 2011 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 form 1040ez 2011 Calendar The following are important dates and responsibilities. Tax form 1040ez 2011 See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Tax form 1040ez 2011 Also see Publication 509, Tax Calendars. Tax form 1040ez 2011   If any date shown below 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. Tax form 1040ez 2011 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 form 1040ez 2011 However, a statewide legal holiday does not delay the due date of federal tax deposits. Tax form 1040ez 2011 See Deposits on Business Days Only in section 7. Tax form 1040ez 2011 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 form 1040ez 2011 S. Tax form 1040ez 2011 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Tax form 1040ez 2011 See Private delivery services under Reminders. Tax form 1040ez 2011 By January 31 . Tax form 1040ez 2011   File Form 943. Tax form 1040ez 2011 See section 8 for more information on Form 943. Tax form 1040ez 2011 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Tax form 1040ez 2011 Furnish each employee with a completed Form W-2. Tax form 1040ez 2011 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Tax form 1040ez 2011 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Tax form 1040ez 2011 See section 10 for more information on FUTA. Tax form 1040ez 2011 If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Tax form 1040ez 2011 File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Tax form 1040ez 2011 If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Tax form 1040ez 2011 By February 15. Tax form 1040ez 2011  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Tax form 1040ez 2011 On February 16. Tax form 1040ez 2011  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Tax form 1040ez 2011 Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Tax form 1040ez 2011 If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Tax form 1040ez 2011 See section 5 for more information. Tax form 1040ez 2011 If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Tax form 1040ez 2011 By February 28. Tax form 1040ez 2011   File paper Forms 1099 and 1096. Tax form 1040ez 2011 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Tax form 1040ez 2011 S. Tax form 1040ez 2011 Information Returns, with the IRS. Tax form 1040ez 2011 For electronically filed returns, see By March 31 below. Tax form 1040ez 2011 File paper Forms W-2 and W-3. Tax form 1040ez 2011 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Tax form 1040ez 2011 For electronically filed returns, see By March 31 next. Tax form 1040ez 2011 By March 31. Tax form 1040ez 2011   File electronic Forms W-2 and 1099. Tax form 1040ez 2011 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Tax form 1040ez 2011 For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Tax form 1040ez 2011 socialsecurity. Tax form 1040ez 2011 gov/employer. Tax form 1040ez 2011 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Tax form 1040ez 2011 By April 30, July 31, October 31, and January 31. Tax form 1040ez 2011   Deposit FUTA taxes. Tax form 1040ez 2011 Deposit FUTA tax if the undeposited amount is over $500. Tax form 1040ez 2011 Before December 1. Tax form 1040ez 2011  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Tax form 1040ez 2011 Introduction This publication is for employers of agricultural workers (farmworkers). Tax form 1040ez 2011 It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Tax form 1040ez 2011 Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Tax form 1040ez 2011 If you have nonfarm employees, see Publication 15 (Circular E). Tax form 1040ez 2011 If you have employees in the U. Tax form 1040ez 2011 S. Tax form 1040ez 2011 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Tax form 1040ez 2011 Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Tax form 1040ez 2011 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 form 1040ez 2011 Comments and suggestions. Tax form 1040ez 2011   We welcome your comments about this publication and your suggestions for future editions. Tax form 1040ez 2011   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Tax form 1040ez 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax form 1040ez 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax form 1040ez 2011   You can also send us comments from www. Tax form 1040ez 2011 irs. Tax form 1040ez 2011 gov/formspubs. Tax form 1040ez 2011 Click on More Information and then click on Comment on Tax Forms and Publications. Tax form 1040ez 2011   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Tax form 1040ez 2011 COBRA premium assistance credit. Tax form 1040ez 2011   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 form 1040ez 2011 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 form 1040ez 2011 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Tax form 1040ez 2011 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Tax form 1040ez 2011 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Tax form 1040ez 2011 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Tax form 1040ez 2011   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 form 1040ez 2011 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 form 1040ez 2011   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 form 1040ez 2011 The assistance for the coverage can last up to 15 months. Tax form 1040ez 2011   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 form 1040ez 2011 For more information, see Notice 2009-27, 2009-16 I. Tax form 1040ez 2011 R. Tax form 1040ez 2011 B. Tax form 1040ez 2011 838, available at www. Tax form 1040ez 2011 irs. Tax form 1040ez 2011 gov/irb/2009-16_irb/ar09. Tax form 1040ez 2011 html. Tax form 1040ez 2011   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 form 1040ez 2011   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Tax form 1040ez 2011 The reimbursement is made through a credit against the employer's employment tax liabilities. Tax form 1040ez 2011 For information on how to claim the credit, see the Instructions for Form 943. Tax form 1040ez 2011 The credit is treated as a deposit made on the first day of the return period. Tax form 1040ez 2011 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Tax form 1040ez 2011 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 form 1040ez 2011   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Tax form 1040ez 2011 Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Tax form 1040ez 2011 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 form 1040ez 2011 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 form 1040ez 2011 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 form 1040ez 2011 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Tax form 1040ez 2011 A record of the social security numbers (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 form 1040ez 2011   For more information, visit IRS. Tax form 1040ez 2011 gov and enter “COBRA” in the search box. Tax form 1040ez 2011 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications