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State Nm Us Tax

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State Nm Us Tax

State nm us tax Publication 537 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. State nm us tax Tax questions. State nm us tax Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 537, such as legislation enacted after it was published, go to www. State nm us tax irs. State nm us tax gov/pub537. State nm us tax Reminder Photographs of missing children. State nm us tax  The Internal Revenue Service (IRS) is a proud partner with the National Center for Missing and Exploited Children. State nm us tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State nm us tax 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. State nm us tax Introduction Note. State nm us tax Section references within this publication are to the Internal Revenue Code and regulation references are to the Income Tax Regulations under the Code. State nm us tax An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. State nm us tax If you realize a gain on an installment sale, you may be able to report part of your gain when you receive each payment. State nm us tax This method of reporting gain is called the installment method. State nm us tax You cannot use the installment method to report a loss. State nm us tax You can choose to report all of your gain in the year of sale. State nm us tax This publication discusses the general rules that apply to using the installment method. State nm us tax It also discusses more complex rules that apply only when certain conditions exist or certain types of property are sold. State nm us tax If you sell your home or other nonbusiness property under an installment plan, you may need to read only the General Rules . State nm us tax If you sell business or rental property or have a like-kind exchange or other complex situation, also see the appropriate discussion under Other Rules . State nm us tax Comments and suggestions. State nm us tax   We welcome your comments about this publication and your suggestions for future editions. State nm us tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State nm us tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State nm us tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State nm us tax   You can send your comments from www. State nm us tax irs. State nm us tax gov/formspubs/. State nm us tax Click on “More Information” and then on “Comment on Tax Forms and Publications. State nm us tax ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State nm us tax Ordering forms and publications. State nm us tax   Visit www. State nm us tax irs. State nm us tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State nm us tax Internal Revenue Service 1201 N. State nm us tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State nm us tax   If you have a tax question, check the information available on IRS. State nm us tax gov or call 1-800-829-1040. State nm us tax We cannot answer tax questions sent to either of the above addresses. State nm us tax Useful Items - You may want to see: Publication 523 Selling Your Home 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 551 Basis of Assets 4895 Tax Treatment of Property Acquired From a Decedent Dying in 2010 Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income  See How To Get Tax Help near the end of this publication for information about getting publications and forms. State nm us tax Prev  Up  Next   Home   More Online Publications
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Know Your Options

Airline delays caused by bad weather, traffic control problems, and mechanical repairs are hard to predict. If your flight is canceled, most airlines will rebook you on the earliest flight possible to your destination, at no additional charge. If you're able to find a flight on another airline, ask the first airline to endorse your ticket to the new carrier. This could save you a fare increase, but there is no rule requiring them to do this.

Each airline has its own policies about what it will do for delayed passengers; there are no federal requirements. If your flight is delayed or canceled, ask the airline if it will pay for meals or a phone call. Contrary to what many people believe, airlines are not required to do so.

Tarmac Delays

Under new federal rules, U.S. airlines operating domestic flights must allow passengers to deplane after a tarmac delay of three hours. The only exceptions allowed are for safety or security, or if air traffic control advises the pilot otherwise. Carriers are also required to provided adequate food and drinking water within two hours of being delayed on the tarmac; they must also maintain operable lavatories and, if necessary, provide medical attention.
There are other protections as well, such as prohibiting airlines from scheduling chronically delayed flights. For more information, search for Airline Passenger Protections on the Department of Transportation's website.

Overbooked Flights

Selling more tickets than there are seats is not illegal. Most airlines overbook their flights to compensate for "no-shows." If there are more passengers than seats just before a plane is scheduled to depart, you could be "bumped" or left behind against your will. Whether you are bumped or not may depend on when you officially check-in for your flight, so try to arrive early. The U.S. Department of Transportation requires airlines to ask people to give up their seats voluntarily, in exchange for compensation. Airlines decide what to offer volunteers, such as money, a free trip, food or lodging.

Federal rules protect you if you are "bumped" on most flights within the United States and on outbound international flights. Passengers who are involuntarily bumped are protected under Federal Aviation Administration guidelines. If you volunteer to be bumped, your agreement with the airline that is not regulated and will depend on negotiating at the gate.
The airline must give you a written statement describing your rights, as well as the airline's boarding priority rules and criteria. If the airline is not able to get you to your final destination within one hour of your original arrival time, the airline must pay you an amount equal to 200% of your one-way fare, with a maximum of $650. To receive this payment, you must have a confirmed reservation. You must also meet the airline's deadlines for ticketing and check-in. An airline may offer you a free ticket on a future flight in place of a check, but you have the right to insist on a check.

The State Nm Us Tax

State nm us tax 13. State nm us tax   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. State nm us tax Wage limit. State nm us tax Federal Income Tax WithholdingNew Form W-4 for 2014. State nm us tax Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. State nm us tax Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. State nm us tax  The employee tax rate for social security is 6. State nm us tax 2%. State nm us tax Previously, the employee tax rate for social security was 4. State nm us tax 2%. State nm us tax The employer tax rate for social security remains unchanged at 6. State nm us tax 2%. State nm us tax The social security wage base limit is $113,700. State nm us tax The Medicare tax rate is 1. State nm us tax 45% each for the employee and employer, unchanged from 2012. State nm us tax There is no wage base limit for Medicare tax. State nm us tax Additional Medicare Tax. State nm us tax  In addition to withholding Medicare tax at 1. State nm us tax 45%, you must withhold a 0. State nm us tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State nm us tax 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. State nm us tax Additional Medicare Tax is only imposed on the employee. State nm us tax There is no employer share of Additional Medicare Tax. State nm us tax All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. State nm us tax 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. State nm us tax For more information on Additional Medicare Tax, visit IRS. State nm us tax gov and enter “Additional Medicare Tax” in the search box. State nm us tax Leave-based donation programs to aid victims of Hurricane Sandy. State nm us tax  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. State nm us tax The donated leave will not be included in the income or wages of the employee. State nm us tax The employer may deduct the cash payments as business expenses or charitable contributions. State nm us tax For more information, see Notice 2012-69, 2012-51 I. State nm us tax R. State nm us tax B. State nm us tax 712, available at www. State nm us tax irs. State nm us tax gov/irb/2012-51_IRB/ar09. State nm us tax html. State nm us tax Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. State nm us tax  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. State nm us tax Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. State nm us tax 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. State nm us tax For more information, visit IRS. State nm us tax gov and enter “work opportunity credit” in the search box. State nm us tax What's New for 2014 Social security and Medicare tax for 2014. State nm us tax  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). State nm us tax The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). State nm us tax There is no limit on the amount of wages subject to Medicare tax. State nm us tax Reminders Additional employment tax information for farmers. State nm us tax  See Publication 51 (Circular A) for more detailed guidance on employment taxes. State nm us tax For the latest information about employment tax developments impacting farmers, go to www. State nm us tax irs. State nm us tax gov/pub51. State nm us tax Correcting a previously filed Form 943. State nm us tax  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. State nm us tax Form 943-X is filed separately from Form 943. State nm us tax For more information on correcting Form 943, see the Instructions for Form 943-X. State nm us tax Federal tax deposits must be made by electronic funds transfer. State nm us tax  You must use electronic funds transfer to make all federal tax deposits. State nm us tax Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). State nm us tax 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. State nm us tax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. State nm us tax EFTPS is a free service provided by the Department of Treasury. State nm us tax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. State nm us tax For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). State nm us tax To get more information about EFTPS or to enroll in EFTPS, visit www. State nm us tax eftps. State nm us tax gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). State nm us tax Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. State nm us tax Important Dates for 2014 You should take the action indicated by the dates listed. State nm us tax See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. State nm us tax Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. State nm us tax For these dates, see Publication 509, Tax Calendars (For use in 2014). State nm us tax Note. State nm us tax  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. State nm us tax A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. State nm us tax For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. State nm us tax S. State nm us tax Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. State nm us tax See Private delivery services in Publication 51 (Circular A). State nm us tax Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. State nm us tax Statewide holidays no longer apply. State nm us tax For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). State nm us tax Fiscal year taxpayers. State nm us tax  The due dates listed below apply whether you use a calendar or a fiscal year. State nm us tax By January 31. State nm us tax   File Form 943 with the IRS. State nm us tax If you deposited all Form 943 taxes when due, you have 10 additional days to file. State nm us tax Furnish each employee with a completed Form W-2, Wage and Tax Statement. State nm us tax Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). State nm us tax File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. State nm us tax If you deposited all the FUTA tax when due, you have 10 additional days to file. State nm us tax File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. State nm us tax If you deposited all Form 945 taxes when due, you have 10 additional days to file. State nm us tax By February 15. State nm us tax  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. State nm us tax On February 16. State nm us tax  Any Form W-4 claiming exemption from withholding for the previous year has now expired. State nm us tax 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. State nm us tax If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. State nm us tax 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. State nm us tax By February 28. State nm us tax   File paper Forms 1099 and 1096. State nm us tax File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. State nm us tax S. State nm us tax Information Returns, with the IRS. State nm us tax For electronically filed returns, see By March 31 below. State nm us tax File paper Forms W-2 and W-3. State nm us tax File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). State nm us tax For electronically filed returns, see By March 31 below. State nm us tax By March 31. State nm us tax   File electronic Forms W-2 and 1099. State nm us tax File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. State nm us tax 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. State nm us tax socialsecurity. State nm us tax gov/employer. State nm us tax For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. State nm us tax By April 30, July 31, October 31, and January 31. State nm us tax   Deposit FUTA taxes. State nm us tax Deposit FUTA tax due if it is more than $500. State nm us tax Before December 1. State nm us tax  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. State nm us tax Introduction You are generally required to withhold federal income tax from the wages of your employees. State nm us tax You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). State nm us tax You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State nm us tax This chapter includes information about these taxes. State nm us tax You must also pay self-employment tax on your net earnings from farming. State nm us tax See chapter 12 for information on self-employment tax. State nm us tax Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. State nm us tax Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. State nm us tax Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. State nm us tax Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. State nm us tax Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. State nm us tax Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). State nm us tax Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). State nm us tax Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. State nm us tax For more information, see Publication 51 (Circular A). State nm us tax Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. State nm us tax This is so even when you give the employee freedom of action. State nm us tax What matters is that you have the right to control the details of how the services are performed. State nm us tax You are responsible for withholding and paying employment taxes for your employees. State nm us tax You are also required to file employment tax returns. State nm us tax These requirements do not apply to amounts that you pay to independent contractors. State nm us tax See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. State nm us tax If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. State nm us tax Special rules apply to crew leaders. State nm us tax See Crew Leaders , later. State nm us tax Employer identification number (EIN). State nm us tax   If you have employees, you must have an EIN. State nm us tax If you do not have an EIN, you may apply for one online. State nm us tax Go to IRS. State nm us tax gov and click on the Apply for an EIN Online link under Tools. State nm us tax You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). State nm us tax The hours of operation for both numbers are Monday–Friday form 7:00 a. State nm us tax m. State nm us tax –7:00 p. State nm us tax m. State nm us tax local time (Alaska and Hawaii follow Pacific time). State nm us tax You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. State nm us tax Employee's social security number (SSN). State nm us tax   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). State nm us tax Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). State nm us tax It is also available from the SSA's website at www. State nm us tax socialsecurity. State nm us tax gov. State nm us tax   The employee must furnish evidence of age, identity, and U. State nm us tax S. State nm us tax citizenship or lawful immigration status permitting employment with the Form SS-5. State nm us tax An employee who is age 18 or older must appear in person with this evidence at an SSA office. State nm us tax Form I-9. State nm us tax    You must verify that each new employee is legally eligible to work in the United States. State nm us tax This includes completing the Form I-9, Employment Eligibility Verification. State nm us tax Form I-9 is available from the U. State nm us tax S. State nm us tax Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. State nm us tax Form I-9 is also available from the USCIS website at www. State nm us tax uscis. State nm us tax gov. State nm us tax You can also contact the USCIS at 1-800-375-5283 for more information. State nm us tax New hire reporting. State nm us tax   You are required to report any new employee to a designated state new hire registry. State nm us tax Many states accept a copy of Form W-4 with employer information added. State nm us tax Visit the Office of Child Support Enforcement website at www. State nm us tax acf. State nm us tax hhs. State nm us tax gov/programs/cse/newhire for more information. State nm us tax Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. State nm us tax However, certain exemptions may apply to wages paid to your child, spouse, or parent. State nm us tax Exemptions for your child. State nm us tax   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. State nm us tax However, see Nonexempt services of a child or spouse , later. State nm us tax Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. State nm us tax Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. State nm us tax Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. State nm us tax Exemptions for your spouse. State nm us tax   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. State nm us tax   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. State nm us tax Nonexempt services of a child or spouse. State nm us tax   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. State nm us tax A corporation, even if it is controlled by you. State nm us tax A partnership, even if you are a partner. State nm us tax This does not apply to wages paid to your child if each partner is a parent of the child. State nm us tax An estate or trust, even if it is the estate of a deceased parent. State nm us tax In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. State nm us tax Exemptions for your parent. State nm us tax   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. State nm us tax Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. State nm us tax You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. State nm us tax You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. State nm us tax   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. State nm us tax Qualified joint venture. State nm us tax   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. State nm us tax For more information about qualified joint ventures, see chapter 12. State nm us tax Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. State nm us tax Social security and Medicare taxes. State nm us tax   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. State nm us tax The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. State nm us tax The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. State nm us tax Federal income tax withholding. State nm us tax   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. State nm us tax Federal unemployment (FUTA) tax. State nm us tax   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. State nm us tax The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. State nm us tax Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. State nm us tax   The farmer is the employer of workers furnished by a crew leader in all other situations. State nm us tax In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. State nm us tax For example, some farmers employ individuals to recruit farmworkers exclusively for them. State nm us tax Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. State nm us tax The farmer is the employer in these cases. State nm us tax For information about common-law employees, see section 1 of Publication 15-A. State nm us tax For information about crew leaders, see the Department of Labor website at www. State nm us tax dol. State nm us tax gov/whd/regs/compliance/whdfs49. State nm us tax htm. State nm us tax Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. State nm us tax You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). State nm us tax The $150 test applies separately to each farmworker that you employ. State nm us tax If you employ a family of workers, each member is treated separately. State nm us tax Do not count wages paid by other employers. State nm us tax You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). State nm us tax If the $2,500 test for the group is not met, the $150 test for an employee still applies. State nm us tax Exceptions. State nm us tax   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. State nm us tax However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. State nm us tax   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. State nm us tax   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. State nm us tax Religious exemption. State nm us tax   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. State nm us tax This exemption is available only if both the employee and the employer are members of the group or division. State nm us tax   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. State nm us tax Cash wages. State nm us tax   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. State nm us tax Cash wages include checks, money orders, and any kind of money or cash. State nm us tax   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. State nm us tax Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. State nm us tax For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. State nm us tax socialsecurity. State nm us tax gov. State nm us tax Noncash wages. State nm us tax    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. State nm us tax Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. State nm us tax However, they are subject to these taxes if the substance of the transaction is a cash payment. State nm us tax For information on lodging provided as a condition of employment, see Publication 15-B. State nm us tax   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. State nm us tax Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). State nm us tax Tax rates and social security wage limit. State nm us tax   For 2013, the employer and the employee will pay the following taxes. State nm us tax The employer and employee each pay 6. State nm us tax 2% of cash wages for social security tax (old-age, survivors, and disability insurance). State nm us tax The employer and employee each pay 1. State nm us tax 45% of cash wages for Medicare tax (hospital insurance). State nm us tax The employee pays 0. State nm us tax 9% of cash wages in excess of $200,000 for Additional Medicare Tax. State nm us tax Wage limit. State nm us tax   The limit on wages subject to the social security tax for 2013 is $113,700. State nm us tax There is no limit on wages subject to the Medicare tax. State nm us tax All covered wages are subject to the Medicare tax. State nm us tax Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. State nm us tax Paying employee's share. State nm us tax   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. State nm us tax It is additional income to the employee. State nm us tax You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. State nm us tax Example. State nm us tax Jane operates a small family fruit farm. State nm us tax She employs day laborers in the picking season to enable her to timely get her crop to market. State nm us tax She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. State nm us tax When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). State nm us tax For 2013, Jane paid Mary $1,000 during the year. State nm us tax Susan enters $1,076. State nm us tax 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. State nm us tax 50 social security and Medicare taxes paid for Mary). State nm us tax She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. State nm us tax Additional Medicare Tax. State nm us tax   In addition to withholding Medicare tax at 1. State nm us tax 45%, you must withhold a 0. State nm us tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State nm us tax 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. State nm us tax Additional Medicare Tax is only imposed on the employee. State nm us tax There is no employer share of Additional Medicare Tax. State nm us tax All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. State nm us tax   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). State nm us tax For more information on Additional Medicare Tax, visit IRS. State nm us tax gov and enter “Additional Medicare Tax” in the search box. State nm us tax Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. State nm us tax Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. State nm us tax The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. State nm us tax Form W-4. State nm us tax   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. State nm us tax In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. State nm us tax An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. State nm us tax   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. State nm us tax   You should give each new employee a Form W-4 as soon as you hire the employee. State nm us tax For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. State nm us tax Have the employee complete and return the form to you before the first payday. State nm us tax If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. State nm us tax New Form W-4 for 2014. State nm us tax   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. State nm us tax Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. State nm us tax You cannot accept substitute Forms W-4 developed by employees. State nm us tax How to figure withholding. State nm us tax   You can use one of several methods to determine the amount to withhold. State nm us tax The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. State nm us tax Publication 51 (Circular A) also contains additional information about federal income tax withholding. State nm us tax Nonemployee compensation. State nm us tax   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. State nm us tax However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. State nm us tax For more information, see the Instructions for Form 1099-MISC. State nm us tax Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. State nm us tax However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. State nm us tax You meet the notification requirement by giving each employee any of the following. State nm us tax Form W-2, which contains EIC notification on the back of Copy B. State nm us tax A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. State nm us tax Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). State nm us tax Your own written statement with the exact wording of Notice 797. State nm us tax For more information, see Publication 51 (Circular A). State nm us tax Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. State nm us tax You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. State nm us tax If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. State nm us tax You must also pay the employer's share of social security and Medicare taxes. State nm us tax There is no employer share of Additional Medicare Tax. State nm us tax Form 943. State nm us tax   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. State nm us tax Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). State nm us tax Deposits. State nm us tax   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. State nm us tax However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. State nm us tax   For more information on deposit rules, see Publication 51 (Circular A). State nm us tax Electronic deposit requirement. State nm us tax   You must use electronic funds transfer to make all federal tax deposits. State nm us tax Generally, electronic funds transfers are made using EFTPS. State nm us tax 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. State nm us tax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. State nm us tax EFTPS is a free service provided by the Department of Treasury. State nm us tax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. State nm us tax   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). State nm us tax To get more information about EFTPS or to enroll in EFTPS, visit www. State nm us tax eftps. State nm us tax gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). State nm us tax Additional information about EFTPS is also available in Publication 966. State nm us tax Form W-2. State nm us tax   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. State nm us tax However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. State nm us tax The date the employee requests the form. State nm us tax The date you make your final payment of wages to the employee. State nm us tax Compensation paid to H-2A visa holders. State nm us tax   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. State nm us tax Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. State nm us tax   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. State nm us tax In this case, the worker must give the employer a completed Form W-4. State nm us tax Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. State nm us tax   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. State nm us tax 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. State nm us tax Trust fund recovery penalty. State nm us tax   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. State nm us tax A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. State nm us tax A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. State nm us tax   Willfully means voluntarily, consciously, and intentionally. State nm us tax Paying other expenses of the business instead of the taxes due is acting willfully. State nm us tax Consequences of treating an employee as an independent contractor. State nm us tax   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. State nm us tax See Publication 15-A for more information. State nm us tax Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. State nm us tax You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. State nm us tax You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. State nm us tax These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. State nm us tax See Family Employees , earlier. State nm us tax Alien farmworkers. State nm us tax   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. State nm us tax However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. State nm us tax Commodity wages. State nm us tax   Payments in kind for farm labor are not cash wages. State nm us tax Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. State nm us tax Tax rate and credit. State nm us tax   The gross FUTA tax rate is 6. State nm us tax 0% of the first $7,000 cash wages you pay to each employee during the year. State nm us tax However, you are given a credit of up to 5. State nm us tax 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. State nm us tax If your state tax rate (experience rate) is less than 5. State nm us tax 4%, you may still be allowed the full 5. State nm us tax 4% credit. State nm us tax   If you do not pay the state tax, you cannot take the credit. State nm us tax If you are exempt from state unemployment tax for any reason, the full 6. State nm us tax 0% rate applies. State nm us tax See the Instructions for Form 940 for additional information. State nm us tax More information. State nm us tax   For more information on FUTA tax, see Publication 51 (Circular A). State nm us tax Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. State nm us tax It must not be collected or deducted from the wages of your employees. State nm us tax Form 940. State nm us tax   Report FUTA tax on Form 940. State nm us tax The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). State nm us tax Deposits. State nm us tax   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. State nm us tax If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. State nm us tax You can add it to the tax for the next quarter. State nm us tax If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. State nm us tax If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. State nm us tax Electronic deposit requirement. State nm us tax   You must use electronic funds transfer to make all federal tax deposits. State nm us tax Generally, electronic funds transfers are made using EFTPS. State nm us tax 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. State nm us tax Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. State nm us tax EFTPS is a free service provided by the Department of Treasury. State nm us tax Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. State nm us tax   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). State nm us tax To get more information about EFTPS or to enroll in EFTPS, visit www. State nm us tax eftps. State nm us tax gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). State nm us tax Additional information about EFTPS is also available in Publication 966. State nm us tax Prev  Up  Next   Home   More Online Publications