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Www freetax com 9. Www freetax com   Obligations Not in Registered Form Tax is imposed on any person who issues a registration-required obligation not in registered form. Www freetax com The tax is: 1% of the principal of the obligation, multiplied by The number of calendar years (or portions of calendar years) during the period starting on the date the obligation was issued and ending on the date it matures. Www freetax com A registration-required obligation is any obligation other than one that meets any of the following conditions. Www freetax com It is issued by a natural person. Www freetax com It is not of a type offered to the public. Www freetax com It has a maturity (at issue) of not more than 1 year. Www freetax com It can only be issued to a foreign person. Www freetax com For item (4), if the obligation is not in registered form, the interest on the obligation must be payable only outside the United States and its possessions. Www freetax com Also, the obligation must state on its face that any U. Www freetax com S. Www freetax com person who holds it shall be subject to limits under the U. Www freetax com S. Www freetax com income tax laws. Www freetax com Prev  Up  Next   Home   More Online Publications
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Www freetax com Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Www freetax com Filing options when no return is required. Www freetax com What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Www freetax com Claim for refund process. Www freetax com How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Www freetax com The worker is your employee if you can control not only what work is done, but how it is done. Www freetax com If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Www freetax com It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Www freetax com Example. Www freetax com You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Www freetax com Betty follows your specific instructions about household and child care duties. Www freetax com You provide the household equipment and supplies that Betty needs to do her work. Www freetax com Betty is your household employee. Www freetax com Household work. Www freetax com   Household work is work done in or around your home. Www freetax com Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Www freetax com Workers who are not your employees. Www freetax com   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Www freetax com A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Www freetax com   A worker who performs child care services for you in his or her home generally is not your employee. Www freetax com   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Www freetax com Example. Www freetax com You made an agreement with John Peters to care for your lawn. Www freetax com John runs a lawn care business and offers his services to the general public. Www freetax com He provides his own tools and supplies, and he hires and pays any helpers he needs. Www freetax com Neither John nor his helpers are your household employees. Www freetax com More information. Www freetax com   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Www freetax com Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Www freetax com When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Www freetax com S. Www freetax com Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Www freetax com No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Www freetax com You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Www freetax com Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Www freetax com You should keep the completed Form I-9 in your own records. Www freetax com Do not submit it to the IRS, the USCIS, or any other government or other entity. Www freetax com The form must be kept available for review upon notice by an authorized U. Www freetax com S. Www freetax com Government official. Www freetax com Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Www freetax com Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Www freetax com uscis. Www freetax com gov. Www freetax com If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Www freetax com You also can visit the USCIS website at www. Www freetax com uscis. Www freetax com gov to get Form I-9. Www freetax com For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Www freetax com Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Www freetax com To find out, read Table 1. Www freetax com You do not need to withhold federal income tax from your household employee's wages. Www freetax com But if your employee asks you to withhold it, you can. Www freetax com See Do You Need To Withhold Federal Income Tax, later. Www freetax com If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Www freetax com If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Www freetax com The rest of this publication does not apply to you. Www freetax com State employment taxes. Www freetax com   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Www freetax com For a list of state unemployment tax agencies, visit the U. Www freetax com S. Www freetax com Department of Labor's website at www. Www freetax com workforcesecurity. Www freetax com doleta. Www freetax com gov/unemploy/agencies. Www freetax com asp. Www freetax com You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Www freetax com    Table 1. Www freetax com Do You Need To Pay Employment Taxes? IF you . Www freetax com . Www freetax com . Www freetax com THEN you need to . Www freetax com . Www freetax com . Www freetax com A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Www freetax com Withhold and pay social security and Medicare taxes. Www freetax com The taxes are 15. Www freetax com 3%1 of cash wages. Www freetax com Your employee's share is 7. Www freetax com 65%1. Www freetax com   (You can choose to pay it yourself and not withhold it. Www freetax com ) Your share is 7. Www freetax com 65%. Www freetax com   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Www freetax com B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Www freetax com Pay federal unemployment tax. Www freetax com The tax is 6% of cash wages. Www freetax com Wages over $7,000 a year per employee are not taxed. Www freetax com You also may owe state unemployment tax. Www freetax com   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Www freetax com 1In addition to withholding Medicare tax at 1. Www freetax com 45%, you must withhold a 0. Www freetax com 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www freetax com 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. Www freetax com Additional Medicare Tax is only imposed on the employee. Www freetax com There is no employer share of Additional Medicare Tax. Www freetax com All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Www freetax com Note. Www freetax com If neither A nor B above applies, you do not need to pay any federal employment taxes. Www freetax com But you may still need to pay state employment taxes. Www freetax com Table 2. Www freetax com Household Employer's Checklist You may need to do the following things when you have a household employee. Www freetax com   When you hire a household employee: □ Find out if the person can legally work in the United States. Www freetax com  □ Find out if you need to pay state taxes. Www freetax com When you pay your household employee: □ Withhold social security and Medicare taxes. Www freetax com  □ Withhold federal income tax. Www freetax com  □ Decide how you will make tax payments. Www freetax com  □ Keep records. Www freetax com By February 2, 2015: □ Get an employer identification number (EIN). Www freetax com  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Www freetax com By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Www freetax com By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Www freetax com  If you do not have to file a return, file Schedule H by itself. Www freetax com Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Www freetax com The Medicare tax pays for hospital insurance. Www freetax com Both you and your household employee may owe social security and Medicare taxes. Www freetax com Your share is 7. Www freetax com 65% (6. Www freetax com 2% for social security tax and 1. Www freetax com 45% for Medicare tax) of the employee's social security and Medicare wages. Www freetax com Your employee's share is also 7. Www freetax com 65% (6. Www freetax com 2% for social security tax and 1. Www freetax com 45% for Medicare tax). Www freetax com In addition to withholding Medicare tax at 1. Www freetax com 45%, you must withhold a 0. Www freetax com 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www freetax com 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. Www freetax com Additional Medicare Tax is only imposed on the employee. Www freetax com There is no employer share of Additional Medicare Tax. Www freetax com All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Www freetax com For more information on Additional Medicare Tax, visit IRS. Www freetax com gov and enter “Additional Medicare Tax” in the search box. Www freetax com Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Www freetax com You are responsible for payment of your employee's share of the taxes as well as your own. Www freetax com You can either withhold your employee's share from the employee's wages or pay it from your own funds. Www freetax com If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Www freetax com Pay the taxes as discussed under How Do You Make Tax Payments, later. Www freetax com Also, see What Forms Must You File, later. Www freetax com Social security and Medicare wages. Www freetax com   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Www freetax com   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Www freetax com However, any noncash wages you pay do not count as social security and Medicare wages. Www freetax com   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Www freetax com Cash wages. Www freetax com   Cash wages include wages you pay by check, money order, etc. Www freetax com Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Www freetax com However, cash you give your employee in place of these items is included in cash wages. Www freetax com State disability payments treated as wages. Www freetax com   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Www freetax com For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Www freetax com Wages not counted. Www freetax com   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Www freetax com Your spouse. Www freetax com Your child who is under the age of 21. Www freetax com Your parent. Www freetax com Exception: Count these wages if both the following conditions apply. Www freetax com Your parent cares for your child who is either of the following. Www freetax com Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Www freetax com Your marital status is one of the following. Www freetax com You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Www freetax com An employee who is under the age of 18 at any time during the year. Www freetax com Exception: Count these wages if providing household services is the employee's principal occupation. Www freetax com If the employee is a student, providing household services is not considered to be his or her principal occupation. Www freetax com Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Www freetax com Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Www freetax com If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Www freetax com A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Www freetax com If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Www freetax com If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Www freetax com See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Www freetax com Withholding the employee's share. Www freetax com   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Www freetax com However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Www freetax com   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Www freetax com If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Www freetax com   Withhold 7. Www freetax com 65% (6. Www freetax com 2% for social security tax and 1. Www freetax com 45% for Medicare tax) from each payment of social security and Medicare wages. Www freetax com Generally, you can use Table 3 to figure the proper amount to withhold. Www freetax com You will pay the amount withheld to the IRS with your share of the taxes. Www freetax com Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Www freetax com Table 3. Www freetax com Employee Social Security (6. Www freetax com 2%) and Medicare (1. Www freetax com 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Www freetax com ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Www freetax com For example, on a wage payment of $180, the employee social security tax is $11. Www freetax com 16 ($6. Www freetax com 20 tax on $100 plus $4. Www freetax com 96 on $80 wages). Www freetax com The employee Medicare tax is $2. Www freetax com 61 ($1. Www freetax com 45 tax on $100 plus $1. Www freetax com 16 on $80 wages). Www freetax com If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Www freetax com 00 . Www freetax com $ . Www freetax com 06 $ . Www freetax com 01 $ 51. Www freetax com 00 . Www freetax com $ 3. Www freetax com 16 $ . Www freetax com 74 2. Www freetax com 00 . 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Www freetax com 04 . Www freetax com 71 99. Www freetax com 00 . Www freetax com 6. Www freetax com 14 1. Www freetax com 44 50. Www freetax com 00 . Www freetax com 3. Www freetax com 10 . Www freetax com 73 100. Www freetax com 00 . Www freetax com 6. Www freetax com 20 1. Www freetax com 45 1In addition to withholding Medicare tax at 1. Www freetax com 45%, you must withhold a 0. Www freetax com 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www freetax com 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. Www freetax com Additional Medicare Tax is only imposed on the employee. Www freetax com There is no employer share of Additional Medicare Tax. Www freetax com All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Www freetax com   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Www freetax com If you withhold too much, you should repay the employee. Www freetax com    In addition to withholding Medicare tax at 1. Www freetax com 45%, you must withhold a 0. Www freetax com 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www freetax com 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. Www freetax com Additional Medicare Tax is only imposed on the employee. Www freetax com There is no employer share of Additional Medicare Tax. Www freetax com All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Www freetax com For more information on Additional Medicare Tax, visit IRS. Www freetax com gov and enter “Additional Medicare Tax” in the search box. Www freetax com Example. Www freetax com On February 13, 2014, Mary Brown hired Jane R. Www freetax com Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Www freetax com Jane worked for the remainder of the year (a total of 46 weeks). Www freetax com Mary did not give Jane a Form W-4 to request federal or state tax withholding. Www freetax com The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Www freetax com See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Www freetax com Total cash wages paid to Jane $2,300. Www freetax com 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Www freetax com 60 ($2,300 x 6. Www freetax com 2% (. Www freetax com 062))         Medicare tax $33. Www freetax com 35       ($2,300 x 1. Www freetax com 45% (. Www freetax com 0145)) Mary's share of:     Social security tax $142. Www freetax com 60  ($2,300 x 6. Www freetax com 2% (. Www freetax com 062))           Medicare tax $33. Www freetax com 35  ($2,300 x 1. Www freetax com 45% (. Www freetax com 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Www freetax com 00   Box 4: Social security tax withheld 142. Www freetax com 60   Box 6: Medicare tax withheld 33. Www freetax com 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Www freetax com Not withholding the employee's share. Www freetax com   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Www freetax com The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Www freetax com However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Www freetax com Example. Www freetax com In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Www freetax com You expect to pay your employee $1,900 or more for the year. Www freetax com You decide to pay your employee's share of social security and Medicare taxes from your own funds. Www freetax com You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Www freetax com For social security and Medicare tax purposes, your employee's wages each payday are $100. Www freetax com For each wage payment, you will pay $15. Www freetax com 30 when you pay the taxes. Www freetax com This is $7. Www freetax com 65 ($6. Www freetax com 20 for social security tax + $1. Www freetax com 45 for Medicare tax) to cover your employee's share plus $7. Www freetax com 65 ($6. Www freetax com 20 for social security tax + $1. Www freetax com 45 for Medicare tax) for your share. Www freetax com For income tax purposes, your employee's wages each payday are $107. Www freetax com 65 ($100 + the $7. Www freetax com 65 you will pay to cover your employee's share of social security and Medicare taxes). Www freetax com Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Www freetax com Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Www freetax com Or, you may owe only the FUTA tax or only the state unemployment tax. Www freetax com To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Www freetax com For a list of state unemployment tax agencies, visit the U. Www freetax com S. Www freetax com Department of Labor's website at www. Www freetax com workforcesecurity. Www freetax com doleta. Www freetax com gov/unemploy/agencies. Www freetax com asp. Www freetax com You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Www freetax com The FUTA tax is 6. Www freetax com 0% of your employee's FUTA wages. Www freetax com However, you may be able to take a credit of up to 5. Www freetax com 4% against the FUTA tax, resulting in a net tax rate of 0. Www freetax com 6%. Www freetax com Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Www freetax com The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Www freetax com (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Www freetax com ) Note. Www freetax com   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Www freetax com The term “legal holiday” means any legal holiday in the District of Columbia. Www freetax com Pay the tax as discussed under How Do You Make Tax Payments, later. Www freetax com Also, see What Forms Must You File, later. Www freetax com Note. Www freetax com   The 5. Www freetax com 4% credit is reduced for wages paid in a credit reduction state. Www freetax com See the Instructions for Schedule H (Form 1040). Www freetax com Do not withhold the FUTA tax from your employee's wages. Www freetax com You must pay it from your own funds. Www freetax com FUTA wages. Www freetax com   Figure the FUTA tax on the FUTA wages you pay. Www freetax com If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Www freetax com (A calendar quarter is January through March, April through June, July through September, or October through December. Www freetax com ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Www freetax com For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Www freetax com Wages not counted. Www freetax com   Do not count wages you pay to any of the following individuals as FUTA wages. Www freetax com Your spouse. Www freetax com Your child who is under the age of 21. Www freetax com Your parent. Www freetax com Credit for 2013. Www freetax com   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Www freetax com Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Www freetax com Worksheet A. Www freetax com Worksheet for Credit for Late Contributions 1. Www freetax com Enter the amount from Schedule H, line 22   2. Www freetax com Enter the amount from Schedule H, line 19   3. Www freetax com Subtract line 2 from line 1. Www freetax com If zero or less, enter -0-   4. Www freetax com Enter total contributions paid to the state(s) after the Form 1040 due date   5. Www freetax com Enter the smaller of line 3 or line 4   6. Www freetax com Multiply line 5 by . Www freetax com 90 (90%)   7. Www freetax com Add lines 2 and 6   8. Www freetax com Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Www freetax com You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Www freetax com The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Www freetax com If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Www freetax com If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Www freetax com Pay the tax as discussed under How Do You Make Tax Payments, later. Www freetax com Also, see What Forms Must You File, later. Www freetax com Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Www freetax com Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Www freetax com Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Www freetax com Publication 15 (Circular E) contains detailed instructions. Www freetax com Wages. Www freetax com   Figure federal income tax withholding on both cash and noncash wages you pay. Www freetax com Measure wages you pay in any form other than cash by the fair market value of the noncash item. Www freetax com   Do not count as wages any of the following items. Www freetax com Meals provided to your employee at your home for your convenience. Www freetax com Lodging provided to your employee at your home for your convenience and as a condition of employment. Www freetax com Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Www freetax com A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Www freetax com See Publication 15-B for special requirements for this exclusion. Www freetax com Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Www freetax com   See Publication 15 (Circular E) for more information on cash and noncash wages. Www freetax com Paying tax without withholding. Www freetax com   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Www freetax com It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Www freetax com What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Www freetax com This credit reduces their tax or allows them to receive a payment from the IRS. Www freetax com You also may have to give your employee a notice about the EIC. Www freetax com Notice about the EIC. Www freetax com   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Www freetax com If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Www freetax com   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Www freetax com A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Www freetax com Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Www freetax com Your own written statement with the same wording as in Notice 797. Www freetax com If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Www freetax com If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Www freetax com If Form W-2 is not required, you must notify the employee by February 7, 2015. Www freetax com   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Www freetax com Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Www freetax com How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Www freetax com Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Www freetax com Add these household employment taxes to your income tax. Www freetax com Pay the amount due by April 15, 2015. Www freetax com For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Www freetax com You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Www freetax com You can pay the additional tax in any of the following ways. Www freetax com Ask your employer to withhold more federal income tax from your wages in 2014. Www freetax com Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Www freetax com Make estimated tax payments for 2014 to the IRS. Www freetax com Increase your payments if you already make estimated tax payments. Www freetax com You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Www freetax com (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Www freetax com ) However, you will not be subject to the penalty if both of the following situations apply to you. Www freetax com You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Www freetax com Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Www freetax com Asking for more federal income tax withholding. Www freetax com   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Www freetax com Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Www freetax com   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Www freetax com Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Www freetax com   See Publication 505 to make sure you will have the right amount withheld. Www freetax com It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Www freetax com Paying estimated tax. Www freetax com   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Www freetax com You can use its payment vouchers to make your payments by check or money order. Www freetax com You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Www freetax com For details, see the form instructions and visit IRS. Www freetax com gov. Www freetax com    You can pay all the employment taxes at once or you can pay them in installments. Www freetax com If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Www freetax com Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Www freetax com Payment option for business employers. Www freetax com   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Www freetax com You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Www freetax com For information on depositing employment taxes, see Publication 15 (Circular E). Www freetax com   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Www freetax com See Business employment tax returns, later. Www freetax com    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Www freetax com You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Www freetax com More information. Www freetax com   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Www freetax com What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Www freetax com Social security and Medicare wages. Www freetax com FUTA wages. Www freetax com Wages from which you withhold federal income tax. Www freetax com For information on ordering employment tax forms, see How To Get Tax Help, later. Www freetax com Employer identification number (EIN). Www freetax com   You must include your employer identification number (EIN) on the forms you file for your household employee. Www freetax com An EIN is a nine-digit number issued by the IRS. Www freetax com It is not the same as a social security number. Www freetax com    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Www freetax com If you already have an EIN, use that number. Www freetax com   If you do not have an EIN, you may apply for one online. Www freetax com Go to IRS. Www freetax com gov and click on the Apply for an EIN Online link under Tools. Www freetax com You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Www freetax com Form W-2. Www freetax com   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Www freetax com Social security and Medicare wages of $1,900 or more. Www freetax com Wages from which you withhold federal income tax. Www freetax com You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Www freetax com You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Www freetax com Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Www freetax com Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Www freetax com socialsecurity. Www freetax com gov/employer for guidelines on filing electronically. Www freetax com Employee who leaves during the year. Www freetax com   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Www freetax com You do not need to wait until 2015. Www freetax com If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Www freetax com Schedule H. Www freetax com   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Www freetax com Social security and Medicare wages of $1,900 or more. Www freetax com FUTA wages. Www freetax com Wages from which you withhold federal income tax. Www freetax com File Schedule H with your 2014 federal income tax return by April 15, 2015. Www freetax com If you get an extension to file your return, the extension also will apply to your Schedule H. Www freetax com Filing options when no return is required. Www freetax com   If you are not required to file a 2014 tax return, you have the following two options. Www freetax com You can file Schedule H by itself. Www freetax com See the Schedule H instructions for details. Www freetax com If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Www freetax com See Business employment tax returns, next. Www freetax com   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Www freetax com Business employment tax returns. Www freetax com   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Www freetax com (See Payment option for business employers, earlier. Www freetax com ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Www freetax com Include the FUTA tax for the employee on your Form 940. Www freetax com   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Www freetax com   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Www freetax com For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Www freetax com Both of these publications also provide information about filing Form 940. Www freetax com What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Www freetax com You must also keep records to support the information you enter on the forms you file. Www freetax com If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Www freetax com Wage and tax records. Www freetax com   On each payday, you should record the date and amounts of all the following items. Www freetax com Your employee's cash and noncash wages. Www freetax com Any employee social security tax you withhold or agree to pay for your employee. Www freetax com Any employee Medicare tax you withhold or agree to pay for your employee. Www freetax com Any federal income tax you withhold. Www freetax com Any state employment taxes you withhold. Www freetax com Employee's social security number. Www freetax com   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Www freetax com Social security and Medicare wages of $1,900 or more. Www freetax com Wages from which you withhold federal income tax. Www freetax com You must ask for your employee's social security number no later than the first day on which you pay the wages. Www freetax com You may wish to ask for it when you hire your employee. Www freetax com You should ask your employee to show you his or her social security card. Www freetax com The employee may show the card if it is available. Www freetax com You may, but are not required to, photocopy the card if the employee provides it. Www freetax com   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Www freetax com An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Www freetax com    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Www freetax com    You also can download Form SS-5 from the Social Security Administration website at  www. Www freetax com socialsecurity. Www freetax com gov/online/ss-5. Www freetax com pdf. Www freetax com How long to keep records. Www freetax com   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Www freetax com Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Www freetax com To qualify, you must pay these expenses so you can work or look for work. Www freetax com If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Www freetax com For information about the credit, see Publication 503, Child and Dependent Care Expenses. Www freetax com How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Www freetax com Schedule H attached to another form. Www freetax com    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Www freetax com S. Www freetax com Individual Income Tax Return, and attach a corrected Schedule H. Www freetax com If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Www freetax com If you discover an error on a Schedule H that you previously filed with Form 1041, U. Www freetax com S. Www freetax com Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Www freetax com You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Www freetax com Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Www freetax com In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Www freetax com Schedule H filed by itself. Www freetax com   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Www freetax com You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Www freetax com Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Www freetax com In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Www freetax com If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Www freetax com (See Overpayment of tax, later. Www freetax com ) When to file. Www freetax com   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Www freetax com If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Www freetax com If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Www freetax com Underpayment of tax. Www freetax com   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Www freetax com Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Www freetax com However, underreported FUTA taxes will be subject to interest. Www freetax com Overpayment of tax. Www freetax com    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Www freetax com However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Www freetax com Adjust the overpayment. Www freetax com   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Www freetax com If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Www freetax com If you adjust your return, you will not receive interest on your overpayment. Www freetax com If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Www freetax com You may not adjust your return to correct overpayments of FUTA tax. Www freetax com Claim for refund process. Www freetax com   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Www freetax com If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Www freetax com You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Www freetax com Required repayment or consent. Www freetax com   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Www freetax com You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Www freetax com You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Www freetax com Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Www freetax com Filing required Forms W-2 or Forms W-2c. Www freetax com   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Www freetax com Additional Medicare Tax. Www freetax com   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Www freetax com An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Www freetax com For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Www freetax com   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Www freetax com Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Www freetax com Additional information. Www freetax com   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Www freetax com Also, visit IRS. Www freetax com gov. Www freetax com How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Www freetax com Free help with your tax return. Www freetax com   You can get free help preparing your return nationwide from IRS-certified volunteers. Www freetax com The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Www freetax com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www freetax com Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Www freetax com In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Www freetax com To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Www freetax com gov, download the IRS2Go app, or call 1-800-906-9887. Www freetax com   As part of the TCE program, AARP offers the Tax-Aide counseling program. Www freetax com To find the nearest AARP Tax-Aide site, visit AARP's website at www. Www freetax com aarp. Www freetax com org/money/taxaide or call 1-888-227-7669. Www freetax com For more information on these programs, go to IRS. Www freetax com gov and enter “VITA” in the search box. Www freetax com Internet. Www freetax com    IRS. Www freetax com gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Www freetax com Download the free IRS2Go app from the iTunes app store or from Google Play. Www freetax com Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Www freetax com Check the status of your 2013 refund with the Where's My Refund? application on IRS. Www freetax com gov or download the IRS2Go app and select the Refund Status option. Www freetax com The IRS issues more than 9 out of 10 refunds in less than 21 days. Www freetax com Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Www freetax com You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www freetax com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www freetax com Use the Interactive Tax Assistant (ITA) to research your tax questions. Www freetax com No need to wait on the phone or stand in line. Www freetax com The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Www freetax com When you reach the response screen, you can print the entire interview and the final response for your records. Www freetax com New subject areas are added on a regular basis. Www freetax com  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Www freetax com gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Www freetax com You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Www freetax com The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Www freetax com When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Www freetax com Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Www freetax com You can also ask the IRS to mail a return or an account transcript to you. Www freetax com Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Www freetax com gov or by calling 1-800-908-9946. Www freetax com Tax return and tax account transcripts are generally available for the current year and the past three years. Www freetax com Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Www freetax com Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Www freetax com If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Www freetax com Check the status of your amended return using Where's My Amended Return? Go to IRS. Www freetax com gov and enter Where's My Amended Return? in the search box. Www freetax com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www freetax com It can take up to 3 weeks from the date you mailed it to show up in our system. Www freetax com Make a payment using one of several safe and convenient electronic payment options available on IRS. Www freetax com gov. Www freetax com Select the Payment tab on the front page of IRS. Www freetax com gov for more information. Www freetax com Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Www freetax com Figure your income tax withholding with the IRS Withholding Calculator on IRS. Www freetax com gov. Www freetax com Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Www freetax com Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Www freetax com gov. Www freetax com Request an Electronic Filing PIN by going to IRS. Www freetax com gov and entering Electronic Filing PIN in the search box. Www freetax com Download forms, instructions and publications, including accessible versions for people with disabilities. Www freetax com Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Www freetax com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Www freetax com An employee can answer questions about your tax account or help you set up a payment plan. Www freetax com Before you visit, check the Office Locator on IRS. Www freetax com gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Www freetax com If you have a special need, such as a disability, you can request an appointment. Www freetax com Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Www freetax com Apply for an Employer Identification Number (EIN). Www freetax com Go to IRS. Www freetax com gov and enter Apply for an EIN in the search box. Www freetax com Read the Internal Revenue Code, regulations, or other official guidance. Www freetax com Read Internal Revenue Bulletins. Www freetax com Sign up to receive local and national tax news and more by email. Www freetax com Just click on “subscriptions” above the search box on IRS. Www freetax com gov and choose from a variety of options. Www freetax com Phone. Www freetax com    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Www freetax com Download the free IRS2Go app from the iTunes app store or from Google Play. Www freetax com Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Www freetax com gov, or download the IRS2Go app. Www freetax com Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Www freetax com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www freetax com Most VITA and TCE sites offer free electronic filing. Www freetax com Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Www freetax com Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Www freetax com Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Www freetax com If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Www freetax com The IRS issues more than 9 out of 10 refunds in less than 21 days. Www freetax com Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www freetax com Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Www freetax com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www freetax com Note, the above information is for our automated hotline. Www freetax com Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Www freetax com Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Www freetax com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www freetax com It can take up to 3 weeks from the date you mailed it to show up in our system. Www freetax com Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Www freetax com You should receive your order within 10 business days. Www freetax com Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Www freetax com If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Www freetax com Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Www freetax com The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Www freetax com These individuals can also contact the IRS through relay services such as the Federal Relay Service. Www freetax com Walk-in. Www freetax com   You can find a selection of forms, publications and services — in-person. Www freetax com Products. Www freetax com You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Www freetax com Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Www freetax com Services. Www freetax com You can walk in to your local TAC for face-to-face tax help. Www freetax com An employee can answer questions about your tax account or help you set up a payment plan. Www freetax com Before visiting, use the Office Locator tool on IRS. Www freetax com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Www freetax com Mail. Www freetax com   You can send your order for forms, instructions, and publications to the address below. Www freetax com You should receive a response within 10 business days after your request is received. Www freetax com Internal Revenue Service 1201 N. Www freetax com Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Www freetax com The Taxpayer Advocate Service (TAS) is your voice at the IRS. Www freetax com Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Www freetax com   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Www freetax com We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Www freetax com You face (or your business is facing) an immediate threat of adverse action. Www freetax com You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Www freetax com   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Www freetax com Here's why we can help: TAS is an independent organization within the IRS. Www freetax com Our advocates know how to work with the IRS. Www freetax com Our services are free and tailored to meet your needs. Www freetax com We have offices in every state, the District of Columbia, and Puerto Rico. Www freetax com   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Www freetax com   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Www freetax com If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Www freetax com Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Www freetax com Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Www freetax com Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Www freetax com Sample W-2 Form This image is too large to be displayed in the current screen. Www freetax com Please click the link to view the image. Www freetax com Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications