Which form to file

If you withheld state income tax on this payment, you may enter it in box 5. In box 6, enter the abbreviated name of the state and the payer's state identification number. In box 7, you may enter the amount of the state payment. Reminders General instructions. Form MISC, box Form NEC, box 1. Form NEC, box 2. Online fillable copies. Filing dates. Reportable payments to corporations.

Payments to attorneys. Gross proceeds paid to attorneys. Deceased employee's wages. Payments made on behalf of another person. Indian gaming profits, payments to tribal members.

State or local sales taxes. Exceptions Form K. Fees paid to informers. Canceled debt. Employee business expense reimbursements. Rents Coin-operated amusements. Box 2. Royalties Box 3. Other Income Foreign agricultural workers. Box 4. Federal Income Tax Withheld Box 5.

Fishing Boat Proceeds Box 6. Medical and Health Care Payments Box 7. Crop Insurance Proceeds Box Gross Proceeds Paid to an Attorney Box Fish Purchased for Resale Box Section A Deferrals Box Excess Golden Parachute Payments Box Nonqualified Deferred Compensation Boxes 16— Independent contractor or employee.

Transit passes and parking for independent contractors. Directors' fees. Commissions paid to lottery ticket sales agents. Exceptions State or local sales taxes. Form K. Difficulty-of-care payments. Self-employment tax. Golden parachute payments. Independent contractor. Payments not reported in box 1. Federal Income Tax Withheld Boxes 5—7. Section references are to the Internal Revenue Code unless otherwise noted. Continuous-use form and instructions.

General instructions. Who must file. When and where to file. Electronic reporting. Corrected and void returns. Statements to recipients. Taxpayer identification numbers TINs. Backup withholding. Other general topics. Trade or business reporting only. The legal services are provided to the payer; The attorney is the exclusive payee for example, the attorney's and claimant's names are on one check ; or Other information returns are required for some or all of a payment under another section of the Code, such as section Box 2— Box 4— Box 6— Payments for merchandise, telegrams, telephone, freight, storage, and similar items.

Wages paid to employees report on Form W Business travel allowances paid to employees may be reportable on Form W Cost of current life insurance protection report on Form W-2 or Form R. Pasture rentals for example, farmers paying for the use of grazing land.

The winners are chosen without action on their part, The winners are not expected to perform future services, and The payer transfers the prize or award to a charitable organization or governmental unit under a designation made by the recipient.

Received on account of personal physical injuries or physical sickness; That do not exceed the amount paid for medical care for emotional distress; Received on account of nonphysical injuries for example, emotional distress under a written binding agreement, court decree, or mediation award in effect on or issued by September 13, ; or That are for a replacement of capital, such as damages paid to a buyer by a contractor who failed to complete construction of a building.

Foreign agricultural workers. A dividend, or Tax-exempt interest to the extent that interest including original issue discount has accrued while the securities were on a loan. Services performed by someone who is not your employee including parts and materials box 1 ; or Payments to an attorney box 1.

Wages, any bonuses, prizes, and awards paid to employees report these on Form W What is NEC? You made the payment to someone who is not your employee. Fees paid by one professional to another, such as fee-splitting or referral fees. Payments by attorneys to witnesses or experts in legal adjudication. Gross oil and gas payments for a working interest. The payment is in the nature of compensation. Do not report in box 1: Expense reimbursements paid to volunteers of nonprofit organizations; Deceased employee wages paid in the year after death report in box 3 of Form MISC see Deceased employee's wages , earlier ; Payments more appropriately described as rent report in box 1 of Form MISC , royalties report in box 2 of Form MISC , other income not subject to self-employment tax report in box 3 of Form MISC , and interest use Form INT ; The cost of current life insurance protection report on Form W-2 or Form R ; An employee's wages, travel or auto allowance, or bonuses and prizes report on Form W-2 ; and The cost of group-term life insurance paid on behalf of a former employee report on Form W A Agricultural workers, foreign, Foreign agricultural workers.

Gross Proceeds Paid to an Attorney , Payments to attorneys. Nonemployee Compensation. Substitute Payments in Lieu of Dividends or Interest. C Canceled debt, Canceled debt. Coin-operated amusements, Coin-operated amusements. Commissions, Commissions paid to lottery ticket sales agents. Nonemployee Compensation Construction project, escrow agent, Payments made on behalf of another person. Crop Insurance Proceeds. D Damages, Box 3.

Other Income Deceased employee's wages, Deceased employee's wages. Federal Income Tax Withheld , Box 4. E Excess golden parachute payments, Box Nonemployee Compensation , Examples. Fish purchases for cash, Box 5. Fishing Boat Proceeds Fish purchases for resale, Box Fish Purchased for Resale Fishing boat proceeds, Box 5.

Fishing Boat Proceeds Foreign agricultural workers, Foreign agricultural workers. Form K, Form K. Former insurance salesperson, termination payments, Box 3. Other Income , Box 4. Federal Income Tax Withheld , Examples. Federal Income Tax Withheld. G Golden parachute payments, Golden parachute payments. Gross proceeds, attorneys, Payments to attorneys. Medical and Health Care Payments , Difficulty-of-care payments.

I Independent contractor payments, Independent contractor or employee. Nonemployee Compensation Indian gaming profits, Indian gaming profits, payments to tribal members. ITA Home. Note: If you file electronically, the tax preparation software will determine which form you should use. The tool is designed for taxpayers who were U. If married, the spouse must also have been a U. If you paid wages that are subject to the unemployment tax laws of a credit reduction state, you may have to pay more FUTA tax when filing your Form For tax year , the USVI is the only credit reduction state.

See the instructions for line 9 before completing the Schedule A Form Report the total payments you made during the calendar year on line 3. Include payments for the services of all employees, even if the payments aren't taxable for FUTA. Your method of payment doesn't determine whether payments are wages. You may have paid wages hourly, daily, weekly, monthly, or yearly. You may have paid wages for piecework or as a percentage of profits. Include the following. For details on sick pay, see Pub.

Wages may be subject to FUTA tax even if they are excluded from your state's unemployment tax. If you enter an amount on line 4, check the appropriate box or boxes on lines 4a through 4e to show the types of payments exempt from FUTA tax. You only report a payment as exempt from FUTA tax on line 4 if you included the payment on line 3. Some payments are exempt from FUTA tax because the payments aren't included in the definition of wages or the services aren't included in the definition of employment.

Payments exempt from FUTA tax may include the following. Group-term life insurance. For information about group-term life insurance and other payments for fringe benefits that may be exempt from FUTA tax, see Pub.

See For Agricultural Employers , earlier, or see Pub. See section 6 of Pub. See section 3 of Pub. See section and its related regulations for more information about FUTA taxation of retirement plan contributions, dependent care payments, and other payments. Enter on line 5 the total of the payments over the FUTA wage base you paid to each employee during after subtracting any payments exempt from FUTA tax shown on line 4.

When you figure the payments made to each employee in excess of the FUTA wage base, you may include the payments that the predecessor made to the employees who continue to work for you only if the predecessor was an employer for FUTA tax purposes resulting in the predecessor being required to file Form To figure your total taxable FUTA wages, subtract line 6 from line 3 and enter the result on line 7.

To figure your total FUTA tax before adjustments, multiply line 7 by 0. If all of the taxable FUTA wages you paid were excluded from state unemployment tax, multiply line 7 by 0. If you weren't required to pay state unemployment tax because all of the wages you paid were excluded from state unemployment tax, you must pay FUTA tax at the 6. For example, if your state unemployment tax law excludes wages paid to corporate officers or employees in specific occupations, and the only wages you paid were to corporate officers or employees in those specific occupations, you must pay FUTA tax on those wages at the full FUTA rate of 6.

When you figured the FUTA tax before adjustments on line 8, it was based on the maximum allowable credit 5. Because you didn't pay state unemployment tax, you don't have a credit and must figure this adjustment. Therefore, leave lines 10 and 11 blank.

Don't fill out the worksheet in these instructions. Before you can properly fill out the worksheet, you will need to gather the following information. Taxable state unemployment wages state and federal wage bases may differ. The experience rates assigned to you by the states where you paid wages. The amount of state unemployment taxes you paid on time. On time means that you paid the state unemployment taxes by the due date for filing Form The amount of state unemployment taxes you paid late.

Late means after the due date for filing Form Don't include any penalties, interest, or unemployment taxes deducted from your employees' pay in the amount of state unemployment taxes. Also, don't include as state unemployment taxes any special administrative taxes or voluntary contributions you paid to get a lower assigned experience rate or any surcharges, excise taxes, or employment and training taxes. These items are generally listed as separate items on the state's quarterly wage report.

If any of the experience rates assigned to you were less than 5. If you were assigned six or more experience rates that were less than 5. After you complete the worksheet, enter the amount from line 7 of the worksheet on Form , line Don't attach the worksheet to your Form Keep it with your records.

If you paid FUTA taxable wages that were also subject to state unemployment taxes in any states that are subject to credit reduction, enter the total amount from Schedule A Form on Form , line However, if you entered an amount on line 9 because all the FUTA taxable wages you paid were excluded from state unemployment tax, skip line 11 and go to line If line 9 is greater than zero, lines 10 and 11 must be zero because they don't apply. Enter the amount of FUTA tax that you deposited for the year, including any overpayment that you applied from a prior year.

For more information on electronic payment options, go to IRS. If you don't deposit as required and pay any balance due with Form , you may be subject to a penalty. Don't file Form V, Payment Voucher. If you can't pay the full amount of tax you owe, you can apply for an installment agreement online. You can apply for an installment agreement online if:. Under an installment agreement, you can pay what you owe in monthly installments. There are certain conditions you must meet to enter into and maintain an installment agreement, such as paying the liability within 24 months, and making all required deposits and timely filing tax returns during the length of the agreement.

If your installment agreement is accepted, you will be charged a fee and you will be subject to penalties and interest on the amount of tax not paid by the due date of the return. If you deposited more than the FUTA tax due for the year, you may choose to have us either:. Check the appropriate box on line 15 to tell us which option you select.

Check only one box on line Enter the amount of your FUTA tax liability for each quarter on lines 16a—d. Don't enter the amount you deposited. If you had no liability for a quarter, leave the line blank. You may deposit the anticipated extra liability throughout the year, but it isn't due until the due date for the deposit for the fourth quarter, and the associated liability should be recorded as being incurred in the fourth quarter.

Your total tax liability for the year must equal line Copy the amount from line 12 onto line Then, enter the name and phone number of the person you choose as your designee. Be sure to give us the specific name of a person—not the name of the firm that prepared your tax return. Have your designee select a five-digit personal identification number PIN that he or she must use as identification when talking to the IRS about your form.

Your authorization applies only to this form, for this year; it doesn't apply to other forms or other tax years. Respond to certain IRS notices that you have shared with your designee about math errors and in preparing your return.

We won't send notices to your designee. The authorization will automatically expire 1 year after the due date for filing your Form regardless of extensions. If you or your designee want to end the authorization before it expires, write to the IRS office for your location using the Without a payment address under Where Do You File , earlier. If you want to expand your designee's authorization or if you want us to send your designee copies of your notices, see Pub.

On page 2 in Part 7, sign and print your name and title. Then, enter the date and the best daytime telephone number, including area code, where we can reach you if we have any questions. Sole proprietorship —The individual who owns the business. Partnership including a limited liability company LLC treated as a partnership or unincorporated organization —A responsible and duly authorized partner, member, or officer having knowledge of its affairs.

Corporation including an LLC treated as a corporation —The president, vice president, or other principal officer duly authorized to sign. Single-member LLC treated as a disregarded entity for federal income tax purposes —The owner of the LLC or a principal officer duly authorized to sign. Form may also be signed by a duly authorized agent of the taxpayer if a valid power of attorney or reporting agent authorization Form has been filed. Corporate officers or duly authorized agents may sign Form by rubber stamp, mechanical device, or computer software program.

For details and required documentation, see Rev. A paid preparer must sign Form and provide the information in the Paid Preparer Use Only section of Part 7 if the preparer was paid to prepare Form and isn't an employee of the filing entity.

Paid preparers must sign paper returns with a manual signature. The preparer must give you a copy of the return in addition to the copy to be filed with the IRS. Include your complete address.

If you work for a firm, write the firm's name and the EIN of the firm. However, a reporting agent must complete this section if the reporting agent offered legal advice, for example, by advising the client on determining whether its workers are employees or independent contractors for federal tax purposes. We need it to figure and collect the right amount of tax.

Form is used to determine the amount of the taxes that you owe. Section requires you to provide the requested information if the tax is applicable to you. Section requires you to provide your identification number. If you fail to provide this information in a timely manner, or provide false or fraudulent information, you may be subject to penalties.

Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

Generally, tax returns and return information are confidential, as required by section However, section allows or requires the IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.

We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. If you have comments concerning the accuracy of these time estimates or suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments from IRS. Don't send Form to this address. Instead, see Where Do You File , earlier.

Home Instructions Instructions for Form Outsourcing payroll duties. Aggregate Form filers. Go to your online accounts to look for them, Ruhle explained. For example, your e-student loans interest statement will be available in your online account. For small businesses, you can also go to IRS. Both individuals and small businesses can also use privately owned tax software like TurboTax or TaxSlayer.

If you can't meet the current tax filing deadlines request a six-month extension by submitting Form electronically or via mail. You can download this form from IRS. She is a graduate of Barnard College and a mom of twins.