WPC B$5\(9j&;rʀp^.z q\'넟k9na)$6_sG7Йq qYh_30nݙf+ȁ yPZN̷:0 0[/M$:fidI}:5P fm\8 `)mn0ݔ\ ̷#?nIJ{c*3Fm\/> }1'LEr>H0t.qmZ;`WqmOVCtuHB5);r,*vkK>ޓg4n+;&i\j8FPk$V_]_:{1Q(gnRuΈQQAǺ FФ_0qˈ&1s ojP\?Ѫ[QȒVx~}T$%?Ar_ DQ.2huHHyWm 6#wn,M ?:`#UFN % 0:UL)^ uU(JUNUZws4w m\\Austin01\Admin0(9 Z6Times New Roman RegularX($USUS.,/j AZ4Franklin Gothic Heavy d. *sB AZ2Franklin Gothic Book +sB AZ6Franklin Gothic Medium /| AZBFranklin Gothic Heavy Regular,C.ousing3|xU !USUS.,  _ XXXX ,XXReportingandFilingRequirements#XX ,_# ,XX# N9 ,@# |d N9  #X X |d# |d XX # N9 |d# , N9# N9 ,# |d N9#X X |d[#Ԁ0   u0(#(##XX XX#X#XXXFederalWageIncomeTax:IRSForms941,W2,W3,and1099_MISC.#XXXX#y#X XXXԀEach P nonprofitthatpayswagestoemployeesisresponsibleforwithholding,depositing, L paying,andreportingfederalincometaxesandsocialsecuritytaxes.Organizations H  mustfilewiththeIRStheEmployersQuarterlyFederalTaxReturn(Form941),Wage D  andTaxStatements(FormW2),andTransmittalofWageandTaxStatements(Form @  W3).Nonprofitorganizationsarenotsubjecttofederalunemploymenttaxandare <  notrequiredtofileForm940.Ifanonprofitpaysmorethan$600ayeartoan 8  independentcontractor,thenonprofitmustalsofileForm1099MISC.Forfurther 4  information,call18664557438.0 (#(# 0  n#XX XX#X#XXX0` (#(#WhenForm941isdue.#XXXX#v#X XXXTheformmustbefiledwithin30daysafterthelast (x  dayofeachcalendarquarter.$t ` (#` (# 0  n0` (#(##XX XX#X#XXXWhenFormsW2andW3aredue#XXXX##X XXX.FormW2mustbesenttotheemployee  p byJanuary31stfortheincomeearnedtheprecedingyear.Inaddition,Form l W2mustbefiledalongwithFormW3withtheSocialSecurityAdministration h (DataOperationsCenter,WilkesBarre,Pa.187690001)byJanuary28thand d withtheIRSbyApril1st.`` (#` (#   n0 ` #XX XX-#X#XXXWhenForm1099MISCisdue#XXXX#! #X XXX.Form1099MISCmustbesentbyJanuary  \ 31sttoanindependentcontractorwhoreceivedpaymentofmorethan$600 X fortheincomeearnedtheprecedingyear.Theformmustalsobefiledwith T theIRSbyFebruary28th.P` (#` (# 0  n#XX XX} #X#XXX0` (#(#Penaltyforfailuretofile.#XXXX# #X XXX_Nonprofits_Ԁwhofailtofiletheaboveforms,file L incorrectforms,orfailtodepositwithheldtaxesonatimelybasisareliablefor H finesthatrangefrom$15performto$300,000.Individuals,including D directors,whofailtocollect,truthfullyaccountfor,orpayanypayrolltaxescan @ alsobeheldpersonallyliable.<` (#` (# #XX XXs #XXXX#XXXXˆ#X XXXu#XX XX#X#XXX0  TexasNewHireReport.#XXXX##X XXXԀ_Nonprofits_ԀmustsubmitaTexasNewHireReportwiththe !4 name,address,andsocialsecuritynumberofeachnewemployeetotheTexas "0 EmployerNewHireReportingProgram.Formoreinformation,see #, www.newhire.org/tx.$( (#(# 0  n0` (#(##XX XXs#X#XXXWhenthereportisdue.#XXXX#+#X XXXThereportisduewithin20daysafteranew %$!! employeeishired.For_nonprofits_Ԁthatreportelectronically,newhiresmustbe & "" reportedatleasttwiceamonth.'##` (#` (# 0  n0` (#(##XX XX#X#XXXPenaltyforfailuretofile.#XXXX##X XXXԀAnonprofitthatfailstofileanewhirereportis ($$ subjecttoacivilpenaltyof$25foreachunreportedemployee,or$500ifthe )%% failureistheresultofaconspiracybetweentheemployerandtheemployee *&& nottofilethereportortosupplyfalseorincompleteinformation.+ ''` (#` (#    ,(( _0   #XX XXO#X#XXXu  Employer'sStatusReport:TWCFormC1.#XXXX#I#X XXXNonprofitswithemployees#XX XX#X XXXmustfileForm  C1,Employer'sStatusReport,withtheTexasWorkforceCommission.Nonprofits  shouldalsonotifytheCommissionifandwhenthenonprofitnolongerhas  employees.Formsareavailableatwww.twc.state.tx.us.(#(# 0  n0` (#(##XX XX#X#XXXWhenthereportisdue.#XXXX##X XXXAnonprofitmustfileFormC1withintendaysafteran  employeebeginswork. ` (#` (# 0  n0` (#(##XX XX#X#XXXPenaltyforfailuretofile.#XXXX##X XXXԀThefailuretofileareportisaClassA   misdemeanor. ` (#` (# 0   u  #XX XX^#X#XXXEmployer'sQuarterlyReport:TWCFormC3.#XXXX#3#X XXXNonprofitswithmorethan4employees    for20weeksinayear#XX XX#X XXXarerequiredtofileFormC3,Employer'sQuarterlyReport,with   theTexasWorkforceCommission#XX XX4#X XXXandpaytheapplicablestateunemployment   insurancetax. (#(# #XX XX#X XXX0  n0` (#(##XX XX#X#XXXWhenthereportisdue.#XXXX##X XXXThereportmustbefiledbeforethelastdayofthe |  monthfollowingtheendofJanuary,April,July,andOctober.Approximatelysix x  weekspriortotheduedate,TWCmailsreportingformstotheemployer. t Failuretoreceivetheformsdoesnotrelievethenonprofitfromresponsibility p forfilingthereports.l` (#` (# 0  n0` (#(##XX XXW#X#XXXPenaltyforfailuretofile.#XXXX#`#X XXXԀNonprofitswhofailtofiletheirquarterlyreportsare h subjecttopenaltieswhichcanresultinahighercomputedtaxrate.d` (#` (# 0   u0(#(##XX XX#X#XXXWorkers'compensationnotice.#XXXX# #X XXXNonprofitsthatobtainworkers'compensation \ insurancemustfilenoticeofcoveragewiththeTexasWorkers'Compensation X Commission("TWCC")#XX XXC!#X XXX.#XX XX9"#X XXXFormoreinformation,seewww.twcc.state.tx.us.T(#(# 0  n0` (#(##XX XX~"#X#XXXWhenthenoticeisdue.#XXXX#2##X XXXAnonprofitmustfilenoticeofcoverageinpersonor P bycertifiedmailwithin30daysoftheeffectivedateofthepolicy.L` (#` (# 0  n0` (#(##XX XX##X#XXXPenaltyforfailuretofile.#XXXX#$#X XXXNonprofitswhofailtofilearesubjectto H administrativepenaltiesof$500.D` (#` (# 0   u  #XX XX$#X#XXXElectiontopayreimbursements#XXXX#%#X XXX.Nonprofitswithmorethanfouremployeeshavean