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Turbotax for students free Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Turbotax for students free Tax questions. Turbotax for students free What's New for 2013 Increased section 179 deduction dollar limits. Turbotax for students free  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Turbotax for students free This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Turbotax for students free See Dollar Limits under How Much Can You Deduct in chapter 2. Turbotax for students free Depreciation limits on business vehicles. Turbotax for students free  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Turbotax for students free The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Turbotax for students free See Maximum Depreciation Deduction in chapter 5. Turbotax for students free Special allowance for qualified second generation biofuel plant property. Turbotax for students free . Turbotax for students free  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Turbotax for students free Election to accelerate minimum tax credits for round 3 extension property. Turbotax for students free . Turbotax for students free  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Turbotax for students free What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Turbotax for students free  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Turbotax for students free Also, the definition of section 179 property will no longer include certain qualified real property. Turbotax for students free Expiration of the 7-year recovery period for motor sports entertainment complexes. Turbotax for students free  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Turbotax for students free Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Turbotax for students free  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Turbotax for students free Expiration of the accelerated depreciation for qualified Indian reservation property. Turbotax for students free  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Turbotax for students free Expiration of the 3-year recovery period for certain race horses. Turbotax for students free  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Turbotax for students free Reminders Photographs of missing children. Turbotax for students free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax for students free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax for students free 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. Turbotax for students free Introduction Future developments. Turbotax for students free   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Turbotax for students free irs. Turbotax for students free gov/pub946. Turbotax for students free This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Turbotax for students free It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Turbotax for students free The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Turbotax for students free For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Turbotax for students free Definitions. Turbotax for students free   Many of the terms used in this publication are defined in the Glossary near the end of the publication. Turbotax for students free Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Turbotax for students free Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. Turbotax for students free For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Turbotax for students free   We welcome your comments about this publication and your suggestions for future editions. Turbotax for students free   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Turbotax for students free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax for students free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax for students free   You can send us comments from www. Turbotax for students free irs. Turbotax for students free gov/formspubs/. Turbotax for students free Select “Comment on Tax Forms and Publications” under “More Information. Turbotax for students free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Turbotax for students free Ordering forms and publications. Turbotax for students free   Visit www. Turbotax for students free irs. Turbotax for students free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Turbotax for students free Internal Revenue Service 1201 N. Turbotax for students free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax for students free   If you have a tax question, check the information available on IRS. Turbotax for students free gov or call 1-800-829-1040. Turbotax for students free We cannot answer tax questions sent to either of the above addresses. Turbotax for students free Prev  Up  Next   Home   More Online Publications

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