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Free State Tax File

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Free State Tax File

Free state tax file Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Free state tax file irs. Free state tax file gov/pub51. Free state tax file What's New Social security and Medicare tax for 2014. Free state tax file  The social security tax rate is 6. Free state tax file 2% each for the employee and employer, unchanged from 2013. Free state tax file The social security wage base limit is $117,000. Free state tax file The Medicare tax rate is 1. Free state tax file 45% each for the employee and employer, unchanged from 2013. Free state tax file There is no wage base limit for Medicare tax. Free state tax file 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. Free state tax file Withholding allowance. Free state tax file  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free state tax file Change of responsible party. Free state tax file  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. Free state tax file Form 8822-B must be filed within 60 days of the change. Free state tax file 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. Free state tax file For a definition of "responsible party", see the Form 8822-B instructions. Free state tax file Same-sex marriage. Free state tax file  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. Free state tax file For more information, see Revenue Ruling 2013-17, 2013-38 I. Free state tax file R. Free state tax file B. Free state tax file 201, available at www. Free state tax file irs. Free state tax file gov/irb/2013-38_IRB/ar07. Free state tax file html. Free state tax file Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free state tax file Notice 2013-61, 2013-44 I. Free state tax file R. Free state tax file B. Free state tax file 432, is available at www. Free state tax file irs. Free state tax file gov/irb/2013-44_IRB/ar10. Free state tax file html. Free state tax file Reminders Additional Medicare Tax withholding. Free state tax file  In addition to withholding Medicare tax at 1. Free state tax file 45%, you must withhold a 0. Free state tax file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free state tax file 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. Free state tax file Additional Medicare Tax is only imposed on the employee. Free state tax file There is no employer share of Additional Medicare Tax. Free state tax file 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. Free state tax file For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Free state tax file For more information on Additional Medicare Tax, visit IRS. Free state tax file gov and enter “Additional Medicare Tax” in the search box. Free state tax file Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free state tax file  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free state tax file 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. Free state tax file For more information, visit IRS. Free state tax file gov and enter “work opportunity tax credit” in the search box. Free state tax file Outsourcing payroll duties. Free state tax file  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. Free state tax file The employer remains responsible if the third party fails to perform any required action. Free state tax file 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. Free state tax file gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free state tax file COBRA premium assistance credit. Free state tax file  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. Free state tax file For more information, see COBRA premium assistance credit under Introduction. Free state tax file Compensation paid to H-2A foreign agricultural workers. Free state tax file  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Free state tax file Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Free state tax file On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free state tax file An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Free state tax file In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Free state tax file Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free state tax file These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free state tax file For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Free state tax file Additional employment tax information. Free state tax file  Visit the IRS website at www. Free state tax file irs. Free state tax file gov/businesses and click on Employment Taxes under Businesses Topics. Free state tax file For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free state tax file m. Free state tax file –7:00 p. Free state tax file m. Free state tax file local time (Alaska and Hawaii follow Pacific time). Free state tax file Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Free state tax file Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free state tax file  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free state tax file 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. Free state tax file See Regulations sections 1. Free state tax file 1361-4(a)(7) and 301. Free state tax file 7701-2(c)(2)(iv). Free state tax file Differential wage payments. Free state tax file  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Free state tax file For more information, see Publication 15 (Circular E). Free state tax file Federal tax deposits must be made by electronic funds transfer. Free state tax file  You must use electronic funds transfer to make all federal tax deposits. Free state tax file Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free state tax file 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. Free state tax file Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free state tax file EFTPS is a free service provided by the Department of Treasury. Free state tax file Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free state tax file For more information on making federal tax deposits, see How To Deposit in section 7. Free state tax file To get more information about EFTPS or to enroll in EFTPS, visit www. Free state tax file eftps. Free state tax file gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free state tax file Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free state tax file Electronic filing and payment. Free state tax file  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Free state tax file Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Free state tax file Spend less time and worry on taxes and more time running your business. Free state tax file Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free state tax file For e-file, visit the IRS website at www. Free state tax file irs. Free state tax file gov/efile for additional information. Free state tax file For EFTPS, visit www. Free state tax file eftps. Free state tax file gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Free state tax file For electronic filing of Form W-2, visit www. Free state tax file socialsecurity. Free state tax file gov/employer. Free state tax file If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free state tax file If a valid EIN is not provided, the return or payment will not be processed. Free state tax file This may result in penalties and delays in processing your return or payment. Free state tax file Electronic funds withdrawal (EFW). Free state tax file  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Free state tax file However, do not use EFW to make federal tax deposits. Free state tax file For more information on paying your taxes using EFW, visit the IRS website at www. Free state tax file irs. Free state tax file gov/e-pay. Free state tax file A fee may be charged to file electronically. Free state tax file Credit or debit card payments. Free state tax file   Employers can pay the balance due shown on Form 943 by credit or debit card. Free state tax file Do not use a credit or debit card to make federal tax deposits. Free state tax file For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Free state tax file irs. Free state tax file gov/e-pay. Free state tax file When you hire a new employee. Free state tax file  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Free state tax file Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Free state tax file If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Free state tax file If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Free state tax file See section 1 for more information. Free state tax file Eligibility for employment. Free state tax file  You must verify that each new employee is legally eligible to work in the United States. Free state tax file This includes completing the U. Free state tax file S. Free state tax file Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free state tax file You can get the form from USCIS offices or by calling 1-800-870-3676. Free state tax file Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Free state tax file uscis. Free state tax file gov for more information. Free state tax file New hire reporting. Free state tax file   You are required to report any new employee to a designated state new-hire registry. Free state tax file 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. Free state tax file Many states accept a copy of Form W-4 with employer information added. Free state tax file Visit the Office of Child Support Enforcement's website at www. Free state tax file acf. Free state tax file hhs. Free state tax file gov/programs/cse/newhire for more information. Free state tax file Dishonored payments. Free state tax file  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free state tax file The penalty is $25 or 2% of the payment, whichever is more. Free state tax file However, the penalty on dishonored payments of $24. Free state tax file 99 or less is an amount equal to the payment. Free state tax file For example, a dishonored payment of $18 is charged a penalty of $18. Free state tax file Forms in Spanish. Free state tax file  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free state tax file For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Free state tax file 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. Free state tax file References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Free state tax file Information returns. Free state tax file  You may be required to file information returns to report certain types of payments made during the year. Free state tax file 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. Free state tax file For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Free state tax file Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Free state tax file See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Free state tax file If you file 250 or more Forms W-2, you must file them electronically. Free state tax file SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Free state tax file Information reporting customer service site. Free state tax file  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. Free state tax file If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Free state tax file The call site can also be reached by email at mccirp@irs. Free state tax file gov. Free state tax file Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Free state tax file Web-based application for an employer identification number (EIN). Free state tax file  You can apply for an employer identification number (EIN) online by visiting IRS. Free state tax file gov and clicking on the Apply for an EIN Online link under Tools. Free state tax file When a crew leader furnishes workers to you. Free state tax file  Record the crew leader's name, address, and EIN. Free state tax file See sections 2 and 10. Free state tax file Change of address. Free state tax file  Use Form 8822-B to notify the IRS of an address change. Free state tax file Do not mail form 8822-B with your employment tax return. Free state tax file Ordering forms and publications. Free state tax file  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Free state tax file irs. Free state tax file gov/businesses. Free state tax file Click on the Online Ordering for Information Returns and Employer Returns. Free state tax file You can also visit www. Free state tax file irs. Free state tax file gov/formspubs to download other forms and publications. Free state tax file 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. Free state tax file Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Free state tax file socialsecurity. Free state tax file gov/employer, to register for Business Services Online. Free state tax file You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Free state tax file Form W-3 will be created for you based on your Forms W-2. Free state tax file Tax Questions. Free state tax file   If you have a tax question, check the information available on IRS. Free state tax file gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free state tax file m. Free state tax file –7:00 p. Free state tax file m. Free state tax file local time (Alaska and Hawaii follow Pacific time). Free state tax file We cannot answer tax questions sent to the address provided later for comments and suggestions. Free state tax file Recordkeeping. Free state tax file  Keep all records of employment taxes for at least 4 years. Free state tax file These should be available for IRS review. Free state tax file Your records should include the following information. Free state tax file Your employer identification number (EIN). Free state tax file Amounts and dates of all wage, annuity, and pension payments. Free state tax file Names, addresses, social security numbers, and occupations of employees and recipients. Free state tax file Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Free state tax file Dates of employment for each employee. Free state tax file Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Free state tax file Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Free state tax file Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Free state tax file Copies of returns filed and confirmation numbers. Free state tax file Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Free state tax file If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Free state tax file If the crew leader has no permanent mailing address, record his or her present address. Free state tax file Private delivery services. Free state tax file  You can use certain private delivery services designated by the IRS to send tax returns and payments. Free state tax file The list includes only the following. Free state tax file DHL Express (DHL): DHL Same Day Service. Free state tax file Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free state tax file United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free state tax file M. Free state tax file , UPS Worldwide Express Plus, and UPS Worldwide Express. Free state tax file For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free state tax file gov and enter "private delivery service" in the search box. Free state tax file Your private delivery service can tell you how to get written proof of the mailing date. Free state tax file Private delivery services cannot deliver items to P. Free state tax file O. Free state tax file boxes. Free state tax file You must use the U. Free state tax file S. Free state tax file Postal Service to mail any item to an IRS P. Free state tax file O. Free state tax file box address. Free state tax file Photographs of missing children. Free state tax file  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free state tax file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax file 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. Free state tax file Calendar The following are important dates and responsibilities. Free state tax file See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Free state tax file Also see Publication 509, Tax Calendars. Free state tax file   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Free state tax file 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. Free state tax file However, a statewide legal holiday does not delay the due date of federal tax deposits. Free state tax file See Deposits on Business Days Only in section 7. Free state tax file 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. Free state tax file S. Free state tax file Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free state tax file See Private delivery services under Reminders. Free state tax file By January 31 . Free state tax file   File Form 943. Free state tax file See section 8 for more information on Form 943. Free state tax file If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free state tax file Furnish each employee with a completed Form W-2. Free state tax file Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Free state tax file File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free state tax file See section 10 for more information on FUTA. Free state tax file If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Free state tax file File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Free state tax file If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Free state tax file By February 15. Free state tax file  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Free state tax file On February 16. Free state tax file  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free state tax file Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Free state tax file If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Free state tax file See section 5 for more information. Free state tax file If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Free state tax file By February 28. Free state tax file   File paper Forms 1099 and 1096. Free state tax file File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free state tax file S. Free state tax file Information Returns, with the IRS. Free state tax file For electronically filed returns, see By March 31 below. Free state tax file File paper Forms W-2 and W-3. Free state tax file File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Free state tax file For electronically filed returns, see By March 31 next. Free state tax file By March 31. Free state tax file   File electronic Forms W-2 and 1099. Free state tax file File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free state tax file For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Free state tax file socialsecurity. Free state tax file gov/employer. Free state tax file For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Free state tax file By April 30, July 31, October 31, and January 31. Free state tax file   Deposit FUTA taxes. Free state tax file Deposit FUTA tax if the undeposited amount is over $500. Free state tax file Before December 1. Free state tax file  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Free state tax file Introduction This publication is for employers of agricultural workers (farmworkers). Free state tax file It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Free state tax file Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Free state tax file If you have nonfarm employees, see Publication 15 (Circular E). Free state tax file If you have employees in the U. Free state tax file S. Free state tax file Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Free state tax file Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Free state tax file 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. Free state tax file Comments and suggestions. Free state tax file   We welcome your comments about this publication and your suggestions for future editions. Free state tax file   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Free state tax file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state tax file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax file   You can also send us comments from www. Free state tax file irs. Free state tax file gov/formspubs. Free state tax file Click on More Information and then click on Comment on Tax Forms and Publications. Free state tax file   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free state tax file COBRA premium assistance credit. Free state tax file   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. Free state tax file 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. Free state tax file Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Free state tax file Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Free state tax file Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Free state tax file For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Free state tax file   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. Free state tax file 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. Free state tax file   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. Free state tax file The assistance for the coverage can last up to 15 months. Free state tax file   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. Free state tax file For more information, see Notice 2009-27, 2009-16 I. Free state tax file R. Free state tax file B. Free state tax file 838, available at www. Free state tax file irs. Free state tax file gov/irb/2009-16_irb/ar09. Free state tax file html. Free state tax file   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. Free state tax file   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Free state tax file The reimbursement is made through a credit against the employer's employment tax liabilities. Free state tax file For information on how to claim the credit, see the Instructions for Form 943. Free state tax file The credit is treated as a deposit made on the first day of the return period. Free state tax file In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Free state tax file 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. Free state tax file   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Free state tax file Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Free state tax file 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. Free state tax file In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Free state tax file 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. Free state tax file Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Free state tax file A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Free state tax file   For more information, visit IRS. Free state tax file gov and enter “COBRA” in the search box. Free state tax file Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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IRS Live is for the tax pro in the know. A live webinar, IRS Live is a panel discussion among IRS experts and industry professionals aimed at educating tax professionals on the most current and complex tax issues affecting them and their clients. Tax professionals are encouraged to watch the free webinar and submit questions by e-mail during the webinar. Continuing education (CE) credit is often offered for Enrolled Agents who view the live broadcast.

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Archived IRS Live Programs - Informative! But not eligible for CE credit.

August 29, 2012 Authorizations: When to use the CheckBox Authorizations, Form 8821 or Form 2848
March 28, 2012 S Corporations: Stock Basis of the Shareholders
Page Last Reviewed or Updated: 13-Mar-2014

The Free State Tax File

Free state tax file 4. Free state tax file   Limit on Elective Deferrals Table of Contents Excess elective deferrals. Free state tax file General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. Free state tax file This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. Free state tax file A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. Free state tax file You can enter into more than one salary reduction agreement during a year. Free state tax file More than one 403(b) account. Free state tax file If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. Free state tax file 403(b) plan and another retirement plan. Free state tax file If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. Free state tax file The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. Free state tax file Roth contribution program. Free state tax file   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. Free state tax file Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. Free state tax file   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. Free state tax file For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. Free state tax file Excess elective deferrals. Free state tax file   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. Free state tax file General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. Free state tax file This limit applies without regard to community property laws. Free state tax file 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. Free state tax file If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. Free state tax file To determine whether you have 15 years of service with your employer, see Years of Service , next. Free state tax file Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. Free state tax file How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. Free state tax file You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. Free state tax file If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. Free state tax file Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. Free state tax file Figuring Your Years of Service Take the following rules into account when figuring your years of service. Free state tax file Status of employer. Free state tax file   Your years of service include only periods during which your employer was a qualified employer. Free state tax file Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. Free state tax file Service with one employer. Free state tax file   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. Free state tax file Church employee. Free state tax file   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. Free state tax file For more information about church employees, see chapter 5. Free state tax file Self-employed ministers. Free state tax file   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. Free state tax file Total years of service. Free state tax file   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. Free state tax file Example. Free state tax file The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Free state tax file Marsha began working with ABC schools in September 2009. Free state tax file She has always worked full-time for each annual work period. Free state tax file At the end of 2013, Marsha had 4. Free state tax file 5 years of service with ABC Public Schools, as shown in Table 4-1. Free state tax file Table 4-1. Free state tax file Marsha's Years of Service Note. Free state tax file This table shows how Marsha figures her years of service, as explained in the previous example. Free state tax file Year Period Worked Portion of Work Period Years of Service 2009 Sept. Free state tax file –Dec. Free state tax file . Free state tax file 5 year . Free state tax file 5 year 2010 Feb. Free state tax file –May . Free state tax file 5 year 1 year Sept. Free state tax file –Dec. Free state tax file . Free state tax file 5 year 2011 Feb. Free state tax file –May . Free state tax file 5 year 1 year Sept. Free state tax file –Dec. Free state tax file . Free state tax file 5 year 2012 Feb. Free state tax file –May . Free state tax file 5 year 1 year Sept. Free state tax file –Dec. Free state tax file . Free state tax file 5 year 2013 Feb. Free state tax file –May . Free state tax file 5 year 1 year Sept. Free state tax file –Dec. Free state tax file . Free state tax file 5 year Total years of service 4. Free state tax file 5 years Full-time or part-time. Free state tax file   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. Free state tax file When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. Free state tax file Employer's annual work period. Free state tax file   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. Free state tax file Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. Free state tax file Note. Free state tax file You cannot accumulate more than 1 year of service in a 12-month period. Free state tax file Example. Free state tax file All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. Free state tax file Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Free state tax file Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. Free state tax file Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. Free state tax file In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. Free state tax file How to compare. Free state tax file   You can use any method that reasonably and accurately reflects the amount of work required. Free state tax file For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. Free state tax file   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. Free state tax file Example. Free state tax file An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. Free state tax file   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. Free state tax file Full year of service. Free state tax file   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. Free state tax file Example. Free state tax file If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. Free state tax file Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. Free state tax file Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. Free state tax file Full-time for part of the year. Free state tax file   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Free state tax file The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Free state tax file Example. Free state tax file Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). Free state tax file The annual work period for the college is 8 months (February through May and July through October). Free state tax file Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. Free state tax file Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. Free state tax file   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. Free state tax file The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Free state tax file Example. Free state tax file Vance teaches one course at a local medical school. Free state tax file He teaches 3 hours per week for two semesters. Free state tax file Other faculty members at the same school teach 9 hours per week for two semesters. Free state tax file The annual work period of the medical school is two semesters. Free state tax file An instructor teaching 9 hours a week for two semesters is considered a full-time employee. Free state tax file Given these facts, Vance has worked part-time for a full annual work period. Free state tax file Vance has completed 1/3 of a year of service, figured as shown below. Free state tax file Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. Free state tax file   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. Free state tax file   Figure the first fraction as though you had worked full-time for part of the annual work period. Free state tax file The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Free state tax file The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Free state tax file   Figure the second fraction as though you had worked part-time for the entire annual work period. Free state tax file The fraction is as follows: The numerator (top number) is the number of hours or days you worked. Free state tax file The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Free state tax file   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. Free state tax file Example. Free state tax file Maria, an attorney, teaches a course for one semester at a law school. Free state tax file She teaches 3 hours per week. Free state tax file The annual work period for teachers at the school is two semesters. Free state tax file All full-time instructors at the school are required to teach 12 hours per week. Free state tax file Based on these facts, Maria is employed part-time for part of the annual work period. Free state tax file Her year of service for this year is determined by multiplying two fractions. Free state tax file Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. Free state tax file Example Floyd has figured his limit on annual additions. Free state tax file The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. Free state tax file Figuring Floyd's limit on elective deferrals. Free state tax file   Floyd has been employed with his current employer for less than 15 years. Free state tax file He is not eligible for the special 15-year increase. Free state tax file Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. Free state tax file Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. Free state tax file Additionally, Floyd's employer does not offer a Roth contribution program. Free state tax file Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. Free state tax file Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. Free state tax file Table 4-2. Free state tax file Worksheet 1. Free state tax file Maximum Amount Contributable (MAC) Note. Free state tax file Use this worksheet to figure your MAC. Free state tax file Part I. Free state tax file Limit on Annual Additions     1. Free state tax file Enter your includible compensation for your most recent year of service 1. Free state tax file $70,475 2. Free state tax file Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. Free state tax file 52,000 3. Free state tax file Enter the lesser of line 1 or line 2. Free state tax file This is your limit on annual additions 3. Free state tax file 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Free state tax file     Part II. Free state tax file Limit on Elective Deferrals     4. Free state tax file Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Free state tax file 17,500   Note. Free state tax file If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Free state tax file If not, enter zero (-0-) on line 16 and go to line 17. Free state tax file     5. Free state tax file Amount per year of service 5. Free state tax file 5,000 6. Free state tax file Enter your years of service 6. Free state tax file   7. Free state tax file Multiply line 5 by line 6 7. Free state tax file   8. Free state tax file Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Free state tax file   9. Free state tax file Subtract line 8 from line 7. Free state tax file If zero or less, enter zero (-0-) 9. Free state tax file   10. Free state tax file Maximum increase in limit for long service 10. Free state tax file 15,000 11. Free state tax file Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Free state tax file   12. Free state tax file Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Free state tax file   13. Free state tax file Add lines 11 and 12 13. Free state tax file   14. Free state tax file Subtract line 13 from line 10 14. Free state tax file   15. Free state tax file Maximum additional contributions 15. Free state tax file 3,000 16. Free state tax file Enter the least of lines 9, 14, or 15. Free state tax file This is your increase in the limit for long service 16. Free state tax file -0- 17. Free state tax file Add lines 4 and 16. Free state tax file This is your limit on elective deferrals 17. Free state tax file 17,500   Part III. Free state tax file Maximum Amount Contributable     18. Free state tax file If you had only nonelective contributions, enter the amount from line 3. Free state tax file This is your MAC. Free state tax file    If you had only elective deferrals, enter the lesser of lines 3 or 17. Free state tax file This is your MAC. Free state tax file    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Free state tax file This is your MAC. Free state tax file (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Free state tax file ) 18. Free state tax file $17,500 Prev  Up  Next   Home   More Online Publications