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1040x Amendment

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1040x Amendment

1040x amendment Publication 80 - Main Content Table of Contents Introduction 1. 1040x amendment Employer Identification Number (EIN) 2. 1040x amendment Who Are Employees?Tests. 1040x amendment Business Owned and Operated by Spouses Farm Crew Leaders 3. 1040x amendment Employee's Social Security Number (SSN)Registering for SSNVS. 1040x amendment 4. 1040x amendment Wages and Other CompensationFringe Benefits 5. 1040x amendment TipsOrdering rule. 1040x amendment 6. 1040x amendment Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. 1040x amendment How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. 1040x amendment 8. 1040x amendment Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. 1040x amendment Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. 1040x amendment Wage and Tax StatementsWaiver. 1040x amendment 11. 1040x amendment Federal Unemployment (FUTA) Tax—U. 1040x amendment S. 1040x amendment Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. 1040x amendment S. 1040x amendment 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. 1040x amendment Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). 1040x amendment See section 6 and section 7 for more information. 1040x amendment This publication summarizes employer responsibilities to collect, pay, and report these taxes. 1040x amendment Whenever the term “United States” is used in this publication, it includes U. 1040x amendment S. 1040x amendment Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. 1040x amendment This publication also provides employers in the U. 1040x amendment S. 1040x amendment Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. 1040x amendment See section 11 for more information. 1040x amendment 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. 1040x amendment This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). 1040x amendment See Publication 570, Tax Guide for Individuals With Income From U. 1040x amendment S. 1040x amendment Possessions, if you need this information. 1040x amendment This publication also does not include information relating to income tax withholding. 1040x amendment In U. 1040x amendment S. 1040x amendment Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. 1040x amendment See Publication 15 (Circular E), for information on U. 1040x amendment S. 1040x amendment federal income tax withholding. 1040x amendment Comments and suggestions. 1040x amendment   We welcome your comments about this publication and your suggestions for future editions. 1040x amendment   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x amendment    You can also send us comments from www. 1040x amendment irs. 1040x amendment gov/formspubs. 1040x amendment Click on More Information and then click on Comment on Tax Forms and Publications. 1040x amendment   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. 1040x amendment 1. 1040x amendment Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. 1040x amendment Its format is 00-0000000. 1040x amendment It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. 1040x amendment Use your EIN on all of the items that you send to the IRS and SSA for your business. 1040x amendment If you do not have an EIN, you may apply for one online. 1040x amendment Go to IRS. 1040x amendment gov and click on the Apply for an EIN Online link under Tools. 1040x amendment You may also apply for an EIN by calling 1-800-829-4933, (U. 1040x amendment S. 1040x amendment 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. 1040x amendment Do not use a social security number (SSN) in place of an EIN. 1040x amendment 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. 1040x amendment If you took over another employer's business, do not use that employer's EIN. 1040x amendment You should have only one EIN. 1040x amendment 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. 1040x amendment Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. 1040x amendment S. 1040x amendment Virgin Islands only) or 267-941-1000 (toll call). 1040x amendment Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. 1040x amendment S. 1040x amendment Virgin Islands may call 1-800-829-4059. 1040x amendment The IRS will tell you which EIN to use. 1040x amendment For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. 1040x amendment 2. 1040x amendment Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. 1040x amendment See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. 1040x amendment Employee status under common law. 1040x amendment   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. 1040x amendment This is so even when you give the employee freedom of action. 1040x amendment What matters is that you have the right to control the details of how the services are performed. 1040x amendment See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 1040x amendment    Generally, people in business for themselves are not employees. 1040x amendment For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. 1040x amendment However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. 1040x amendment   If an employer-employee relationship exists, it does not matter what it is called. 1040x amendment The employee may be called an agent or independent contractor. 1040x amendment It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. 1040x amendment Statutory employees. 1040x amendment   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. 1040x amendment   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. 1040x amendment a. 1040x amendment   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. 1040x amendment b. 1040x amendment   A full-time life insurance salesperson who sells primarily for one company. 1040x amendment c. 1040x amendment   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. 1040x amendment d. 1040x amendment   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. 1040x amendment The orders must be for merchandise for resale or supplies for use in the customer's business. 1040x amendment The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. 1040x amendment Tests. 1040x amendment   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. 1040x amendment The service contract states or implies that almost all of the services are to be performed personally by them. 1040x amendment They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). 1040x amendment The services are performed on a continuing basis for the same payer. 1040x amendment Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. 1040x amendment S. 1040x amendment Virgin Islands only). 1040x amendment   Publication 15-A gives examples of the employer-employee relationship. 1040x amendment Statutory nonemployees. 1040x amendment   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. 1040x amendment They are generally treated as self-employed for employment tax purposes. 1040x amendment See Publication 15-A for details. 1040x amendment H-2A agricultural workers. 1040x amendment   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. 1040x amendment Treating employees as nonemployees. 1040x amendment   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. 1040x amendment See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. 1040x amendment IRS help. 1040x amendment   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. 1040x amendment Voluntary Classification Settlement Program (VCSP). 1040x amendment   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. 1040x amendment To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). 1040x amendment For more information, visit IRS. 1040x amendment gov and enter “VCSP” in the search box. 1040x amendment 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. 1040x amendment See Publication 541, Partnerships, for more details. 1040x amendment The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. 1040x amendment Exception—Qualified Joint Venture. 1040x amendment   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. 1040x amendment S. 1040x amendment Individual Income Tax Return, or joint Form 1040-SS, U. 1040x amendment S. 1040x amendment Self-Employment Tax Return—U. 1040x amendment S. 1040x amendment 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. 1040x amendment See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. 1040x amendment Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. 1040x amendment 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. 1040x amendment For more information on qualified joint ventures, visit IRS. 1040x amendment gov and enter “qualified joint venture” in the search box. 1040x amendment Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. 1040x amendment 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. 1040x amendment 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. 1040x amendment 3. 1040x amendment Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. 1040x amendment You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. 1040x amendment If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. 1040x amendment 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. 1040x amendment Employee's social security card. 1040x amendment   You should ask the employee to show you his or her social security card. 1040x amendment The employee may show the card if it is available. 1040x amendment Do not accept a social security card that says “Not valid for employment. 1040x amendment ” A social security number issued with this legend does not permit employment. 1040x amendment You may, but you are not required to, photocopy the social security card if the employee provides it. 1040x amendment 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. 1040x amendment The employee must complete and sign Form SS-5; it cannot be filed by the employer. 1040x amendment 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. 1040x amendment 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. 1040x amendment Enter all zeroes in the SSN field if filing electronically. 1040x amendment When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. 1040x amendment Correctly record the employee's name and SSN. 1040x amendment   Record the name and number of each employee as they appear on his or her social security card. 1040x amendment 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. 1040x amendment Continue to use the old name until the employee shows you the replacement social security card with the corrected name. 1040x amendment   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. 1040x amendment 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. 1040x amendment Where to get and file social security number application forms. 1040x amendment    U. 1040x amendment S. 1040x amendment Virgin Islands—U. 1040x amendment S. 1040x amendment Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. 1040x amendment Thomas, VI 00802. 1040x amendment  Guam—U. 1040x amendment S. 1040x amendment Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. 1040x amendment  American Samoa—U. 1040x amendment S. 1040x amendment Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. 1040x amendment  Commonwealth of the Northern Mariana Islands—U. 1040x amendment S. 1040x amendment Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. 1040x amendment Verification of social security numbers. 1040x amendment   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. 1040x amendment Visit www. 1040x amendment socialsecurity. 1040x amendment gov/employer/ssnv. 1040x amendment htm for more information. 1040x amendment Registering for SSNVS. 1040x amendment   You must register online and receive authorization from your employer to use SSNVS. 1040x amendment To register, visit SSA's website at www. 1040x amendment ssa. 1040x amendment gov/employer and click on the Business Services Online link. 1040x amendment Follow the registration instructions to obtain a user identification (ID) and password. 1040x amendment You will need to provide the following information about yourself and your company. 1040x amendment Name. 1040x amendment SSN. 1040x amendment Date of birth. 1040x amendment Type of employer. 1040x amendment EIN. 1040x amendment Company name, address, and telephone number. 1040x amendment Email address. 1040x amendment   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. 1040x amendment You must enter the activation code online to use SSNVS. 1040x amendment 4. 1040x amendment Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. 1040x amendment S. 1040x amendment Virgin Islands employers). 1040x amendment 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. 1040x amendment The wage base for social security tax is $117,000 for 2014. 1040x amendment 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. 1040x amendment The wage base for FUTA tax is $7,000 for 2014. 1040x amendment All wages are subject to Medicare tax. 1040x amendment The wages may be in cash or in other forms, such as an automobile for personal use. 1040x amendment Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. 1040x amendment It does not matter how payments are measured or paid. 1040x amendment See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. 1040x amendment See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. 1040x amendment Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. 1040x amendment Special rules apply to the reporting of third-party sick pay. 1040x amendment For details, see Publication 15-A. 1040x amendment Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. 1040x amendment However, see Fringe Benefits , later in this section. 1040x amendment Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. 1040x amendment Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. 1040x amendment 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. 1040x amendment Travel and business expenses. 1040x amendment   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. 1040x amendment Sick pay. 1040x amendment   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. 1040x amendment These amounts are sometimes paid by a third party, such as an insurance company. 1040x amendment In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. 1040x amendment S. 1040x amendment Virgin Islands employers). 1040x amendment 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. 1040x amendment Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. 1040x amendment Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. 1040x amendment 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. 1040x amendment 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. 1040x amendment For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. 1040x amendment When fringe benefits are treated as paid. 1040x amendment   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. 1040x amendment You do not have to make a formal choice of payment dates or notify the IRS. 1040x amendment You do not have to use the same basis for all employees. 1040x amendment 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. 1040x amendment However, see Special accounting rule for fringe benefits provided during November and December , later in this section. 1040x amendment   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. 1040x amendment 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. 1040x amendment This election does not apply to a fringe benefit where real property or investment personal property is transferred. 1040x amendment Withholding social security and Medicare taxes on fringe benefits. 1040x amendment   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. 1040x amendment   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. 1040x amendment Depositing taxes on fringe benefits. 1040x amendment   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. 1040x amendment You may make a reasonable estimate of the value of the fringe benefits. 1040x amendment In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. 1040x amendment   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. 1040x amendment If deposits are underpaid, see Deposit Penalties in section 8. 1040x amendment Valuation of vehicles provided to employees. 1040x amendment    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. 1040x amendment For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. 1040x amendment Special accounting rule for fringe benefits provided during November and December. 1040x amendment   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. 1040x amendment 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. 1040x amendment   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. 1040x amendment If you use the special accounting rule, your employee must also use it for the same period that you use it. 1040x amendment 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. 1040x amendment 5. 1040x amendment Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. 1040x amendment Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. 1040x amendment 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. 1040x amendment Both directly and indirectly tipped employees must report tips to you. 1040x amendment The report should not include tips that the employee paid out to other employees. 1040x amendment No report is required for months when tips are less than $20. 1040x amendment Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. 1040x amendment They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. 1040x amendment Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. 1040x amendment gov. 1040x amendment 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. 1040x amendment You are permitted to establish a system for electronic tip reporting by employees. 1040x amendment See Regulations section 31. 1040x amendment 6053-1(d). 1040x amendment Collecting taxes on tips. 1040x amendment   You must collect the employee social security and Medicare taxes on the employee's tips. 1040x amendment You can also collect these taxes from the employee's wages or from other funds that he or she makes available. 1040x amendment Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. 1040x amendment Collect the employee Medicare tax for the whole year on all wages and tips. 1040x amendment   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. 1040x amendment You are responsible for the employer Medicare tax for the whole year on all wages and tips. 1040x amendment File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. 1040x amendment 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. 1040x amendment Ordering rule. 1040x amendment   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. 1040x amendment Reporting tips. 1040x amendment   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). 1040x amendment Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. 1040x amendment Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. 1040x amendment The table in section 12 shows how tips are treated for FUTA tax purposes. 1040x amendment   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. 1040x amendment See Revenue Ruling 2012-18, 2012-26 I. 1040x amendment R. 1040x amendment B. 1040x amendment 1032, available at www. 1040x amendment irs. 1040x amendment gov/irb/2012-26_IRB/ar07. 1040x amendment html. 1040x amendment 6. 1040x amendment Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). 1040x amendment 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. 1040x amendment 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. 1040x amendment 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. 1040x amendment A “share farmer” working for you is not your employee. 1040x amendment However, the share farmer may be subject to self-employment tax. 1040x amendment 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. 1040x amendment For details, see Regulations section 31. 1040x amendment 3121(b)(16)-1. 1040x amendment 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. 1040x amendment 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. 1040x amendment The $150 test applies separately to each farmworker that you employ. 1040x amendment If you employ a family of workers, each member is treated separately. 1040x amendment Do not count wages paid by other employers. 1040x amendment The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. 1040x amendment Exceptions. 1040x amendment   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. 1040x amendment   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. 1040x amendment 7. 1040x amendment How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. 1040x amendment 2% (amount withheld) each for the employer and employee (12. 1040x amendment 4% total). 1040x amendment The social security wage base limit is $117,000. 1040x amendment The tax rate for Medicare is 1. 1040x amendment 45% (amount withheld) each for the employee and employer (2. 1040x amendment 9% total). 1040x amendment There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. 1040x amendment Multiply each wage payment by these percentages to figure the tax to withhold from employees. 1040x amendment Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). 1040x amendment See section 5 for information on tips. 1040x amendment Additional Medicare Tax withholding. 1040x amendment   In addition to withholding Medicare tax at 1. 1040x amendment 45%, you must withhold a 0. 1040x amendment 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040x amendment 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. 1040x amendment Additional Medicare Tax is only imposed on the employee. 1040x amendment There is no employer share of Additional Medicare Tax. 1040x amendment 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. 1040x amendment   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. 1040x amendment For more information on Additional Medicare Tax, visit IRS. 1040x amendment gov and enter “Additional Medicare Tax” in the search box. 1040x amendment Deducting the tax. 1040x amendment   Deduct the employee tax from each wage payment. 1040x amendment 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. 1040x amendment Employee's portion of taxes paid by employer. 1040x amendment   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. 1040x amendment 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. 1040x amendment This again increases the amount of the additional taxes that you must pay. 1040x amendment Household and agricultural employers. 1040x amendment   This discussion does not apply to household and agricultural employers. 1040x amendment If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. 1040x amendment However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. 1040x amendment See Publication 15-A for details. 1040x amendment Sick pay payments. 1040x amendment   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. 1040x amendment For details on third-party payers of sick pay, see Publication 15-A. 1040x amendment 8. 1040x amendment 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. 1040x amendment You must make the deposit by electronic funds transfer. 1040x amendment For more information about electronic funds transfers, see How To Deposit , later in this section. 1040x amendment Payment with Return $2,500 rule. 1040x amendment   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. 1040x amendment   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. 1040x amendment 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. 1040x amendment 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. 1040x amendment Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. 1040x amendment Semiweekly schedule depositors must timely deposit the amount. 1040x amendment See Accuracy of Deposits Rule and How To Deposit, later in this section. 1040x amendment When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. 1040x amendment Therefore, farm and nonfarm workers are discussed together except where noted. 1040x amendment Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. 1040x amendment 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. 1040x amendment The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). 1040x amendment 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). 1040x amendment 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. 1040x amendment Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. 1040x amendment Lookback period for employers of nonfarm workers. 1040x amendment   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. 1040x amendment These four quarters are your lookback period even if you did not report any taxes for any of the quarters. 1040x amendment For 2014, the lookback period is July 1, 2012, through June 30, 2013. 1040x amendment    Table 1. 1040x amendment Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. 1040x amendment 1, 2012 Jan. 1040x amendment 1, 2013 Apr. 1040x amendment 1, 2013 through through through through Sep. 1040x amendment 30, 2012 Dec. 1040x amendment 31, 2012 Mar. 1040x amendment 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. 1040x amendment For example, the lookback period for calendar year 2014 is calendar year 2012. 1040x amendment 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. 1040x amendment Lookback period for employers of farmworkers. 1040x amendment   The lookback period for Form 943 is the second calendar year preceding the current calendar year. 1040x amendment The lookback period for calendar year 2014 is calendar year 2012. 1040x amendment Adjustments to lookback period taxes. 1040x amendment   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). 1040x amendment Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. 1040x amendment Example. 1040x amendment   An employer originally reported total taxes of $45,000 for the lookback period. 1040x amendment 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. 1040x amendment 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. 1040x amendment Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. 1040x amendment For monthly schedule depositors, the deposit period is a calendar month. 1040x amendment The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. 1040x amendment 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. 1040x amendment You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. 1040x amendment New employers. 1040x amendment   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. 1040x amendment 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). 1040x amendment 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. 1040x amendment 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. 1040x amendment Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. 1040x amendment Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. 1040x amendment 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. 1040x amendment 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. 1040x amendment If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. 1040x amendment Semiweekly deposit period spanning two quarters. 1040x amendment   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. 1040x amendment Example. 1040x amendment   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. 1040x amendment Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). 1040x amendment Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. 1040x amendment   Rose Co. 1040x amendment 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. 1040x amendment 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. 1040x amendment However, for 2014, Rose Co. 1040x amendment 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. 1040x amendment Employers of farmworkers. 1040x amendment   Red Co. 1040x amendment reported taxes on its 2012 Form 943, line 9, of $48,000. 1040x amendment On its 2013 Form 943, line 11, it reported taxes of $60,000. 1040x amendment   Red Co. 1040x amendment 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. 1040x amendment However, for 2015, Red Co. 1040x amendment is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. 1040x amendment New agricultural employers. 1040x amendment   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. 1040x amendment However, see the $100,000 Next-Day Deposit Rule , later in this section. 1040x amendment 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. 1040x amendment A business day is any day other than a Saturday, Sunday, or legal holiday. 1040x amendment 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). 1040x amendment Semiweekly schedule depositors have at least 3 business days to make a deposit. 1040x amendment 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. 1040x amendment 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). 1040x amendment Legal holiday. 1040x amendment   The term “legal holiday” means any legal holiday in the District of Columbia. 1040x amendment Legal holidays for 2014 are listed below. 1040x amendment January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. 1040x amendment 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. 1040x amendment Monthly schedule example. 1040x amendment   Spruce Co. 1040x amendment is a monthly schedule depositor with seasonal employees. 1040x amendment It paid wages each Friday during August but did not pay any wages during September. 1040x amendment Under the monthly deposit schedule, Spruce Co. 1040x amendment must deposit the combined tax liabilities for the four August paydays by September 15. 1040x amendment Spruce Co. 1040x amendment 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. 1040x amendment Semiweekly schedule example. 1040x amendment   Green, Inc. 1040x amendment is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. 1040x amendment Although Green, Inc. 1040x amendment , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. 1040x amendment The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. 1040x amendment ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). 1040x amendment Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. 1040x amendment $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. 1040x amendment For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. 1040x amendment 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. 1040x amendment Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. 1040x amendment 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. 1040x amendment For example, Fir Co. 1040x amendment is a semiweekly schedule depositor. 1040x amendment On Monday, Fir Co. 1040x amendment accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. 1040x amendment On Tuesday, Fir Co. 1040x amendment accumulates additional taxes of $30,000. 1040x amendment Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. 1040x amendment does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). 1040x amendment 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. 1040x amendment Example. 1040x amendment   Elm, Inc. 1040x amendment started its business on May 1, 2014. 1040x amendment On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. 1040x amendment On Friday, May 9, Elm, Inc. 1040x amendment paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. 1040x amendment Elm, Inc. 1040x amendment must deposit $100,000 by Monday, May 12, the next business day. 1040x amendment 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. 1040x amendment However, because Elm, Inc. 1040x amendment accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. 1040x amendment It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. 1040x amendment Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. 1040x amendment However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. 1040x amendment 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. 1040x amendment Makeup date for deposit shortfall: Monthly schedule depositor. 1040x amendment 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. 1040x amendment You may pay the shortfall with your return even if the amount is $2,500 or more. 1040x amendment Semiweekly schedule depositor. 1040x amendment 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. 1040x amendment 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). 1040x amendment 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. 1040x amendment In this case, the shortfall must be deposited by April 30, 2014. 1040x amendment 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). 1040x amendment Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. 1040x amendment If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. 1040x amendment How To Deposit You must deposit employment taxes by electronic funds transfer. 1040x amendment See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. 1040x amendment Electronic deposit requirement. 1040x amendment   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). 1040x amendment Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040x amendment 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. 1040x amendment   EFTPS is a free service provided by the Department of the Treasury. 1040x amendment To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. 1040x amendment S. 1040x amendment Virgin Islands only) or 303-967-5916 (toll call). 1040x amendment You can also visit the EFTPS website at www. 1040x amendment eftps. 1040x amendment gov. 1040x amendment Additional information about EFTPS is also available in Publication 966. 1040x amendment When you receive your EIN. 1040x amendment   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. 1040x amendment 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. 1040x amendment Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. 1040x amendment 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. 1040x amendment Deposit record. 1040x amendment   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. 1040x amendment The number can be used as a receipt or to trace the payment. 1040x amendment Depositing on time. 1040x amendment   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. 1040x amendment m. 1040x amendment Eastern time the day before the date the deposit is due. 1040x amendment If you use a third party to make deposits on your behalf, they may have different cutoff times. 1040x amendment Same-day payment option. 1040x amendment   If you fail to initiate a deposit transaction on EFTPS by 8 p. 1040x amendment m. 1040x amendment 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). 1040x amendment To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. 1040x amendment Please check with your financial institution regarding availability, deadlines, and costs. 1040x amendment Your financial institution may charge you a fee for payments made this way. 1040x amendment To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. 1040x amendment eftps. 1040x amendment gov to download the Same-Day Payment Worksheet. 1040x amendment How to claim credit for overpayments. 1040x amendment   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. 1040x amendment Do not ask EFTPS to request a refund from the IRS for you. 1040x amendment 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. 1040x amendment 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. 1040x amendment 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. 1040x amendment For amounts not properly or timely deposited, the penalty rates are as follows. 1040x amendment 2% - Deposits made 1 to 5 days late. 1040x amendment 5% - Deposits made 6 to 15 days late. 1040x amendment 10% - Deposits made 16 or more days late. 1040x amendment Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. 1040x amendment 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). 1040x amendment 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. 1040x amendment Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. 1040x amendment Special rule for former Form 944 filers. 1040x amendment    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. 1040x amendment Order in which deposits are applied. 1040x amendment   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). 1040x amendment 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. 1040x amendment Follow the instructions on the penalty notice that you received. 1040x amendment For more information on designating deposits, see Revenue Procedure 2001-58. 1040x amendment You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. 1040x amendment irs. 1040x amendment gov/pub/irs-irbs/irb01-50. 1040x amendment pdf. 1040x amendment Example. 1040x amendment Cedar, Inc. 1040x amendment is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. 1040x amendment It does not make the deposit on July 15. 1040x amendment On August 15, Cedar, Inc. 1040x amendment deposits $2,000. 1040x amendment 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. 1040x amendment Accordingly, $500 of the July 15 liability remains undeposited. 1040x amendment The penalty on this underdeposit will apply as explained earlier. 1040x amendment Trust fund recovery penalty. 1040x amendment   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. 1040x amendment The penalty is the full amount of the unpaid trust fund tax. 1040x amendment This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. 1040x amendment   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. 1040x amendment   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. 1040x amendment A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. 1040x amendment    Willfully means voluntarily, consciously, and intentionally. 1040x amendment 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. 1040x amendment “Averaged” failure-to-deposit penalty. 1040x amendment   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. 1040x amendment 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. 1040x amendment Completed Form 941-SS, line 14, instead of Schedule B (Form 941). 1040x amendment Failed to attach a properly completed Schedule B (Form 941). 1040x amendment Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. 1040x amendment   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. 1040x amendment Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. 1040x amendment   You can avoid the penalty by reviewing your return before filing it. 1040x amendment Follow these steps before filing your Form 941-SS. 1040x amendment 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. 1040x amendment 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. 1040x amendment 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. 1040x amendment Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). 1040x amendment 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). 1040x amendment 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. 1040x amendment 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). 1040x amendment 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. 1040x amendment 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. 1040x amendment 9. 1040x amendment Employer's Returns General instructions. 1040x amendment   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. 1040x amendment (U. 1040x amendment S. 1040x amendment Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. 1040x amendment ) Employers with employees subject to U. 1040x amendment S. 1040x amendment income tax withholding. 1040x amendment   If you have both employees who are subject to U. 1040x amendment S. 1040x amendment income tax withholding and employees who are not subject to U. 1040x amendment S. 1040x amendment income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. 1040x amendment Nonfarm employers. 1040x amendment   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. 1040x amendment Due dates for each quarter of the calendar year are as follows. 1040x amendment Quarter Due Jan. 1040x amendment , Feb. 1040x amendment , Mar. 1040x amendment Apr. 1040x amendment 30 Apr. 1040x amendment , May, June July 31 July, Aug. 1040x amendment , Sept. 1040x amendment Oct. 1040x amendment 31 Oct. 1040x amendment , Nov. 1040x amendment , Dec. 1040x amendment Jan. 1040x amendment 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. 1040x amendment If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. 1040x amendment   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. 1040x amendment Form 944. 1040x amendment   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). 1040x amendment Household employers reporting social security and Medicare taxes. 1040x amendment   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). 1040x amendment Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. 1040x amendment See Publication 926, Household Employer's Tax Guide, for more information. 1040x amendment Employers of farmworkers. 1040x amendment   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. 1040x amendment   File a Form 943 each year for all taxable wages paid for farmwork. 1040x amendment You may report household workers in a private home on a farm operated for profit on Form 943. 1040x amendment Do not report wages for farmworkers on Form 941-SS or 944. 1040x amendment   Send Form 943 to the IRS by January 31 of the following year. 1040x amendment Send it with payment of any taxes due that you are not required to deposit. 1040x amendment If you deposited all taxes when due, you have 10 additional days to file. 1040x amendment Penalties. 1040x amendment   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. 1040x amendment The maximum penalty is generally 25% of the tax due. 1040x amendment 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. 1040x amendment 5% per month of the amount of tax. 1040x amendment For individual filers only, the failure-to-pay penalty is reduced from 0. 1040x amendment 5% per month to 0. 1040x amendment 25% per month if an installment agreement is in effect. 1040x amendment You must have filed your return on or before the due date of the return to qualify for the reduced penalty. 1040x amendment The maximum amount of the failure-to-pay penalty is also 25% of the tax due. 1040x amendment If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. 1040x amendment The penalties will not be charged if you have a reasonable cause for failing to file or pay. 1040x amendment If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. 1040x amendment 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. 1040x amendment See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. 1040x amendment Prior Period Adjustments Forms for prior period adjustments. 1040x amendment   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. 1040x amendment There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. 1040x amendment 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. 1040x amendment Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. 1040x amendment See Revenue Ruling 2009-39, 2009-52 I. 1040x amendment R. 1040x amendment B. 1040x amendment 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. 1040x amendment You can find Revenue Ruling 2009-39, at www. 1040x amendment irs. 1040x amendment gov/irb/2009-52_IRB/ar14. 1040x amendment html. 1040x amendment Background. 1040x amendment   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. 1040x amendment Treasury Decision 9405, 2008-32 I. 1040x amendment R. 1040x amendment B. 1040x amendment 293, is available at www. 1040x amendment irs. 1040x amendment gov/irb/2008-32_IRB/ar13. 1040x amendment html. 1040x amendment 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. 1040x amendment You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. 1040x amendment 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. 1040x amendment Correcting employment taxes. 1040x amendment   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
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IRS to Waive Forms 5498, 1098-T and 1099-G Penalties for the Initial Year of Introduction

In tax year 2011, the IRS introduced Forms 5498, 1098-T and 1099-G into the penalty notice program and included these returns on the Notice 972CG. Though inaccurate information returns may be assessed a penalty under Internal Revenue Code section 6721 (Failure to File Correct Information Returns), the IRS will waive penalties associated with these three forms for the 2011 introductory tax year.

Taxpayers who receive Notice 972CG, with any of the forms listed, are urged to respond to the IRS Campus as directed in the notice to obtain a waiver of the penalties. The IRS is working the requests for waiver in the order that they are received. It may be several weeks before taxpayers receive notification that their penalties are waived.

Again, at this time, the waiver applies to the 2011 tax period only.

Taxpayers and/or representatives who have questions should contact the IRS per the instructions in their notice.

Page Last Reviewed or Updated: 20-Mar-2014

The 1040x Amendment

1040x amendment Publication 179 - Additional Material Table of Contents 15. 1040x amendment Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. 1040x amendment Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. 1040x amendment Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. 1040x amendment Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. 1040x amendment Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. 1040x amendment , de ganado, aves, abejas, animales de piel o silvestres. 1040x amendment Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). 1040x amendment Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. 1040x amendment 2. 1040x amendment Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. 1040x amendment , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. 1040x amendment Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). 1040x amendment Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. 1040x amendment 3. 1040x amendment Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). 1040x amendment Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). 1040x amendment Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. 1040x amendment 4. 1040x amendment Servicios relacionados con el desmote de algodón. 1040x amendment Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). 1040x amendment Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. 1040x amendment 5. 1040x amendment Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. 1040x amendment Tributable (como labor no agrícola). 1040x amendment * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. 1040x amendment 6. 1040x amendment Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. 1040x amendment Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). 1040x amendment Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. 1040x amendment 7. 1040x amendment Servicios en la elaboración, empaque, entrega, etc. 1040x amendment , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. 1040x amendment Empleado por el explotador de la finca. 1040x amendment Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. 1040x amendment * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. 1040x amendment De lo contrario, será tributable como labor no agrícola. 1040x amendment b. 1040x amendment Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). 1040x amendment Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. 1040x amendment * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. 1040x amendment De lo contrario, será tributable como labor no agrícola. 1040x amendment c. 1040x amendment Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). 1040x amendment Tributable (como labor no agrícola). 1040x amendment * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. 1040x amendment De lo contrario, será tributable como labor no agrícola. 1040x amendment 8. 1040x amendment Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. 1040x amendment Tributable (como labor no agrícola). 1040x amendment * Tributable (como labor no agrícola). 1040x amendment *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). 1040x amendment Otras exenciones pueden corresponder. 1040x amendment Vea los apartados 5 y 12 . 1040x amendment Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. 1040x amendment Residentes     a. 1040x amendment Servicios prestados en los EE. 1040x amendment UU. 1040x amendment ** Lo mismo que un ciudadano de los EE. 1040x amendment UU. 1040x amendment ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. 1040x amendment UU. 1040x amendment Lo mismo que un ciudadano de los EE. 1040x amendment UU. 1040x amendment b. 1040x amendment Servicios prestados fuera de los EE. 1040x amendment UU. 1040x amendment ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. 1040x amendment Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. 1040x amendment UU. 1040x amendment o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. 1040x amendment 2. 1040x amendment No residentes Vea la Publicación 15-A, en inglés. 1040x amendment Vea la Publicación 15-A, en inglés. 1040x amendment a. 1040x amendment Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment   3. 1040x amendment Extranjero no residente trabajando en barcos o aviones estadounidenses. 1040x amendment Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. 1040x amendment Salarios de un trabajador fallecido     1. 1040x amendment Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). 1040x amendment Tributable. 1040x amendment Tributable. 1040x amendment 2. 1040x amendment Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. 1040x amendment Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. 1040x amendment Tributable. 1040x amendment Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). 1040x amendment Exenta, si la remuneración se le paga a un estudiante regular. 1040x amendment Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. 1040x amendment Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. 1040x amendment Empleados emparentados:     1. 1040x amendment Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). 1040x amendment Exenta hasta los 18 años de edad. 1040x amendment Exenta hasta los 21 años de edad. 1040x amendment 2. 1040x amendment Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. 1040x amendment Exenta hasta los 21 años de edad. 1040x amendment Exenta hasta los 21 años de edad. 1040x amendment 3. 1040x amendment Padre que presta servicios para un hijo. 1040x amendment Tributable, si presta servicios en la ocupación o negocio del hijo. 1040x amendment Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. 1040x amendment Exenta. 1040x amendment 4. 1040x amendment Cónyuge que presta servicios para el otro cónyuge. 1040x amendment Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. 1040x amendment Exenta. 1040x amendment Los empleados federales:     1. 1040x amendment Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. 1040x amendment Tributable. 1040x amendment Exenta. 1040x amendment 2. 1040x amendment Todos los demás. 1040x amendment Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). 1040x amendment Para otros empleados, por lo general, está sujeta a la contribución al Medicare. 1040x amendment Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. 1040x amendment **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. 1040x amendment Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. 1040x amendment Salmón o mero. 1040x amendment Tributable a menos que la (3) sea aplicable. 1040x amendment Tributable a menos que la (3) sea aplicable. 1040x amendment 2. 1040x amendment Otra clase de pescado y otra clase de vida acuática animal o vegetal. 1040x amendment Tributable a menos que la (3) sea aplicable. 1040x amendment Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. 1040x amendment 3. 1040x amendment Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). 1040x amendment Esta porción depende de la pesca de la embarcación. 1040x amendment En tales casos la tripulación suele tener menos de 10 personas. 1040x amendment Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). 1040x amendment Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). 1040x amendment Beneficios marginales. 1040x amendment Tributable por la cantidad de beneficio recibida por el empleado. 1040x amendment Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. 1040x amendment Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. 1040x amendment *** Gobiernos extranjeros y organizaciones internacionales. 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. 1040x amendment UU. 1040x amendment Tal como los empleados federales que trabajan en los EE. 1040x amendment UU. 1040x amendment Exenta. 1040x amendment (Vea, además, Los empleados federales, anteriormente). 1040x amendment Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. 1040x amendment UU. 1040x amendment y otros patronos privados. 1040x amendment Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. 1040x amendment UU. 1040x amendment que trabaja para un patrono estadounidense. 1040x amendment Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. 1040x amendment UU. 1040x amendment o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. 1040x amendment UU. 1040x amendment o (b) un ciudadano de los EE. 1040x amendment UU. 1040x amendment que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. 1040x amendment UU. 1040x amendment tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. 1040x amendment Empleados del gobierno (que no sea el gobierno federal). 1040x amendment Consulte al Servicio Federal de Rentas Internas en Puerto Rico. 1040x amendment Consulte al Servicio Federal de Rentas Internas en Puerto Rico. 1040x amendment Trabajo industrial hecho en el hogar:     1. 1040x amendment Por empleados bajo la ley común. 1040x amendment Tributable. 1040x amendment Tributable. 1040x amendment 2. 1040x amendment Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). 1040x amendment Tributable, si se les pagan $100 o más en  efectivo en un año. 1040x amendment Exenta. 1040x amendment Médicos internos empleados en hospitales. 1040x amendment Tributable. 1040x amendment Exenta. 1040x amendment Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. 1040x amendment Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. 1040x amendment Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. 1040x amendment Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. 1040x amendment Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. 1040x amendment Agentes de seguros o solicitadores:     1. 1040x amendment Vendedores de seguros a tiempo completo. 1040x amendment Tributable. 1040x amendment Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. 1040x amendment 2. 1040x amendment Otros vendedores de seguros de vida, accidente, etc. 1040x amendment Tributable, solamente si es un empleado de acuerdo a la ley común. 1040x amendment Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. 1040x amendment Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. 1040x amendment (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). 1040x amendment Vea la Publicación 15-A, en inglés. 1040x amendment Vea la Publicación 15-A, en inglés. 1040x amendment ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. 1040x amendment Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. 1040x amendment (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). 1040x amendment 1. 1040x amendment Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. 1040x amendment Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. 1040x amendment  2. 1040x amendment Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. 1040x amendment 1. 1040x amendment Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. 1040x amendment Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. 1040x amendment  2. 1040x amendment Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. 1040x amendment Ministros de iglesias que ejercen como tal. 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment Reembolsos de gastos de mudanza:     1. 1040x amendment Gastos calificados. 1040x amendment Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. 1040x amendment Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. 1040x amendment 2. 1040x amendment Gastos no calificados. 1040x amendment Tributable. 1040x amendment Tributable. 1040x amendment Pagos en especie:     a. 1040x amendment A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment b. 1040x amendment A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. 1040x amendment Tributable. 1040x amendment Tributable. 1040x amendment Organizaciones sin fines de lucro:     1. 1040x amendment Organizaciones religiosas, docentes, caritativas, etc. 1040x amendment , del tipo descrito en la sec. 1040x amendment 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. 1040x amendment 501(a) del Código Federal de Rentas Internas. 1040x amendment Tributable si la remuneración durante el año asciende a $100 o más. 1040x amendment Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. 1040x amendment La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. 1040x amendment Exenta. 1040x amendment 2. 1040x amendment Corporaciones establecidas por el Congreso de acuerdo con la Sec. 1040x amendment 501(c) del Código Federal de Rentas Internas. 1040x amendment Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. 1040x amendment 3121(b)(5) ó (6) del Código Federal de Rentas Internas. 1040x amendment Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. 1040x amendment 3306(c)(6) del Código Federal de Rentas Internas. 1040x amendment 3. 1040x amendment Otras organizaciones exentas bajo la sec. 1040x amendment 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. 1040x amendment 401(a) o bajo la Sec. 1040x amendment 521 del Código Federal de Rentas Internas. 1040x amendment Tributable si el empleado gana $100 o más en un año. 1040x amendment Tributable si el empleado gana $50 o más en un trimestre. 1040x amendment Socios colectivos Exentos. 1040x amendment Exentos. 1040x amendment Pacientes empleados en hospitales. 1040x amendment Tributable (exenta en el caso de los hospitales estatales o locales). 1040x amendment Exenta. 1040x amendment Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. 1040x amendment En nombre de la orden, de la iglesia dirigente o de una institución asociada. 1040x amendment Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. 1040x amendment Exenta. 1040x amendment 2. 1040x amendment En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. 1040x amendment Tributable. 1040x amendment Tributable. 1040x amendment Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. 1040x amendment Aportaciones efectuadas por el patrono a un plan calificado. 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment 2. 1040x amendment Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). 1040x amendment Tributable. 1040x amendment Tributable. 1040x amendment 3. 1040x amendment Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). 1040x amendment Tributable. 1040x amendment Tributable. 1040x amendment 4. 1040x amendment Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). 1040x amendment Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). 1040x amendment Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). 1040x amendment 5. 1040x amendment Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. 1040x amendment Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). 1040x amendment Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). 1040x amendment 6. 1040x amendment Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment       Vendedores: 1. 1040x amendment Empleados conforme al derecho común. 1040x amendment Tributable. 1040x amendment Tributable. 1040x amendment 2. 1040x amendment Empleados estatutarios (referidos en el apartado 2 ). 1040x amendment Tributable. 1040x amendment Tributable excepto para los agentes de seguro que trabajan a tiempo completo. 1040x amendment 3. 1040x amendment Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). 1040x amendment Exentos. 1040x amendment Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. 1040x amendment Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. 1040x amendment El negocio de venta no puede estar localizado en un establecimiento permanente. 1040x amendment Indemnización por separación del empleo. 1040x amendment Tributable. 1040x amendment Tributable. 1040x amendment Pagos por concepto de enfermedad o lesiones:     1. 1040x amendment Bajo la ley de compensación a trabajadores. 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment 2. 1040x amendment Bajo ciertos planes patronales. 1040x amendment Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. 1040x amendment Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. 1040x amendment 3. 1040x amendment Bajo planes que no son patronales. 1040x amendment Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. 1040x amendment Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. 1040x amendment Estudiantes:     1. 1040x amendment Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. 1040x amendment Escuela privada, institución de enseñanza superior o universidad. 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment b. 1040x amendment Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. 1040x amendment Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. 1040x amendment Exenta. 1040x amendment c. 1040x amendment Escuela pública, institución de enseñanza superior o universidad. 1040x amendment Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. 1040x amendment Exenta. 1040x amendment 2. 1040x amendment Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. 1040x amendment Tributable. 1040x amendment Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. 1040x amendment 3. 1040x amendment Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment 4. 1040x amendment Estudiante empleado por un campamento organizado. 1040x amendment Tributable. 1040x amendment Exenta. 1040x amendment Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. 1040x amendment Propinas:     1. 1040x amendment Si ascienden a $20 o más en un mes. 1040x amendment Tributable. 1040x amendment Tributable por el total de propinas declaradas por escrito al patrono. 1040x amendment 2. 1040x amendment Si ascienden a menos de $20 en un mes. 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment Compensación del seguro obrero. 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. 1040x amendment Exenta. 1040x amendment Exenta. 1040x amendment   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. 1040x amendment Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. 1040x amendment Ayuda relacionada con las contribuciones. 1040x amendment   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. 1040x amendment Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. 1040x amendment Patronos en Puerto Rico. 1040x amendment   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. 1040x amendment Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. 1040x amendment Si desea más información sobre este formulario, acceda al sitio web www. 1040x amendment hacienda. 1040x amendment gobierno. 1040x amendment pr. 1040x amendment Internet. 1040x amendment    IRS. 1040x amendment gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. 1040x amendment Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. 1040x amendment Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. 1040x amendment Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. 1040x amendment gov, el cual contiene información tributaria para personas físicas y negocios. 1040x amendment Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. 1040x amendment Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. 1040x amendment El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. 1040x amendment Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. 1040x amendment Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. 1040x amendment Si desea ver estos temas, acceda a IRS. 1040x amendment gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. 1040x amendment Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. 1040x amendment Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. 1040x amendment Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. 1040x amendment gov. 1040x amendment Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. 1040x amendment gov. 1040x amendment La información está disponible en inglés. 1040x amendment Solicite un PIN de Declaración Electrónica accediendo a IRS. 1040x amendment gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). 1040x amendment Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. 1040x amendment Localice el Centro de Ayuda al Contribuyente del IRS. 1040x amendment En la casilla Search (Buscar) escriba local offices, en inglés en IRS. 1040x amendment gov. 1040x amendment En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. 1040x amendment Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. 1040x amendment Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. 1040x amendment gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. 1040x amendment Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. 1040x amendment Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). 1040x amendment Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). 1040x amendment Acceda a IRS. 1040x amendment gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). 1040x amendment Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. 1040x amendment Lea los Internal Revenue Bulletins (Boletines del IRS). 1040x amendment Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. 1040x amendment Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. 1040x amendment gov y escoja entre una variedad de opciones. 1040x amendment Teléfono. 1040x amendment   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. 1040x amendment Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. 1040x amendment Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). 1040x amendment Deberá recibir su pedido dentro de 10 días laborables. 1040x amendment Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. 1040x amendment Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. 1040x amendment El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. 1040x amendment Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. 1040x amendment Visitas en persona. 1040x amendment   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. 1040x amendment Antes de visitar, verifique los días, horas de operación, y los servicios prestados. 1040x amendment Productos. 1040x amendment Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. 1040x amendment Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. 1040x amendment Servicios. 1040x amendment Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. 1040x amendment Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. 1040x amendment Antes de visitar la oficina, verifique en www. 1040x amendment irs. 1040x amendment gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. 1040x amendment gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. 1040x amendment Correo. 1040x amendment   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. 1040x amendment Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. 1040x amendment  Internal Revenue Service 1201 N. 1040x amendment Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. 1040x amendment   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. 1040x amendment El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. 1040x amendment Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. 1040x amendment   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. 1040x amendment Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. 1040x amendment Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. 1040x amendment Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. 1040x amendment   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. 1040x amendment Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. 1040x amendment Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. 1040x amendment Nuestros defensores saben cómo trabajar con el IRS. 1040x amendment   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. 1040x amendment que le ayudarán a entender sus derechos. 1040x amendment ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. 1040x amendment O, nos puede llamar libre de cargos al 1-877-777-4778. 1040x amendment   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. 1040x amendment Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. 1040x amendment Clínicas para Contribuyentes de Bajos Recursos. 1040x amendment   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. 1040x amendment La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. 1040x amendment Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. 1040x amendment Visite el sitio www. 1040x amendment irs. 1040x amendment gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. 1040x amendment Prev  Up  Next   Home   More Online Publications