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Where To File 1040x For 2012

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Where To File 1040x For 2012

Where to file 1040x for 2012 Index A Abatement of interest and penalties, Abatement of interest and penalties. Where to file 1040x for 2012 Accidents, Deductible losses. Where to file 1040x for 2012 , Nondeductible losses. Where to file 1040x for 2012 Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. Where to file 1040x for 2012 , Adjustments to Basis Amended returns, Amended return. Where to file 1040x for 2012 Appraisals, Appraisal. Where to file 1040x for 2012 , Costs of photographs and appraisals. Where to file 1040x for 2012 Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. Where to file 1040x for 2012 Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. Where to file 1040x for 2012 , Adjustments to Basis Replacement property, Basis of replacement property. Where to file 1040x for 2012 Business or income-producing property, Business or income-producing property. Where to file 1040x for 2012 Business purposes, property used partly for, Property used partly for business and partly for personal purposes. Where to file 1040x for 2012 C Cars Accidents, Deductible losses. Where to file 1040x for 2012 Fair market value of, Car value. Where to file 1040x for 2012 Cash gifts, Cash gifts. Where to file 1040x for 2012 Casualty losses, Table 3. Where to file 1040x for 2012 When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. Where to file 1040x for 2012 Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. Where to file 1040x for 2012 Nondeductible losses, Nondeductible losses. Where to file 1040x for 2012 Progressive deterioration, Progressive deterioration. Where to file 1040x for 2012 Proof of, Casualty loss proof. Where to file 1040x for 2012 When to report, Losses. Where to file 1040x for 2012 Workbooks for listing property, Workbooks for casualties and thefts. Where to file 1040x for 2012 Clean up costs, Cost of cleaning up or making repairs. Where to file 1040x for 2012 Condemnation, Condemnations. Where to file 1040x for 2012 Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. Where to file 1040x for 2012 Clean up, Cost of cleaning up or making repairs. Where to file 1040x for 2012 Incidental expenses, Related expenses. Where to file 1040x for 2012 Landscaping, Landscaping. Where to file 1040x for 2012 Photographs taken after loss, Costs of photographs and appraisals. Where to file 1040x for 2012 Protection, Cost of protection. Where to file 1040x for 2012 Repair, Cost of cleaning up or making repairs. Where to file 1040x for 2012 Replacement, Replacement cost. Where to file 1040x for 2012 D Death of taxpayer Postponement of gain, Death of a taxpayer. Where to file 1040x for 2012 Deductible losses, Deductible losses. Where to file 1040x for 2012 Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. Where to file 1040x for 2012 , Table 3. Where to file 1040x for 2012 When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. Where to file 1040x for 2012 Reporting Loss on Deposits When to report, Loss on deposits. Where to file 1040x for 2012 Disaster area losses, Lessee's loss. Where to file 1040x for 2012 Claiming on amended return, Claiming a disaster loss on an amended return. Where to file 1040x for 2012 Federal loan canceled, Federal loan canceled. Where to file 1040x for 2012 Federally declared disaster, Business or income-producing property located in a federally declared disaster area. Where to file 1040x for 2012 , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. Where to file 1040x for 2012 Form 1040X, How to report the loss on Form 1040X. Where to file 1040x for 2012 Home made unsafe, Home made unsafe by disaster. Where to file 1040x for 2012 How to deduct loss in preceding year, How to deduct your loss in the preceding year. Where to file 1040x for 2012 Inventory, Disaster loss to inventory. Where to file 1040x for 2012 Main home rules, Main home in disaster area. Where to file 1040x for 2012 , Gains. Where to file 1040x for 2012 Qualified disaster mitigation payments, Qualified disaster mitigation payments. Where to file 1040x for 2012 Qualified disaster relief payments, Qualified disaster relief payments. Where to file 1040x for 2012 Records to keep, Records. Where to file 1040x for 2012 Tax deadlines postponed, Covered disaster area. Where to file 1040x for 2012 When to deduct, When to deduct the loss. Where to file 1040x for 2012 Table 3, Table 3. Where to file 1040x for 2012 When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. Where to file 1040x for 2012 Disaster relief grants, Disaster relief. Where to file 1040x for 2012 Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. Where to file 1040x for 2012 F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. Where to file 1040x for 2012 Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. Where to file 1040x for 2012 Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. Where to file 1040x for 2012 , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. Where to file 1040x for 2012 Figuring loss, Theft loss proof. Where to file 1040x for 2012 , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. Where to file 1040x for 2012 Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. Where to file 1040x for 2012 Form 1040, Schedule D, Personal-use property. Where to file 1040x for 2012 Form 1040X Disaster area losses, How to report the loss on Form 1040X. Where to file 1040x for 2012 Form 4684 Reporting gains and losses on personal-use property, Personal-use property. Where to file 1040x for 2012 Free tax services, Free help with your tax return. Where to file 1040x for 2012 G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. Where to file 1040x for 2012 Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. Where to file 1040x for 2012 H Help (see Tax help) I Incidental expenses, Related expenses. Where to file 1040x for 2012 Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. Where to file 1040x for 2012 Interest abatement, Abatement of interest and penalties. Where to file 1040x for 2012 Inventory losses, Loss of inventory. Where to file 1040x for 2012 Disaster area losses, Disaster loss to inventory. Where to file 1040x for 2012 L Landscaping, Landscaping. Where to file 1040x for 2012 Leased property, Leased property. Where to file 1040x for 2012 When to report, Lessee's loss. Where to file 1040x for 2012 Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. Where to file 1040x for 2012 Records of, Theft loss proof. Where to file 1040x for 2012 Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. Where to file 1040x for 2012 (Table 3), Table 3. Where to file 1040x for 2012 When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. Where to file 1040x for 2012 , Married taxpayers. Where to file 1040x for 2012 Mislaid or lost property, Mislaid or lost property. Where to file 1040x for 2012 Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. Where to file 1040x for 2012 Nondeductible losses, Nondeductible losses. Where to file 1040x for 2012 P Payments for living expenses, Insurance payments for living expenses. Where to file 1040x for 2012 Penalty abatement, Abatement of interest and penalties. Where to file 1040x for 2012 Personal property Loss deduction, figuring of, Personal property. Where to file 1040x for 2012 Personal-use property Reporting gains and losses, Personal-use property. Where to file 1040x for 2012 Personal-use real property, Exception for personal-use real property. Where to file 1040x for 2012 Photographs Documentation of loss, Costs of photographs and appraisals. Where to file 1040x for 2012 Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. Where to file 1040x for 2012 Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. Where to file 1040x for 2012 Changing mind, Changing your mind. Where to file 1040x for 2012 Replacement property acquired after return filed, Replacement property acquired after return filed. Where to file 1040x for 2012 Replacement property acquired before return filed, Replacement property acquired before return filed. Where to file 1040x for 2012 Required statement, Required statement. Where to file 1040x for 2012 Substituting replacement property, Substituting replacement property. Where to file 1040x for 2012 Three-year limit, Three-year limit. Where to file 1040x for 2012 Proof of loss, Proof of Loss Protection costs, Cost of protection. Where to file 1040x for 2012 Publications (see Tax help) R Records of loss, Theft loss proof. Where to file 1040x for 2012 Recovered stolen property, Recovered stolen property. Where to file 1040x for 2012 Reimbursements Cash gifts, Cash gifts. Where to file 1040x for 2012 Disaster relief, Disaster relief. Where to file 1040x for 2012 Employer's emergency disaster fund, Employer's emergency disaster fund. Where to file 1040x for 2012 Failure to file a claim, Failure to file a claim for reimbursement. Where to file 1040x for 2012 Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. Where to file 1040x for 2012 Related person, replacement property bought from, Buying replacement property from a related person. Where to file 1040x for 2012 Repair costs, Cost of cleaning up or making repairs. Where to file 1040x for 2012 Replacement cost, Replacement cost. Where to file 1040x for 2012 Replacement period, Replacement Period Extension of, Extension. Where to file 1040x for 2012 Replacement property, Replacement Property Advance payment, Advance payment. Where to file 1040x for 2012 Basis adjustment to corporation's property, Basis adjustment to corporation's property. Where to file 1040x for 2012 Basis of, Basis of replacement property. Where to file 1040x for 2012 Main home, Main home replaced. Where to file 1040x for 2012 In disaster area, Main home in disaster area. Where to file 1040x for 2012 Postponement of gain, Replacement property acquired before return filed. Where to file 1040x for 2012 Reporting gains and losses, Reporting a gain. Where to file 1040x for 2012 , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. Where to file 1040x for 2012 Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. Where to file 1040x for 2012 Table 1, Table 1. Where to file 1040x for 2012 Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. Where to file 1040x for 2012 Personal-use property, Personal-use property. Where to file 1040x for 2012 Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. Where to file 1040x for 2012 State disaster relief grants for businesses, State disaster relief grants for businesses. Where to file 1040x for 2012 Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. Where to file 1040x for 2012 Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. Where to file 1040x for 2012 When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. Where to file 1040x for 2012 Mislaid or lost property, Mislaid or lost property. Where to file 1040x for 2012 Proof of, Theft loss proof. Where to file 1040x for 2012 When to deduct (Table 3), Table 3. Where to file 1040x for 2012 When To Deduct a Casualty or Theft Loss When to report, Losses. Where to file 1040x for 2012 Workbooks for listing property, Workbooks for casualties and thefts. Where to file 1040x for 2012 Timber loss, Timber loss. Where to file 1040x for 2012 W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. Where to file 1040x for 2012 Prev  Up     Home   More Online Publications
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The Where To File 1040x For 2012

Where to file 1040x for 2012 Publication 51 - Main Content Table of Contents 1. Where to file 1040x for 2012 Taxpayer Identification NumbersWhen you receive your EIN. Where to file 1040x for 2012 Registering for SSNVS. Where to file 1040x for 2012 2. Where to file 1040x for 2012 Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. Where to file 1040x for 2012 Wages and Other Compensation 4. Where to file 1040x for 2012 Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. Where to file 1040x for 2012 Federal Income Tax WithholdingImplementation of lock-in letter. Where to file 1040x for 2012 Seasonal employees and employees not currently performing services. Where to file 1040x for 2012 Termination and re-hire of employees. Where to file 1040x for 2012 How To Figure Federal Income Tax Withholding 6. Where to file 1040x for 2012 Required Notice to Employees About Earned Income Credit (EIC) 7. Where to file 1040x for 2012 Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. Where to file 1040x for 2012 Form 943 9. Where to file 1040x for 2012 Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. Where to file 1040x for 2012 Federal Unemployment (FUTA) Tax 11. Where to file 1040x for 2012 Reconciling Wage Reporting Forms 13. Where to file 1040x for 2012 Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. Where to file 1040x for 2012 Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Where to file 1040x for 2012 Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. Where to file 1040x for 2012 Employer identification number (EIN). Where to file 1040x for 2012   An employer identification number (EIN) is a nine-digit number that the IRS issues. Where to file 1040x for 2012 The digits are arranged as follows: 00-0000000. Where to file 1040x for 2012 It is used to identify the tax accounts of employers and certain others who have no employees. Where to file 1040x for 2012 Use your EIN on all of the items that you send to the IRS and SSA. Where to file 1040x for 2012   If you do not have an EIN, you may apply for one online. Where to file 1040x for 2012 Visit IRS. Where to file 1040x for 2012 gov and click on the Apply for an EIN Online link under Tools. Where to file 1040x for 2012 You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Where to file 1040x for 2012 Do not use a SSN in place of an EIN. Where to file 1040x for 2012   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. Where to file 1040x for 2012 If you took over another employer's business, do not use that employer's EIN. Where to file 1040x for 2012   You should have only one EIN. Where to file 1040x for 2012 If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Where to file 1040x for 2012 Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. Where to file 1040x for 2012 The IRS will tell you which EIN to use. Where to file 1040x for 2012   For more information, see Publication 1635 or Publication 583. Where to file 1040x for 2012 When you receive your EIN. Where to file 1040x for 2012   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). Where to file 1040x for 2012 You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Where to file 1040x for 2012 Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. Where to file 1040x for 2012 If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Where to file 1040x for 2012 Social security number (SSN). Where to file 1040x for 2012   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. Where to file 1040x for 2012 You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Where to file 1040x for 2012 Do not accept a social security card that says “Not valid for employment. Where to file 1040x for 2012 ” A social security number issued with this legend does not permit employment. Where to file 1040x for 2012 You may, but are not required to, photocopy the social security card if the employee provides it. Where to file 1040x for 2012 If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Where to file 1040x for 2012 See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. Where to file 1040x for 2012 Applying for a social security card. Where to file 1040x for 2012   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. Where to file 1040x for 2012 You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. Where to file 1040x for 2012 socialsecurity. Where to file 1040x for 2012 gov/online/ss-5. Where to file 1040x for 2012 html. Where to file 1040x for 2012 The employee must complete and sign Form SS-5; it cannot be filed by the employer. Where to file 1040x for 2012 You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Where to file 1040x for 2012 Applying for a social security number. Where to file 1040x for 2012   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Where to file 1040x for 2012 If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. Where to file 1040x for 2012 When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Where to file 1040x for 2012 Furnish Copies B, C, and 2 of Form W-2c to the employee. Where to file 1040x for 2012 Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. Where to file 1040x for 2012 For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. Where to file 1040x for 2012 socialsecurity. Where to file 1040x for 2012 gov/employer. Where to file 1040x for 2012 Advise your employee to correct the SSN on his or her original Form W-2. Where to file 1040x for 2012 Correctly record the employee's name and SSN. Where to file 1040x for 2012   Record the name and number of each employee as they are shown on the employee's social security card. Where to file 1040x for 2012 If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Where to file 1040x for 2012 Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Where to file 1040x for 2012   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. Where to file 1040x for 2012 It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Where to file 1040x for 2012 IRS individual taxpayer identification numbers (ITINs) for aliens. Where to file 1040x for 2012   Do not accept an ITIN in place of an SSN for employee identification or for work. Where to file 1040x for 2012 An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. Where to file 1040x for 2012 S. Where to file 1040x for 2012 employment. Where to file 1040x for 2012 The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). Where to file 1040x for 2012 However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). Where to file 1040x for 2012    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Where to file 1040x for 2012 If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. Where to file 1040x for 2012 Do not use an ITIN in place of an SSN on Form W-2. Where to file 1040x for 2012 Verification of social security numbers. Where to file 1040x for 2012   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Where to file 1040x for 2012 Visit www. Where to file 1040x for 2012 socialsecurity. Where to file 1040x for 2012 gov/employer/ssnv. Where to file 1040x for 2012 htm for more information. Where to file 1040x for 2012 Registering for SSNVS. Where to file 1040x for 2012   You must register online and receive authorization from your employer to use SSNVS. Where to file 1040x for 2012 To register, visit SSA's website at www. Where to file 1040x for 2012 socialsecurity. Where to file 1040x for 2012 gov/employer and click on the Business Services Online link. Where to file 1040x for 2012 Follow the registration instructions to obtain a user identification (ID) and password. Where to file 1040x for 2012 You will need to provide the following information about yourself and your company. Where to file 1040x for 2012 Name. Where to file 1040x for 2012 SSN. Where to file 1040x for 2012 Date of birth. Where to file 1040x for 2012 Type of employer. Where to file 1040x for 2012 EIN. Where to file 1040x for 2012 Company name, address, and telephone number. Where to file 1040x for 2012 Email address. Where to file 1040x for 2012 When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Where to file 1040x for 2012 You must enter the activation code online to use SSNVS. Where to file 1040x for 2012 2. Where to file 1040x for 2012 Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Where to file 1040x for 2012 See Publication 15-A for details on statutory employees and nonemployees. Where to file 1040x for 2012 Employee status under common law. Where to file 1040x for 2012   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Where to file 1040x for 2012 This is so even when you give the employee freedom of action. Where to file 1040x for 2012 What matters is that you have the right to control the details of how the services are performed. Where to file 1040x for 2012 See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Where to file 1040x for 2012 If an employer-employee relationship exists, it does not matter what it is called. Where to file 1040x for 2012 The employee may be called an agent or independent contractor. Where to file 1040x for 2012 It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Where to file 1040x for 2012 You are responsible for withholding and paying employment taxes for your employees. Where to file 1040x for 2012 You are also required to file employment tax returns. Where to file 1040x for 2012 These requirements do not apply to amounts that you pay to independent contractors. Where to file 1040x for 2012 The rules discussed in this publication apply only to workers who are your employees. Where to file 1040x for 2012 In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Where to file 1040x for 2012 For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Where to file 1040x for 2012 Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Where to file 1040x for 2012 The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. Where to file 1040x for 2012 Crew Leaders If you are a crew leader, you are an employer of farmworkers. Where to file 1040x for 2012 A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Where to file 1040x for 2012 If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Where to file 1040x for 2012 For FUTA tax rules, see section 10. Where to file 1040x for 2012 Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Where to file 1040x for 2012 See Publication 541, Partnerships, for more details. Where to file 1040x for 2012 The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Where to file 1040x for 2012 Exception—Qualified joint venture. Where to file 1040x for 2012   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Where to file 1040x for 2012 A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Where to file 1040x for 2012   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Where to file 1040x for 2012 Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Where to file 1040x for 2012   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Where to file 1040x for 2012 If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Where to file 1040x for 2012 Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Where to file 1040x for 2012 However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Where to file 1040x for 2012    Note. Where to file 1040x for 2012 If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. Where to file 1040x for 2012   For more information on qualified joint ventures, visit IRS. Where to file 1040x for 2012 gov and enter “qualified joint venture” in the search box. Where to file 1040x for 2012 Exception—Community income. Where to file 1040x for 2012   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Where to file 1040x for 2012 S. Where to file 1040x for 2012 possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Where to file 1040x for 2012 You may still make an election to be taxed as a qualified joint venture instead of a partnership. Where to file 1040x for 2012 See Exception—Qualified joint venture , earlier in this section. Where to file 1040x for 2012 3. Where to file 1040x for 2012 Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. Where to file 1040x for 2012 You may also be required to withhold, deposit, and report Additional Medicare Tax. Where to file 1040x for 2012 See section 4 for more information. Where to file 1040x for 2012 If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Where to file 1040x for 2012 You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. Where to file 1040x for 2012 FUTA tax is discussed in section 10. Where to file 1040x for 2012 Cash wages include checks, money orders, etc. Where to file 1040x for 2012 Do not count as cash wages the value of food, lodging, and other noncash items. Where to file 1040x for 2012 For more information on what payments are considered taxable wages, see Publication 15 (Circular E). Where to file 1040x for 2012 Commodity wages. Where to file 1040x for 2012   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. Where to file 1040x for 2012 However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. Where to file 1040x for 2012 These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. Where to file 1040x for 2012 Other compensation. Where to file 1040x for 2012   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. Where to file 1040x for 2012 Family members. Where to file 1040x for 2012   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. Where to file 1040x for 2012 However, certain exemptions may apply for your child, spouse, or parent. Where to file 1040x for 2012 See the table, How Do Employment Taxes Apply to Farmwork , in section 12. Where to file 1040x for 2012 Household employees. Where to file 1040x for 2012   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. Where to file 1040x for 2012   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Where to file 1040x for 2012 Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Where to file 1040x for 2012   For more information, see Publication 926, Household Employer's Tax Guide. Where to file 1040x for 2012    Wages for household work may not be a deductible farm expense. Where to file 1040x for 2012 See Publication 225, Farmer's Tax Guide. Where to file 1040x for 2012 Share farmers. Where to file 1040x for 2012   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. Where to file 1040x for 2012 Compensation paid to H-2A visa holders. Where to file 1040x for 2012   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 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. Where to file 1040x for 2012 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Where to file 1040x for 2012   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. Where to file 1040x for 2012 In that case, the worker must give the employer a completed Form W-4. Where to file 1040x for 2012 Federal income tax withheld should be reported in box 2 of Form W-2. Where to file 1040x for 2012 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Where to file 1040x for 2012 For 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. Where to file 1040x for 2012 4. Where to file 1040x for 2012 Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. Where to file 1040x for 2012 You may also be required to withhold Additional Medicare Tax. Where to file 1040x for 2012 For more information, see Additional Medicare Tax withholding , later. Where to file 1040x for 2012 The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. Where to file 1040x for 2012 You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). Where to file 1040x for 2012 The $150 test applies separately to each farmworker that you employ. Where to file 1040x for 2012 If you employ a family of workers, each member is treated separately. Where to file 1040x for 2012 Do not count wages paid by other employers. Where to file 1040x for 2012 The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. Where to file 1040x for 2012 Exceptions. Where to file 1040x for 2012   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Where to file 1040x for 2012   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Where to file 1040x for 2012 Social Security and Medicare Tax Withholding The social security tax rate is 6. Where to file 1040x for 2012 2%, for both the employee and employer, on the first $117,000 paid to each employee. Where to file 1040x for 2012 You must withhold at this rate from each employee and pay a matching amount. Where to file 1040x for 2012 The Medicare tax rate is 1. Where to file 1040x for 2012 45% each for the employee and employer on all wages. Where to file 1040x for 2012 You must withhold at this rate from each employee and pay a matching amount. Where to file 1040x for 2012 There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Where to file 1040x for 2012 Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Where to file 1040x for 2012 For details, see Publication 15-A. Where to file 1040x for 2012 Additional Medicare Tax withholding. Where to file 1040x for 2012   In addition to withholding Medicare tax at 1. Where to file 1040x for 2012 45%, you must withhold a 0. Where to file 1040x for 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Where to file 1040x for 2012 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. Where to file 1040x for 2012 Additional Medicare Tax is only imposed on the employee. Where to file 1040x for 2012 There is no employer share of Additional Medicare Tax. Where to file 1040x for 2012 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. Where to file 1040x for 2012   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). Where to file 1040x for 2012 For more information on Additional Medicare Tax, visit IRS. Where to file 1040x for 2012 gov and enter “Additional Medicare Tax” in the search box. Where to file 1040x for 2012 Employee share paid by employer. Where to file 1040x for 2012   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. Where to file 1040x for 2012 If you do not withhold the taxes, however, you must still pay them. Where to file 1040x for 2012 Any employee social security and Medicare taxes that you pay is additional income to the employee. Where to file 1040x for 2012 Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. Where to file 1040x for 2012 Also, do not count the additional income as wages for FUTA tax purposes. Where to file 1040x for 2012 Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. Where to file 1040x for 2012 See section 7 of Publication 15-A. Where to file 1040x for 2012 Withholding social security and Medicare taxes on nonresident alien employees. Where to file 1040x for 2012   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. Where to file 1040x for 2012 S. Where to file 1040x for 2012 citizen or resident alien. Where to file 1040x for 2012 However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Where to file 1040x for 2012 Also see Compensation paid to H-2A visa holders in section 3. Where to file 1040x for 2012 Religious exemption. Where to file 1040x for 2012    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. Where to file 1040x for 2012 This exemption is available only if both the employee and the employer are members of the sect. Where to file 1040x for 2012   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Where to file 1040x for 2012 5. Where to file 1040x for 2012 Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. Where to file 1040x for 2012 The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. Where to file 1040x for 2012 You may use one of several methods to determine the amount of federal income tax withholding. Where to file 1040x for 2012 They are discussed in section 13. Where to file 1040x for 2012 Form W-4. Where to file 1040x for 2012   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Where to file 1040x for 2012 Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Where to file 1040x for 2012 Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Where to file 1040x for 2012 irs. Where to file 1040x for 2012 gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. Where to file 1040x for 2012   Ask each new employee to give you a signed Form W-4 when starting work. Where to file 1040x for 2012 Make the form effective with the first wage payment. Where to file 1040x for 2012 If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. Where to file 1040x for 2012 Forms in Spanish. Where to file 1040x for 2012   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Where to file 1040x for 2012 For more information, see Publicación 17(SP). Where to file 1040x for 2012 Effective date of Form W-4. Where to file 1040x for 2012   A Form W-4 remains in effect until the employee gives you a new one. Where to file 1040x for 2012 When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. Where to file 1040x for 2012 Do not adjust withholding retroactively. Where to file 1040x for 2012 If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Where to file 1040x for 2012 For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Where to file 1040x for 2012 A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Where to file 1040x for 2012 Completing Form W-4. Where to file 1040x for 2012   The amount of federal income tax withholding is based on marital status and withholding allowances. Where to file 1040x for 2012 Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Where to file 1040x for 2012 However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Where to file 1040x for 2012   Employees may claim fewer withholding allowances than they are entitled to claim. Where to file 1040x for 2012 They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. Where to file 1040x for 2012   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Where to file 1040x for 2012 Along with Form W-4, you may wish to order Publication 505 for use by your employees. Where to file 1040x for 2012    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Where to file 1040x for 2012 If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Where to file 1040x for 2012 Exemption from federal income tax withholding. Where to file 1040x for 2012   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. Where to file 1040x for 2012 See the Form W-4 instructions for more information. Where to file 1040x for 2012 However, the wages are still subject to social security and Medicare taxes. Where to file 1040x for 2012   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Where to file 1040x for 2012 To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Where to file 1040x for 2012 If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. Where to file 1040x for 2012 If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Where to file 1040x for 2012 Withholding income taxes on the wages of nonresident alien employees. Where to file 1040x for 2012   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Where to file 1040x for 2012 However, see Publication 515 for exceptions to this general rule. Where to file 1040x for 2012 Also see Compensation paid to H-2A visa workers in section 3. Where to file 1040x for 2012 Withholding adjustment for nonresident alien employees. Where to file 1040x for 2012   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. Where to file 1040x for 2012 This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. Where to file 1040x for 2012 See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). Where to file 1040x for 2012 Nonresident alien employee's Form W-4. Where to file 1040x for 2012   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Where to file 1040x for 2012   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Where to file 1040x for 2012    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Where to file 1040x for 2012 Form 8233. Where to file 1040x for 2012   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Where to file 1040x for 2012 See Publication 515 for details. Where to file 1040x for 2012 IRS review of requested Forms W-4. Where to file 1040x for 2012   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Where to file 1040x for 2012 You may also be directed to send certain Forms W-4 to the IRS. Where to file 1040x for 2012 You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Where to file 1040x for 2012 Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Where to file 1040x for 2012 The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. Where to file 1040x for 2012 When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Where to file 1040x for 2012   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Where to file 1040x for 2012 However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). Where to file 1040x for 2012 Initial lock-in letter. Where to file 1040x for 2012   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. Where to file 1040x for 2012 In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. Where to file 1040x for 2012 You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. Where to file 1040x for 2012 If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. Where to file 1040x for 2012 You may follow any reasonable business practice to furnish the employee copy to the employee. Where to file 1040x for 2012 Implementation of lock-in letter. Where to file 1040x for 2012   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. Where to file 1040x for 2012 You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. Where to file 1040x for 2012 The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. Where to file 1040x for 2012 Seasonal employees and employees not currently performing services. Where to file 1040x for 2012   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. Where to file 1040x for 2012 You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. Where to file 1040x for 2012 You reasonably expect the employee to resume services within 12 months of the date of the notice. Where to file 1040x for 2012 The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. Where to file 1040x for 2012 Termination and re-hire of employees. Where to file 1040x for 2012   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. Where to file 1040x for 2012 You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. Where to file 1040x for 2012 Modification notice. Where to file 1040x for 2012   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. Where to file 1040x for 2012 The modification notice may change the marital status and/or the number of withholding allowances permitted. Where to file 1040x for 2012 You must withhold federal income tax based on the effective date specified in the modification notice. Where to file 1040x for 2012 New Form W-4 after IRS notice. Where to file 1040x for 2012   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. Where to file 1040x for 2012 You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. Where to file 1040x for 2012 If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. Where to file 1040x for 2012   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Where to file 1040x for 2012 Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. Where to file 1040x for 2012 Substitute Forms W-4. Where to file 1040x for 2012   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. Where to file 1040x for 2012 Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. Where to file 1040x for 2012 gov to obtain copies of Form W-4. Where to file 1040x for 2012   You may use a substitute version of Form W-4 to meet your business needs. Where to file 1040x for 2012 However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. Where to file 1040x for 2012 At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. Where to file 1040x for 2012   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. Where to file 1040x for 2012 However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. Where to file 1040x for 2012 Invalid Forms W-4. Where to file 1040x for 2012   Any unauthorized change or addition to Form W-4 makes it invalid. Where to file 1040x for 2012 This includes taking out any language by which the employee certifies that the form is correct. Where to file 1040x for 2012 A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. Where to file 1040x for 2012 An employee who submits a false Form W-4 may be subject to a $500 penalty. Where to file 1040x for 2012 You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. Where to file 1040x for 2012   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Where to file 1040x for 2012 Tell the employee that it is invalid and ask for another one. Where to file 1040x for 2012 If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. Where to file 1040x for 2012 However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. Where to file 1040x for 2012   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. Where to file 1040x for 2012 R. Where to file 1040x for 2012 B. Where to file 1040x for 2012 455, available at www. Where to file 1040x for 2012 irs. Where to file 1040x for 2012 gov/irb/2007-35_IRB/ar10. Where to file 1040x for 2012 html. Where to file 1040x for 2012 Amounts exempt from levy on wages, salary, and other income. Where to file 1040x for 2012   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Where to file 1040x for 2012 Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. Where to file 1040x for 2012 If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. Where to file 1040x for 2012 How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. Where to file 1040x for 2012 Wage bracket tables. Where to file 1040x for 2012 See section 13 for directions on how to use the tables. Where to file 1040x for 2012 Percentage method. Where to file 1040x for 2012 See section 13 for directions on how to use the percentage method. Where to file 1040x for 2012 Alternative formula tables for percentage method withholding. Where to file 1040x for 2012 See Publication 15-A. Where to file 1040x for 2012 Wage bracket percentage method withholding tables. Where to file 1040x for 2012 See Publication 15-A. Where to file 1040x for 2012 Other alternative methods. Where to file 1040x for 2012 See Publication 15-A. Where to file 1040x for 2012 Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. Where to file 1040x for 2012 If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. Where to file 1040x for 2012 Supplemental wages. Where to file 1040x for 2012   Supplemental wages are wage payments to an employee that are not regular wages. Where to file 1040x for 2012 They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Where to file 1040x for 2012 Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Where to file 1040x for 2012   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. Where to file 1040x for 2012   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. Where to file 1040x for 2012 If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Where to file 1040x for 2012 Withhold a flat 25% (no other percentage allowed). Where to file 1040x for 2012 If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Where to file 1040x for 2012 If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Where to file 1040x for 2012 Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Where to file 1040x for 2012 Subtract the tax withheld from the regular wages. Where to file 1040x for 2012 Withhold the remaining tax from the supplemental wages. Where to file 1040x for 2012 If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. Where to file 1040x for 2012 If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. Where to file 1040x for 2012 This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Where to file 1040x for 2012    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. Where to file 1040x for 2012 See section 7 in Publication 15 (Circular E) for details. Where to file 1040x for 2012   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. Where to file 1040x for 2012 6. Where to file 1040x for 2012 Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Where to file 1040x for 2012 Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. Where to file 1040x for 2012 This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. Where to file 1040x for 2012 You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. Where to file 1040x for 2012 You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. Where to file 1040x for 2012 If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. Where to file 1040x for 2012 If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. Where to file 1040x for 2012 If Form W-2 is not required, you must notify the employee by February 7, 2014. Where to file 1040x for 2012 7. Where to file 1040x for 2012 Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. Where to file 1040x for 2012 You must use electronic funds transfer to make all federal tax deposits. Where to file 1040x for 2012 See How To Deposit , later in this section. Where to file 1040x for 2012 The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. Where to file 1040x for 2012 For more information, see COBRA premium assistance credit under Introduction. Where to file 1040x for 2012 Payment with return. Where to file 1040x for 2012   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. Where to file 1040x for 2012 You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. Where to file 1040x for 2012 However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. Where to file 1040x for 2012 You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. Where to file 1040x for 2012 This payment may be $2,500 or more. Where to file 1040x for 2012 Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Where to file 1040x for 2012 Semiweekly schedule depositors must timely deposit the amount. Where to file 1040x for 2012 See Accuracy of Deposits Rule and How To Deposit, later in this section. Where to file 1040x for 2012 When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. Where to file 1040x for 2012 See Employers of Both Farm and Nonfarm Workers, later in this section. Where to file 1040x for 2012 The rules for determining when to deposit Form 943 taxes are discussed below. Where to file 1040x for 2012 See section 10 for the separate rules that apply to FUTA tax. Where to file 1040x for 2012 Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. Where to file 1040x for 2012 The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. Where to file 1040x for 2012 The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). Where to file 1040x for 2012 The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. Where to file 1040x for 2012 If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. Where to file 1040x for 2012 If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. Where to file 1040x for 2012 Lookback period. Where to file 1040x for 2012   The lookback period is the second calendar year preceding the current calendar year. Where to file 1040x for 2012 For example, the lookback period for 2014 is 2012. Where to file 1040x for 2012 Example of deposit schedule based on lookback period. Where to file 1040x for 2012 Rose Co. Where to file 1040x for 2012 reported taxes on Form 943 as follows. Where to file 1040x for 2012 2012 — $48,000 2013 — $60,000 Rose Co. Where to file 1040x for 2012 is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. Where to file 1040x for 2012 However, for 2015, Rose Co. Where to file 1040x for 2012 is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Where to file 1040x for 2012 Adjustments to lookback period taxes. Where to file 1040x for 2012   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). Where to file 1040x for 2012 Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Where to file 1040x for 2012 Example of adjustments. Where to file 1040x for 2012 An employer originally reported total tax of $45,000 for the lookback period in 2012. Where to file 1040x for 2012 The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. Where to file 1040x for 2012 The total tax reported in the lookback period is still $45,000. Where to file 1040x for 2012 The $10,000 adjustment is also not treated as part of the 2014 taxes. Where to file 1040x for 2012 Deposit period. Where to file 1040x for 2012   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Where to file 1040x for 2012 For monthly schedule depositors, the deposit period is a calendar month. Where to file 1040x for 2012 The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Where to file 1040x for 2012 Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Where to file 1040x for 2012 You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. Where to file 1040x for 2012 Monthly schedule example. Where to file 1040x for 2012   Red Co. Where to file 1040x for 2012 is a seasonal employer and a monthly schedule depositor. Where to file 1040x for 2012 It pays wages each Friday. Where to file 1040x for 2012 It paid wages during August 2014, but did not pay any wages during September. Where to file 1040x for 2012 Red Co. Where to file 1040x for 2012 must deposit the combined tax liabilities for the August paydays by September 15. Where to file 1040x for 2012 Red Co. Where to file 1040x for 2012 does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. Where to file 1040x for 2012 New employers. Where to file 1040x for 2012   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Where to file 1040x for 2012 Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). Where to file 1040x for 2012 Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. Where to file 1040x for 2012 Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Where to file 1040x for 2012 Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Where to file 1040x for 2012 Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. Where to file 1040x for 2012 For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. Where to file 1040x for 2012 If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Where to file 1040x for 2012 Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. Where to file 1040x for 2012 Semiweekly Deposit Schedule IF the payday falls on a. Where to file 1040x for 2012 . Where to file 1040x for 2012 . Where to file 1040x for 2012 THEN deposit taxes by the following. Where to file 1040x for 2012 . Where to file 1040x for 2012 . Where to file 1040x for 2012 Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. Where to file 1040x for 2012   Green, Inc. Where to file 1040x for 2012 , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Where to file 1040x for 2012 Green, Inc. Where to file 1040x for 2012 , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Where to file 1040x for 2012 Green, Inc. Where to file 1040x for 2012 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). Where to file 1040x for 2012 Semiweekly deposit period spanning two quarters. Where to file 1040x for 2012   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Where to file 1040x for 2012 For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Where to file 1040x for 2012 Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Where to file 1040x for 2012 Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Where to file 1040x for 2012 A business day is any day other than a Saturday, Sunday, or legal holiday. Where to file 1040x for 2012 For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Where to file 1040x for 2012 Semiweekly schedule depositors   will always have 3 business days to make a deposit. Where to file 1040x for 2012 That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. Where to file 1040x for 2012 For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Where to file 1040x for 2012 Legal holiday. Where to file 1040x for 2012   The term “legal holiday” means any legal holiday in the District of Columbia. Where to file 1040x for 2012 Legal holidays for 2014 are listed below. Where to file 1040x for 2012 January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Where to file 1040x for 2012 February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Where to file 1040x for 2012 For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. Where to file 1040x for 2012 For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Where to file 1040x for 2012 Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Where to file 1040x for 2012 However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Where to file 1040x for 2012 For example, Fir Co. Where to file 1040x for 2012 is a semiweekly schedule depositor. Where to file 1040x for 2012 On Monday, Fir Co. Where to file 1040x for 2012 accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. Where to file 1040x for 2012 On Tuesday, Fir Co. Where to file 1040x for 2012 accumulates additional taxes of $30,000. Where to file 1040x for 2012 Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Where to file 1040x for 2012 does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Where to file 1040x for 2012 If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. Where to file 1040x for 2012 Example of the $100,000 next-day deposit rule. Where to file 1040x for 2012   Elm, Inc. Where to file 1040x for 2012 , started its business on May 1, 2014. Where to file 1040x for 2012 Because Elm, Inc. Where to file 1040x for 2012 , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. Where to file 1040x for 2012 , is a monthly schedule depositor. Where to file 1040x for 2012 On May 8, Elm, Inc. Where to file 1040x for 2012 , paid wages for the first time and accumulated taxes of $50,000. Where to file 1040x for 2012 On May 9 (Friday), Elm, Inc. Where to file 1040x for 2012 , paid wages and accumulated taxes of $60,000, for a total of $110,000. Where to file 1040x for 2012 Because Elm, Inc. Where to file 1040x for 2012 , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. Where to file 1040x for 2012 Elm, Inc. Where to file 1040x for 2012 , became a semiweekly schedule depositor on May 10. Where to file 1040x for 2012 It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Where to file 1040x for 2012 Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Where to file 1040x for 2012 However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Where to file 1040x for 2012 Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. Where to file 1040x for 2012 The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Where to file 1040x for 2012 Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. Where to file 1040x for 2012 You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. Where to file 1040x for 2012 Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. Where to file 1040x for 2012 For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). Where to file 1040x for 2012 How To Deposit You must deposit employment taxes by electronic funds transfer. Where to file 1040x for 2012 See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Where to file 1040x for 2012 Electronic deposit requirement. Where to file 1040x for 2012   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Where to file 1040x for 2012 Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Where to file 1040x for 2012 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. Where to file 1040x for 2012   EFTPS is a free service provided by the Department of Treasury. Where to file 1040x for 2012 To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). Where to file 1040x for 2012 You can also visit the EFTPS website at www. Where to file 1040x for 2012 eftps. Where to file 1040x for 2012 gov. Where to file 1040x for 2012 Additional information about EFTPS is also available in Publication 966. Where to file 1040x for 2012 New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Where to file 1040x for 2012 Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. Where to file 1040x for 2012 See When you receive your EIN in section 1 for more information. Where to file 1040x for 2012 Deposit record. Where to file 1040x for 2012   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Where to file 1040x for 2012 The number can be used as a receipt or to trace the payment. Where to file 1040x for 2012 Depositing on time. Where to file 1040x for 2012   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Where to file 1040x for 2012 m. Where to file 1040x for 2012 Eastern time the day before the date a deposit is due. Where to file 1040x for 2012 If you use a third party to make a deposit on your behalf, they may have different cutoff times. Where to file 1040x for 2012 Same-day payment option. Where to file 1040x for 2012   If you fail to initiate a deposit transaction on EFTPS by 8 p. Where to file 1040x for 2012 m. Where to file 1040x for 2012 Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Where to file 1040x for 2012 To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Where to file 1040x for 2012 Please check with your financial institution regarding availability, deadlines, and costs. Where to file 1040x for 2012 Your financial institution may charge you a fee for payments made this way. Where to file 1040x for 2012 To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. Where to file 1040x for 2012 eftps. Where to file 1040x for 2012 gov to download the Same-Day Payment Worksheet. Where to file 1040x for 2012 Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. Where to file 1040x for 2012 The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Where to file 1040x for 2012 IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Where to file 1040x for 2012 For amounts not properly deposited or not deposited on time, the penalty rates are shown next. Where to file 1040x for 2012 Penalty Charged for. Where to file 1040x for 2012 . Where to file 1040x for 2012 . Where to file 1040x for 2012 2% Deposits made 1 to 5 days late. Where to file 1040x for 2012 5% Deposits made 6 to 15 days late. Where to file 1040x for 2012 10% Deposits made 16 or more days late. Where to file 1040x for 2012 Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. Where to file 1040x for 2012 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. Where to file 1040x for 2012 See Payment with return , earlier in this section, for exceptions. Where to file 1040x for 2012 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Where to file 1040x for 2012 Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Where to file 1040x for 2012 Order in which deposits are applied. Where to file 1040x for 2012   Deposits generally are applied to the most recent tax liability within the year. Where to file 1040x for 2012 If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Where to file 1040x for 2012 Follow the instructions on the penalty notice that you received. Where to file 1040x for 2012 For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. Where to file 1040x for 2012 You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Where to file 1040x for 2012 irs. Where to file 1040x for 2012 gov/pub/irs-irbs/irb01-50. Where to file 1040x for 2012 pdf. Where to file 1040x for 2012 Example. Where to file 1040x for 2012 Cedar, Inc. Where to file 1040x for 2012 , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Where to file 1040x for 2012 It does not make the deposit on July 15. Where to file 1040x for 2012 On August 15, Cedar, Inc. Where to file 1040x for 2012 , deposits $2,000. Where to file 1040x for 2012 Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Where to file 1040x for 2012 Accordingly, $500 of the July 15 liability remains undeposited. Where to file 1040x for 2012 The penalty on this underdeposit will apply as explained above. Where to file 1040x for 2012 Trust fund recovery penalty. Where to file 1040x for 2012   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Where to file 1040x for 2012 The penalty is the full amount of the unpaid trust fund tax. Where to file 1040x for 2012 This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Where to file 1040x for 2012   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Where to file 1040x for 2012   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. Where to file 1040x for 2012 A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Where to file 1040x for 2012    Willfully means voluntarily, consciously, and intentionally. Where to file 1040x for 2012 A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Where to file 1040x for 2012 “Average” failure-to-deposit penalty. Where to file 1040x for 2012   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. Where to file 1040x for 2012 IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. Where to file 1040x for 2012 Completed Form 943, line 17, instead of Form 943-A. Where to file 1040x for 2012 Failed to attach a properly completed Form 943-A. Where to file 1040x for 2012 Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Where to file 1040x for 2012   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Where to file 1040x for 2012 Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Where to file 1040x for 2012   You can avoid the penalty by reviewing your return before filing it. Where to file 1040x for 2012 Follow these steps before filing your Form 943. Where to file 1040x for 2012 If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. Where to file 1040x for 2012 If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. Where to file 1040x for 2012 Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. Where to file 1040x for 2012 Do not show negative amounts on Form 943, line 17, or Form 943-A. Where to file 1040x for 2012 For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. Where to file 1040x for 2012 Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Where to file 1040x for 2012 Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. Where to file 1040x for 2012 If a deposit is due, deposi