File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040a For 2012

E File 2012 Taxes Late2012 State Income Tax FormsState Free File2012 Tax Return2007 Federal Tax Forms1040ez Online Filing Free1040ez For 2010 Tax YearNeed To File 2011 Tax ReturnH & R Block2012 Pdf Tax Forms 10402008 Taxes Online For FreeFree State Tax Prep OnlineFile Free State TaxesFile Taxes Online FreeTurbotax 2010 DownloadFile An Amended Tax ReturnMilitary Com1040ez Form Booklet1040 Ez Instructions 2013H R Block 2011 Free FilingTax Act 2010How To File State Income Tax For FreeFree Tax Usa 2010Freetaxusa 20102005 Tax Return Software FreeE File Federal State Taxes Free2011 Tax Forms 1040ezFree Tax ServicePrintable 1040ez Tax FormIrs 1040x FormTax Form For College StudentsE File 2012 ReturnsIrs Form1040xHow To Do An Amended Tax ReturnIrs 2010 Tax Forms1040a For 20121040x 2012 Tax FormHow Do I File A Amended Tax Return1040ez FormTaxes For Military

1040a For 2012

1040a for 2012 Publication 80 - Main Content Table of Contents Introduction 1. 1040a for 2012 Employer Identification Number (EIN) 2. 1040a for 2012 Who Are Employees?Tests. 1040a for 2012 Business Owned and Operated by Spouses Farm Crew Leaders 3. 1040a for 2012 Employee's Social Security Number (SSN)Registering for SSNVS. 1040a for 2012 4. 1040a for 2012 Wages and Other CompensationFringe Benefits 5. 1040a for 2012 TipsOrdering rule. 1040a for 2012 6. 1040a for 2012 Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. 1040a for 2012 How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. 1040a for 2012 8. 1040a for 2012 Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. 1040a for 2012 Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. 1040a for 2012 Wage and Tax StatementsWaiver. 1040a for 2012 11. 1040a for 2012 Federal Unemployment (FUTA) Tax—U. 1040a for 2012 S. 1040a for 2012 Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. 1040a for 2012 S. 1040a for 2012 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. 1040a for 2012 Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). 1040a for 2012 See section 6 and section 7 for more information. 1040a for 2012 This publication summarizes employer responsibilities to collect, pay, and report these taxes. 1040a for 2012 Whenever the term “United States” is used in this publication, it includes U. 1040a for 2012 S. 1040a for 2012 Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. 1040a for 2012 This publication also provides employers in the U. 1040a for 2012 S. 1040a for 2012 Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. 1040a for 2012 See section 11 for more information. 1040a for 2012 Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. 1040a for 2012 This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). 1040a for 2012 See Publication 570, Tax Guide for Individuals With Income From U. 1040a for 2012 S. 1040a for 2012 Possessions, if you need this information. 1040a for 2012 This publication also does not include information relating to income tax withholding. 1040a for 2012 In U. 1040a for 2012 S. 1040a for 2012 Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. 1040a for 2012 See Publication 15 (Circular E), for information on U. 1040a for 2012 S. 1040a for 2012 federal income tax withholding. 1040a for 2012 Comments and suggestions. 1040a for 2012   We welcome your comments about this publication and your suggestions for future editions. 1040a for 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040a for 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040a for 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040a for 2012    You can also send us comments from www. 1040a for 2012 irs. 1040a for 2012 gov/formspubs. 1040a for 2012 Click on More Information and then click on Comment on Tax Forms and Publications. 1040a for 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 1040a for 2012 1. 1040a for 2012 Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. 1040a for 2012 Its format is 00-0000000. 1040a for 2012 It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. 1040a for 2012 Use your EIN on all of the items that you send to the IRS and SSA for your business. 1040a for 2012 If you do not have an EIN, you may apply for one online. 1040a for 2012 Go to IRS. 1040a for 2012 gov and click on the Apply for an EIN Online link under Tools. 1040a for 2012 You may also apply for an EIN by calling 1-800-829-4933, (U. 1040a for 2012 S. 1040a for 2012 Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 1040a for 2012 Do not use a social security number (SSN) in place of an EIN. 1040a for 2012 If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. 1040a for 2012 If you took over another employer's business, do not use that employer's EIN. 1040a for 2012 You should have only one EIN. 1040a for 2012 If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. 1040a for 2012 Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. 1040a for 2012 S. 1040a for 2012 Virgin Islands only) or 267-941-1000 (toll call). 1040a for 2012 Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. 1040a for 2012 S. 1040a for 2012 Virgin Islands may call 1-800-829-4059. 1040a for 2012 The IRS will tell you which EIN to use. 1040a for 2012 For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. 1040a for 2012 2. 1040a for 2012 Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. 1040a for 2012 See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. 1040a for 2012 Employee status under common law. 1040a for 2012   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. 1040a for 2012 This is so even when you give the employee freedom of action. 1040a for 2012 What matters is that you have the right to control the details of how the services are performed. 1040a for 2012 See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 1040a for 2012    Generally, people in business for themselves are not employees. 1040a for 2012 For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. 1040a for 2012 However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. 1040a for 2012   If an employer-employee relationship exists, it does not matter what it is called. 1040a for 2012 The employee may be called an agent or independent contractor. 1040a for 2012 It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. 1040a for 2012 Statutory employees. 1040a for 2012   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. 1040a for 2012   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. 1040a for 2012 a. 1040a for 2012   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. 1040a for 2012 b. 1040a for 2012   A full-time life insurance salesperson who sells primarily for one company. 1040a for 2012 c. 1040a for 2012   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. 1040a for 2012 d. 1040a for 2012   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. 1040a for 2012 The orders must be for merchandise for resale or supplies for use in the customer's business. 1040a for 2012 The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. 1040a for 2012 Tests. 1040a for 2012   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. 1040a for 2012 The service contract states or implies that almost all of the services are to be performed personally by them. 1040a for 2012 They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). 1040a for 2012 The services are performed on a continuing basis for the same payer. 1040a for 2012 Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. 1040a for 2012 S. 1040a for 2012 Virgin Islands only). 1040a for 2012   Publication 15-A gives examples of the employer-employee relationship. 1040a for 2012 Statutory nonemployees. 1040a for 2012   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. 1040a for 2012 They are generally treated as self-employed for employment tax purposes. 1040a for 2012 See Publication 15-A for details. 1040a for 2012 H-2A agricultural workers. 1040a for 2012   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. 1040a for 2012 Treating employees as nonemployees. 1040a for 2012   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. 1040a for 2012 See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. 1040a for 2012 IRS help. 1040a for 2012   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. 1040a for 2012 Voluntary Classification Settlement Program (VCSP). 1040a for 2012   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. 1040a for 2012 To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). 1040a for 2012 For more information, visit IRS. 1040a for 2012 gov and enter “VCSP” in the search box. 1040a for 2012 Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. 1040a for 2012 See Publication 541, Partnerships, for more details. 1040a for 2012 The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. 1040a for 2012 Exception—Qualified Joint Venture. 1040a for 2012   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. 1040a for 2012 S. 1040a for 2012 Individual Income Tax Return, or joint Form 1040-SS, U. 1040a for 2012 S. 1040a for 2012 Self-Employment Tax Return—U. 1040a for 2012 S. 1040a for 2012 Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. 1040a for 2012 See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. 1040a for 2012 Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. 1040a for 2012 Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. 1040a for 2012 For more information on qualified joint ventures, visit IRS. 1040a for 2012 gov and enter “qualified joint venture” in the search box. 1040a for 2012 Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. 1040a for 2012 A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. 1040a for 2012 If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. 1040a for 2012 3. 1040a for 2012 Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. 1040a for 2012 You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. 1040a for 2012 If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. 1040a for 2012 See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. 1040a for 2012 Employee's social security card. 1040a for 2012   You should ask the employee to show you his or her social security card. 1040a for 2012 The employee may show the card if it is available. 1040a for 2012 Do not accept a social security card that says “Not valid for employment. 1040a for 2012 ” A social security number issued with this legend does not permit employment. 1040a for 2012 You may, but you are not required to, photocopy the social security card if the employee provides it. 1040a for 2012 If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. 1040a for 2012 The employee must complete and sign Form SS-5; it cannot be filed by the employer. 1040a for 2012 You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. 1040a for 2012 If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. 1040a for 2012 Enter all zeroes in the SSN field if filing electronically. 1040a for 2012 When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. 1040a for 2012 Correctly record the employee's name and SSN. 1040a for 2012   Record the name and number of each employee as they appear on his or her social security card. 1040a for 2012 If the name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. 1040a for 2012 Continue to use the old name until the employee shows you the replacement social security card with the corrected name. 1040a for 2012   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. 1040a for 2012 It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. 1040a for 2012 Where to get and file social security number application forms. 1040a for 2012    U. 1040a for 2012 S. 1040a for 2012 Virgin Islands—U. 1040a for 2012 S. 1040a for 2012 Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. 1040a for 2012 Thomas, VI 00802. 1040a for 2012  Guam—U. 1040a for 2012 S. 1040a for 2012 Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. 1040a for 2012  American Samoa—U. 1040a for 2012 S. 1040a for 2012 Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. 1040a for 2012  Commonwealth of the Northern Mariana Islands—U. 1040a for 2012 S. 1040a for 2012 Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. 1040a for 2012 Verification of social security numbers. 1040a for 2012   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. 1040a for 2012 Visit www. 1040a for 2012 socialsecurity. 1040a for 2012 gov/employer/ssnv. 1040a for 2012 htm for more information. 1040a for 2012 Registering for SSNVS. 1040a for 2012   You must register online and receive authorization from your employer to use SSNVS. 1040a for 2012 To register, visit SSA's website at www. 1040a for 2012 ssa. 1040a for 2012 gov/employer and click on the Business Services Online link. 1040a for 2012 Follow the registration instructions to obtain a user identification (ID) and password. 1040a for 2012 You will need to provide the following information about yourself and your company. 1040a for 2012 Name. 1040a for 2012 SSN. 1040a for 2012 Date of birth. 1040a for 2012 Type of employer. 1040a for 2012 EIN. 1040a for 2012 Company name, address, and telephone number. 1040a for 2012 Email address. 1040a for 2012   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. 1040a for 2012 You must enter the activation code online to use SSNVS. 1040a for 2012 4. 1040a for 2012 Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. 1040a for 2012 S. 1040a for 2012 Virgin Islands employers). 1040a for 2012 However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. 1040a for 2012 The wage base for social security tax is $117,000 for 2014. 1040a for 2012 After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. 1040a for 2012 The wage base for FUTA tax is $7,000 for 2014. 1040a for 2012 All wages are subject to Medicare tax. 1040a for 2012 The wages may be in cash or in other forms, such as an automobile for personal use. 1040a for 2012 Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. 1040a for 2012 It does not matter how payments are measured or paid. 1040a for 2012 See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. 1040a for 2012 See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. 1040a for 2012 Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. 1040a for 2012 Special rules apply to the reporting of third-party sick pay. 1040a for 2012 For details, see Publication 15-A. 1040a for 2012 Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. 1040a for 2012 However, see Fringe Benefits , later in this section. 1040a for 2012 Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. 1040a for 2012 Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. 1040a for 2012 For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. 1040a for 2012 Travel and business expenses. 1040a for 2012   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. 1040a for 2012 Sick pay. 1040a for 2012   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. 1040a for 2012 These amounts are sometimes paid by a third party, such as an insurance company. 1040a for 2012 In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. 1040a for 2012 S. 1040a for 2012 Virgin Islands employers). 1040a for 2012 Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. 1040a for 2012 Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. 1040a for 2012 Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. 1040a for 2012 Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. 1040a for 2012 In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. 1040a for 2012 For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. 1040a for 2012 When fringe benefits are treated as paid. 1040a for 2012   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. 1040a for 2012 You do not have to make a formal choice of payment dates or notify the IRS. 1040a for 2012 You do not have to use the same basis for all employees. 1040a for 2012 You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. 1040a for 2012 However, see Special accounting rule for fringe benefits provided during November and December , later in this section. 1040a for 2012   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. 1040a for 2012 However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. 1040a for 2012 This election does not apply to a fringe benefit where real property or investment personal property is transferred. 1040a for 2012 Withholding social security and Medicare taxes on fringe benefits. 1040a for 2012   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. 1040a for 2012   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. 1040a for 2012 Depositing taxes on fringe benefits. 1040a for 2012   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. 1040a for 2012 You may make a reasonable estimate of the value of the fringe benefits. 1040a for 2012 In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. 1040a for 2012   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. 1040a for 2012 If deposits are underpaid, see Deposit Penalties in section 8. 1040a for 2012 Valuation of vehicles provided to employees. 1040a for 2012    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. 1040a for 2012 For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. 1040a for 2012 Special accounting rule for fringe benefits provided during November and December. 1040a for 2012   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. 1040a for 2012 However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. 1040a for 2012   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. 1040a for 2012 If you use the special accounting rule, your employee must also use it for the same period that you use it. 1040a for 2012 You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. 1040a for 2012 5. 1040a for 2012 Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. 1040a for 2012 Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. 1040a for 2012 The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. 1040a for 2012 Both directly and indirectly tipped employees must report tips to you. 1040a for 2012 The report should not include tips that the employee paid out to other employees. 1040a for 2012 No report is required for months when tips are less than $20. 1040a for 2012 Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. 1040a for 2012 They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. 1040a for 2012 Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. 1040a for 2012 gov. 1040a for 2012 The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. 1040a for 2012 You are permitted to establish a system for electronic tip reporting by employees. 1040a for 2012 See Regulations section 31. 1040a for 2012 6053-1(d). 1040a for 2012 Collecting taxes on tips. 1040a for 2012   You must collect the employee social security and Medicare taxes on the employee's tips. 1040a for 2012 You can also collect these taxes from the employee's wages or from other funds that he or she makes available. 1040a for 2012 Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. 1040a for 2012 Collect the employee Medicare tax for the whole year on all wages and tips. 1040a for 2012   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. 1040a for 2012 You are responsible for the employer Medicare tax for the whole year on all wages and tips. 1040a for 2012 File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. 1040a for 2012 The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. 1040a for 2012 Ordering rule. 1040a for 2012   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. 1040a for 2012 Reporting tips. 1040a for 2012   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). 1040a for 2012 Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. 1040a for 2012 Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. 1040a for 2012 The table in section 12 shows how tips are treated for FUTA tax purposes. 1040a for 2012   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. 1040a for 2012 See Revenue Ruling 2012-18, 2012-26 I. 1040a for 2012 R. 1040a for 2012 B. 1040a for 2012 1032, available at www. 1040a for 2012 irs. 1040a for 2012 gov/irb/2012-26_IRB/ar07. 1040a for 2012 html. 1040a for 2012 6. 1040a for 2012 Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). 1040a for 2012 In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. 1040a for 2012 For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. 1040a for 2012 Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. 1040a for 2012 A “share farmer” working for you is not your employee. 1040a for 2012 However, the share farmer may be subject to self-employment tax. 1040a for 2012 In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. 1040a for 2012 For details, see Regulations section 31. 1040a for 2012 3121(b)(16)-1. 1040a for 2012 The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. 1040a for 2012 You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. 1040a for 2012 The $150 test applies separately to each farmworker that you employ. 1040a for 2012 If you employ a family of workers, each member is treated separately. 1040a for 2012 Do not count wages paid by other employers. 1040a for 2012 The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. 1040a for 2012 Exceptions. 1040a for 2012   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. 1040a for 2012   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. 1040a for 2012 7. 1040a for 2012 How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. 1040a for 2012 2% (amount withheld) each for the employer and employee (12. 1040a for 2012 4% total). 1040a for 2012 The social security wage base limit is $117,000. 1040a for 2012 The tax rate for Medicare is 1. 1040a for 2012 45% (amount withheld) each for the employee and employer (2. 1040a for 2012 9% total). 1040a for 2012 There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. 1040a for 2012 Multiply each wage payment by these percentages to figure the tax to withhold from employees. 1040a for 2012 Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). 1040a for 2012 See section 5 for information on tips. 1040a for 2012 Additional Medicare Tax withholding. 1040a for 2012   In addition to withholding Medicare tax at 1. 1040a for 2012 45%, you must withhold a 0. 1040a for 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040a for 2012 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. 1040a for 2012 Additional Medicare Tax is only imposed on the employee. 1040a for 2012 There is no employer share of Additional Medicare Tax. 1040a for 2012 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. 1040a for 2012   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. 1040a for 2012 For more information on Additional Medicare Tax, visit IRS. 1040a for 2012 gov and enter “Additional Medicare Tax” in the search box. 1040a for 2012 Deducting the tax. 1040a for 2012   Deduct the employee tax from each wage payment. 1040a for 2012 If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. 1040a for 2012 Employee's portion of taxes paid by employer. 1040a for 2012   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. 1040a for 2012 This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. 1040a for 2012 This again increases the amount of the additional taxes that you must pay. 1040a for 2012 Household and agricultural employers. 1040a for 2012   This discussion does not apply to household and agricultural employers. 1040a for 2012 If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. 1040a for 2012 However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. 1040a for 2012 See Publication 15-A for details. 1040a for 2012 Sick pay payments. 1040a for 2012   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. 1040a for 2012 For details on third-party payers of sick pay, see Publication 15-A. 1040a for 2012 8. 1040a for 2012 Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. 1040a for 2012 You must make the deposit by electronic funds transfer. 1040a for 2012 For more information about electronic funds transfers, see How To Deposit , later in this section. 1040a for 2012 Payment with Return $2,500 rule. 1040a for 2012   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. 1040a for 2012   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. 1040a for 2012 Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. 1040a for 2012 Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. 1040a for 2012 Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. 1040a for 2012 Semiweekly schedule depositors must timely deposit the amount. 1040a for 2012 See Accuracy of Deposits Rule and How To Deposit, later in this section. 1040a for 2012 When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. 1040a for 2012 Therefore, farm and nonfarm workers are discussed together except where noted. 1040a for 2012 Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. 1040a for 2012 The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. 1040a for 2012 The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). 1040a for 2012 You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). 1040a for 2012 If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. 1040a for 2012 Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. 1040a for 2012 Lookback period for employers of nonfarm workers. 1040a for 2012   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. 1040a for 2012 These four quarters are your lookback period even if you did not report any taxes for any of the quarters. 1040a for 2012 For 2014, the lookback period is July 1, 2012, through June 30, 2013. 1040a for 2012    Table 1. 1040a for 2012 Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. 1040a for 2012 1, 2012 Jan. 1040a for 2012 1, 2013 Apr. 1040a for 2012 1, 2013 through through through through Sep. 1040a for 2012 30, 2012 Dec. 1040a for 2012 31, 2012 Mar. 1040a for 2012 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. 1040a for 2012 For example, the lookback period for calendar year 2014 is calendar year 2012. 1040a for 2012 In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. 1040a for 2012 Lookback period for employers of farmworkers. 1040a for 2012   The lookback period for Form 943 is the second calendar year preceding the current calendar year. 1040a for 2012 The lookback period for calendar year 2014 is calendar year 2012. 1040a for 2012 Adjustments to lookback period taxes. 1040a for 2012   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). 1040a for 2012 Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. 1040a for 2012 Example. 1040a for 2012   An employer originally reported total taxes of $45,000 for the lookback period. 1040a for 2012 The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. 1040a for 2012 The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. 1040a for 2012 Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. 1040a for 2012 For monthly schedule depositors, the deposit period is a calendar month. 1040a for 2012 The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. 1040a for 2012 Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. 1040a for 2012 You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. 1040a for 2012 New employers. 1040a for 2012   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. 1040a for 2012 Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). 1040a for 2012 Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. 1040a for 2012 If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. 1040a for 2012 Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. 1040a for 2012 Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. 1040a for 2012 Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. 1040a for 2012 For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. 1040a for 2012 If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. 1040a for 2012 Semiweekly deposit period spanning two quarters. 1040a for 2012   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. 1040a for 2012 Example. 1040a for 2012   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. 1040a for 2012 Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). 1040a for 2012 Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. 1040a for 2012   Rose Co. 1040a for 2012 reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. 1040a for 2012 is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. 1040a for 2012 However, for 2014, Rose Co. 1040a for 2012 is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. 1040a for 2012 Employers of farmworkers. 1040a for 2012   Red Co. 1040a for 2012 reported taxes on its 2012 Form 943, line 9, of $48,000. 1040a for 2012 On its 2013 Form 943, line 11, it reported taxes of $60,000. 1040a for 2012   Red Co. 1040a for 2012 is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. 1040a for 2012 However, for 2015, Red Co. 1040a for 2012 is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. 1040a for 2012 New agricultural employers. 1040a for 2012   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. 1040a for 2012 However, see the $100,000 Next-Day Deposit Rule , later in this section. 1040a for 2012 Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. 1040a for 2012 A business day is any day other than a Saturday, Sunday, or legal holiday. 1040a for 2012 For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). 1040a for 2012 Semiweekly schedule depositors have at least 3 business days to make a deposit. 1040a for 2012 If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. 1040a for 2012 For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). 1040a for 2012 Legal holiday. 1040a for 2012   The term “legal holiday” means any legal holiday in the District of Columbia. 1040a for 2012 Legal holidays for 2014 are listed below. 1040a for 2012 January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. 1040a for 2012 February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. 1040a for 2012 Monthly schedule example. 1040a for 2012   Spruce Co. 1040a for 2012 is a monthly schedule depositor with seasonal employees. 1040a for 2012 It paid wages each Friday during August but did not pay any wages during September. 1040a for 2012 Under the monthly deposit schedule, Spruce Co. 1040a for 2012 must deposit the combined tax liabilities for the four August paydays by September 15. 1040a for 2012 Spruce Co. 1040a for 2012 does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. 1040a for 2012 Semiweekly schedule example. 1040a for 2012   Green, Inc. 1040a for 2012 is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. 1040a for 2012 Although Green, Inc. 1040a for 2012 , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. 1040a for 2012 The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. 1040a for 2012 ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). 1040a for 2012 Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. 1040a for 2012 $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. 1040a for 2012 For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. 1040a for 2012 For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. 1040a for 2012 Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. 1040a for 2012 However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. 1040a for 2012 For example, Fir Co. 1040a for 2012 is a semiweekly schedule depositor. 1040a for 2012 On Monday, Fir Co. 1040a for 2012 accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. 1040a for 2012 On Tuesday, Fir Co. 1040a for 2012 accumulates additional taxes of $30,000. 1040a for 2012 Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. 1040a for 2012 does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). 1040a for 2012 If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. 1040a for 2012 Example. 1040a for 2012   Elm, Inc. 1040a for 2012 started its business on May 1, 2014. 1040a for 2012 On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. 1040a for 2012 On Friday, May 9, Elm, Inc. 1040a for 2012 paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. 1040a for 2012 Elm, Inc. 1040a for 2012 must deposit $100,000 by Monday, May 12, the next business day. 1040a for 2012 Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. 1040a for 2012 However, because Elm, Inc. 1040a for 2012 accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. 1040a for 2012 It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. 1040a for 2012 Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. 1040a for 2012 However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. 1040a for 2012 Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. 1040a for 2012 Makeup date for deposit shortfall: Monthly schedule depositor. 1040a for 2012 Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. 1040a for 2012 You may pay the shortfall with your return even if the amount is $2,500 or more. 1040a for 2012 Semiweekly schedule depositor. 1040a for 2012 Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. 1040a for 2012 For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). 1040a for 2012 However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. 1040a for 2012 In this case, the shortfall must be deposited by April 30, 2014. 1040a for 2012 Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). 1040a for 2012 Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. 1040a for 2012 If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. 1040a for 2012 How To Deposit You must deposit employment taxes by electronic funds transfer. 1040a for 2012 See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. 1040a for 2012 Electronic deposit requirement. 1040a for 2012   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). 1040a for 2012 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040a for 2012 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. 1040a for 2012   EFTPS is a free service provided by the Department of the Treasury. 1040a for 2012 To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. 1040a for 2012 S. 1040a for 2012 Virgin Islands only) or 303-967-5916 (toll call). 1040a for 2012 You can also visit the EFTPS website at www. 1040a for 2012 eftps. 1040a for 2012 gov. 1040a for 2012 Additional information about EFTPS is also available in Publication 966. 1040a for 2012 When you receive your EIN. 1040a for 2012   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. 1040a for 2012 You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. 1040a for 2012 Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. 1040a for 2012 If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. 1040a for 2012 Deposit record. 1040a for 2012   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. 1040a for 2012 The number can be used as a receipt or to trace the payment. 1040a for 2012 Depositing on time. 1040a for 2012   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. 1040a for 2012 m. 1040a for 2012 Eastern time the day before the date the deposit is due. 1040a for 2012 If you use a third party to make deposits on your behalf, they may have different cutoff times. 1040a for 2012 Same-day payment option. 1040a for 2012   If you fail to initiate a deposit transaction on EFTPS by 8 p. 1040a for 2012 m. 1040a for 2012 Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). 1040a for 2012 To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. 1040a for 2012 Please check with your financial institution regarding availability, deadlines, and costs. 1040a for 2012 Your financial institution may charge you a fee for payments made this way. 1040a for 2012 To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. 1040a for 2012 eftps. 1040a for 2012 gov to download the Same-Day Payment Worksheet. 1040a for 2012 How to claim credit for overpayments. 1040a for 2012   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. 1040a for 2012 Do not ask EFTPS to request a refund from the IRS for you. 1040a for 2012 Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. 1040a for 2012 The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. 1040a for 2012 The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. 1040a for 2012 For amounts not properly or timely deposited, the penalty rates are as follows. 1040a for 2012 2% - Deposits made 1 to 5 days late. 1040a for 2012 5% - Deposits made 6 to 15 days late. 1040a for 2012 10% - Deposits made 16 or more days late. 1040a for 2012 Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. 1040a for 2012 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). 1040a for 2012 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. 1040a for 2012 Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. 1040a for 2012 Special rule for former Form 944 filers. 1040a for 2012    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. 1040a for 2012 Order in which deposits are applied. 1040a for 2012   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). 1040a for 2012 However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. 1040a for 2012 Follow the instructions on the penalty notice that you received. 1040a for 2012 For more information on designating deposits, see Revenue Procedure 2001-58. 1040a for 2012 You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. 1040a for 2012 irs. 1040a for 2012 gov/pub/irs-irbs/irb01-50. 1040a for 2012 pdf. 1040a for 2012 Example. 1040a for 2012 Cedar, Inc. 1040a for 2012 is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. 1040a for 2012 It does not make the deposit on July 15. 1040a for 2012 On August 15, Cedar, Inc. 1040a for 2012 deposits $2,000. 1040a for 2012 Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. 1040a for 2012 Accordingly, $500 of the July 15 liability remains undeposited. 1040a for 2012 The penalty on this underdeposit will apply as explained earlier. 1040a for 2012 Trust fund recovery penalty. 1040a for 2012   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. 1040a for 2012 The penalty is the full amount of the unpaid trust fund tax. 1040a for 2012 This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. 1040a for 2012   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. 1040a for 2012   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. 1040a for 2012 A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. 1040a for 2012    Willfully means voluntarily, consciously, and intentionally. 1040a for 2012 A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. 1040a for 2012 “Averaged” failure-to-deposit penalty. 1040a for 2012   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. 1040a for 2012 IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. 1040a for 2012 Completed Form 941-SS, line 14, instead of Schedule B (Form 941). 1040a for 2012 Failed to attach a properly completed Schedule B (Form 941). 1040a for 2012 Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. 1040a for 2012   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. 1040a for 2012 Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. 1040a for 2012   You can avoid the penalty by reviewing your return before filing it. 1040a for 2012 Follow these steps before filing your Form 941-SS. 1040a for 2012 If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. 1040a for 2012 If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. 1040a for 2012 Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. 1040a for 2012 Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). 1040a for 2012 For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). 1040a for 2012 Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. 1040a for 2012 If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). 1040a for 2012 If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. 1040a for 2012 If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. 1040a for 2012 9. 1040a for 2012 Employer's Returns General instructions. 1040a for 2012   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. 1040a for 2012 (U. 1040a for 2012 S. 1040a for 2012 Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. 1040a for 2012 ) Employers with employees subject to U. 1040a for 2012 S. 1040a for 2012 income tax withholding. 1040a for 2012   If you have both employees who are subject to U. 1040a for 2012 S. 1040a for 2012 income tax withholding and employees who are not subject to U. 1040a for 2012 S. 1040a for 2012 income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. 1040a for 2012 Nonfarm employers. 1040a for 2012   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. 1040a for 2012 Due dates for each quarter of the calendar year are as follows. 1040a for 2012 Quarter Due Jan. 1040a for 2012 , Feb. 1040a for 2012 , Mar. 1040a for 2012 Apr. 1040a for 2012 30 Apr. 1040a for 2012 , May, June July 31 July, Aug. 1040a for 2012 , Sept. 1040a for 2012 Oct. 1040a for 2012 31 Oct. 1040a for 2012 , Nov. 1040a for 2012 , Dec. 1040a for 2012 Jan. 1040a for 2012 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. 1040a for 2012 If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. 1040a for 2012   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. 1040a for 2012 Form 944. 1040a for 2012   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). 1040a for 2012 Household employers reporting social security and Medicare taxes. 1040a for 2012   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). 1040a for 2012 Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. 1040a for 2012 See Publication 926, Household Employer's Tax Guide, for more information. 1040a for 2012 Employers of farmworkers. 1040a for 2012   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. 1040a for 2012   File a Form 943 each year for all taxable wages paid for farmwork. 1040a for 2012 You may report household workers in a private home on a farm operated for profit on Form 943. 1040a for 2012 Do not report wages for farmworkers on Form 941-SS or 944. 1040a for 2012   Send Form 943 to the IRS by January 31 of the following year. 1040a for 2012 Send it with payment of any taxes due that you are not required to deposit. 1040a for 2012 If you deposited all taxes when due, you have 10 additional days to file. 1040a for 2012 Penalties. 1040a for 2012   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. 1040a for 2012 The maximum penalty is generally 25% of the tax due. 1040a for 2012 Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. 1040a for 2012 5% per month of the amount of tax. 1040a for 2012 For individual filers only, the failure-to-pay penalty is reduced from 0. 1040a for 2012 5% per month to 0. 1040a for 2012 25% per month if an installment agreement is in effect. 1040a for 2012 You must have filed your return on or before the due date of the return to qualify for the reduced penalty. 1040a for 2012 The maximum amount of the failure-to-pay penalty is also 25% of the tax due. 1040a for 2012 If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. 1040a for 2012 The penalties will not be charged if you have a reasonable cause for failing to file or pay. 1040a for 2012 If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. 1040a for 2012 Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. 1040a for 2012 See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. 1040a for 2012 Prior Period Adjustments Forms for prior period adjustments. 1040a for 2012   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. 1040a for 2012 There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. 1040a for 2012 Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. 1040a for 2012 Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. 1040a for 2012 See Revenue Ruling 2009-39, 2009-52 I. 1040a for 2012 R. 1040a for 2012 B. 1040a for 2012 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. 1040a for 2012 You can find Revenue Ruling 2009-39, at www. 1040a for 2012 irs. 1040a for 2012 gov/irb/2009-52_IRB/ar14. 1040a for 2012 html. 1040a for 2012 Background. 1040a for 2012   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. 1040a for 2012 Treasury Decision 9405, 2008-32 I. 1040a for 2012 R. 1040a for 2012 B. 1040a for 2012 293, is available at www. 1040a for 2012 irs. 1040a for 2012 gov/irb/2008-32_IRB/ar13. 1040a for 2012 html. 1040a for 2012 You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. 1040a for 2012 You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. 1040a for 2012 We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. 1040a for 2012 Correcting employment taxes. 1040a for 2012   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for
Español

Index of State and Local Consumer Agencies

The 1040a For 2012

1040a for 2012 3. 1040a for 2012   Filing Information for Individuals in Certain U. 1040a for 2012 S. 1040a for 2012 Possessions Table of Contents American SamoaWhere To Get Forms and Information Which Returns To File Special Rules for American Samoa Double Taxation The Commonwealth of Puerto RicoWhere To Get Forms and Information Which Returns To File Special Rules for Puerto Rico Double Taxation The Commonwealth of the Northern Mariana IslandsWhere To Get Forms and Information Which Return To File Special Rules for the CNMI Double Taxation GuamWhere To Get Forms and Information Which Return To File Special Rules for Guam Double Taxation The U. 1040a for 2012 S. 1040a for 2012 Virgin IslandsWhere To Get Forms and Information Which Return To File Special Rules for the USVI Double Taxation If you have income from American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, you may have to file a tax return with the tax department of that possession. 1040a for 2012 Or, you may have to file two annual tax returns, one with the possession's tax department and the other with the U. 1040a for 2012 S. 1040a for 2012 Internal Revenue Service. 1040a for 2012 This chapter covers the general rules for filing returns in the five possessions. 1040a for 2012 You must first determine if you are a bona fide resident of the relevant possession. 1040a for 2012 See chapter 1 for a discussion of the requirements you must meet. 1040a for 2012 You should ask for forms and advice about the filing of possession tax returns from that possession's tax department, not the Internal Revenue Service. 1040a for 2012 Contact information is listed in this chapter under the heading for each possession. 1040a for 2012 American Samoa American Samoa has its own separate and independent tax system. 1040a for 2012 Although its tax laws are modeled on the U. 1040a for 2012 S. 1040a for 2012 Internal Revenue Code, there are certain differences. 1040a for 2012 Where To Get Forms and Information Requests for advice about matters connected with Samoan taxation should be sent to: American Samoa Government Tax Office  Executive Office Building First Floor Pago Pago, AS 96799 The phone number is (684) 633-4181. 1040a for 2012 The fax number is (684) 633-1513. 1040a for 2012 You can get forms and publications at www. 1040a for 2012 americansamoa. 1040a for 2012 gov. 1040a for 2012 The addresses and phone numbers listed above are subject to change. 1040a for 2012 Which Returns To File Your residency status and your source of income with regard to American Samoa determine whether you file your return and pay your tax to American Samoa, to the United States, or to both. 1040a for 2012 In addition to the information below that is categorized by residency status, the Special Rules for American Samoa section (later) contains important information for determining the correct forms to file. 1040a for 2012 Bona Fide Resident of American Samoa Bona fide residents of American Samoa are generally exempt from U. 1040a for 2012 S. 1040a for 2012 tax on their American Samoa source income. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien. 1040a for 2012   If you are a U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien and a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. 1040a for 2012 An American Samoa tax return reporting your gross income from worldwide sources. 1040a for 2012 If you report non-American Samoa source income on your American Samoa tax return, you can claim a credit against your American Samoa tax liability for income taxes paid on that income to the United States, a foreign country, or another possession. 1040a for 2012 A U. 1040a for 2012 S. 1040a for 2012 tax return reporting income from worldwide sources, but excluding income from sources within American Samoa. 1040a for 2012 However, amounts received for services performed as an employee of the United States or any of its agencies cannot be excluded (see U. 1040a for 2012 S. 1040a for 2012 Government employees under Special Rules for American Samoa, later). 1040a for 2012 To exclude American Samoa source income, attach a completed Form 4563 to your U. 1040a for 2012 S. 1040a for 2012 tax return (see Form 4563 for more information). 1040a for 2012 If you are excluding American Samoa source income on your U. 1040a for 2012 S. 1040a for 2012 tax return, you will not be allowed any deductions from gross income or credits against tax that are directly or indirectly allocable to the exempt income. 1040a for 2012 For more information, see Special Rules for Completing Your U. 1040a for 2012 S. 1040a for 2012 Tax Return in chapter 4. 1040a for 2012 Nonresident alien. 1040a for 2012   If you are a bona fide resident of American Samoa during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. 1040a for 2012 An American Samoa tax return reporting worldwide income. 1040a for 2012 A U. 1040a for 2012 S. 1040a for 2012 tax return (Form 1040, U. 1040a for 2012 S. 1040a for 2012 Individual Income Tax Return) reporting income from worldwide sources, but excluding American Samoa source income other than amounts for services performed as an employee of the United States or any of its agencies. 1040a for 2012 For more information, see U. 1040a for 2012 S. 1040a for 2012 Government employees under Special Rules for American Samoa, later. 1040a for 2012 To exclude income from sources within American Samoa, attach a completed Form 4563 to your U. 1040a for 2012 S. 1040a for 2012 tax return (see Form 4563 , below, for more information). 1040a for 2012 For all other tax purposes, however, you will be treated as a nonresident alien individual. 1040a for 2012 For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. 1040a for 2012 There are also limitations on what deductions and credits are allowed. 1040a for 2012 See Publication 519 for more information. 1040a for 2012 Form 4563. 1040a for 2012   If you must file a U. 1040a for 2012 S. 1040a for 2012 income tax return and you qualify to exclude any of your income from American Samoa, claim the exclusion by completing Form 4563 and attaching it to your Form 1040. 1040a for 2012 Form 4563 cannot be filed by itself. 1040a for 2012 There is an example of a filled-in Form 4563 in chapter 5. 1040a for 2012   If you are a bona fide resident of American Samoa during the entire tax year and you are not including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments (including Form 4563) to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments (including Form 4563) to: Internal Revenue Service P. 1040a for 2012 O. 1040a for 2012 Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. 1040a for 2012 Self-employment tax. 1040a for 2012   If you are not required to file a U. 1040a for 2012 S. 1040a for 2012 tax return but have income that is effectively connected with a trade or business in American Samoa, you must file Form 1040-SS with the United States. 1040a for 2012 On this form you will report your self-employment income to the United States and, if necessary, pay self-employment tax on that income. 1040a for 2012 Additional Medicare Tax. 1040a for 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. 1040a for 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. 1040a for 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. 1040a for 2012 S. 1040a for 2012 Tax Return in chapter 4. 1040a for 2012 Net Investment Income Tax. 1040a for 2012   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. 1040a for 2012 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. 1040a for 2012 The NIIT will apply to a bona fide resident of American Samoa if a taxpayer has modified adjusted gross income from sources outside of American Samoa that exceeds a specified threshold amount, e. 1040a for 2012 g. 1040a for 2012 , $200,000 for single filers. 1040a for 2012 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 1040a for 2012 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. 1040a for 2012 Estimated tax payments. 1040a for 2012   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES, Estimated Tax for Individuals. 1040a for 2012   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to: Internal Revenue Service P. 1040a for 2012 O. 1040a for 2012 Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. 1040a for 2012 irs. 1040a for 2012 gov/e-pay. 1040a for 2012   For information on making estimated income tax payments to American Samoa, see Where To Get Forms and Information , earlier. 1040a for 2012 Not a Bona Fide Resident of American Samoa An individual who is not a bona fide resident of American Samoa for the tax year generally files both U. 1040a for 2012 S. 1040a for 2012 and American Samoa tax returns, and claims a foreign tax credit on the U. 1040a for 2012 S. 1040a for 2012 return for taxes paid to American Samoa. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien. 1040a for 2012   If you are a U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien but not a bona fide resident of American Samoa during the entire tax year, you generally must file the following returns. 1040a for 2012 An American Samoa tax return reporting only your income from sources within American Samoa. 1040a for 2012 Wages for services performed in American Samoa, whether for a private employer, the U. 1040a for 2012 S. 1040a for 2012 Government, or otherwise, is income from sources within American Samoa. 1040a for 2012 A U. 1040a for 2012 S. 1040a for 2012 tax return reporting your income from worldwide sources. 1040a for 2012 You can take a credit against your U. 1040a for 2012 S. 1040a for 2012 tax liability if you paid income taxes to American Samoa (or other possession or foreign country) and reported income from those sources on your U. 1040a for 2012 S. 1040a for 2012 tax return. 1040a for 2012 De minimis exception to determining source of income. 1040a for 2012   In certain situations you will not have income from a possession. 1040a for 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 1040a for 2012 Nonresident alien. 1040a for 2012   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of American Samoa for the entire tax year, you generally must file the following returns. 1040a for 2012 An American Samoa tax return reporting only your income from sources within American Samoa. 1040a for 2012 In this situation, wages for services performed in American Samoa, whether for a private employer, the U. 1040a for 2012 S. 1040a for 2012 Government, or otherwise, is income from sources within American Samoa. 1040a for 2012 A U. 1040a for 2012 S. 1040a for 2012 tax return (Form 1040NR, U. 1040a for 2012 S. 1040a for 2012 Nonresident Alien Income Tax Return) reporting U. 1040a for 2012 S. 1040a for 2012 source income according to the rules for a nonresident alien. 1040a for 2012 See the Instructions for Form 1040NR. 1040a for 2012   If you are not a bona fide resident of American Samoa during the entire tax year, and you are not including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments to: Internal Revenue Service P. 1040a for 2012 O. 1040a for 2012 Box 1303 Charlotte, NC 28201-1303 USA   Send your American Samoa tax return and all attachments to the address given under Where To Get Forms and Information , earlier. 1040a for 2012 Special Rules for American Samoa Some special rules apply to certain types of income and employment connected with American Samoa. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 Armed Forces. 1040a for 2012   Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa. 1040a for 2012 Civilian spouse of active duty member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces. 1040a for 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces ), your tax residence is American Samoa, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. 1040a for 2012 However, if your tax residence is one of the 50 states or the District of Columbia and your only income from American Samoa is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. 1040a for 2012 S. 1040a for 2012 tax return (Form 1040) and a state and/or local tax return, if required. 1040a for 2012 If you have income from American Samoa other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), contact the local tax administration for guidance. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 Government employees. 1040a for 2012   If you are employed in American Samoa by the U. 1040a for 2012 S. 1040a for 2012 Government or any of its agencies, you are subject to tax by American Samoa on your pay from the government. 1040a for 2012 Whether you are subject to tax by American Samoa on your non-American Samoa source income depends on your status in American Samoa as a bona fide resident. 1040a for 2012   Wages and salaries paid to employees of the U. 1040a for 2012 S. 1040a for 2012 Government and its agencies are also subject to U. 1040a for 2012 S. 1040a for 2012 federal income tax. 1040a for 2012 These payments do not qualify for the exclusion of income from sources within American Samoa, discussed earlier. 1040a for 2012   For tax years ending after April 9, 2008, wages and salaries paid to bona fide residents by the Government of American Samoa can be excluded on the U. 1040a for 2012 S. 1040a for 2012 tax return. 1040a for 2012   If you report government wages on both your U. 1040a for 2012 S. 1040a for 2012 and American Samoa tax returns, you can take a credit on your U. 1040a for 2012 S. 1040a for 2012 tax return for income taxes paid or accrued to American Samoa. 1040a for 2012 Figure the credit on Form 1116, and attach that form to your U. 1040a for 2012 S. 1040a for 2012 tax return, Form 1040. 1040a for 2012 Show your wages paid for services performed in American Samoa on Form 1116, line 1a, enter “American Samoa” on line g, and check box b above Part I. 1040a for 2012 Moving expense deduction. 1040a for 2012   Generally, expenses of a move to American Samoa are directly attributable to American Samoa wages, salaries, and other earned income. 1040a for 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. 1040a for 2012 S. 1040a for 2012 earned income. 1040a for 2012   If your move was to American Samoa, report your deduction for moving expenses as follows. 1040a for 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your American Samoa tax return. 1040a for 2012 If you are not a bona fide resident, enter your deductible expenses on both your American Samoa and U. 1040a for 2012 S. 1040a for 2012 tax returns. 1040a for 2012 Also, for purposes of a tax credit against your U. 1040a for 2012 S. 1040a for 2012 tax liability, reduce your American Samoa “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. 1040a for 2012   If your move was to the United States, complete Form 3903, Moving Expenses, and enter the deductible amount on Form 1040, line 26. 1040a for 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. 1040a for 2012 See Double Taxation in chapter 4. 1040a for 2012 The Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. 1040a for 2012 Although it is modeled after the U. 1040a for 2012 S. 1040a for 2012 system, there are differences in law and tax rates. 1040a for 2012 Where To Get Forms and Information Requests for information about the filing of Puerto Rico tax returns should be addressed to: Departamento de Hacienda Negociado de Asistencia Contributiva  P. 1040a for 2012 O. 1040a for 2012 Box 9024140 San Juan, Puerto Rico 00902-4140 The phone numbers are (787) 721-8051 and (787) 721-7198. 1040a for 2012    To obtain Puerto Rico tax forms, contact the Forms and Publications Division Office at the above address or call (787) 722-0216, option #7. 1040a for 2012 You can access the Hacienda website at www. 1040a for 2012 hacienda. 1040a for 2012 gobierno. 1040a for 2012 pr or email your questions about Puerto Rico taxes to InfoServ@hacienda. 1040a for 2012 gobierno. 1040a for 2012 pr. 1040a for 2012 The addresses and phone numbers listed above are subject to change. 1040a for 2012 Which Returns To File Generally, you will file returns with both Puerto Rico and the United States. 1040a for 2012 The income reported on each return depends on your residency status in Puerto Rico. 1040a for 2012 To determine if you are a bona fide resident of Puerto Rico, see the information in chapter 1. 1040a for 2012 Bona Fide Resident of Puerto Rico Bona fide residents of Puerto Rico will generally pay tax to Puerto Rico on their worldwide income. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien. 1040a for 2012   If you are a U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien and also a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. 1040a for 2012 A Puerto Rico tax return reporting income from worldwide sources. 1040a for 2012 If you report U. 1040a for 2012 S. 1040a for 2012 source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. 1040a for 2012 A U. 1040a for 2012 S. 1040a for 2012 tax return reporting income from worldwide sources, but excluding Puerto Rico source income. 1040a for 2012 However, see U. 1040a for 2012 S. 1040a for 2012 Government employees under Special Rules for Puerto Rico, later, for an exception. 1040a for 2012 If you are excluding Puerto Rico income on your U. 1040a for 2012 S. 1040a for 2012 tax return, you will not be allowed any deductions or credits that are directly or indirectly allocable to exempt income. 1040a for 2012 For more information, see Special Rules for Completing Your U. 1040a for 2012 S. 1040a for 2012 Tax Return in chapter 4. 1040a for 2012 If all of your income is from Puerto Rico sources, you are not required to file a U. 1040a for 2012 S. 1040a for 2012 tax return. 1040a for 2012 However, if you have self-employment income, see Self-employment tax , later. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 citizen only. 1040a for 2012   If you are a U. 1040a for 2012 S. 1040a for 2012 citizen, you may also qualify under these rules if you have been a bona fide resident of Puerto Rico for at least 2 years before moving from Puerto Rico. 1040a for 2012 In this case, you can exclude your income derived from sources within Puerto Rico (but not wages and salaries received as an employee of the U. 1040a for 2012 S. 1040a for 2012 Government or its agencies) that you earned before the date you changed your residence. 1040a for 2012 For more information, see Puerto Rico under Year of Moving From a Possession in chapter 1. 1040a for 2012 Nonresident alien. 1040a for 2012   If you are a bona fide resident of Puerto Rico during the entire tax year, but a nonresident alien of the United States, you generally must file the following returns. 1040a for 2012 A Puerto Rico tax return reporting income from worldwide sources. 1040a for 2012 If you report U. 1040a for 2012 S. 1040a for 2012 source income on your Puerto Rico tax return, you can claim a credit against your Puerto Rico tax, up to the amount allowable, for income taxes paid to the United States. 1040a for 2012 A U. 1040a for 2012 S. 1040a for 2012 tax return (Form 1040) reporting income from worldwide sources, but excluding Puerto Rico source income (other than amounts for services performed as an employee of the United States or any of its agencies). 1040a for 2012 For tax purposes other than reporting income, however, you will be treated as a nonresident alien individual. 1040a for 2012 For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. 1040a for 2012 There are also limitations on what deductions and credits are allowed. 1040a for 2012 See Publication 519 for more information. 1040a for 2012 Self-employment tax. 1040a for 2012   If you have no U. 1040a for 2012 S. 1040a for 2012 filing requirement but have income that is effectively connected with a trade or business in Puerto Rico, you must file Form 1040-SS or Form 1040-PR with the United States to report your self-employment income and, if necessary, pay self-employment tax. 1040a for 2012 Additional Medicare Tax. 1040a for 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. 1040a for 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. 1040a for 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. 1040a for 2012 S. 1040a for 2012 Tax Return in chapter 4. 1040a for 2012 Net Investment Income Tax. 1040a for 2012   Beginning in 2013, the Net Investment Income Tax (NIIT) is 3. 1040a for 2012 8 percent of the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. 1040a for 2012 The NIIT will apply to a bona fide resident of Puerto Rico if a taxpayer has modified adjusted gross income from sources outside of Puerto Rico that exceeds a specified threshold amount, e. 1040a for 2012 g. 1040a for 2012 , $200,000 for single filers. 1040a for 2012 The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 1040a for 2012 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information on the NIIT. 1040a for 2012 Estimated tax payments. 1040a for 2012   To see if you are required to make payments of estimated income tax, self-employment tax, Additional Medicare Tax, and/or Net Investment Income Tax to the IRS, get Form 1040-ES (or Form 1040-ES(PR)). 1040a for 2012   To pay by check or money order, send your payment with the Form 1040-ES (or Form 1040-ES(PR)) payment voucher to: Internal Revenue Service P. 1040a for 2012 O. 1040a for 2012 Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. 1040a for 2012 irs. 1040a for 2012 gov/e-pay. 1040a for 2012   For information on making estimated income tax payments to Hacienda, see Where To Get Forms and Information , earlier. 1040a for 2012 Not a Bona Fide Resident of Puerto Rico An individual who is not a bona fide resident of Puerto Rico for the tax year generally files tax returns with both Puerto Rico and the United States. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien. 1040a for 2012   If you are a U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien but not a bona fide resident of Puerto Rico during the entire tax year, you generally must file the following returns. 1040a for 2012 A Puerto Rico tax return reporting only your income from Puerto Rico sources. 1040a for 2012 Wages for services performed in Puerto Rico, whether for a private employer, the U. 1040a for 2012 S. 1040a for 2012 Government, or otherwise, is income from Puerto Rico sources. 1040a for 2012 A U. 1040a for 2012 S. 1040a for 2012 tax return reporting income from worldwide sources. 1040a for 2012 Generally, you can claim a foreign tax credit for income taxes paid to Puerto Rico on the Puerto Rico income that is not exempt from U. 1040a for 2012 S. 1040a for 2012 taxes (see chapter 4 for more information). 1040a for 2012 Nonresident alien. 1040a for 2012   If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Puerto Rico for the entire tax year, you generally must file the following returns. 1040a for 2012 A Puerto Rico tax return reporting only your income from Puerto Rico sources. 1040a for 2012 Wages for services performed in Puerto Rico, whether for a private employer, the U. 1040a for 2012 S. 1040a for 2012 Government, or otherwise, is income from Puerto Rico sources. 1040a for 2012 A U. 1040a for 2012 S. 1040a for 2012 tax return (Form 1040NR) according to the rules for a nonresident alien. 1040a for 2012 See the Instructions for Form 1040NR. 1040a for 2012 De minimis exception to determining source of income. 1040a for 2012   In certain situations you will not have income from a possession. 1040a for 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 1040a for 2012 Use the addresses listed below to file your U. 1040a for 2012 S. 1040a for 2012 and Puerto Rico income tax returns. 1040a for 2012 If you are not including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments to: Internal Revenue Service P. 1040a for 2012 O. 1040a for 2012 Box 1303 Charlotte, NC 28201-1303 USA If you request a refund on your Puerto Rico return, send your Puerto Rico tax return and all attachments to: Departamento de Hacienda P. 1040a for 2012 O. 1040a for 2012 Box 50072 San Juan, PR 00902-6272 Send all other Puerto Rico tax returns, with all attachments, to: Departamento de Hacienda P. 1040a for 2012 O. 1040a for 2012 Box 9022501 San Juan, PR 00902-2501 Special Rules for Puerto Rico In addition to the general rules given earlier for filing U. 1040a for 2012 S. 1040a for 2012 and Puerto Rico tax returns, there are some special rules that apply to certain individuals and types of income. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 Government employees. 1040a for 2012   Wages and cost-of-living allowances paid by the U. 1040a for 2012 S. 1040a for 2012 Government (or one of its agencies) for working in Puerto Rico are subject to Puerto Rico tax. 1040a for 2012 However, the cost-of-living allowances are excluded from Puerto Rico gross income up to the amount exempt from U. 1040a for 2012 S. 1040a for 2012 tax. 1040a for 2012 In order to claim this exclusion, you must: Include with your Puerto Rico tax return evidence to show the amount received during the year, and Be in full compliance with your Puerto Rico tax responsibilities. 1040a for 2012   These wages are also subject to U. 1040a for 2012 S. 1040a for 2012 tax, but the cost-of-living allowances are excludable. 1040a for 2012 A foreign tax credit is available in order to avoid double taxation. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 Armed Forces. 1040a for 2012   Bona fide residents of Puerto Rico include military personnel whose official home of record is Puerto Rico. 1040a for 2012 Civilian spouse of active duty member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces. 1040a for 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces ), your tax residence is Puerto Rico, follow the guidance in the section for bona fide residents under Which Returns To File, earlier. 1040a for 2012 However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Puerto Rico is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. 1040a for 2012 S. 1040a for 2012 tax return (Form 1040) and a state and/or local tax return, if required. 1040a for 2012 If you have income from Puerto Rico other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1 ), contact the Hacienda for guidance. 1040a for 2012 Income from sources outside Puerto Rico and the United States. 1040a for 2012   If you are a U. 1040a for 2012 S. 1040a for 2012 citizen and bona fide resident of Puerto Rico and you have income from sources outside both Puerto Rico and the United States, that income is treated as foreign source income under both tax systems. 1040a for 2012 In addition to your Puerto Rico and U. 1040a for 2012 S. 1040a for 2012 tax returns, you may also have to file a return with the country or possession from which your outside income was derived. 1040a for 2012 To avoid double taxation, a foreign tax credit is generally available for either the U. 1040a for 2012 S. 1040a for 2012 or Puerto Rico return. 1040a for 2012 Example. 1040a for 2012 Thomas Red is a bona fide resident of Puerto Rico and a U. 1040a for 2012 S. 1040a for 2012 citizen. 1040a for 2012 He traveled to the Dominican Republic and worked in the construction industry for 1 month. 1040a for 2012 His wages were $20,000. 1040a for 2012 Because the wages were earned outside Puerto Rico and outside the United States, Thomas must file a tax return with Puerto Rico and the United States. 1040a for 2012 He may also have to file a tax return with the Dominican Republic. 1040a for 2012 Moving expense deduction. 1040a for 2012   Generally, expenses of a move to Puerto Rico are directly attributable to wages, salaries, and other earned income from Puerto Rico. 1040a for 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. 1040a for 2012 S. 1040a for 2012 earned income. 1040a for 2012   If your move was to Puerto Rico, report your deduction for moving expenses as follows. 1040a for 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Puerto Rico tax return. 1040a for 2012 If you are not a bona fide resident, enter your deductible expenses on both your Puerto Rico and U. 1040a for 2012 S. 1040a for 2012 tax returns. 1040a for 2012 Also, for purposes of a tax credit against your U. 1040a for 2012 S. 1040a for 2012 tax liability, reduce your Puerto Rico “general category income” on Form 1116, line 1a, by entering the deductible moving expenses on line 2. 1040a for 2012   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 1040a for 2012 Additional child tax credit. 1040a for 2012   If you are not required to file a U. 1040a for 2012 S. 1040a for 2012 income tax return, this credit is available only if you meet all three of the following conditions. 1040a for 2012 You were a bona fide resident of Puerto Rico during the entire tax year. 1040a for 2012 Social security and Medicare taxes were withheld from your wages or you paid self-employment tax. 1040a for 2012 You had three or more qualifying children. 1040a for 2012 (For the definition of a qualifying child, see the instructions for Form 1040-PR or Form 1040-SS. 1040a for 2012 ) If your income exceeds certain levels, you may be disqualified from receiving this credit. 1040a for 2012 Use Form 1040-PR or Form 1040-SS to claim the additional child tax credit. 1040a for 2012 Advice about possible tax benefits under the Puerto Rico investment incentive programs is available from the Puerto Rico tax authorities. 1040a for 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. 1040a for 2012 See Double Taxation in chapter 4. 1040a for 2012 The Commonwealth of the Northern Mariana Islands The Commonwealth of the Northern Mariana Islands (CNMI) has its own tax system based partly on the same tax laws and tax rates that apply to the United States and partly on local taxes imposed by the CNMI government. 1040a for 2012 Where To Get Forms and Information Requests for advice about CNMI residency and tax matters should be addressed to: Commonwealth of the Northern Mariana Islands  Division of Revenue and Taxation P. 1040a for 2012 O. 1040a for 2012 Box 5234 CHRB Dandan Commercial Center First Floor Rm #8  Saipan, MP 96950 You can order forms and publications by calling (670) 664-1000. 1040a for 2012 You can order forms and publications through the fax at (670) 664-1015. 1040a for 2012 You can get forms and publications at www. 1040a for 2012 cnmidof. 1040a for 2012 net. 1040a for 2012 The addresses and phone numbers listed above are subject to change. 1040a for 2012 Which Return To File In general, all individuals with income from the CNMI will file only one return, either to the CNMI or to the United States. 1040a for 2012 Your residency status with regard to the CNMI determines which return you will file. 1040a for 2012 Be sure to check the Special Rules for the CNMI , later, for additional information about filing your tax return. 1040a for 2012 Bona Fide Resident of the CNMI If you are a U. 1040a for 2012 S. 1040a for 2012 citizen, resident alien, or nonresident alien and a bona fide resident of the CNMI during the entire tax year, file your income tax return with the CNMI. 1040a for 2012 Include income from worldwide sources on your CNMI return. 1040a for 2012 In determining your total tax payments, include all income tax withheld by either the CNMI or the United States, any credit for an overpayment of income tax to either the CNMI or the United States, and any payments of estimated tax to either the CNMI or the United States. 1040a for 2012 Pay any balance of tax due with your tax return. 1040a for 2012 Generally, if you properly file your return with, and fully pay your income tax to, the CNMI, then you are not liable for filing an income tax return with, or for paying tax to, the United States for the tax year. 1040a for 2012 However, if you were self-employed in 2013, see Self-employment tax , later. 1040a for 2012 Example. 1040a for 2012 David Gold was a bona fide resident of the CNMI for 2013. 1040a for 2012 He received wages of $30,000 paid by a private employer in the CNMI and dividends of $4,000 from U. 1040a for 2012 S. 1040a for 2012 corporations that carry on business mainly in the United States. 1040a for 2012 He must file a 2013 income tax return with the CNMI Division of Revenue and Taxation. 1040a for 2012 He reports his total income of $34,000 on the CNMI return. 1040a for 2012   If you are a bona fide resident of the CNMI for the entire tax year, send your return and all attachments to the Division of Revenue and Taxation at the address given earlier. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 Citizen or Resident Alien (Other Than a Bona Fide Resident of the CNMI) If you have income from sources within the CNMI and are a U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien, but you are not a bona fide resident of the CNMI during the entire tax year, file your income tax return with the United States. 1040a for 2012 Include income from worldwide sources on your U. 1040a for 2012 S. 1040a for 2012 return. 1040a for 2012 In determining your total tax payments, include all income tax withheld by either the United States or the CNMI, any credit for an overpayment of income tax to either the United States or the CNMI, and any payments of estimated tax to either the United States or the CNMI. 1040a for 2012 Pay any balance of tax due with your tax return. 1040a for 2012 Note. 1040a for 2012 You may also need to complete Form 5074. 1040a for 2012 You are not liable for filing an income tax return with, or for paying tax to, the CNMI for the tax year. 1040a for 2012 Form 5074. 1040a for 2012   If you file a U. 1040a for 2012 S. 1040a for 2012 income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within the CNMI. 1040a for 2012   The United States and the CNMI use this form to divide your income taxes. 1040a for 2012   There is an example of a filled-in Form 5074 in chapter 5. 1040a for 2012 De minimis exception to determining source of income. 1040a for 2012   In certain situations you will not have income from a possession. 1040a for 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 1040a for 2012 Citizen or resident alien of the United States but not a bona fide resident of the CNMI. 1040a for 2012   If you are a citizen or resident alien of the United States but not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments to: Internal Revenue Service P. 1040a for 2012 O. 1040a for 2012 Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the CNMI for the entire tax year, you generally must file the following returns. 1040a for 2012 A CNMI tax return reporting only your income from sources within the CNMI. 1040a for 2012 In this situation, wages for services performed in the CNMI, whether for a private employer, the U. 1040a for 2012 S. 1040a for 2012 Government, or otherwise, is income from sources within the CNMI. 1040a for 2012 A U. 1040a for 2012 S. 1040a for 2012 tax return (Form 1040NR) reporting U. 1040a for 2012 S. 1040a for 2012 source income according to the rules for a nonresident alien. 1040a for 2012 See the instructions for Form 1040NR. 1040a for 2012 If you are not a bona fide resident of the CNMI during the entire tax year and you are not including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments to: Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments to:  Internal Revenue Service P. 1040a for 2012 O. 1040a for 2012 Box 1303 Charlotte, NC 28201-1303 USA Send your CNMI tax return and all attachments to:  Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 1040a for 2012 O. 1040a for 2012 Box 5234 CHRB Saipan, MP 96950 Citizen of the CNMI If you are a citizen of the CNMI (meaning that you were born or naturalized in the CNMI) but not otherwise a U. 1040a for 2012 S. 1040a for 2012 citizen or a U. 1040a for 2012 S. 1040a for 2012 resident alien during the tax year, file your income tax return with the CNMI. 1040a for 2012 Include income from worldwide sources on your CNMI return. 1040a for 2012 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. 1040a for 2012 Pay any balance of tax due with your tax return. 1040a for 2012 Send your return and all attachments to:   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 1040a for 2012 O. 1040a for 2012 Box 5234 CHRB Saipan, MP 96950 Special Rules for the CNMI Special rules apply to certain types of income, employment, and filing status. 1040a for 2012 Joint return. 1040a for 2012   If you file a joint return, file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. 1040a for 2012 If the spouse with the greater AGI is a bona fide resident of the CNMI during the entire tax year, file the joint return with the CNMI. 1040a for 2012 If the spouse with the greater AGI is a U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien but not a bona fide resident of the CNMI during the entire tax year, file your joint return with the United States. 1040a for 2012 For this purpose, income is determined without regard to community property laws. 1040a for 2012 Example. 1040a for 2012 Marsha Blue, a U. 1040a for 2012 S. 1040a for 2012 citizen, was a resident of the United States, and her spouse, a citizen of the CNMI, was a bona fide resident of the CNMI during the entire tax year. 1040a for 2012 Marsha earned $65,000 as a computer programmer in the United States. 1040a for 2012 Her spouse earned $20,000 as an artist in the CNMI. 1040a for 2012 Marsha and her spouse will file a joint return. 1040a for 2012 Because Marsha has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 Armed Forces. 1040a for 2012   If you are a member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces who qualified as a bona fide resident of the CNMI in a prior tax year, your absence from the CNMI solely in compliance with military orders will not change your bona fide residency. 1040a for 2012 If you did not qualify as a bona fide resident of the CNMI in a prior tax year, your presence in the CNMI solely in compliance with military orders will not qualify you as a bona fide resident of the CNMI. 1040a for 2012 Civilian spouse of active duty member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces. 1040a for 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces ), your tax residence is the CNMI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. 1040a for 2012 However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the CNMI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. 1040a for 2012 S. 1040a for 2012 tax return (Form 1040) and a state and/or local tax return, if required. 1040a for 2012 If you have income from the CNMI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. 1040a for 2012 S. 1040a for 2012 tax return. 1040a for 2012 Moving expense deduction. 1040a for 2012   Generally, expenses of a move to the CNMI are directly attributable to wages, salaries, and other earned income from the CNMI. 1040a for 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. 1040a for 2012 S. 1040a for 2012 earned income. 1040a for 2012   If your move was to the CNMI, report your deduction for moving expenses as follows. 1040a for 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your CNMI tax return. 1040a for 2012 If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. 1040a for 2012   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 1040a for 2012 Foreign tax credit. 1040a for 2012   Under the filing rules explained earlier, individuals with CNMI source income normally will not claim a foreign tax credit on a U. 1040a for 2012 S. 1040a for 2012 income tax return for tax paid to the CNMI. 1040a for 2012 Self-employment tax. 1040a for 2012   If you have no U. 1040a for 2012 S. 1040a for 2012 filing requirement, but have income that is effectively connected with a trade or business in the CNMI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. 1040a for 2012 Additional Medicare Tax. 1040a for 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. 1040a for 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. 1040a for 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. 1040a for 2012 S. 1040a for 2012 Tax Return in chapter 4. 1040a for 2012 Estimated tax payments. 1040a for 2012   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax to the IRS, get Form 1040-ES. 1040a for 2012 Payment of estimated tax. 1040a for 2012   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. 1040a for 2012 Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. 1040a for 2012 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. 1040a for 2012   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). 1040a for 2012 For this purpose, income is determined without regard to community property laws. 1040a for 2012 Early payment. 1040a for 2012   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. 1040a for 2012 If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. 1040a for 2012   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Internal Revenue Service P. 1040a for 2012 O. 1040a for 2012 Box 1300 Charlotte, NC 28201-1300 USA   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. 1040a for 2012 irs. 1040a for 2012 gov/e-pay. 1040a for 2012   For information on making estimated income tax payments to the CNMI, see Where To Get Forms and Information , earlier. 1040a for 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the CNMI. 1040a for 2012 See Double Taxation in chapter 4. 1040a for 2012 Guam Guam has its own tax system based on the same tax laws and tax rates that apply in the United States. 1040a for 2012 Where To Get Forms and Information Requests for advice about Guam residency and tax matters should be addressed to: Department of Revenue and Taxation Government of Guam P. 1040a for 2012 O. 1040a for 2012 Box 23607 GMF, GU 96921 You can order forms and publications by calling (671) 635-1840 or (671) 635-1841. 1040a for 2012 You can order forms and publications through the fax at (671) 633-2643. 1040a for 2012 You can get forms and publications at www. 1040a for 2012 guamtax. 1040a for 2012 com. 1040a for 2012 The addresses and phone numbers listed above are subject to change. 1040a for 2012 Which Return To File Bona fide residents of Guam are subject to special U. 1040a for 2012 S. 1040a for 2012 tax rules. 1040a for 2012 In general, all individuals with income from Guam will file only one return—either to Guam or the United States. 1040a for 2012 Bona Fide Resident of Guam If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. 1040a for 2012 This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States. 1040a for 2012 Include income from worldwide sources on your Guam return. 1040a for 2012 In determining your total tax payments, include all income tax withheld by either Guam or the United States, any credit for an overpayment of income tax to either Guam or the United States, and any payments of estimated tax to either Guam or the United States. 1040a for 2012 Pay any balance of tax due with your tax return. 1040a for 2012 Generally, if you properly file your return with, and fully pay your income tax to, Guam, then you are not liable for filing an income tax return with, or for paying tax to, the United States. 1040a for 2012 However, if you were self-employed in 2013, see Self-employment tax , later. 1040a for 2012 Example. 1040a for 2012 Gary Barker was a bona fide resident of Guam for 2013. 1040a for 2012 He received wages of $25,000 paid by a private employer in Guam and dividends of $2,000 from U. 1040a for 2012 S. 1040a for 2012 corporations that carry on business mainly in the United States. 1040a for 2012 He must file a 2013 income tax return with the Government of Guam. 1040a for 2012 He reports his total income of $27,000 on the Guam return. 1040a for 2012 If you are a bona fide resident of Guam for the entire tax year, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. 1040a for 2012 O. 1040a for 2012 Box 23607 GMF, GU 96921 U. 1040a for 2012 S. 1040a for 2012 Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) If you have income from sources within Guam and are a U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien, but you are not a bona fide resident of Guam during the entire tax year, file your income tax return with the United States. 1040a for 2012 Include income from worldwide sources on your U. 1040a for 2012 S. 1040a for 2012 return. 1040a for 2012 In determining your total tax payments, include all income tax withheld by either the United States or Guam, any credit for an overpayment of income tax to either the United States or Guam, and any payments of estimated tax to either the United States or Guam. 1040a for 2012 Pay any balance of tax due with your tax return. 1040a for 2012 You may also need to complete Form 5074. 1040a for 2012 You are not liable for filing an income tax return with, or for paying tax to, Guam for the tax year. 1040a for 2012 Form 5074. 1040a for 2012   If you file a U. 1040a for 2012 S. 1040a for 2012 income tax return, attach a completed Form 5074 if you (and your spouse if filing a joint return) have: Adjusted gross income of $50,000 or more for the tax year, and Gross income of $5,000 or more from sources within Guam. 1040a for 2012   The United States and Guam use this form to divide your income taxes. 1040a for 2012   See the Illustrated Example of Form 5074 in chapter 5. 1040a for 2012 De minimis exception to determining source of income. 1040a for 2012   In certain situations you will not have income from a possession. 1040a for 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 1040a for 2012   If you are a citizen or resident alien of the United States but not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments (including Form 5074) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments (including Form 5074) to:  Internal Revenue Service P. 1040a for 2012 O. 1040a for 2012 Box 1303 Charlotte, NC 28201-1303 USA Nonresident Alien (Other Than a Bona Fide Resident of Guam) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of Guam for the entire tax year, you generally must file the following returns. 1040a for 2012 A Guam tax return reporting only your income from sources within Guam. 1040a for 2012 In this situation, wages for services performed in Guam, whether for a private employer, the U. 1040a for 2012 S. 1040a for 2012 Government, or otherwise, is income from sources within Guam. 1040a for 2012 A U. 1040a for 2012 S. 1040a for 2012 tax return (Form 1040NR) reporting U. 1040a for 2012 S. 1040a for 2012 source income according to the rules for a nonresident alien. 1040a for 2012 See the instructions for Form 1040NR. 1040a for 2012 If you are not a bona fide resident of Guam during the entire tax year and you are not including a check or money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments to:  Internal Revenue Service P. 1040a for 2012 O. 1040a for 2012 Box 1303 Charlotte, NC 28201-1303 USA Send your Guam tax return and all attachments to:   Department of Revenue and Taxation P. 1040a for 2012 O. 1040a for 2012 Box 23607 GMF, GU 96921 Citizen of Guam If you are a citizen of Guam (meaning that you were born or naturalized in Guam) but not otherwise a U. 1040a for 2012 S. 1040a for 2012 citizen or a U. 1040a for 2012 S. 1040a for 2012 resident alien during the tax year, file your income tax return with Guam. 1040a for 2012 Include income from worldwide sources on your Guam return. 1040a for 2012 Take into account tax withheld by both jurisdictions in determining if there is tax overdue or an overpayment. 1040a for 2012 Pay any balance of tax due with your tax return. 1040a for 2012 If you are a citizen of Guam, send your return and all attachments to:  Department of Revenue and Taxation Government of Guam P. 1040a for 2012 O. 1040a for 2012 Box 23607 GMF, GU 96921 Special Rules for Guam Special rules apply to certain types of income, employment, and filing status. 1040a for 2012 Joint return. 1040a for 2012   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. 1040a for 2012 If the spouse with the greater AGI is a bona fide resident of Guam during the entire tax year, file the joint return with Guam. 1040a for 2012 If the spouse with the greater AGI is a U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien but not a bona fide resident of Guam during the entire tax year, file the joint return with the United States. 1040a for 2012 For this purpose, income is determined without regard to community property laws. 1040a for 2012 Example. 1040a for 2012 Bill Whiting, a U. 1040a for 2012 S. 1040a for 2012 citizen, was a resident of the United States, and his spouse, a citizen of Guam, was a bona fide resident of Guam during the entire tax year. 1040a for 2012 Bill earned $45,000 as an engineer in the United States. 1040a for 2012 His spouse earned $15,000 as a teacher in Guam. 1040a for 2012 Bill and his spouse will file a joint return. 1040a for 2012 Because Bill has the greater AGI, he and his spouse must file their return with the United States and report the entire $60,000 on that return. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 Armed Forces. 1040a for 2012   If you are a member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces who qualified as a bona fide resident of Guam in a prior tax year, your absence from Guam solely in compliance with military orders will not change your bona fide residency. 1040a for 2012 If you did not qualify as a bona fide resident of Guam in a prior tax year, your presence in Guam solely in compliance with military orders will not qualify you as a bona fide resident of Guam. 1040a for 2012 Civilian spouse of active duty member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces. 1040a for 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces ), your tax residence is Guam, follow the guidance in the section for bona fide residents under Which Return To File, earlier. 1040a for 2012 However, if your tax residence is one of the 50 states or the District of Columbia and your only income from Guam is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. 1040a for 2012 S. 1040a for 2012 tax return (Form 1040) and a state and/or local tax return, if required. 1040a for 2012 If you have income from Guam other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 5074 with your U. 1040a for 2012 S. 1040a for 2012 tax return. 1040a for 2012 Moving expense deduction. 1040a for 2012   Generally, expenses of a move to Guam are directly attributable to wages, salaries, and other earned income from Guam. 1040a for 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. 1040a for 2012 S. 1040a for 2012 earned income. 1040a for 2012   If your move was to Guam, report your deduction for moving expenses as follows. 1040a for 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your Guam tax return. 1040a for 2012 If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 5074, line 20. 1040a for 2012   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 1040a for 2012 Foreign tax credit. 1040a for 2012   Under the filing rules explained earlier, individuals with Guam source income normally will not claim a foreign tax credit on a U. 1040a for 2012 S. 1040a for 2012 income tax return for tax paid to Guam. 1040a for 2012 Self-employment tax. 1040a for 2012   If you have no U. 1040a for 2012 S. 1040a for 2012 filing requirement, but have income that is effectively connected with a trade or business in Guam, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. 1040a for 2012 Additional Medicare Tax. 1040a for 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. 1040a for 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. 1040a for 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. 1040a for 2012 S. 1040a for 2012 Tax Return in chapter 4. 1040a for 2012 Estimated tax payments. 1040a for 2012   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. 1040a for 2012 Payment of estimated tax. 1040a for 2012   If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first estimated tax payment is due. 1040a for 2012 Generally, you should make the rest of your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. 1040a for 2012 However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return. 1040a for 2012   If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated AGI would have to pay (if a separate payment were made). 1040a for 2012 For this purpose, income is determined without regard to community property laws. 1040a for 2012 Early payment. 1040a for 2012   If you make your first payment of estimated tax early, follow the rules given earlier to determine where to send it. 1040a for 2012 If you send it to the wrong jurisdiction, make all later payments to the jurisdiction to which the first payment should have been sent. 1040a for 2012   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Department of Revenue and Taxation Government of Guam P. 1040a for 2012 O. 1040a for 2012 Box 23607 GMF, GU 96921   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. 1040a for 2012 irs. 1040a for 2012 gov/e-pay. 1040a for 2012   For information on making estimated income tax payments to the Department of Revenue and Taxation, see Where To Get Forms and Information , earlier. 1040a for 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. 1040a for 2012 See Double Taxation in chapter 4. 1040a for 2012 The U. 1040a for 2012 S. 1040a for 2012 Virgin Islands The U. 1040a for 2012 S. 1040a for 2012 Virgin Islands has its own tax system based on the same tax laws and tax rates that apply in the United States. 1040a for 2012 An important factor in USVI taxation is whether, during the entire tax year, you are a bona fide resident of the USVI. 1040a for 2012 Where To Get Forms and Information For information about filing your U. 1040a for 2012 S. 1040a for 2012 Virgin Islands tax return or about Form 1040INFO, in St. 1040a for 2012 Thomas contact : Bureau of Internal Revenue  6115 Estate Smith Bay  St. 1040a for 2012 Thomas, VI 00802 You can order forms and publications by calling (340) 715-1040. 1040a for 2012 You can order forms and publications through the fax at (340) 774-2672. 1040a for 2012 For information about filing your U. 1040a for 2012 S. 1040a for 2012 Virgin Islands tax return or about Form 1040INFO, in St. 1040a for 2012 Croix contact : Bureau of Internal Revenue  4008 Estate Diamond- Plot 7B Christiansted, V. 1040a for 2012 I. 1040a for 2012 00820–4421 You can order forms and publications by calling (340) 773-1040. 1040a for 2012 You can order forms and publications through the fax at (340) 773-1006. 1040a for 2012 You can access the USVI website at www. 1040a for 2012 viirb. 1040a for 2012 com. 1040a for 2012 The addresses and phone numbers listed above are subject to change. 1040a for 2012 Which Return To File In general, bona fide residents of the USVI pay taxes only to the USVI. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 citizens or resident aliens (but not bona fide residents of the USVI) with USVI source income pay a portion of the tax to each jurisdiction. 1040a for 2012 Bona Fide Resident of the USVI File your tax return with the USVI if you are a U. 1040a for 2012 S. 1040a for 2012 citizen, resident alien, or nonresident alien and a bona fide resident of the USVI during the entire tax year. 1040a for 2012 Include your worldwide income on your USVI return. 1040a for 2012 In determining your total tax payments, take into account all income tax withheld by either the USVI or the United States, any credit for an overpayment of income tax to either the USVI or the United States, and any payments of estimated tax to either the USVI or the United States. 1040a for 2012 Pay any balance of tax due with your tax return. 1040a for 2012 Filing this return with the USVI generally also starts the statute of limitations on assessment of your U. 1040a for 2012 S. 1040a for 2012 income tax. 1040a for 2012 You generally do not have to file with the United States for any tax year in which you are a bona fide resident of the USVI during the entire tax year, provided you report and pay tax on your income from all sources to the USVI and identify the source(s) of the income on the return. 1040a for 2012 However, if you have self-employment income, you may be required to file Form 1040-SS with the United States. 1040a for 2012 For more information, see Self-employment tax under Special Rules for the USVI, later. 1040a for 2012 Form 1040INFO. 1040a for 2012   If you are a bona fide resident of the USVI and have non-USVI source income, you must also file Virgin Islands Form 1040INFO, Non-Virgin Islands Source Income of Virgin Islands Residents, with the Virgin Islands Bureau of Internal Revenue. 1040a for 2012 Attach Form 1040INFO to your USVI tax return before filing. 1040a for 2012 You can get Form 1040INFO by contacting the address or website given earlier. 1040a for 2012   If you are a bona fide resident of the USVI for the entire tax year, file your return and all attachments with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. 1040a for 2012 Thomas, VI 00802 U. 1040a for 2012 S. 1040a for 2012 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) If you are a U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien but not a bona fide resident of the USVI during the entire tax year, you must file your original Form 1040 with the United States and an identical copy of that return with the USVI if you have: Income from sources in the USVI, or Income effectively connected with the conduct of a trade or business in the USVI. 1040a for 2012 File your original Form 1040 with the United States and file a signed copy of the U. 1040a for 2012 S. 1040a for 2012 return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040. 1040a for 2012 Use Form 8689 to figure the amount of tax you must pay to the USVI. 1040a for 2012 Form 8689. 1040a for 2012   Complete this form and attach it to both the return you file with the United States and the copy you file with the USVI. 1040a for 2012 Figure the amount of tax you must pay to the USVI as follows:      Total tax on  U. 1040a for 2012 S. 1040a for 2012 return (after certain adjustments) × USVI AGI Worldwide AGI     Pay any tax due to the USVI when you file your return with the Virgin Islands Bureau of Internal Revenue. 1040a for 2012 To receive credit on your U. 1040a for 2012 S. 1040a for 2012 return for taxes paid to the USVI, include the amounts from Form 8689, lines 40 and 45, in the total on Form 1040, line 72. 1040a for 2012 On the dotted line next to line 72, enter “Form 8689” and show the amounts. 1040a for 2012   See the illustrated example in chapter 5. 1040a for 2012 De minimis exception to determining source of income. 1040a for 2012   In certain situations you will not have income from a possession. 1040a for 2012 See De minimis exception under Compensation for Labor or Personal Services in chapter 2. 1040a for 2012   If you are not a bona fide resident of the USVI during the entire tax year, but you have USVI source income, and you are not including a check or a money order, file Form 1040 and all attachments (including Form 8689) with the:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. 1040a for 2012 O. 1040a for 2012 Box 1303 Charlotte, NC 28201-1303 USA   File a copy of your U. 1040a for 2012 S. 1040a for 2012 Form 1040 with the Virgin Islands Bureau of Internal Revenue at:  USVI Bureau of Internal Revenue 6115 Estate Smith Bay St. 1040a for 2012 Thomas, VI 00802 Nonresident Alien (Other Than a Bona Fide Resident of the USVI) If you are a nonresident alien of the United States who does not qualify as a bona fide resident of the USVI for the entire tax year, you generally must file the following returns. 1040a for 2012 A USVI tax return reporting only your income from sources within the USVI. 1040a for 2012 In this situation, wages for services performed in the USVI, whether for a private employer, the U. 1040a for 2012 S. 1040a for 2012 Government, or otherwise, is income from sources within the USVI. 1040a for 2012 A U. 1040a for 2012 S. 1040a for 2012 tax return (Form 1040NR) reporting U. 1040a for 2012 S. 1040a for 2012 source income according to the rules for a nonresident alien. 1040a for 2012 See the instructions for Form 1040NR. 1040a for 2012   If you are not a bona fide resident of the USVI during the entire tax year, and you are not including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments (including Form 8689) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   If you are including a check or a money order, send your U. 1040a for 2012 S. 1040a for 2012 tax return and all attachments (including Form 8689) to:  Internal Revenue Service P. 1040a for 2012 O. 1040a for 2012 Box 1303 Charlotte, NC 28201-1303  USA   Send your USVI tax return and all attachments to:  Bureau of Internal Revenue 6115 Estate Smith Bay St. 1040a for 2012 Thomas, VI 00802 Special Rules for the USVI There are some special rules for certain types of income, employment, and filing status. 1040a for 2012 Joint return. 1040a for 2012   If you file a joint return, you should file your return (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income (AGI) would have to file if you were filing separately. 1040a for 2012 If the spouse with the greater AGI is a bona fide resident of the USVI during the entire tax year, file the joint return with the USVI. 1040a for 2012 If the spouse with the greater AGI is a U. 1040a for 2012 S. 1040a for 2012 citizen or resident alien of the United States but not a bona fide resident of the USVI during the entire tax year, file the joint return with the United States. 1040a for 2012 For this purpose, income is determined without regard to community property laws. 1040a for 2012 Example. 1040a for 2012 Marge Birch, a U. 1040a for 2012 S. 1040a for 2012 citizen, was a resident of the United States, and her spouse, a citizen of the USVI, was a bona fide resident of the USVI during the entire tax year. 1040a for 2012 Marge earned $55,000 as an architect in the United States. 1040a for 2012 Her spouse earned $30,000 as a librarian in the USVI. 1040a for 2012 Marge and her spouse will file a joint return. 1040a for 2012 Because Marge has the greater AGI, she and her spouse must file their return with the United States and report the entire $85,000 on that return. 1040a for 2012 U. 1040a for 2012 S. 1040a for 2012 Armed Forces. 1040a for 2012   If you are a member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces who qualified as a bona fide resident of the U. 1040a for 2012 S. 1040a for 2012 Virgin Islands in a prior tax year, your absence from the U. 1040a for 2012 S. 1040a for 2012 Virgin Islands solely in compliance with military orders will not change your bona fide residency. 1040a for 2012 If you did not qualify as a bona fide resident of the U. 1040a for 2012 S. 1040a for 2012 Virgin Islands in a prior tax year, your presence in the U. 1040a for 2012 S. 1040a for 2012 Virgin Islands solely in compliance with military orders will not qualify you as a bona fide resident of the U. 1040a for 2012 S. 1040a for 2012 Virgin Islands. 1040a for 2012 Civilian spouse of active duty member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces. 1040a for 2012   If, under the rule discussed at the beginning of chapter 1 (see Special rule for civilian spouse of active duty member of the U. 1040a for 2012 S. 1040a for 2012 Armed Forces ), your tax residence is the USVI, follow the guidance in the section for bona fide residents under Which Return To File, earlier. 1040a for 2012 However, if your tax residence is one of the 50 states or the District of Columbia and your only income from the USVI is from wages, salaries, tips, or self-employment, you will be taxed on your worldwide income and file only a U. 1040a for 2012 S. 1040a for 2012 tax return (Form 1040) and a state and/or local tax return, if required. 1040a for 2012 If you have income from the USVI other than wages, salaries, tips, or self-employment that is considered to be sourced in that possession (see Table 2-1), you may need to file Form 8689 with your U. 1040a for 2012 S. 1040a for 2012 tax return. 1040a for 2012 In this case, follow the guidance under U. 1040a for 2012 S. 1040a for 2012 Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI ), earlier. 1040a for 2012 Moving expense deduction. 1040a for 2012   Generally, expenses of a move to the USVI are directly attributable to wages, salaries, and other earned income from the USVI. 1040a for 2012 Likewise, the expenses of a move back to the United States are generally attributable to U. 1040a for 2012 S. 1040a for 2012 earned income. 1040a for 2012   If your move was to the USVI, report your deduction for moving expenses as follows. 1040a for 2012 If you are a bona fide resident in the tax year of your move, enter your deductible expenses on your USVI tax return. 1040a for 2012 If you are not a bona fide resident, enter your deductible expenses on Form 3903 and enter the deductible amount on Form 1040, line 26, and on Form 8689, line 20. 1040a for 2012   If your move was to the United States, complete Form 3903 and enter the deductible amount on Form 1040, line 26. 1040a for 2012 Foreign tax credit. 1040a for 2012   Under the filing rules explained earlier, individuals with USVI source income normally will not claim a foreign tax credit on a U. 1040a for 2012 S. 1040a for 2012 income tax return for tax paid to the USVI. 1040a for 2012 However, individuals other than bona fide residents of the USVI may claim a direct credit for such tax (see Form 8689 earlier in this section). 1040a for 2012 Self-employment tax. 1040a for 2012   If you have no U. 1040a for 2012 S. 1040a for 2012 filing requirement, but have income that is effectively connected with a trade or business in the USVI, you must file Form 1040-SS with the United States to report your self-employment income and, if necessary, pay self-employment tax. 1040a for 2012 Additional Medicare Tax. 1040a for 2012   Beginning in 2013, you may be required to pay Additional Medicare Tax. 1040a for 2012 Also, you may need to report Additional Medicare Tax withheld by your employer. 1040a for 2012 For more information see Additional Medicare Tax under Special Rules for Completing Your U. 1040a for 2012 S. 1040a for 2012 Tax Return in chapter 4. 1040a for 2012 Estimated tax payments. 1040a for 2012   To see if you are required to make payments of estimated income tax, self-employment tax, and/or Additional Medicare Tax, to the IRS, get Form 1040-ES. 1040a for 2012   To pay by check or money order, send your payment with the Form 1040-ES payment voucher to:  Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay St. 1040a for 2012 Thomas, VI 00802   To get information on paying electronically (by credit or debit card, or through the Electronic Federal Tax Payment System (EFTPS)), go to www. 1040a for 2012 irs. 1040a for 2012 gov/e-pay. 1040a for 2012   For information on making estimated income tax payments to the Bureau of Internal Revenue, see Where To Get Forms and Information , earlier. 1040a for 2012 Extension of time to file. 1040a for 2012   You can get an automatic 6-month extension of time to file your tax return. 1040a for 2012 See Extension of Time To File in chapter 4. 1040a for 2012 Bona fide residents of the USVI during the entire tax year must file a paper Form 4868 with the Virgin Islands Bureau of Internal Revenue. 1040a for 2012 Nonresidents of the USVI should file separate extension requests with the IRS and the Virgin Islands Bureau of Internal Revenue and make any payments due to the respective jurisdictions. 1040a for 2012 However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that is timely filed with the IRS. 1040a for 2012 Double Taxation A mutual agreement procedure exists to settle cases of double taxation between the United States and the U. 1040a for 2012 S. 1040a for 2012 Virgin Islands. 1040a for 2012 See Double Taxation in chapter 4. 1040a for 2012 Prev  Up  Next   Home   More Online Publications