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Www myfreetaxes com tampa Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/pub15. Www myfreetaxes com tampa What's New Social security and Medicare tax for 2014. Www myfreetaxes com tampa  The social security tax rate is 6. Www myfreetaxes com tampa 2% each for the employee and employer, unchanged from 2013. Www myfreetaxes com tampa The social security wage base limit is $117,000. Www myfreetaxes com tampa The Medicare tax rate is 1. Www myfreetaxes com tampa 45% each for the employee and employer, unchanged from 2013. Www myfreetaxes com tampa There is no wage base limit for Medicare tax. Www myfreetaxes com tampa Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Www myfreetaxes com tampa Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Www myfreetaxes com tampa 2014 withholdng tables. Www myfreetaxes com tampa  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Www myfreetaxes com tampa Withholding allowance. Www myfreetaxes com tampa  The 2014 amount for one withholding allowance on an annual basis is $3,950. Www myfreetaxes com tampa Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Www myfreetaxes com tampa  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Www myfreetaxes com tampa A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Www myfreetaxes com tampa For more information see Notice 2013-77, 2013-50 I. Www myfreetaxes com tampa R. Www myfreetaxes com tampa B. Www myfreetaxes com tampa 632, available at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/irb/2013-50_IRB/ar10. Www myfreetaxes com tampa html. Www myfreetaxes com tampa Change of responsible party. Www myfreetaxes com tampa  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. Www myfreetaxes com tampa Form 8822-B must be filed within 60 days of the change. Www myfreetaxes com tampa If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Www myfreetaxes com tampa For a definition of “responsible party,” see the Form 8822-B instructions. Www myfreetaxes com tampa Same-sex marriage. Www myfreetaxes com tampa  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Www myfreetaxes com tampa For more information, see Revenue Ruling 2013-17, 2013-38 I. Www myfreetaxes com tampa R. Www myfreetaxes com tampa B. Www myfreetaxes com tampa 201, available at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/irb/2013-38_IRB/ar07. Www myfreetaxes com tampa html. Www myfreetaxes com tampa Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Www myfreetaxes com tampa Notice 2013-61, 2013-44 I. Www myfreetaxes com tampa R. Www myfreetaxes com tampa B. Www myfreetaxes com tampa 432, is available at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/irb/2013-44_IRB/ar10. Www myfreetaxes com tampa html. Www myfreetaxes com tampa Reminders Additional Medicare Tax withholding. Www myfreetaxes com tampa  In addition to withholding Medicare tax at 1. Www myfreetaxes com tampa 45%, you must withhold a 0. Www myfreetaxes com tampa 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www myfreetaxes com tampa 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 myfreetaxes com tampa Additional Medicare Tax is only imposed on the employee. Www myfreetaxes com tampa There is no employer share of Additional Medicare Tax. Www myfreetaxes com tampa 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 myfreetaxes com tampa 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. Www myfreetaxes com tampa For more information on Additional Medicare Tax, visit IRS. Www myfreetaxes com tampa gov and enter “Additional Medicare Tax” in the search box. Www myfreetaxes com tampa Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Www myfreetaxes com tampa  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Www myfreetaxes com tampa 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. Www myfreetaxes com tampa For more information, visit IRS. Www myfreetaxes com tampa gov and enter “work opportunity tax credit” in the search box. Www myfreetaxes com tampa Outsourcing payroll duties. Www myfreetaxes com tampa  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Www myfreetaxes com tampa The employer remains responsible if the third party fails to perform any required action. Www myfreetaxes com tampa If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Www myfreetaxes com tampa gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Www myfreetaxes com tampa COBRA premium assistance credit. Www myfreetaxes com tampa  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Www myfreetaxes com tampa See COBRA premium assistance credit under Introduction. Www myfreetaxes com tampa Federal tax deposits must be made by electronic funds transfer. Www myfreetaxes com tampa  You must use electronic funds transfer to make all federal tax deposits. Www myfreetaxes com tampa Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Www myfreetaxes com tampa 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. Www myfreetaxes com tampa Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Www myfreetaxes com tampa EFTPS is a free service provided by the Department of Treasury. Www myfreetaxes com tampa Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Www myfreetaxes com tampa For more information on making federal tax deposits, see How To Deposit in section 11. Www myfreetaxes com tampa To get more information about EFTPS or to enroll in EFTPS, visit www. Www myfreetaxes com tampa eftps. Www myfreetaxes com tampa gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Www myfreetaxes com tampa Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Www myfreetaxes com tampa You must receive written notice from the IRS to file Form 944. Www myfreetaxes com tampa  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Www myfreetaxes com tampa You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Www myfreetaxes com tampa For more information on requesting to file Form 944, visit IRS. Www myfreetaxes com tampa gov and enter “file employment taxes annually” in the search box. Www myfreetaxes com tampa Employers can request to file Forms 941 instead of Form 944. Www myfreetaxes com tampa  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Www myfreetaxes com tampa You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Www myfreetaxes com tampa For more information on requesting to file Form 944, visit IRS. Www myfreetaxes com tampa gov and enter “file employment taxes annually” in the search box. Www myfreetaxes com tampa Aggregate Form 941 filers. Www myfreetaxes com tampa  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Www myfreetaxes com tampa Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Www myfreetaxes com tampa To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Www myfreetaxes com tampa Aggregate Form 940 filers. Www myfreetaxes com tampa  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Www myfreetaxes com tampa Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Www myfreetaxes com tampa To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Www myfreetaxes com tampa Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Www myfreetaxes com tampa Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Www myfreetaxes com tampa Spend less time and worry about taxes and more time running your business. Www myfreetaxes com tampa Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Www myfreetaxes com tampa For e-file, visit www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/efile for additional information. Www myfreetaxes com tampa For EFTPS, visit www. Www myfreetaxes com tampa eftps. Www myfreetaxes com tampa gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Www myfreetaxes com tampa For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Www myfreetaxes com tampa socialsecurity. Www myfreetaxes com tampa gov/employer. Www myfreetaxes com tampa If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Www myfreetaxes com tampa If a valid EIN is not provided, the return or payment will not be processed. Www myfreetaxes com tampa This may result in penalties and delays in processing your return or payment. Www myfreetaxes com tampa Electronic funds withdrawal (EFW). Www myfreetaxes com tampa  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Www myfreetaxes com tampa However, do not use EFW to make federal tax deposits. Www myfreetaxes com tampa For more information on paying your taxes using EFW, visit the IRS website at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/e-pay. Www myfreetaxes com tampa A fee may be charged to file electronically. Www myfreetaxes com tampa Credit or debit card payments. Www myfreetaxes com tampa  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/e-pay. Www myfreetaxes com tampa However, do not use credit or debit cards to make federal tax deposits. Www myfreetaxes com tampa Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Www myfreetaxes com tampa For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Www myfreetaxes com tampa For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Www myfreetaxes com tampa Hiring New Employees Eligibility for employment. Www myfreetaxes com tampa  You must verify that each new employee is legally eligible to work in the United States. Www myfreetaxes com tampa This includes completing the U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Www myfreetaxes com tampa You can get the form from USCIS offices or by calling 1-800-870-3676. Www myfreetaxes com tampa Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Www myfreetaxes com tampa uscis. Www myfreetaxes com tampa gov for more information. Www myfreetaxes com tampa New hire reporting. Www myfreetaxes com tampa  You are required to report any new employee to a designated state new hire registry. Www myfreetaxes com tampa A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Www myfreetaxes com tampa Many states accept a copy of Form W-4 with employer information added. Www myfreetaxes com tampa Visit the Office of Child Support Enforcement website at www. Www myfreetaxes com tampa acf. Www myfreetaxes com tampa hhs. Www myfreetaxes com tampa gov/programs/cse/newhire for more information. Www myfreetaxes com tampa W-4 request. Www myfreetaxes com tampa  Ask each new employee to complete the 2014 Form W-4. Www myfreetaxes com tampa See section 9. Www myfreetaxes com tampa Name and social security number. Www myfreetaxes com tampa  Record each new employee's name and number from his or her social security card. Www myfreetaxes com tampa Any employee without a social security card should apply for one. Www myfreetaxes com tampa See section 4. Www myfreetaxes com tampa Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Www myfreetaxes com tampa  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Www myfreetaxes com tampa Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Www myfreetaxes com tampa Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Www myfreetaxes com tampa See section 13 for more information. Www myfreetaxes com tampa Income tax withholding. Www myfreetaxes com tampa  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Www myfreetaxes com tampa If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Www myfreetaxes com tampa Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Www myfreetaxes com tampa Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Www myfreetaxes com tampa See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Www myfreetaxes com tampa Publication 15-A includes information about withholding on pensions and annuities. Www myfreetaxes com tampa Zero wage return. Www myfreetaxes com tampa  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Www myfreetaxes com tampa The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/efile. Www myfreetaxes com tampa Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Www myfreetaxes com tampa Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Www myfreetaxes com tampa Each item in this list has a page reference to a more detailed discussion in this publication. Www myfreetaxes com tampa   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Www myfreetaxes com tampa For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Www myfreetaxes com tampa For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). Www myfreetaxes com tampa Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Www myfreetaxes com tampa See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Www myfreetaxes com tampa If you file 250 or more Forms 1099, you must file them electronically. Www myfreetaxes com tampa If you file 250 or more Forms W-2, you must file them electronically. Www myfreetaxes com tampa SSA will not accept Forms W-2 and W-3 filed on magnetic media. Www myfreetaxes com tampa Information reporting customer service site. Www myfreetaxes com tampa  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Www myfreetaxes com tampa If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Www myfreetaxes com tampa The center can also be reached by email at mccirp@irs. Www myfreetaxes com tampa gov. Www myfreetaxes com tampa Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Www myfreetaxes com tampa Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Www myfreetaxes com tampa Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Www myfreetaxes com tampa Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Www myfreetaxes com tampa Military retirement. Www myfreetaxes com tampa Gambling winnings. Www myfreetaxes com tampa Indian gaming profits. Www myfreetaxes com tampa Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Www myfreetaxes com tampa Payments subject to backup withholding. Www myfreetaxes com tampa For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Www myfreetaxes com tampa All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Www myfreetaxes com tampa Distributions from nonqualified pension plans and deferred compensation plans. Www myfreetaxes com tampa  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Www myfreetaxes com tampa However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Www myfreetaxes com tampa ; income tax withheld must be reported on Form 945. Www myfreetaxes com tampa Backup withholding. Www myfreetaxes com tampa  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Www myfreetaxes com tampa This withholding is referred to as “backup withholding. Www myfreetaxes com tampa ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Www myfreetaxes com tampa In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Www myfreetaxes com tampa Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Www myfreetaxes com tampa You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Www myfreetaxes com tampa You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Www myfreetaxes com tampa The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Www myfreetaxes com tampa For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Www myfreetaxes com tampa Recordkeeping Keep all records of employment taxes for at least 4 years. Www myfreetaxes com tampa These should be available for IRS review. Www myfreetaxes com tampa Your records should include the following information. Www myfreetaxes com tampa Your EIN. Www myfreetaxes com tampa Amounts and dates of all wage, annuity, and pension payments. Www myfreetaxes com tampa Amounts of tips reported to you by your employees. Www myfreetaxes com tampa Records of allocated tips. Www myfreetaxes com tampa The fair market value of in-kind wages paid. Www myfreetaxes com tampa Names, addresses, social security numbers, and occupations of employees and recipients. Www myfreetaxes com tampa Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Www myfreetaxes com tampa Dates of employment for each employee. Www myfreetaxes com tampa Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. Www myfreetaxes com tampa Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Www myfreetaxes com tampa Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Www myfreetaxes com tampa Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Www myfreetaxes com tampa Copies of returns filed and confirmation numbers. Www myfreetaxes com tampa Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Www myfreetaxes com tampa Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Www myfreetaxes com tampa Do not mail Form 8822-B with your employment tax return. Www myfreetaxes com tampa Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Www myfreetaxes com tampa The list includes only the following: DHL Express (DHL): DHL Same Day Service. Www myfreetaxes com tampa Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Www myfreetaxes com tampa United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Www myfreetaxes com tampa M. Www myfreetaxes com tampa , UPS Worldwide Express Plus, and UPS Worldwide Express. Www myfreetaxes com tampa For the IRS mailing address to use if you are using a private delivery service, go to IRS. Www myfreetaxes com tampa gov and enter “private delivery service” in the search box. Www myfreetaxes com tampa Your private delivery service can tell you how to get written proof of the mailing date. Www myfreetaxes com tampa   Private delivery services cannot deliver items to P. Www myfreetaxes com tampa O. Www myfreetaxes com tampa boxes. Www myfreetaxes com tampa You must use the U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa Postal Service to mail any item to an IRS P. Www myfreetaxes com tampa O. Www myfreetaxes com tampa box address. Www myfreetaxes com tampa Telephone Help Tax questions. Www myfreetaxes com tampa   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Www myfreetaxes com tampa Help for people with disabilities. Www myfreetaxes com tampa  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Www myfreetaxes com tampa You may also use this number for assistance with unresolved tax problems. Www myfreetaxes com tampa Recorded tax information (TeleTax). Www myfreetaxes com tampa  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Www myfreetaxes com tampa You can listen to up to three topics on each call you make. Www myfreetaxes com tampa Touch-Tone service is available 24 hours a day, 7 days a week. Www myfreetaxes com tampa TeleTax topics are also available on the IRS website at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/taxtopics. Www myfreetaxes com tampa Most tax topics listed below are also available in Spanish. Www myfreetaxes com tampa For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Www myfreetaxes com tampa A list of employment tax topics is provided next. Www myfreetaxes com tampa Select, by number, the topic you want to hear and call 1-800-829-4477. Www myfreetaxes com tampa For the directory of all topics, select Topic 123. Www myfreetaxes com tampa Teletax Topics Topic No. Www myfreetaxes com tampa Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Www myfreetaxes com tampa Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Www myfreetaxes com tampa  Visit the IRS website at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/businesses and click on the Employment Taxes link under Businesses Topics. Www myfreetaxes com tampa Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/businesses. Www myfreetaxes com tampa To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Www myfreetaxes com tampa You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Www myfreetaxes com tampa Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Www myfreetaxes com tampa Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Www myfreetaxes com tampa socialsecurity. Www myfreetaxes com tampa gov/employer to register for Business Services Online. Www myfreetaxes com tampa You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Www myfreetaxes com tampa In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Www myfreetaxes com tampa Form W-3 will be created for you based on your Forms W-2. Www myfreetaxes com tampa Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Www myfreetaxes com tampa There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Www myfreetaxes com tampa See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Www myfreetaxes com tampa Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Www myfreetaxes com tampa The penalty is $25 or 2% of the payment, whichever is more. Www myfreetaxes com tampa However, the penalty on dishonored payments of $24. Www myfreetaxes com tampa 99 or less is an amount equal to the payment. Www myfreetaxes com tampa For example, a dishonored payment of $18 is charged a penalty of $18. Www myfreetaxes com tampa Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Www myfreetaxes com tampa Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www myfreetaxes com tampa You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www myfreetaxes com tampa Calendar The following is a list of important dates. Www myfreetaxes com tampa Also see Publication 509, Tax Calendars. Www myfreetaxes com tampa   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Www myfreetaxes com tampa A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Www myfreetaxes com tampa However, a statewide legal holiday does not delay the due date of federal tax deposits. Www myfreetaxes com tampa See Deposits on Business Days Only in section 11. Www myfreetaxes com tampa For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Www myfreetaxes com tampa See Private Delivery Services under Reminders for more information. Www myfreetaxes com tampa Introduction This publication explains your tax responsibilities as an employer. Www myfreetaxes com tampa It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Www myfreetaxes com tampa It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Www myfreetaxes com tampa This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Www myfreetaxes com tampa References to “income tax” in this guide apply only to “federal” income tax. Www myfreetaxes com tampa Contact your state or local tax department to determine if their rules are different. Www myfreetaxes com tampa Additional employment tax information is available in Publication 15-A. Www myfreetaxes com tampa Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Www myfreetaxes com tampa Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Www myfreetaxes com tampa Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Www myfreetaxes com tampa Income tax. Www myfreetaxes com tampa Social security tax. Www myfreetaxes com tampa Medicare tax. Www myfreetaxes com tampa FUTA tax. Www myfreetaxes com tampa There are exceptions to these requirements. Www myfreetaxes com tampa See section 15 for guidance. Www myfreetaxes com tampa Railroad retirement taxes are explained in the Instructions for Form CT-1. Www myfreetaxes com tampa Comments and suggestions. Www myfreetaxes com tampa   We welcome your comments about this publication and your suggestions for future editions. Www myfreetaxes com tampa   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Www myfreetaxes com tampa NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www myfreetaxes com tampa Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www myfreetaxes com tampa   You can also send us comments from www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/formspubs. Www myfreetaxes com tampa Click on More Information and then click on Comment on Tax Forms and Publications. Www myfreetaxes com tampa   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Www myfreetaxes com tampa Federal Government employers. Www myfreetaxes com tampa   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Www myfreetaxes com tampa State and local government employers. Www myfreetaxes com tampa   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Www myfreetaxes com tampa Most elected and appointed public officials of state or local governments are employees under common law rules. Www myfreetaxes com tampa See chapter 3 of Publication 963, Federal-State Reference Guide. Www myfreetaxes com tampa In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Www myfreetaxes com tampa See section 15 for more information on the exceptions. Www myfreetaxes com tampa   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/pub/irs-irbs/irb00-06. Www myfreetaxes com tampa pdf. Www myfreetaxes com tampa   You can get information on reporting and social security coverage from your local IRS office. Www myfreetaxes com tampa If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Www myfreetaxes com tampa To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Www myfreetaxes com tampa ncsssa. Www myfreetaxes com tampa org. Www myfreetaxes com tampa Disregarded entities and qualified subchapter S subsidiaries (QSubs). Www myfreetaxes com tampa   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Www myfreetaxes com tampa Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Www myfreetaxes com tampa See Regulations sections 1. Www myfreetaxes com tampa 1361-4(a)(7) and 301. Www myfreetaxes com tampa 7701-2(c)(2)(iv). Www myfreetaxes com tampa COBRA premium assistance credit. Www myfreetaxes com tampa   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Www myfreetaxes com tampa COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Www myfreetaxes com tampa Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Www myfreetaxes com tampa Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Www myfreetaxes com tampa Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Www myfreetaxes com tampa For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Www myfreetaxes com tampa   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Www myfreetaxes com tampa For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Www myfreetaxes com tampa   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Www myfreetaxes com tampa The assistance for the coverage can last up to 15 months. Www myfreetaxes com tampa   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Www myfreetaxes com tampa For more information see Notice 2009-27, 2009-16 I. Www myfreetaxes com tampa R. Www myfreetaxes com tampa B. Www myfreetaxes com tampa 838, available at www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/irb/2009-16_irb/ar09. Www myfreetaxes com tampa html. Www myfreetaxes com tampa   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Www myfreetaxes com tampa   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Www myfreetaxes com tampa The reimbursement is made through a credit against the employer's employment tax liabilities. Www myfreetaxes com tampa For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Www myfreetaxes com tampa The credit is treated as a deposit made on the first day of the return period (quarter or year). Www myfreetaxes com tampa In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Www myfreetaxes com tampa In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Www myfreetaxes com tampa   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Www myfreetaxes com tampa Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Www myfreetaxes com tampa In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Www myfreetaxes com tampa In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Www myfreetaxes com tampa Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Www myfreetaxes com tampa Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Www myfreetaxes com tampa A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Www myfreetaxes com tampa   For more information, visit IRS. Www myfreetaxes com tampa gov and enter “COBRA” in the search box. Www myfreetaxes com tampa Prev  Up  Next   Home   More Online Publications
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Www myfreetaxes com tampa Wages, salaries, etc. Www myfreetaxes com tampa , Wages, salaries, etc. Www myfreetaxes com tampa Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Www myfreetaxes com tampa Contribution limits More than one IRA, More than one IRA. Www myfreetaxes com tampa Contributions Designating the year, Designating year for which contribution is made. Www myfreetaxes com tampa Distributions in same year as, Both contributions for 2013 and distributions in 2013. Www myfreetaxes com tampa Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Www myfreetaxes com tampa Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Www myfreetaxes com tampa Qualified reservist repayments, Qualified reservist repayments. 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Www myfreetaxes com tampa Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Www myfreetaxes com tampa Defined contribution plans, Defined contribution plan. Www myfreetaxes com tampa Disabilities, persons with Early distributions to, Disabled. Www myfreetaxes com tampa Distributions After required beginning date, Distributions after the required beginning date. Www myfreetaxes com tampa Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Www myfreetaxes com tampa Delivered outside U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa , IRA distributions delivered outside the United States. Www myfreetaxes com tampa Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Www myfreetaxes com tampa From individual retirement annuities, Distributions from individual retirement annuities. Www myfreetaxes com tampa Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Www myfreetaxes com tampa Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Www myfreetaxes com tampa Qualified HSA funding, One-time qualified HSA funding distribution. Www myfreetaxes com tampa Qualified reservist, Qualified reservist distributions. Www myfreetaxes com tampa Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Www myfreetaxes com tampa SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Www myfreetaxes com tampa Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Www myfreetaxes com tampa (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Www myfreetaxes com tampa Disability exception, Disabled. Www myfreetaxes com tampa First-time homebuyers, exception, First home. Www myfreetaxes com tampa Higher education expenses, exception, Higher education expenses. Www myfreetaxes com tampa Medical insurance, exception, Medical insurance. 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