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Where To Get Tax Form 1040x

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Where To Get Tax Form 1040x

Where to get tax form 1040x Publication 516 - Main Content Table of Contents U. Where to get tax form 1040x S. Where to get tax form 1040x Tax ReturnFiling Information Foreign Bank Accounts U. Where to get tax form 1040x S. Where to get tax form 1040x Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Where to get tax form 1040x U. Where to get tax form 1040x S. Where to get tax form 1040x Tax Return Filing Information If you are a U. Where to get tax form 1040x S. Where to get tax form 1040x citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Where to get tax form 1040x However, the special rules explained in the following discussions may apply to you. Where to get tax form 1040x See also Tax Treaty Benefits, later. Where to get tax form 1040x When To File and Pay Most individual tax returns cover a calendar year, January through December. Where to get tax form 1040x The regular due date for these tax returns is April 15 of the following year. Where to get tax form 1040x If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Where to get tax form 1040x If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Where to get tax form 1040x You must pay interest on any tax not paid by the regular due date. Where to get tax form 1040x Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Where to get tax form 1040x See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Where to get tax form 1040x If your return is filed late, the postmark or delivery service date does not determine the date of filing. Where to get tax form 1040x In that case, your return is considered filed when it is received by the IRS. Where to get tax form 1040x Extensions You may be able to get an extension of time to file your return and pay your tax. Where to get tax form 1040x Automatic 2-month extension. Where to get tax form 1040x   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Where to get tax form 1040x S. Where to get tax form 1040x citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Where to get tax form 1040x To get this extension, you must attach a statement to your return explaining how you qualified. Where to get tax form 1040x You will owe interest on any tax not paid by the regular due date of your return. Where to get tax form 1040x Married taxpayers. Where to get tax form 1040x   If you file a joint return, either you or your spouse can qualify for the automatic extension. Where to get tax form 1040x If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Where to get tax form 1040x Additional extension. Where to get tax form 1040x   You can apply for an additional extension of time to file your return by filing Form 4868. Where to get tax form 1040x You must file Form 4868 by the due date for your income tax return. Where to get tax form 1040x   Generally, you must file it by April 15. Where to get tax form 1040x However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Where to get tax form 1040x Check the box on line 8 of Form 4868. Where to get tax form 1040x Payment of tax. Where to get tax form 1040x   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Where to get tax form 1040x The late-payment penalty applies if, through withholding, etc. Where to get tax form 1040x , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Where to get tax form 1040x Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Where to get tax form 1040x Electronic filing. Where to get tax form 1040x   You can file for the additional extension by phone, using your home computer, or through a tax professional. Where to get tax form 1040x See Form 4868 for more information. Where to get tax form 1040x Limit on additional extensions. Where to get tax form 1040x   You generally cannot get a total extension of more than 6 months. Where to get tax form 1040x However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Where to get tax form 1040x   For more information, see Publication 54. Where to get tax form 1040x Foreign Bank Accounts You must file Form TD F 90-22. Where to get tax form 1040x 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Where to get tax form 1040x This applies if the combined assets in the account(s) were more than $10,000. Where to get tax form 1040x Do not include accounts in a U. Where to get tax form 1040x S. Where to get tax form 1040x military banking facility operated by a U. Where to get tax form 1040x S. Where to get tax form 1040x financial institution. Where to get tax form 1040x File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Where to get tax form 1040x Do not attach it to Form 1040. Where to get tax form 1040x If you are required to file Form TD F 90-22. Where to get tax form 1040x 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Where to get tax form 1040x You also may be required to file Form 8938 with your U. Where to get tax form 1040x S. Where to get tax form 1040x income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Where to get tax form 1040x For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Where to get tax form 1040x For more information, see Form 8938 and its instructions. Where to get tax form 1040x U. Where to get tax form 1040x S. Where to get tax form 1040x Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Where to get tax form 1040x If you are a U. Where to get tax form 1040x S. Where to get tax form 1040x citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Where to get tax form 1040x S. Where to get tax form 1040x law. Where to get tax form 1040x This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Where to get tax form 1040x If you are a nonresident alien, your income from sources outside the United States is not subject to U. Where to get tax form 1040x S. Where to get tax form 1040x tax. Where to get tax form 1040x Foreign Earned Income Exclusion Employees of the U. Where to get tax form 1040x S. Where to get tax form 1040x Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Where to get tax form 1040x S. Where to get tax form 1040x Government as an employee. Where to get tax form 1040x But see Other Employment, later. Where to get tax form 1040x Special Situations In the following two situations, your pay is from the U. Where to get tax form 1040x S. Where to get tax form 1040x Government and does not qualify for the foreign earned income exclusion. Where to get tax form 1040x U. Where to get tax form 1040x S. Where to get tax form 1040x agency reimbursed by foreign country. Where to get tax form 1040x   If you are a U. Where to get tax form 1040x S. Where to get tax form 1040x Government employee paid by a U. Where to get tax form 1040x S. Where to get tax form 1040x agency to perform services in a foreign country, your pay is from the U. Where to get tax form 1040x S. Where to get tax form 1040x Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Where to get tax form 1040x This is true even if the U. Where to get tax form 1040x S. Where to get tax form 1040x agency is reimbursed by the foreign government. Where to get tax form 1040x Employees of post exchanges, etc. Where to get tax form 1040x   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Where to get tax form 1040x S. Where to get tax form 1040x Government, the earnings you receive are paid by the U. Where to get tax form 1040x S. Where to get tax form 1040x Government. Where to get tax form 1040x This is true whether they are paid from appropriated or nonappropriated funds. Where to get tax form 1040x These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Where to get tax form 1040x Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Where to get tax form 1040x Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Where to get tax form 1040x In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Where to get tax form 1040x S. Where to get tax form 1040x citizens or green card holders. Where to get tax form 1040x Consequently, if you are a U. Where to get tax form 1040x S. Where to get tax form 1040x citizen or green card holder, you will generally not be entitled to reduce your U. Where to get tax form 1040x S. Where to get tax form 1040x tax on your government pay. Where to get tax form 1040x If you are neither a U. Where to get tax form 1040x S. Where to get tax form 1040x citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Where to get tax form 1040x Review the treaty text carefully. Where to get tax form 1040x U. Where to get tax form 1040x S. Where to get tax form 1040x citizens must always file Form 1040. Where to get tax form 1040x Non-U. Where to get tax form 1040x S. Where to get tax form 1040x citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Where to get tax form 1040x If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Where to get tax form 1040x Most income tax treaties contain an article providing relief from double taxation. Where to get tax form 1040x Many treaties contain special foreign tax credit rules for U. Where to get tax form 1040x S. Where to get tax form 1040x citizens who are residents of a treaty country. Where to get tax form 1040x For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Where to get tax form 1040x Allowances, Differentials, and Special Pay Most payments received by U. Where to get tax form 1040x S. Where to get tax form 1040x Government civilian employees for working abroad, including pay differentials, are taxable. Where to get tax form 1040x However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Where to get tax form 1040x The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Where to get tax form 1040x Pay differentials. Where to get tax form 1040x   Pay differentials you receive as financial incentives for employment abroad are taxable. Where to get tax form 1040x Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Where to get tax form 1040x   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Where to get tax form 1040x The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Where to get tax form 1040x Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Where to get tax form 1040x Foreign areas allowances. Where to get tax form 1040x   Certain foreign areas allowances are tax free. Where to get tax form 1040x Your employer should not have included these allowances as wages on your Form W-2. Where to get tax form 1040x   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Where to get tax form 1040x Title I, chapter 9, of the Foreign Service Act of 1980. Where to get tax form 1040x Section 4 of the Central Intelligence Agency Act of 1949, as amended. Where to get tax form 1040x Title II of the Overseas Differentials and Allowances Act. Where to get tax form 1040x Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Where to get tax form 1040x These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Where to get tax form 1040x Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Where to get tax form 1040x Cost-of-living allowances. Where to get tax form 1040x   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Where to get tax form 1040x The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Where to get tax form 1040x Cost-of-living allowances are not included on your Form W-2. Where to get tax form 1040x Federal court employees. Where to get tax form 1040x   If you are a federal court employee, the preceding paragraph also applies to you. Where to get tax form 1040x The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Where to get tax form 1040x American Institute in Taiwan. Where to get tax form 1040x   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Where to get tax form 1040x S. Where to get tax form 1040x tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Where to get tax form 1040x S. Where to get tax form 1040x Government. Where to get tax form 1040x Federal reemployment payments after serving with an international organization. Where to get tax form 1040x   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Where to get tax form 1040x These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Where to get tax form 1040x Allowances or reimbursements for travel and transportation expenses. Where to get tax form 1040x   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Where to get tax form 1040x Lodging furnished to a principal representative of the United States. Where to get tax form 1040x   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Where to get tax form 1040x However, amounts paid by the U. Where to get tax form 1040x S. Where to get tax form 1040x government for your usual costs of operating and maintaining your household are taxable. Where to get tax form 1040x If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Where to get tax form 1040x Peace Corps. Where to get tax form 1040x   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Where to get tax form 1040x Taxable allowances. Where to get tax form 1040x   The following allowances must be included on your Form W-2 and reported on your return as wages. Where to get tax form 1040x If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Where to get tax form 1040x The part of living allowances designated by the Director of the Peace Corps as basic compensation. Where to get tax form 1040x This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Where to get tax form 1040x Leave allowances. Where to get tax form 1040x Readjustment allowances or “termination payments. Where to get tax form 1040x ” Taxable allowances are considered received by you when credited to your account. Where to get tax form 1040x Example. Where to get tax form 1040x Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Where to get tax form 1040x Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Where to get tax form 1040x Nontaxable allowances. Where to get tax form 1040x   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Where to get tax form 1040x These allowances should not be included on your Form W-2. Where to get tax form 1040x These allowances are tax free whether paid by the U. Where to get tax form 1040x S. Where to get tax form 1040x Government or the foreign country in which you are stationed. Where to get tax form 1040x Other Income Other employment. Where to get tax form 1040x   If, in addition to your U. Where to get tax form 1040x S. Where to get tax form 1040x government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Where to get tax form 1040x In addition, if your spouse is a U. Where to get tax form 1040x S. Where to get tax form 1040x citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Where to get tax form 1040x For more information, see Publication 54. Where to get tax form 1040x The tax treaty rules relating to income from personal services generally apply to income from private employment. Where to get tax form 1040x As discussed above, the saving clause applies to you if you are a U. Where to get tax form 1040x S. Where to get tax form 1040x citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Where to get tax form 1040x Sale of personal property. Where to get tax form 1040x   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Where to get tax form 1040x S. Where to get tax form 1040x dollars, the excess of the amount received in U. Where to get tax form 1040x S. Where to get tax form 1040x dollars over the cost or other basis of the property is a capital gain. Where to get tax form 1040x Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Where to get tax form 1040x However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Where to get tax form 1040x Sale of your home. Where to get tax form 1040x   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Where to get tax form 1040x Losses are not deductible. Where to get tax form 1040x   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Where to get tax form 1040x Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Where to get tax form 1040x   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Where to get tax form 1040x   For detailed information on selling your home, see Publication 523. Where to get tax form 1040x Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Where to get tax form 1040x Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Where to get tax form 1040x These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Where to get tax form 1040x Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Where to get tax form 1040x Your tax home is not limited to the Embassy, consulate, or duty station. Where to get tax form 1040x It includes the entire city or general area in which your principal place of employment is located. Where to get tax form 1040x Traveling away from home. Where to get tax form 1040x   You are traveling away from home if you meet both of the following requirements. Where to get tax form 1040x Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Where to get tax form 1040x You need to get sleep or rest to meet the demands of your work while away from home. Where to get tax form 1040x This requirement is not satisfied by merely napping in your car. Where to get tax form 1040x You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Where to get tax form 1040x Temporary assignment. Where to get tax form 1040x   If your assignment or job away from your tax home is temporary, your tax home does not change. Where to get tax form 1040x You are considered to be away from home for the whole period, and your travel expenses are deductible. Where to get tax form 1040x Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Where to get tax form 1040x   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Where to get tax form 1040x An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Where to get tax form 1040x   You must determine whether your assignment is temporary or indefinite when you start work. Where to get tax form 1040x If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Where to get tax form 1040x Employment that is initially temporary may become indefinite due to changed circumstances. Where to get tax form 1040x A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Where to get tax form 1040x Exception for federal crime investigations or prosecutions. Where to get tax form 1040x   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Where to get tax form 1040x This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Where to get tax form 1040x Limit on meals and entertainment. Where to get tax form 1040x   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Where to get tax form 1040x However, the limit does not apply to expenses reimbursed under a U. Where to get tax form 1040x S. Where to get tax form 1040x Government expense allowance arrangement. Where to get tax form 1040x Individuals subject to hours of service limits. Where to get tax form 1040x   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Where to get tax form 1040x   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Where to get tax form 1040x Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Where to get tax form 1040x Interstate truck operators and bus drivers who are under Department of Transportation regulations. Where to get tax form 1040x Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Where to get tax form 1040x Certain merchant mariners who are under Coast Guard regulations. Where to get tax form 1040x Primary purpose of trip must be for business. Where to get tax form 1040x   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Where to get tax form 1040x However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Where to get tax form 1040x   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Where to get tax form 1040x This applies even if you engage in business activities while there. Where to get tax form 1040x However, you can deduct any expenses while at your destination that are directly related to your business. Where to get tax form 1040x Expenses paid for others. Where to get tax form 1040x   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Where to get tax form 1040x Home leave. Where to get tax form 1040x   The Foreign Service Act requires U. Where to get tax form 1040x S. Where to get tax form 1040x citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Where to get tax form 1040x This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Where to get tax form 1040x   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Where to get tax form 1040x You must be able to verify these amounts in order to claim them. Where to get tax form 1040x Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Where to get tax form 1040x More information. Where to get tax form 1040x   See chapter 1 of Publication 463 for more information on travel expenses. Where to get tax form 1040x Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Where to get tax form 1040x Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Where to get tax form 1040x They do not include expenses you have when traveling away from home overnight. Where to get tax form 1040x Those expenses are deductible as travel expenses and are discussed earlier. Where to get tax form 1040x Commuting. Where to get tax form 1040x   You cannot deduct your transportation costs of going between your home and your regular business location. Where to get tax form 1040x These costs are personal commuting expenses. Where to get tax form 1040x   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Where to get tax form 1040x   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Where to get tax form 1040x More information. Where to get tax form 1040x   For more information on transportation expenses, see chapter 4 of Publication 463. Where to get tax form 1040x Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Where to get tax form 1040x Membership dues. Where to get tax form 1040x   You can deduct membership dues you pay to professional societies that relate to your business or profession. Where to get tax form 1040x Subscriptions. Where to get tax form 1040x   You can deduct subscriptions to professional publications that relate to your business or profession. Where to get tax form 1040x Educational expenses. Where to get tax form 1040x   Generally, educational expenses are considered to be personal expenses and are not deductible. Where to get tax form 1040x However, under some circumstances, educational expenses are deductible as business expenses. Where to get tax form 1040x   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Where to get tax form 1040x   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Where to get tax form 1040x These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Where to get tax form 1040x   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Where to get tax form 1040x    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Where to get tax form 1040x However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Where to get tax form 1040x These benefits are explained in Publication 970. Where to get tax form 1040x Foreign service representation expenses. Where to get tax form 1040x   If you are an employee of the U. Where to get tax form 1040x S. Where to get tax form 1040x Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Where to get tax form 1040x If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Where to get tax form 1040x You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Where to get tax form 1040x The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Where to get tax form 1040x    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Where to get tax form 1040x These rules are explained in Publication 463. Where to get tax form 1040x Representation expenses. Where to get tax form 1040x   These are expenses that further the interest of the United States abroad. Where to get tax form 1040x They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Where to get tax form 1040x They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Where to get tax form 1040x   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Where to get tax form 1040x These regulations are available on the Internet at www. Where to get tax form 1040x state. Where to get tax form 1040x gov/m/a/als. Where to get tax form 1040x Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Where to get tax form 1040x ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Where to get tax form 1040x Impairment-related work expenses. Where to get tax form 1040x   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Where to get tax form 1040x Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Where to get tax form 1040x These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Where to get tax form 1040x They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Where to get tax form 1040x Loss on conversion of U. Where to get tax form 1040x S. Where to get tax form 1040x dollars into foreign currency. Where to get tax form 1040x   The conversion of U. Where to get tax form 1040x S. Where to get tax form 1040x dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Where to get tax form 1040x Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Where to get tax form 1040x For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Where to get tax form 1040x The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Where to get tax form 1040x You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Where to get tax form 1040x For each trip away from home, the dates you left and returned and the number of days spent on business. Where to get tax form 1040x The destination or area of your travel, described by the name of the city, town, or similar designation. Where to get tax form 1040x The business reason for your travel or the business benefit gained or expected to be gained from your travel. Where to get tax form 1040x How to record your expenses. Where to get tax form 1040x   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Where to get tax form 1040x They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Where to get tax form 1040x You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Where to get tax form 1040x   Each expense should be recorded separately in your records. Where to get tax form 1040x However, some items can be totaled in reasonable categories. Where to get tax form 1040x You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Where to get tax form 1040x You may record tips separately or with the cost of the service. Where to get tax form 1040x    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Where to get tax form 1040x It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Where to get tax form 1040x Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Where to get tax form 1040x It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Where to get tax form 1040x    A canceled check by itself does not prove a business cost. Where to get tax form 1040x You must have other evidence to show that the check was used for a business purpose. Where to get tax form 1040x Your records must be timely. Where to get tax form 1040x   Record the elements for the expense in your account book or other record at or near the time of the expense. Where to get tax form 1040x A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Where to get tax form 1040x Confidential information. Where to get tax form 1040x   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Where to get tax form 1040x However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Where to get tax form 1040x How To Report Business Expenses As a U. Where to get tax form 1040x S. Where to get tax form 1040x Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Where to get tax form 1040x If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Where to get tax form 1040x However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Where to get tax form 1040x If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Where to get tax form 1040x Form 2106 or Form 2106-EZ. Where to get tax form 1040x   You must complete Form 2106 or 2106-EZ to deduct your expenses. Where to get tax form 1040x Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Where to get tax form 1040x Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Where to get tax form 1040x Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Where to get tax form 1040x Form 2106-EZ. Where to get tax form 1040x   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Where to get tax form 1040x You can use Form 2106-EZ if you meet both of the following conditions. Where to get tax form 1040x You are not reimbursed by your employer for any expenses. Where to get tax form 1040x (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Where to get tax form 1040x ) If you claim car expenses, you use the standard mileage rate. Where to get tax form 1040x Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Where to get tax form 1040x Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Where to get tax form 1040x However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Where to get tax form 1040x S. Where to get tax form 1040x Government employee. Where to get tax form 1040x To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Where to get tax form 1040x Closely related to the start of work. Where to get tax form 1040x   The move must be closely related, both in time and in place, to the start of work at the new location. Where to get tax form 1040x In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Where to get tax form 1040x   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Where to get tax form 1040x A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Where to get tax form 1040x Distance test. Where to get tax form 1040x   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Where to get tax form 1040x If you did not have an old job location, your new job location must be at least 50 miles from your former home. Where to get tax form 1040x Time test. Where to get tax form 1040x   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. Where to get tax form 1040x Deductible moving expenses. Where to get tax form 1040x   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Where to get tax form 1040x    The cost of your meals is not a deductible moving expense. Where to get tax form 1040x   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Where to get tax form 1040x For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Where to get tax form 1040x Expenses must be reasonable. Where to get tax form 1040x   You can deduct only those expenses that are reasonable for the circumstances of your move. Where to get tax form 1040x For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Where to get tax form 1040x Members of your household. Where to get tax form 1040x   A member of your household includes anyone who has both your former home and new home as his or her home. Where to get tax form 1040x It does not include a tenant or employee unless you can claim that person as a dependent. Where to get tax form 1040x Retirees. Where to get tax form 1040x   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Where to get tax form 1040x You do not have to meet the time test described earlier. Where to get tax form 1040x Survivors. Where to get tax form 1040x   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Where to get tax form 1040x The move must begin within 6 months after the decedent's death. Where to get tax form 1040x It must be from the decedent's former home outside the United States, and that home must also have been your home. Where to get tax form 1040x You do not have to meet the time test described earlier. Where to get tax form 1040x How to report moving expenses. Where to get tax form 1040x   Use Form 3903 to report your moving expenses and figure your allowable deduction. Where to get tax form 1040x Claim the deduction as an adjustment to income on Form 1040. Where to get tax form 1040x (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Where to get tax form 1040x ) Reimbursements. Where to get tax form 1040x   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Where to get tax form 1040x You also must include in gross income reimbursements paid to you under a nonaccountable plan. Where to get tax form 1040x However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Where to get tax form 1040x Additional information. Where to get tax form 1040x   For additional information about moving expenses, see Publication 521. Where to get tax form 1040x Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Where to get tax form 1040x Contributions. Where to get tax form 1040x   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Where to get tax form 1040x You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Where to get tax form 1040x For more information, see Publication 526, Charitable Contributions. Where to get tax form 1040x Real estate tax and home mortgage interest. Where to get tax form 1040x   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Where to get tax form 1040x You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Where to get tax form 1040x Example. Where to get tax form 1040x Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Where to get tax form 1040x During the year, Adam used the allowance, with other funds, to provide a home for himself. Where to get tax form 1040x His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Where to get tax form 1040x Adam did not have any other expenses related to providing a home for himself. Where to get tax form 1040x Adam must reduce his deductions for home mortgage interest and real estate taxes. Where to get tax form 1040x He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Where to get tax form 1040x The result is 3/4. Where to get tax form 1040x Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Where to get tax form 1040x He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Where to get tax form 1040x Exception to the reduction. Where to get tax form 1040x   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Where to get tax form 1040x Required statement. Where to get tax form 1040x   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Where to get tax form 1040x The statement must contain all of the following information. Where to get tax form 1040x The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Where to get tax form 1040x The amount of otherwise deductible expenses attributable to each type of tax-free income. Where to get tax form 1040x The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Where to get tax form 1040x An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Where to get tax form 1040x   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Where to get tax form 1040x Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Where to get tax form 1040x S. Where to get tax form 1040x income tax liability or deduct them as an itemized deduction when figuring your taxable income. Where to get tax form 1040x Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Where to get tax form 1040x Foreign tax credit. Where to get tax form 1040x   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Where to get tax form 1040x If you choose to figure a credit against your U. Where to get tax form 1040x S. Where to get tax form 1040x tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Where to get tax form 1040x S. Where to get tax form 1040x income tax return. Where to get tax form 1040x    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Where to get tax form 1040x If all your foreign income is exempt from U. Where to get tax form 1040x S. Where to get tax form 1040x tax, you will not be able to claim a foreign tax credit. Where to get tax form 1040x   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Where to get tax form 1040x Exemption from limit. Where to get tax form 1040x   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Where to get tax form 1040x Your only foreign income is passive income, such as interest, dividends, and royalties. Where to get tax form 1040x The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Where to get tax form 1040x The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Where to get tax form 1040x If you make the election, you can claim a foreign tax credit without filing Form 1116. Where to get tax form 1040x However, you cannot carry back or carry over any unused foreign tax to or from this year. Where to get tax form 1040x See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Where to get tax form 1040x Foreign tax deduction. Where to get tax form 1040x   If you choose to deduct all foreign income taxes on your U. Where to get tax form 1040x S. Where to get tax form 1040x income tax return, itemize the deduction on Schedule A (Form 1040). Where to get tax form 1040x You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Where to get tax form 1040x Example. Where to get tax form 1040x Dennis and Christina are married and live and work in Country X. Where to get tax form 1040x Dennis works for the U. Where to get tax form 1040x S. Where to get tax form 1040x Government and Christina is employed by a private company. Where to get tax form 1040x They pay income tax to Country X on Christina's income only. Where to get tax form 1040x Dennis and Christina file a joint tax return and exclude all of Christina's income. Where to get tax form 1040x They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Where to get tax form 1040x Deduction for other foreign taxes. Where to get tax form 1040x   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Where to get tax form 1040x You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Where to get tax form 1040x   You can deduct real property taxes you pay that are imposed on you by a foreign country. Where to get tax form 1040x You take this deduction on Schedule A (Form 1040). Where to get tax form 1040x You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Where to get tax form 1040x More information. Where to get tax form 1040x   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Where to get tax form 1040x Local (Foreign) Tax Return As a U. Where to get tax form 1040x S. Where to get tax form 1040x Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Where to get tax form 1040x Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Where to get tax form 1040x Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Where to get tax form 1040x Review the treaty text carefully to determine whether your U. Where to get tax form 1040x S. Where to get tax form 1040x Government remuneration is taxable in the host country. Where to get tax form 1040x You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Where to get tax form 1040x If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Where to get tax form 1040x If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Where to get tax form 1040x Most income tax treaties contain an article providing relief from double taxation. Where to get tax form 1040x Many treaties contain special foreign tax credit rules for U. Where to get tax form 1040x S. Where to get tax form 1040x citizens who are residents of a treaty country. 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Where to get tax form 1040x Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Where to get tax form 1040x You can obtain a free transcript online at IRS. Where to get tax form 1040x gov by clicking on Order a Return or Account Transcript under “Tools. Where to get tax form 1040x ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Where to get tax form 1040x You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Where to get tax form 1040x Download forms, including talking tax forms, instructions, and publications. Where to get tax form 1040x Order IRS products. Where to get tax form 1040x Research your tax questions. Where to get tax form 1040x Search publications by topic or keyword. Where to get tax form 1040x Use the Internal Revenue Code, regulations, or other official guidance. Where to get tax form 1040x View Internal Revenue Bulletins (IRBs) published in the last few years. Where to get tax form 1040x Figure your withholding allowances using the IRS Withholding Calculator at www. Where to get tax form 1040x irs. Where to get tax form 1040x gov/individuals. Where to get tax form 1040x Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Where to get tax form 1040x gov by typing Alternative Minimum Tax Assistant in the search box. Where to get tax form 1040x Sign up to receive local and national tax news by email. Where to get tax form 1040x Get information on starting and operating a small business. Where to get tax form 1040x Phone. Where to get tax form 1040x Many services are available by phone. Where to get tax form 1040x   Ordering forms, instructions, and publications. Where to get tax form 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Where to get tax form 1040x You should receive your order within 10 days. Where to get tax form 1040x Asking tax questions. Where to get tax form 1040x Call the IRS with your tax questions at 1-800-829-1040. Where to get tax form 1040x Solving problems. Where to get tax form 1040x You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Where to get tax form 1040x An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Where to get tax form 1040x Call your local Taxpayer Assistance Center for an appointment. Where to get tax form 1040x To find the number, go to www. Where to get tax form 1040x irs. Where to get tax form 1040x gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Where to get tax form 1040x TTY/TDD equipment. Where to get tax form 1040x If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Where to get tax form 1040x The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Where to get tax form 1040x These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Where to get tax form 1040x gsa. Where to get tax form 1040x gov/fedrelay. Where to get tax form 1040x TeleTax topics. Where to get tax form 1040x Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Where to get tax form 1040x Checking the status of your 2012 refund. Where to get tax form 1040x To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Where to get tax form 1040x Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Where to get tax form 1040x If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Where to get tax form 1040x Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Where to get tax form 1040x Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to get tax form 1040x Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Where to get tax form 1040x Outside the U. Where to get tax form 1040x S. Where to get tax form 1040x If you are outside the United States, taxpayer assistance is available at the following U. Where to get tax form 1040x S Embassies or consulate. Where to get tax form 1040x Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Where to get tax form 1040x If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Where to get tax form 1040x If you are in a U. Where to get tax form 1040x S. Where to get tax form 1040x territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Where to get tax form 1040x S. Where to get tax form 1040x Virgin Islands) and have a tax question, you can call 1-800-829-1040. Where to get tax form 1040x Evaluating the quality of our telephone services. Where to get tax form 1040x To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Where to get tax form 1040x One method is for a second IRS representative to listen in on or record random telephone calls. Where to get tax form 1040x Another is to ask some callers to complete a short survey at the end of the call. Where to get tax form 1040x Walk-in. Where to get tax form 1040x Some products and services are available on a walk-in basis. Where to get tax form 1040x   Products. Where to get tax form 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where to get tax form 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where to get tax form 1040x Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Where to get tax form 1040x Services. Where to get tax form 1040x You can walk in to your local TAC most business days for personal, face-to-face tax help. Where to get tax form 1040x An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Where to get tax form 1040x If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Where to get tax form 1040x No appointment is necessary—just walk in. Where to get tax form 1040x Before visiting, check www. Where to get tax form 1040x irs. Where to get tax form 1040x gov/localcontacts for hours of operation and services provided. Where to get tax form 1040x If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Where to get tax form 1040x You can leave a message and a representative will call you back within 2 business days. Where to get tax form 1040x All other issues will be handled without an appointment. Where to get tax form 1040x To call your local TAC, go to  www. Where to get tax form 1040x irs. Where to get tax form 1040x gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Where to get tax form 1040x Outside the U. Where to get tax form 1040x S. Where to get tax form 1040x If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Where to get tax form 1040x S. Where to get tax form 1040x Embassies and consulates. Where to get tax form 1040x Mail. Where to get tax form 1040x You can send your order for forms, instructions, and publications to the address below. Where to get tax form 1040x You should receive a response within 10 days after your request is received. Where to get tax form 1040x  Internal Revenue Service 1201 N. Where to get tax form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Where to get tax form 1040x S. Where to get tax form 1040x If you are outside the United States, you can get tax assistance by writing to the address below. Where to get tax form 1040x  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Where to get tax form 1040x   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where to get tax form 1040x Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Where to get tax form 1040x TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Where to get tax form 1040x Remember, the worst thing you can do is nothing at all. Where to get tax form 1040x   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Where to get tax form 1040x You face (or your business is facing) an immediate threat of adverse action. Where to get tax form 1040x You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Where to get tax form 1040x   If you qualify for help, they will do everything they can to get your problem resolved. Where to get tax form 1040x You will be assigned to one advocate who will be with you at every turn. Where to get tax form 1040x TAS has offices in every state, the District of Columbia, and Puerto Rico. Where to get tax form 1040x Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Where to get tax form 1040x And its services are always free. Where to get tax form 1040x   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Where to get tax form 1040x The TAS tax toolkit at www. Where to get tax form 1040x TaxpayerAdvocate. Where to get tax form 1040x irs. Where to get tax form 1040x gov can help you understand these rights. Where to get tax form 1040x   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Where to get tax form 1040x irs. Where to get tax form 1040x gov/advocate. Where to get tax form 1040x You can also call the toll-free number at 1-877-777-4778. Where to get tax form 1040x Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Where to get tax form 1040x These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Where to get tax form 1040x gsa. Where to get tax form 1040x gov/fedrelay. Where to get tax form 1040x   TAS also handles large-scale or systemic problems that affect many taxpayers. Where to get tax form 1040x If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Where to get tax form 1040x irs. Where to get tax form 1040x gov/advocate. Where to get tax form 1040x    Outside the U. Where to get tax form 1040x S. Where to get tax form 1040x If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Where to get tax form 1040x You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Where to get tax form 1040x R. Where to get tax form 1040x 00968-8000 Low Income Taxpayer Clinics (LITCs). Where to get tax form 1040x   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Where to get tax form 1040x Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Where to get tax form 1040x These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Where to get tax form 1040x Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Where to get tax form 1040x For more information and to find a clinic near you, see the LITC page on www. Where to get tax form 1040x irs. Where to get tax form 1040x gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Where to get tax form 1040x This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Where to get tax form 1040x Free tax services. Where to get tax form 1040x   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Where to get tax form 1040x Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Where to get tax form 1040x The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Where to get tax form 1040x The majority of the information and services listed in this publication are available to you free of charge. Where to get tax form 1040x If there is a fee associated with a resource or service, it is listed in the publication. Where to get tax form 1040x   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Where to get tax form 1040x DVD for tax products. Where to get tax form 1040x You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Where to get tax form 1040x Prior-year forms, instructions, and publications. Where to get tax form 1040x Tax Map: an electronic research tool and finding aid. Where to get tax form 1040x Tax law frequently asked questions. Where to get tax form 1040x Tax Topics from the IRS telephone response system. Where to get tax form 1040x Internal Revenue Code—Title 26 of the U. Where to get tax form 1040x S. Where to get tax form 1040x Code. Where to get tax form 1040x Links to other Internet-based tax research materials. Where to get tax form 1040x Fill-in, print, and save features for most tax forms. Where to get tax form 1040x Internal Revenue Bulletins. Where to get tax form 1040x Toll-free and email technical support. Where to get tax form 1040x Two releases during the year. Where to get tax form 1040x  – The first release will ship the beginning of January 2013. Where to get tax form 1040x  – The final release will ship the beginning of March 2013. Where to get tax form 1040x Purchase the DVD from National Technical Information Service (NTIS) at www. Where to get tax form 1040x irs. Where to get tax form 1040x gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Where to get tax form 1040x Prev  Up  Next   Home   More Online Publications
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Awards and Recognitions

USA.gov (formerly FirstGov.gov) has won many awards, and has been widely recognized for its information and services since it launched in 2000.


Awards by Date


September 2012

July 2011

August 2010

June 2009

March 2009

  • USA.gov Director winner, Fed 100
  • Government Information Technology Executive Council (GITEC) Project Management Excellence Award for outstanding project management in Collaborative Government/Web 2.0 Vision.

January 2008

  • Government Customer Support Excellence Award Finalist

January 2009

August 2008

May 2008

April 2008

November 2007

  • President's Quality Award – Office of Personnel Management

October 2007

  • Vignette Village 2007 Excellence Award - Vignette Corporation

September 2007

  • WebAward - Web Marketing Association

August 2007

July 2007

February 2007

  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers

September 2006

August 2006

  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University

July 2006

April 2006

March 2006

  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Stockholm Challenge Award Finalist 2006

January 2006

  • Favorite Places on the Web - Chicago Sun Times
  • Hot Sites - USATODAY.com
  • Website of the Day - kdsk.com

December 2005

  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005

September 2005

  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)

June 2005

  • Webby Worthy Award - International Academy of Digital Arts and Sciences

April 2005

  • PC Magazine's Top 100 Classic Sites
  • Kim Komando Cool Site of the Day

January 2005

  • Favorite Website - The Atlanta Journal-Constitution

September 2004

  • IRMCO Team Award Finalist
  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2004

  • Kim Komando Cool Site of the Day

May 2004

  • Top Site of the Day - widders.com

April 2004

  • Forbes.com Best of the Web, Expatriate Resources
  • PC Magazine's Top 100 Classic Sites

March 2004

  • FirstGov (now USA.gov) Director winner, Fed 100

February 2004

January 2004

  • Site of the Day - Charlotte Observer (North Carolina)

December 2003

  • "EContent 100" - EContent Magazine
  • Finalist, World Summit Award - United Nations International Telecommunications Union

November 2003

  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • Cool Site of the Day - coolsiteoftheday.com
  • Top Three Government Sites - WABC TV, New York

October 2003

  • 101 Most Incredibly Useful Sites - PC Magazine

September 2003

  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2003

  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Week - Post-Standard (Syracuse, NY)

May 2003

  • Innovations in American Government Award Winner

March 2003

  • Innovations in American Government Award Finalist
  • PC Magazine's Top 100 Classic Sites

November 2002

  • Innovations in American Government Award Semi-Finalist

July 2002

  • Public Access to Government Information Award - American Association Law Libraries
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

June 2002

  • Best New Government Website - Women's World Magazine
  • Pioneer Award, E-Gov

February 2002

  • Hot Site - USA Today.com

January 2002

  • Excellence.Gov Award Finalist

December 2001

  • Grace Hopper Government Technology Leadership Award

November 2001

  • Federal Line - FederalNewsRadio.com

October 2001

  • Hot Site - USA Today.com
  • Pick of the Week - Yahoo!

August 2001

  • Innovations in American Government Award Finalist

July 2001

  • Hot Site - USA Today.com

June 2001

  • Intergovernmental Solutions Award
  • Site of the Week - The Washington Times
  • Top 100 Sites of the Day - The Legendinc.com
  • Web Map: News You Can Use - USNews.com

May 2001

  • #1 in 100 Top Government Sites - 100.com
  • Golden Web Award (2001-2002)

April 2001

  • Innovations in American Government Award Semi-Finalist
  • Pioneer Award, E-Gov
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Top 100 Sites for Small Business - Entrepreneur Magazine

March 2001

  • Azimuth Award (awarded to Dave Barram and Eric Brewer)
  • FOSE and Chief Information Officers Council of Excellence Award
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com

February 2001

  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Cool Website of the Day - "Topical" Tipworld
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Week - Legal Engine

January 2001

  • Government Computer News Award
  • Hot Site of the Year - USA Today
  • Interesting Worldwide Website - Computer Times
  • Site of the Day - New York Times
  • Vice President's Hammer Award for Reinventing Government

December 2000

  • Site of the Day - E-mazing

November 2000

  • Site of the Month - King County Library (Washington State)

October 2000

  • A - Education World
  • Site of the Week - RefDesk.com
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Month - New York State Library
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library

September 2000

  • Site of the Day - Alpha-Pro Net
  • Site of the Week - University of Texas Southwestern Medical Library

Awards by Title

  • #1 Federal Government Website - Comparing Technology Innovation in the Private and Public Sectors, Brookings Institution
  • #1 in 100 Top Government Sites - 100.com
  • #1 in About.com's Top 20 Essential U.S. Government Websites
  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005
  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University (2003, 2004, 2006, 2007)
  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • 25 Websites We Can't Live Without, Time Magazine
  • 101 Most Incredibly Useful Sites - PC Magazine
  • A - Education World
  • Arroba de oro, ("the golden @") Finalist
  • Azimuth Award
  • Best Government Web Sites: USA.gov - Government Computer News
  • Best New Government Website - Women's World Magazine
  • Best of the Web - Forbes.com
  • Cool Site of the Day - coolsiteoftheday.com
  • Cool Site of the Day - Kim Komando
  • Cool Website of the Day - "Topical" Tipworld
  • "EContent 100" - EContent MagazineExcellence.Gov
  • Excellence.Gov
  • Excellent rating for GovGab.gov blog by blogged.com
  • Fed 100
  • Favorite Places on the Web - Chicago Sun-Times
  • Favorite Website - The Atlanta Journal-Constitution
  • Federal Line - FederalNewsRadio.com
  • FOSE and Chief Information Officers Council of Excellence Award
  • Golden Web Award
  • Government Computer News Award
  • Government Customer Support Excellence Award Finalist
  • Grace Hopper Government Technology Leadership Award
  • Hot Site - USA Today.com
  • Hot Site of the Year - USA Today.com
  • Innovations in American Government Award Winner (2002)
  • Intergovernmental Solutions Award
  • Interesting Worldwide Website - Computer Times
  • IRMCO Team Award Finalist
  • Link You Can't Live Without - WUSA9.com
  • Model of Collaboration - Center for Technology in Government at University at Albany, SUNY
  • Most Effective Federal Web Site at Using Interactive Features to Engage the Public - Brookings Institution
  • Outstanding Federal Civilian Marketing Program, GovMark Council
  • PC Magazine's Top 100 Classic Sites
  • Pick of the Week - Yahoo!
  • Pioneer Award, E-Gov
  • Pioneer Award - Federal Computer Week
  • President's Quality Award – Office of Personnel Management
  • Project Management Excellence in Collaborative Government/Web 2.0 Vision, Government Information Technology Executive Council (GITEC)
  • Public Access to Government Information Award - American Association Law Libraries
  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Site of the Day - Alpha-Pro Net
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Day - E-mazing
  • Site of the Day - Entertainment Weekly
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Day - The New York Times
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Month - King County Library (Washington State)
  • Site of the Month - New York State Library
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library
  • Site of the Week - Legal Engine
  • Site of the Week - Post-Standard (Syracuse, NY)
  • Site of the Week - RefDesk.com
  • Site of the Week - The Washington Times
  • Site of the Week - University of Texas Southwestern Medical Library
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com
  • Stockholm Challenge Award Finalist 2006
  • The 50 Most-Mentioned Agencies on Twitter
  • "The Best of..." - Money Magazine
  • Top 100 Sites for Small Business - Entrepreneur Magazine
  • Top 100 Sites of the Day - The Legendinc.com
  • Top 100 Websites, WEB100.com
  • Top Government Blog, Juggle.com
  • Top Site of the Day - widders.com
  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers
  • Top Three Government Sites - WABC TV, New York
  • U.S. Government Web Sites You Didn't Know You Could Use, lifehacker.com
  • Vice President's Hammer Award for Reinventing Government
  • Vignette Village 2007 Excellence Award - Vignette Corporation
  • WebAward - Web Marketing Association
  • Website of the Day - kdsk.com
  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)
  • Web Map: News You Can Use - USNews.com
  • Webby Awards Official Honoree - International Academy of Digital Arts and Sciences
  • Webby Worthy Award - International Academy of Digital Arts and Sciences
  • World Summit Award Finalist - United Nations International Telecommunications Union
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

The Where To Get Tax Form 1040x

Where to get tax form 1040x 13. Where to get tax form 1040x   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Where to get tax form 1040x Wage limit. Where to get tax form 1040x Federal Income Tax WithholdingNew Form W-4 for 2014. Where to get tax form 1040x Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Where to get tax form 1040x Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Where to get tax form 1040x  The employee tax rate for social security is 6. Where to get tax form 1040x 2%. Where to get tax form 1040x Previously, the employee tax rate for social security was 4. Where to get tax form 1040x 2%. Where to get tax form 1040x The employer tax rate for social security remains unchanged at 6. Where to get tax form 1040x 2%. Where to get tax form 1040x The social security wage base limit is $113,700. Where to get tax form 1040x The Medicare tax rate is 1. Where to get tax form 1040x 45% each for the employee and employer, unchanged from 2012. Where to get tax form 1040x There is no wage base limit for Medicare tax. Where to get tax form 1040x Additional Medicare Tax. Where to get tax form 1040x  In addition to withholding Medicare tax at 1. Where to get tax form 1040x 45%, you must withhold a 0. Where to get tax form 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Where to get tax form 1040x 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 get tax form 1040x Additional Medicare Tax is only imposed on the employee. Where to get tax form 1040x There is no employer share of Additional Medicare Tax. Where to get tax form 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Where to get tax form 1040x For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Where to get tax form 1040x For more information on Additional Medicare Tax, visit IRS. Where to get tax form 1040x gov and enter “Additional Medicare Tax” in the search box. Where to get tax form 1040x Leave-based donation programs to aid victims of Hurricane Sandy. Where to get tax form 1040x  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Where to get tax form 1040x The donated leave will not be included in the income or wages of the employee. Where to get tax form 1040x The employer may deduct the cash payments as business expenses or charitable contributions. Where to get tax form 1040x For more information, see Notice 2012-69, 2012-51 I. Where to get tax form 1040x R. Where to get tax form 1040x B. Where to get tax form 1040x 712, available at www. Where to get tax form 1040x irs. Where to get tax form 1040x gov/irb/2012-51_IRB/ar09. Where to get tax form 1040x html. Where to get tax form 1040x Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Where to get tax form 1040x  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Where to get tax form 1040x Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Where to get tax form 1040x Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Where to get tax form 1040x For more information, visit IRS. Where to get tax form 1040x gov and enter “work opportunity credit” in the search box. Where to get tax form 1040x What's New for 2014 Social security and Medicare tax for 2014. Where to get tax form 1040x  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Where to get tax form 1040x The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Where to get tax form 1040x There is no limit on the amount of wages subject to Medicare tax. Where to get tax form 1040x Reminders Additional employment tax information for farmers. Where to get tax form 1040x  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Where to get tax form 1040x For the latest information about employment tax developments impacting farmers, go to www. Where to get tax form 1040x irs. Where to get tax form 1040x gov/pub51. Where to get tax form 1040x Correcting a previously filed Form 943. Where to get tax form 1040x  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Where to get tax form 1040x Form 943-X is filed separately from Form 943. Where to get tax form 1040x For more information on correcting Form 943, see the Instructions for Form 943-X. Where to get tax form 1040x Federal tax deposits must be made by electronic funds transfer. Where to get tax form 1040x  You must use electronic funds transfer to make all federal tax deposits. Where to get tax form 1040x Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Where to get tax form 1040x 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 get tax form 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Where to get tax form 1040x EFTPS is a free service provided by the Department of Treasury. Where to get tax form 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Where to get tax form 1040x For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Where to get tax form 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Where to get tax form 1040x eftps. Where to get tax form 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Where to get tax form 1040x Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Where to get tax form 1040x Important Dates for 2014 You should take the action indicated by the dates listed. Where to get tax form 1040x See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Where to get tax form 1040x Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Where to get tax form 1040x For these dates, see Publication 509, Tax Calendars (For use in 2014). Where to get tax form 1040x Note. Where to get tax form 1040x  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Where to get tax form 1040x A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Where to get tax form 1040x For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Where to get tax form 1040x S. Where to get tax form 1040x Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Where to get tax form 1040x See Private delivery services in Publication 51 (Circular A). Where to get tax form 1040x Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Where to get tax form 1040x Statewide holidays no longer apply. Where to get tax form 1040x For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Where to get tax form 1040x Fiscal year taxpayers. Where to get tax form 1040x  The due dates listed below apply whether you use a calendar or a fiscal year. Where to get tax form 1040x By January 31. Where to get tax form 1040x   File Form 943 with the IRS. Where to get tax form 1040x If you deposited all Form 943 taxes when due, you have 10 additional days to file. Where to get tax form 1040x Furnish each employee with a completed Form W-2, Wage and Tax Statement. Where to get tax form 1040x Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Where to get tax form 1040x File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Where to get tax form 1040x If you deposited all the FUTA tax when due, you have 10 additional days to file. Where to get tax form 1040x File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Where to get tax form 1040x If you deposited all Form 945 taxes when due, you have 10 additional days to file. Where to get tax form 1040x By February 15. Where to get tax form 1040x  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Where to get tax form 1040x On February 16. Where to get tax form 1040x  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Where to get tax form 1040x Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Where to get tax form 1040x If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Where to get tax form 1040x If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Where to get tax form 1040x By February 28. Where to get tax form 1040x   File paper Forms 1099 and 1096. Where to get tax form 1040x File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Where to get tax form 1040x S. Where to get tax form 1040x Information Returns, with the IRS. Where to get tax form 1040x For electronically filed returns, see By March 31 below. Where to get tax form 1040x File paper Forms W-2 and W-3. Where to get tax form 1040x File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Where to get tax form 1040x For electronically filed returns, see By March 31 below. Where to get tax form 1040x By March 31. Where to get tax form 1040x   File electronic Forms W-2 and 1099. Where to get tax form 1040x File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Where to get tax form 1040x For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Where to get tax form 1040x socialsecurity. Where to get tax form 1040x gov/employer. Where to get tax form 1040x For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Where to get tax form 1040x By April 30, July 31, October 31, and January 31. Where to get tax form 1040x   Deposit FUTA taxes. Where to get tax form 1040x Deposit FUTA tax due if it is more than $500. Where to get tax form 1040x Before December 1. Where to get tax form 1040x  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Where to get tax form 1040x Introduction You are generally required to withhold federal income tax from the wages of your employees. Where to get tax form 1040x You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Where to get tax form 1040x You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Where to get tax form 1040x This chapter includes information about these taxes. Where to get tax form 1040x You must also pay self-employment tax on your net earnings from farming. Where to get tax form 1040x See chapter 12 for information on self-employment tax. Where to get tax form 1040x Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Where to get tax form 1040x Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Where to get tax form 1040x Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Where to get tax form 1040x Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Where to get tax form 1040x Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Where to get tax form 1040x Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Where to get tax form 1040x Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Where to get tax form 1040x Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Where to get tax form 1040x For more information, see Publication 51 (Circular A). Where to get tax form 1040x 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 get tax form 1040x This is so even when you give the employee freedom of action. Where to get tax form 1040x What matters is that you have the right to control the details of how the services are performed. Where to get tax form 1040x You are responsible for withholding and paying employment taxes for your employees. Where to get tax form 1040x You are also required to file employment tax returns. Where to get tax form 1040x These requirements do not apply to amounts that you pay to independent contractors. Where to get tax form 1040x 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 get tax form 1040x If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Where to get tax form 1040x Special rules apply to crew leaders. Where to get tax form 1040x See Crew Leaders , later. Where to get tax form 1040x Employer identification number (EIN). Where to get tax form 1040x   If you have employees, you must have an EIN. Where to get tax form 1040x If you do not have an EIN, you may apply for one online. Where to get tax form 1040x Go to IRS. Where to get tax form 1040x gov and click on the Apply for an EIN Online link under Tools. Where to get tax form 1040x You may also apply for an EIN by calling 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 get tax form 1040x The hours of operation for both numbers are Monday–Friday form 7:00 a. Where to get tax form 1040x m. Where to get tax form 1040x –7:00 p. Where to get tax form 1040x m. Where to get tax form 1040x local time (Alaska and Hawaii follow Pacific time). Where to get tax form 1040x You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Where to get tax form 1040x Employee's social security number (SSN). Where to get tax form 1040x   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Where to get tax form 1040x Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Where to get tax form 1040x It is also available from the SSA's website at www. Where to get tax form 1040x socialsecurity. Where to get tax form 1040x gov. Where to get tax form 1040x   The employee must furnish evidence of age, identity, and U. Where to get tax form 1040x S. Where to get tax form 1040x citizenship or lawful immigration status permitting employment with the Form SS-5. Where to get tax form 1040x An employee who is age 18 or older must appear in person with this evidence at an SSA office. Where to get tax form 1040x Form I-9. Where to get tax form 1040x    You must verify that each new employee is legally eligible to work in the United States. Where to get tax form 1040x This includes completing the Form I-9, Employment Eligibility Verification. Where to get tax form 1040x Form I-9 is available from the U. Where to get tax form 1040x S. Where to get tax form 1040x Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Where to get tax form 1040x Form I-9 is also available from the USCIS website at www. Where to get tax form 1040x uscis. Where to get tax form 1040x gov. Where to get tax form 1040x You can also contact the USCIS at 1-800-375-5283 for more information. Where to get tax form 1040x New hire reporting. Where to get tax form 1040x   You are required to report any new employee to a designated state new hire registry. Where to get tax form 1040x Many states accept a copy of Form W-4 with employer information added. Where to get tax form 1040x Visit the Office of Child Support Enforcement website at www. Where to get tax form 1040x acf. Where to get tax form 1040x hhs. Where to get tax form 1040x gov/programs/cse/newhire for more information. Where to get tax form 1040x Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Where to get tax form 1040x However, certain exemptions may apply to wages paid to your child, spouse, or parent. Where to get tax form 1040x Exemptions for your child. Where to get tax form 1040x   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Where to get tax form 1040x However, see Nonexempt services of a child or spouse , later. Where to get tax form 1040x Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Where to get tax form 1040x Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Where to get tax form 1040x Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Where to get tax form 1040x Exemptions for your spouse. Where to get tax form 1040x   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Where to get tax form 1040x   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Where to get tax form 1040x Nonexempt services of a child or spouse. Where to get tax form 1040x   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Where to get tax form 1040x A corporation, even if it is controlled by you. Where to get tax form 1040x A partnership, even if you are a partner. Where to get tax form 1040x This does not apply to wages paid to your child if each partner is a parent of the child. Where to get tax form 1040x An estate or trust, even if it is the estate of a deceased parent. Where to get tax form 1040x In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Where to get tax form 1040x Exemptions for your parent. Where to get tax form 1040x   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Where to get tax form 1040x Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Where to get tax form 1040x 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. Where to get tax form 1040x 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 get tax form 1040x   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Where to get tax form 1040x Qualified joint venture. Where to get tax form 1040x   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Where to get tax form 1040x For more information about qualified joint ventures, see chapter 12. Where to get tax form 1040x Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Where to get tax form 1040x Social security and Medicare taxes. Where to get tax form 1040x   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Where to get tax form 1040x The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Where to get tax form 1040x The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Where to get tax form 1040x Federal income tax withholding. Where to get tax form 1040x   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Where to get tax form 1040x Federal unemployment (FUTA) tax. Where to get tax form 1040x   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Where to get tax form 1040x The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Where to get tax form 1040x Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Where to get tax form 1040x   The farmer is the employer of workers furnished by a crew leader in all other situations. Where to get tax form 1040x In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Where to get tax form 1040x For example, some farmers employ individuals to recruit farmworkers exclusively for them. Where to get tax form 1040x Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Where to get tax form 1040x The farmer is the employer in these cases. Where to get tax form 1040x For information about common-law employees, see section 1 of Publication 15-A. Where to get tax form 1040x For information about crew leaders, see the Department of Labor website at www. Where to get tax form 1040x dol. Where to get tax form 1040x gov/whd/regs/compliance/whdfs49. Where to get tax form 1040x htm. Where to get tax form 1040x Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Where to get tax form 1040x You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Where to get tax form 1040x The $150 test applies separately to each farmworker that you employ. Where to get tax form 1040x If you employ a family of workers, each member is treated separately. Where to get tax form 1040x Do not count wages paid by other employers. Where to get tax form 1040x You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Where to get tax form 1040x If the $2,500 test for the group is not met, the $150 test for an employee still applies. Where to get tax form 1040x Exceptions. Where to get tax form 1040x   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Where to get tax form 1040x However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Where to get tax form 1040x   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Where to get tax form 1040x   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Where to get tax form 1040x Religious exemption. Where to get tax form 1040x   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Where to get tax form 1040x This exemption is available only if both the employee and the employer are members of the group or division. Where to get tax form 1040x   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Where to get tax form 1040x Cash wages. Where to get tax form 1040x   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Where to get tax form 1040x Cash wages include checks, money orders, and any kind of money or cash. Where to get tax form 1040x   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Where to get tax form 1040x Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Where to get tax form 1040x For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Where to get tax form 1040x socialsecurity. Where to get tax form 1040x gov. Where to get tax form 1040x Noncash wages. Where to get tax form 1040x    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Where to get tax form 1040x Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Where to get tax form 1040x However, they are subject to these taxes if the substance of the transaction is a cash payment. Where to get tax form 1040x For information on lodging provided as a condition of employment, see Publication 15-B. Where to get tax form 1040x   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Where to get tax form 1040x Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Where to get tax form 1040x Tax rates and social security wage limit. Where to get tax form 1040x   For 2013, the employer and the employee will pay the following taxes. Where to get tax form 1040x The employer and employee each pay 6. Where to get tax form 1040x 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Where to get tax form 1040x The employer and employee each pay 1. Where to get tax form 1040x 45% of cash wages for Medicare tax (hospital insurance). Where to get tax form 1040x The employee pays 0. Where to get tax form 1040x 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Where to get tax form 1040x Wage limit. Where to get tax form 1040x   The limit on wages subject to the social security tax for 2013 is $113,700. Where to get tax form 1040x There is no limit on wages subject to the Medicare tax. Where to get tax form 1040x All covered wages are subject to the Medicare tax. Where to get tax form 1040x Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Where to get tax form 1040x Paying employee's share. Where to get tax form 1040x   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Where to get tax form 1040x It is additional income to the employee. Where to get tax form 1040x You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Where to get tax form 1040x Example. Where to get tax form 1040x Jane operates a small family fruit farm. Where to get tax form 1040x She employs day laborers in the picking season to enable her to timely get her crop to market. Where to get tax form 1040x She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Where to get tax form 1040x When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Where to get tax form 1040x For 2013, Jane paid Mary $1,000 during the year. Where to get tax form 1040x Susan enters $1,076. Where to get tax form 1040x 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Where to get tax form 1040x 50 social security and Medicare taxes paid for Mary). Where to get tax form 1040x She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Where to get tax form 1040x Additional Medicare Tax. Where to get tax form 1040x   In addition to withholding Medicare tax at 1. Where to get tax form 1040x 45%, you must withhold a 0. Where to get tax form 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Where to get tax form 1040x 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 get tax form 1040x Additional Medicare Tax is only imposed on the employee. Where to get tax form 1040x There is no employer share of Additional Medicare Tax. Where to get tax form 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Where to get tax form 1040x   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 get tax form 1040x For more information on Additional Medicare Tax, visit IRS. Where to get tax form 1040x gov and enter “Additional Medicare Tax” in the search box. Where to get tax form 1040x Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Where to get tax form 1040x Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Where to get tax form 1040x The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Where to get tax form 1040x Form W-4. Where to get tax form 1040x   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Where to get tax form 1040x In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Where to get tax form 1040x An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Where to get tax form 1040x   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Where to get tax form 1040x   You should give each new employee a Form W-4 as soon as you hire the employee. Where to get tax form 1040x For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Where to get tax form 1040x Have the employee complete and return the form to you before the first payday. Where to get tax form 1040x If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Where to get tax form 1040x New Form W-4 for 2014. Where to get tax form 1040x   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Where to get tax form 1040x Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Where to get tax form 1040x You cannot accept substitute Forms W-4 developed by employees. Where to get tax form 1040x How to figure withholding. Where to get tax form 1040x   You can use one of several methods to determine the amount to withhold. Where to get tax form 1040x The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Where to get tax form 1040x Publication 51 (Circular A) also contains additional information about federal income tax withholding. Where to get tax form 1040x Nonemployee compensation. Where to get tax form 1040x   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Where to get tax form 1040x However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Where to get tax form 1040x For more information, see the Instructions for Form 1099-MISC. Where to get tax form 1040x Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Where to get tax form 1040x However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Where to get tax form 1040x You meet the notification requirement by giving each employee any of the following. Where to get tax form 1040x Form W-2, which contains EIC notification on the back of Copy B. Where to get tax form 1040x A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Where to get tax form 1040x Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Where to get tax form 1040x Your own written statement with the exact wording of Notice 797. Where to get tax form 1040x For more information, see Publication 51 (Circular A). Where to get tax form 1040x Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Where to get tax form 1040x You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Where to get tax form 1040x If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Where to get tax form 1040x You must also pay the employer's share of social security and Medicare taxes. Where to get tax form 1040x There is no employer share of Additional Medicare Tax. Where to get tax form 1040x Form 943. Where to get tax form 1040x   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Where to get tax form 1040x Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Where to get tax form 1040x Deposits. Where to get tax form 1040x   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Where to get tax form 1040x However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Where to get tax form 1040x   For more information on deposit rules, see Publication 51 (Circular A). Where to get tax form 1040x Electronic deposit requirement. Where to get tax form 1040x   You must use electronic funds transfer to make all federal tax deposits. Where to get tax form 1040x Generally, electronic funds transfers are made using EFTPS. Where to get tax form 1040x 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 get tax form 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Where to get tax form 1040x EFTPS is a free service provided by the Department of Treasury. Where to get tax form 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Where to get tax form 1040x   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Where to get tax form 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Where to get tax form 1040x eftps. Where to get tax form 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Where to get tax form 1040x Additional information about EFTPS is also available in Publication 966. Where to get tax form 1040x Form W-2. Where to get tax form 1040x   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Where to get tax form 1040x However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Where to get tax form 1040x The date the employee requests the form. Where to get tax form 1040x The date you make your final payment of wages to the employee. Where to get tax form 1040x Compensation paid to H-2A visa holders. Where to get tax form 1040x   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. Where to get tax form 1040x Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Where to get tax form 1040x   An employer is not required to withhold federal income tax from compensation it pays to 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 get tax form 1040x In this case, the worker must give the employer a completed Form W-4. Where to get tax form 1040x Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Where to get tax form 1040x   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Where to get tax form 1040x For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Where to get tax form 1040x Trust fund recovery penalty. Where to get tax form 1040x   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Where to get tax form 1040x A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Where to get tax form 1040x A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Where to get tax form 1040x   Willfully means voluntarily, consciously, and intentionally. Where to get tax form 1040x Paying other expenses of the business instead of the taxes due is acting willfully. Where to get tax form 1040x Consequences of treating an employee as an independent contractor. Where to get tax form 1040x   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Where to get tax form 1040x See Publication 15-A for more information. Where to get tax form 1040x Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Where to get tax form 1040x You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Where to get tax form 1040x You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Where to get tax form 1040x These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Where to get tax form 1040x See Family Employees , earlier. Where to get tax form 1040x Alien farmworkers. Where to get tax form 1040x   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Where to get tax form 1040x However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Where to get tax form 1040x Commodity wages. Where to get tax form 1040x   Payments in kind for farm labor are not cash wages. Where to get tax form 1040x Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Where to get tax form 1040x Tax rate and credit. Where to get tax form 1040x   The gross FUTA tax rate is 6. Where to get tax form 1040x 0% of the first $7,000 cash wages you pay to each employee during the year. Where to get tax form 1040x However, you are given a credit of up to 5. Where to get tax form 1040x 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Where to get tax form 1040x If your state tax rate (experience rate) is less than 5. Where to get tax form 1040x 4%, you may still be allowed the full 5. Where to get tax form 1040x 4% credit. Where to get tax form 1040x   If you do not pay the state tax, you cannot take the credit. Where to get tax form 1040x If you are exempt from state unemployment tax for any reason, the full 6. Where to get tax form 1040x 0% rate applies. Where to get tax form 1040x See the Instructions for Form 940 for additional information. Where to get tax form 1040x More information. Where to get tax form 1040x   For more information on FUTA tax, see Publication 51 (Circular A). Where to get tax form 1040x Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Where to get tax form 1040x It must not be collected or deducted from the wages of your employees. Where to get tax form 1040x Form 940. Where to get tax form 1040x   Report FUTA tax on Form 940. Where to get tax form 1040x The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Where to get tax form 1040x Deposits. Where to get tax form 1040x   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Where to get tax form 1040x If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Where to get tax form 1040x You can add it to the tax for the next quarter. Where to get tax form 1040x If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Where to get tax form 1040x If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Where to get tax form 1040x Electronic deposit requirement. Where to get tax form 1040x   You must use electronic funds transfer to make all federal tax deposits. Where to get tax form 1040x Generally, electronic funds transfers are made using EFTPS. Where to get tax form 1040x 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 get tax form 1040x Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Where to get tax form 1040x EFTPS is a free service provided by the Department of Treasury. Where to get tax form 1040x Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Where to get tax form 1040x   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Where to get tax form 1040x To get more information about EFTPS or to enroll in EFTPS, visit www. Where to get tax form 1040x eftps. Where to get tax form 1040x gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Where to get tax form 1040x Additional information about EFTPS is also available in Publication 966. Where to get tax form 1040x Prev  Up  Next   Home   More Online Publications