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W1040

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W1040

W1040 IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. W1040   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. W1040 25% of an eligible employee's compensation. W1040 $40,000 (subject to cost-of-living adjustments after 2002). W1040 Deduction limit. W1040   For years beginning after 2001, the following changes apply to the SEP deduction limit. W1040 Elective deferrals (SARSEPs). W1040   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. W1040 Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. W1040 Definition of compensation. W1040    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. W1040 More information. W1040   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. W1040 403(b) Plans Figuring catch-up contributions. W1040   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. W1040 Qualified retirement plans. W1040 403(b) plans. W1040 Simplified employee pensions (SEP). W1040 SIMPLE plans. W1040   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. W1040 For 2002, the limit is $1,000. W1040 Rollovers to and from 403(b) plans. W1040   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). W1040 This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. W1040 Years of service for church employees and ministers. W1040   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. W1040 Prior law required church employees and ministers to figure years of service separately for each employer. W1040   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. W1040 Foreign missionaries. W1040   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. W1040 More information. W1040   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). W1040 Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. W1040 For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. W1040 The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). W1040 More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). W1040 Prev  Up  Next   Home   More Online Publications
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Forms you can use

Forms Available for Filing Season 2014 (TY 2013)
Form Number Form Name Available
Form 1040 U.S. Individual Income Tax Return

1/31/2014

Form 1040A U.S. Individual Income Tax Return

1/31/2014

Form 1040EZ Income Tax Return for Single and Joint Filers With No Dependents

1/31/2014

Form 1040V Payment Voucher

1/31/2014

Form 1040ES Estimated Tax Payments

2/13/2014

Schedule A Itemized Deductions

1/31/2014

Schedule B Interest and Ordinary Dividends

1/31/2014

Schedule C Profit or Loss From Business

1/31/2014

Schedule C-EZ Net Profit from Business

1/31/2014

Schedule D Capital Gains and Losses

1/31/2014

Schedule E Supplemental Income and Loss

1/31/2014

Schedule EIC Earned Income Credit

1/31/2014

Schedule F Profit or Loss From Farming

1/31/2014

Schedule H Household Employment Taxes

1/31/2014

Schedule J Farm Income Averaging

1/31/2014

Schedule L Standard Deduction for Certain Filers

1/31/2014

Schedule R Credit for the Elderly or the Disabled

1/31/2014

Schedule SE Self-Employment Tax

1/31/2014

Form 1116 Foreign Tax Credit

1/31/2014

Form 1310 Statement of Person Claiming Refund Due of a Deceased Taxpayer

1/31/2014

Form 2106 Employee Business Expenses

1/31/2014

Form 2106EZ Unreimbursed Employee Business Expenses

1/31/2014

Form 2120 Multiple Support Declaration

1/31/2014

Form 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts

1/31/2014

Form 2210F Underpayment of Estimated Tax by Farmers and Fishermen

2/13/2014

Form 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains

1/31/2014

Form 2441 Child and Dependent Care Expenses

1/31/2014

Form 2555 Form 2555 Foreign Earned Income

1/31/2014

Form 2555EZ Form 2555EZ Foreign Earned Income Exclusion

1/31/2014

Form 3468 Investment Credit

1/31/2014

Form 3800 General Business Credit

1/31/2014

Form 3903 Moving Expenses

1/31/2014

Form 4136 Credit for Federal Tax Paid on Fuels

1/31/2014

Form 4137 Social Security and Medicare Tax on Unreported Tip Income

1/31/2014

Form 4255 Recapture of Investment Credit

1/31/2014

Form 4562 Depreciation and Amortization (Including Information on Listed Property)

1/31/2014

Form 4684 Casualties and Thefts

1/31/2014

Form 4797 Sales of Business Property

1/31/2014

Form 4835 Farm Rental Income and Expenses

1/31/2014

Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (Can print and mail now)

E-file on 3/5/14

Form 4952 Investment Interest Expense Deduction

1/31/2014

Form 4972 Tax on Lump Sum Distributions

1/31/2014

Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

1/31/2014

Form 5405 First-Time Homebuyer Credit (Only Page 2, Part IV of the Form, Repayment of Credit may be e-filed)

1/31/2014

Form 5695 Residential Energy Credits

1/31/2014

Form 5884 Work Opportunity Credit

1/31/2014

Form 6198 At-Risk Limitations

1/31/2014

Form 6251 Alternative Minimum Tax-Individuals

1/31/2014

Form 6252 Installment Sale Income

1/31/2014

Form 6478 Credit for Alcohol Used as Fuel

1/31/2014

Form 6765 Credit for Increasing Research Activities

1/31/2014

Form 6781 Gains and Losses from Section 1256 Contracts & Straddles

1/31/2014

Form 8082 Notice of Inconsistent Treatment or Administrative Adjustment Request

1/31/2014

Form 8275 Disclosure Statement

1/31/2014

Form 8275R Regulation Disclosure Statement

1/31/2014

Form 8283 Noncash Charitable Contribution

1/31/2014

Form 8379 Injured Spouse Allocation

1/31/2014

Form 8396 Mortgage Interest Credit

1/31/2014

Form 8453 U.S. Individual Income Tax Transmittal for an IRS e-file Return (This form that can't be e-filed, must be mailed in)

2/27/2014

Form 8582 Passive Activity Loss Limitations

1/31/2014

Form 8582-CR Passive Activity Credit Limitations

1/31/2014

Form 8586 Low-Income Housing Credit

1/31/2014

Form 8594 Asset Acquisition Statement

1/31/2014

Form 8606 Nondeductible IRAs

1/31/2014

Form 8609A Annual Statement for Low-Income Housing Credit

1/31/2014

Form 8611 Recapture of Low-income Housing Credit

1/31/2014

Form 8615 Tax for Children Under Age 18/24 With Investment Income of More Than $1,800

1/31/2014

Form 8689 Allocation of Individual Income Tax to the US Virgin Islands

1/31/2014

Form 8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts

1/31/2014

Form 8801 Credit for Prior Year Minimum Tax - Individuals, Estates and Trusts

1/31/2014

Form 8812 Additional Child Tax Credit

1/31/2014

Form 8814 Parents' Election To Report Child's Interest and Dividends

1/31/2014

Form 8815 Exclusion of Interest From Series EE US Savings Bonds Issued After 1989

1/31/2014

Form 8820 Orphan Drug Credit

1/31/2014

Form 8824 Like-Kind Exchanges

1/31/2014

Form 8826 Disabled Access Credit

1/31/2014

Form 8828 Recapture of Federal Mortgage Subsidy

1/31/2014

Form 8829 Expenses for Business Use of Your Home

1/31/2014

Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

1/31/2014

Form 8834 Qualified Electric Vehicle Credit

1/31/2014

Form 8839 Qualified Adoption Expense

1/31/2014

Form 8844 Empowerment Zone and Renewal Community Employment Credit

1/31/2014

Form 8845 Indian Employment Credit

1/31/2014

Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

1/31/2014

Form 8847 Credit for Contributions to Selected Community Development Corporations

1/31/2014

Form 8853 Archer MSAs and Long-Term Care Insurance Contracts

1/31/2014

Form 8859 District of Columbia First-Time Homebuyer Credit

2/13/2014

Form 8862 Information To Claim Earned Income Credit After Disallowance

1/31/2014

Form 8863 Education Credits (Hope and Lifetime Learning Credits)

1/31/2014

Form 8864 Biodiesel and Renewable Diesel Fuels Credit

1/31/2014

Form 8874 New Markets Credit

1/31/2014

Form 8880 Credit for Qualified Retirement Savings Contributions

1/31/2014

Form 8881 Credit for Small Employer Pension Plan Startup Costs

1/31/2014

Form 8882 Credit for Employer - Provided ChildCare Facilities and Services

1/31/2014

Form 8885 Health Coverage Tax Credit

1/31/2014

Form 8886 Reportable Transaction Disclosure Statement

1/31/2014

Form 8888 Direct Deposit of Refund to more than 1 account

1/31/2014

Form 8889 Health Savings Accounts (HSAs)

1/31/2014

Form 8891 US Information Return for Beneficiary of Certain Canadian Registered Retirement Plans

1/31/2014

Form 8903 Domestic Production Activities Deduction

1/31/2014

Form 8906 Distilled Spirits Credit

1/31/2014

Form 8907 Nonconventional Source Fuel Credit

1/31/2014

Form 8908 Energy Efficient Home Credit

1/31/2014

Form 8909 Energy Efficient Appliance Credit

1/31/2014

Form 8910 Alternate Motor Vehicle Credit

1/31/2014

Form 8911 Alternate Fuel Vehicle Refueling Credit

1/31/2014

Form 8915 Qualified Hurricane Katrina Retirement Plan Dists and Repayments

1/31/2014

Form 8917 Tuition and Fees Deduction

1/31/2014

Form 8919 Uncollected Social Security and Medicare Tax on Wages

1/31/2014

Form 8930 Midwestern Disaster Area Distributions

1/31/2014

Form 8931 Agricultural Chemicals Security Credit

1/31/2014

Form 8932 Credit for Employer Differential Wage Payments

1/31/2014

Form 8933 Carbon Dioxide Sequestration Credit

1/31/2014

Form 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit

2/13/2014

Form 8941 Credit for Small Employer Health Insurance Premiums

1/31/2014

Form 8949 Sales and other Dispositions of Capital Assets

1/31/2014

Form 8959 Additional Medicare Tax

2/13/2014

Form 8960 Net Investment Income Tax - Individuals, Estates and Trusts

2/13/2014

Form 9465 Installment Agreement Request

1/31/2014

Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment)

1/31/2014

     

 

 

 

Page Last Reviewed or Updated: 04-Mar-2014

The W1040

W1040 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. W1040 irs. W1040 gov/pub51. W1040 What's New Social security and Medicare tax for 2014. W1040  The social security tax rate is 6. W1040 2% each for the employee and employer, unchanged from 2013. W1040 The social security wage base limit is $117,000. W1040 The Medicare tax rate is 1. W1040 45% each for the employee and employer, unchanged from 2013. W1040 There is no wage base limit for Medicare tax. W1040 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. W1040 Withholding allowance. W1040  The 2014 amount for one withholding allowance on an annual basis is $3,950. W1040 Change of responsible party. W1040  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. W1040 Form 8822-B must be filed within 60 days of the change. W1040 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. W1040 For a definition of "responsible party", see the Form 8822-B instructions. W1040 Same-sex marriage. W1040  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. W1040 For more information, see Revenue Ruling 2013-17, 2013-38 I. W1040 R. W1040 B. W1040 201, available at www. W1040 irs. W1040 gov/irb/2013-38_IRB/ar07. W1040 html. W1040 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. W1040 Notice 2013-61, 2013-44 I. W1040 R. W1040 B. W1040 432, is available at www. W1040 irs. W1040 gov/irb/2013-44_IRB/ar10. W1040 html. W1040 Reminders Additional Medicare Tax withholding. W1040  In addition to withholding Medicare tax at 1. W1040 45%, you must withhold a 0. W1040 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. W1040 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. W1040 Additional Medicare Tax is only imposed on the employee. W1040 There is no employer share of Additional Medicare Tax. W1040 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. W1040 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. W1040 For more information on Additional Medicare Tax, visit IRS. W1040 gov and enter “Additional Medicare Tax” in the search box. W1040 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. W1040  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. W1040 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. W1040 For more information, visit IRS. W1040 gov and enter “work opportunity tax credit” in the search box. W1040 Outsourcing payroll duties. W1040  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. W1040 The employer remains responsible if the third party fails to perform any required action. W1040 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. W1040 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. W1040 COBRA premium assistance credit. W1040  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. W1040 For more information, see COBRA premium assistance credit under Introduction. W1040 Compensation paid to H-2A foreign agricultural workers. W1040  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. W1040 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. W1040 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. W1040 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. W1040 In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. W1040 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. W1040 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. W1040 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. W1040 Additional employment tax information. W1040  Visit the IRS website at www. W1040 irs. W1040 gov/businesses and click on Employment Taxes under Businesses Topics. W1040 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. W1040 m. W1040 –7:00 p. W1040 m. W1040 local time (Alaska and Hawaii follow Pacific time). W1040 Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. W1040 Disregarded entities and qualified subchapter S subsidiaries (QSubs). W1040  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. W1040 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. W1040 See Regulations sections 1. W1040 1361-4(a)(7) and 301. W1040 7701-2(c)(2)(iv). W1040 Differential wage payments. W1040  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. W1040 For more information, see Publication 15 (Circular E). W1040 Federal tax deposits must be made by electronic funds transfer. W1040  You must use electronic funds transfer to make all federal tax deposits. W1040 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). W1040 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. W1040 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. W1040 EFTPS is a free service provided by the Department of Treasury. W1040 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. W1040 For more information on making federal tax deposits, see How To Deposit in section 7. W1040 To get more information about EFTPS or to enroll in EFTPS, visit www. W1040 eftps. W1040 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). W1040 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. W1040 Electronic filing and payment. W1040  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. W1040 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. W1040 Spend less time and worry on taxes and more time running your business. W1040 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. W1040 For e-file, visit the IRS website at www. W1040 irs. W1040 gov/efile for additional information. W1040 For EFTPS, visit www. W1040 eftps. W1040 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. W1040 For electronic filing of Form W-2, visit www. W1040 socialsecurity. W1040 gov/employer. W1040 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. W1040 If a valid EIN is not provided, the return or payment will not be processed. W1040 This may result in penalties and delays in processing your return or payment. W1040 Electronic funds withdrawal (EFW). W1040  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. W1040 However, do not use EFW to make federal tax deposits. W1040 For more information on paying your taxes using EFW, visit the IRS website at www. W1040 irs. W1040 gov/e-pay. W1040 A fee may be charged to file electronically. W1040 Credit or debit card payments. W1040   Employers can pay the balance due shown on Form 943 by credit or debit card. W1040 Do not use a credit or debit card to make federal tax deposits. W1040 For more information on paying your taxes with a credit or debit card, visit the IRS website at www. W1040 irs. W1040 gov/e-pay. W1040 When you hire a new employee. W1040  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. W1040 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. W1040 If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. W1040 If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. W1040 See section 1 for more information. W1040 Eligibility for employment. W1040  You must verify that each new employee is legally eligible to work in the United States. W1040 This includes completing the U. W1040 S. W1040 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. W1040 You can get the form from USCIS offices or by calling 1-800-870-3676. W1040 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. W1040 uscis. W1040 gov for more information. W1040 New hire reporting. W1040   You are required to report any new employee to a designated state new-hire registry. W1040 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. W1040 Many states accept a copy of Form W-4 with employer information added. W1040 Visit the Office of Child Support Enforcement's website at www. W1040 acf. W1040 hhs. W1040 gov/programs/cse/newhire for more information. W1040 Dishonored payments. W1040  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. W1040 The penalty is $25 or 2% of the payment, whichever is more. W1040 However, the penalty on dishonored payments of $24. W1040 99 or less is an amount equal to the payment. W1040 For example, a dishonored payment of $18 is charged a penalty of $18. W1040 Forms in Spanish. W1040  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. W1040 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). W1040 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. W1040 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). W1040 Information returns. W1040  You may be required to file information returns to report certain types of payments made during the year. W1040 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. W1040 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). W1040 Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. W1040 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. W1040 If you file 250 or more Forms W-2, you must file them electronically. W1040 SSA will not accept Forms W-2 and W-3 filed on any magnetic media. W1040 Information reporting customer service site. W1040  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. W1040 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). W1040 The call site can also be reached by email at mccirp@irs. W1040 gov. W1040 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. W1040 Web-based application for an employer identification number (EIN). W1040  You can apply for an employer identification number (EIN) online by visiting IRS. W1040 gov and clicking on the Apply for an EIN Online link under Tools. W1040 When a crew leader furnishes workers to you. W1040  Record the crew leader's name, address, and EIN. W1040 See sections 2 and 10. W1040 Change of address. W1040  Use Form 8822-B to notify the IRS of an address change. W1040 Do not mail form 8822-B with your employment tax return. W1040 Ordering forms and publications. W1040  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. W1040 irs. W1040 gov/businesses. W1040 Click on the Online Ordering for Information Returns and Employer Returns. W1040 You can also visit www. W1040 irs. W1040 gov/formspubs to download other forms and publications. W1040 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. W1040 Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. W1040 socialsecurity. W1040 gov/employer, to register for Business Services Online. W1040 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. W1040 Form W-3 will be created for you based on your Forms W-2. W1040 Tax Questions. W1040   If you have a tax question, check the information available on IRS. W1040 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. W1040 m. W1040 –7:00 p. W1040 m. W1040 local time (Alaska and Hawaii follow Pacific time). W1040 We cannot answer tax questions sent to the address provided later for comments and suggestions. W1040 Recordkeeping. W1040  Keep all records of employment taxes for at least 4 years. W1040 These should be available for IRS review. W1040 Your records should include the following information. W1040 Your employer identification number (EIN). W1040 Amounts and dates of all wage, annuity, and pension payments. W1040 Names, addresses, social security numbers, and occupations of employees and recipients. W1040 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. W1040 Dates of employment for each employee. W1040 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. W1040 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). W1040 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. W1040 Copies of returns filed and confirmation numbers. W1040 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. W1040 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. W1040 If the crew leader has no permanent mailing address, record his or her present address. W1040 Private delivery services. W1040  You can use certain private delivery services designated by the IRS to send tax returns and payments. W1040 The list includes only the following. W1040 DHL Express (DHL): DHL Same Day Service. W1040 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. W1040 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. W1040 M. W1040 , UPS Worldwide Express Plus, and UPS Worldwide Express. W1040 For the IRS mailing address to use if you are using a private delivery service, go to IRS. W1040 gov and enter "private delivery service" in the search box. W1040 Your private delivery service can tell you how to get written proof of the mailing date. W1040 Private delivery services cannot deliver items to P. W1040 O. W1040 boxes. W1040 You must use the U. W1040 S. W1040 Postal Service to mail any item to an IRS P. W1040 O. W1040 box address. W1040 Photographs of missing children. W1040  The IRS is a proud partner with the National Center for Missing and Exploited Children. W1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. W1040 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. W1040 Calendar The following are important dates and responsibilities. W1040 See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. W1040 Also see Publication 509, Tax Calendars. W1040   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. W1040 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. W1040 However, a statewide legal holiday does not delay the due date of federal tax deposits. W1040 See Deposits on Business Days Only in section 7. W1040 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. W1040 S. W1040 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. W1040 See Private delivery services under Reminders. W1040 By January 31 . W1040   File Form 943. W1040 See section 8 for more information on Form 943. W1040 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. W1040 Furnish each employee with a completed Form W-2. W1040 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). W1040 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. W1040 See section 10 for more information on FUTA. W1040 If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. W1040 File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. W1040 If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. W1040 By February 15. W1040  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. W1040 On February 16. W1040  Any Form W-4 claiming exemption from withholding for the previous year has now expired. W1040 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. W1040 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. W1040 See section 5 for more information. W1040 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. W1040 By February 28. W1040   File paper Forms 1099 and 1096. W1040 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. W1040 S. W1040 Information Returns, with the IRS. W1040 For electronically filed returns, see By March 31 below. W1040 File paper Forms W-2 and W-3. W1040 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. W1040 For electronically filed returns, see By March 31 next. W1040 By March 31. W1040   File electronic Forms W-2 and 1099. W1040 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. W1040 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. W1040 socialsecurity. W1040 gov/employer. W1040 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. W1040 By April 30, July 31, October 31, and January 31. W1040   Deposit FUTA taxes. W1040 Deposit FUTA tax if the undeposited amount is over $500. W1040 Before December 1. W1040  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. W1040 Introduction This publication is for employers of agricultural workers (farmworkers). W1040 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). W1040 Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. W1040 If you have nonfarm employees, see Publication 15 (Circular E). W1040 If you have employees in the U. W1040 S. W1040 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). W1040 Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. W1040 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. W1040 Comments and suggestions. W1040   We welcome your comments about this publication and your suggestions for future editions. W1040   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. W1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. W1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. W1040   You can also send us comments from www. W1040 irs. W1040 gov/formspubs. W1040 Click on More Information and then click on Comment on Tax Forms and Publications. W1040   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. W1040 COBRA premium assistance credit. W1040   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. W1040 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. W1040 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). W1040 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. W1040 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. W1040 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. W1040   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. W1040 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. W1040   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. W1040 The assistance for the coverage can last up to 15 months. W1040   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. W1040 For more information, see Notice 2009-27, 2009-16 I. W1040 R. W1040 B. W1040 838, available at www. W1040 irs. W1040 gov/irb/2009-16_irb/ar09. W1040 html. W1040   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. W1040   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. W1040 The reimbursement is made through a credit against the employer's employment tax liabilities. W1040 For information on how to claim the credit, see the Instructions for Form 943. W1040 The credit is treated as a deposit made on the first day of the return period. W1040 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. W1040 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. W1040   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. W1040 Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. W1040 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. W1040 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. W1040 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. W1040 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. W1040 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. W1040   For more information, visit IRS. W1040 gov and enter “COBRA” in the search box. W1040 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