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2011 Ez Tax Form

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2011 Ez Tax Form

2011 ez tax form Publication 15-B - Main Content Table of Contents 1. 2011 ez tax form Fringe Benefit OverviewAre Fringe Benefits Taxable? Cafeteria Plans Simple Cafeteria Plans 2. 2011 ez tax form Fringe Benefit Exclusion RulesAccident and Health Benefits Achievement Awards Adoption Assistance Athletic Facilities De Minimis (Minimal) Benefits Dependent Care Assistance Educational Assistance Employee Discounts Employee Stock Options Employer-Provided Cell Phones Group-Term Life Insurance Coverage Health Savings Accounts Lodging on Your Business Premises Meals Moving Expense Reimbursements No-Additional-Cost Services Retirement Planning Services Transportation (Commuting) Benefits Tuition Reduction Working Condition Benefits 3. 2011 ez tax form Fringe Benefit Valuation RulesGeneral Valuation Rule Cents-Per-Mile Rule Commuting Rule Lease Value Rule Unsafe Conditions Commuting Rule 4. 2011 ez tax form Rules for Withholding, Depositing, and ReportingTransfer of property. 2011 ez tax form Amount of deposit. 2011 ez tax form Limitation. 2011 ez tax form Conformity rules. 2011 ez tax form Election not to withhold income tax. 2011 ez tax form How To Get Tax Help 1. 2011 ez tax form Fringe Benefit Overview A fringe benefit is a form of pay for the performance of services. 2011 ez tax form For example, you provide an employee with a fringe benefit when you allow the employee to use a business vehicle to commute to and from work. 2011 ez tax form Performance of services. 2011 ez tax form   A person who performs services for you does not have to be your employee. 2011 ez tax form A person may perform services for you as an independent contractor, partner, or director. 2011 ez tax form Also, for fringe benefit purposes, treat a person who agrees not to perform services (such as under a covenant not to compete) as performing services. 2011 ez tax form Provider of benefit. 2011 ez tax form   You are the provider of a fringe benefit if it is provided for services performed for you. 2011 ez tax form You are considered the provider of a fringe benefit even if a third party, such as your client or customer, provides the benefit to your employee for services the employee performs for you. 2011 ez tax form For example, if, in exchange for goods or services, your customer provides day care services as a fringe benefit to your employees for services they provide for you as their employer, then you are the provider of this fringe benefit even though the customer is actually providing the day care. 2011 ez tax form Recipient of benefit. 2011 ez tax form   The person who performs services for you is considered the recipient of a fringe benefit provided for those services. 2011 ez tax form That person may be considered the recipient even if the benefit is provided to someone who did not perform services for you. 2011 ez tax form For example, your employee may be the recipient of a fringe benefit you provide to a member of the employee's family. 2011 ez tax form Are Fringe Benefits Taxable? Any fringe benefit you provide is taxable and must be included in the recipient's pay unless the law specifically excludes it. 2011 ez tax form Section 2 discusses the exclusions that apply to certain fringe benefits. 2011 ez tax form Any benefit not excluded under the rules discussed in section 2 is taxable. 2011 ez tax form Including taxable benefits in pay. 2011 ez tax form   You must include in a recipient's pay the amount by which the value of a fringe benefit is more than the sum of the following amounts. 2011 ez tax form Any amount the law excludes from pay. 2011 ez tax form Any amount the recipient paid for the benefit. 2011 ez tax form The rules used to determine the value of a fringe benefit are discussed in section 3. 2011 ez tax form   If the recipient of a taxable fringe benefit is your employee, the benefit is subject to employment taxes and must be reported on Form W-2, Wage and Tax Statement. 2011 ez tax form However, you can use special rules to withhold, deposit, and report the employment taxes. 2011 ez tax form These rules are discussed in section 4. 2011 ez tax form   If the recipient of a taxable fringe benefit is not your employee, the benefit is not subject to employment taxes. 2011 ez tax form However, you may have to report the benefit on one of the following information returns. 2011 ez tax form If the recipient receives the benefit as: Use: An independent contractor Form 1099-MISC, Miscellaneous Income A partner Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2011 ez tax form For more information, see the instructions for the forms listed above. 2011 ez tax form Cafeteria Plans A cafeteria plan, including a flexible spending arrangement, is a written plan that allows your employees to choose between receiving cash or taxable benefits instead of certain qualified benefits for which the law provides an exclusion from wages. 2011 ez tax form If an employee chooses to receive a qualified benefit under the plan, the fact that the employee could have received cash or a taxable benefit instead will not make the qualified benefit taxable. 2011 ez tax form Generally, a cafeteria plan does not include any plan that offers a benefit that defers pay. 2011 ez tax form However, a cafeteria plan can include a qualified 401(k) plan as a benefit. 2011 ez tax form Also, certain life insurance plans maintained by educational institutions can be offered as a benefit even though they defer pay. 2011 ez tax form Qualified benefits. 2011 ez tax form   A cafeteria plan can include the following benefits discussed in section 2. 2011 ez tax form Accident and health benefits (but not Archer medical savings accounts (Archer MSAs) or long-term care insurance). 2011 ez tax form Adoption assistance. 2011 ez tax form Dependent care assistance. 2011 ez tax form Group-term life insurance coverage (including costs that cannot be excluded from wages). 2011 ez tax form Health savings accounts (HSAs). 2011 ez tax form Distributions from an HSA may be used to pay eligible long-term care insurance premiums or qualified long-term care services. 2011 ez tax form Benefits not allowed. 2011 ez tax form   A cafeteria plan cannot include the following benefits discussed in section 2. 2011 ez tax form Archer MSAs. 2011 ez tax form See Accident and Health Benefits in section 2. 2011 ez tax form Athletic facilities. 2011 ez tax form De minimis (minimal) benefits. 2011 ez tax form Educational assistance. 2011 ez tax form Employee discounts. 2011 ez tax form Employer-provided cell phones. 2011 ez tax form Lodging on your business premises. 2011 ez tax form Meals. 2011 ez tax form Moving expense reimbursements. 2011 ez tax form No-additional-cost services. 2011 ez tax form Transportation (commuting) benefits. 2011 ez tax form Tuition reduction. 2011 ez tax form Working condition benefits. 2011 ez tax form It also cannot include scholarships or fellowships (discussed in Publication 970, Tax Benefits for Education). 2011 ez tax form $2,500 limit on a health flexible spending arrangement (FSA). 2011 ez tax form   For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. 2011 ez tax form For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. 2011 ez tax form   A cafeteria plan offering a health FSA must be amended to specify the $2,500 limit (or any lower limit set by the employer). 2011 ez tax form While cafeteria plans generally must be amended on a prospective basis, an amendment that is adopted on or before December 31, 2014, may be made effective retroactively, provided that in operation the cafeteria plan meets the limit for plan years beginning after December 31, 2012. 2011 ez tax form A cafeteria plan that does not limit health FSA contributions to the dollar limit is not a cafeteria plan and all benefits offered under the plan are includible in the employee's gross income. 2011 ez tax form   For more information, see Notice 2012-40, 2012-26 I. 2011 ez tax form R. 2011 ez tax form B. 2011 ez tax form 1046, available at www. 2011 ez tax form irs. 2011 ez tax form gov/irb/2012-26_IRB/ar09. 2011 ez tax form html. 2011 ez tax form Employee. 2011 ez tax form   For these plans, treat the following individuals as employees. 2011 ez tax form A current common-law employee. 2011 ez tax form See section 2 in Publication 15 (Circular E) for more information. 2011 ez tax form A full-time life insurance agent who is a current statutory employee. 2011 ez tax form A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 ez tax form Exception for S corporation shareholders. 2011 ez tax form   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. 2011 ez tax form A 2% shareholder for this purpose is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 2011 ez tax form Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 2011 ez tax form Plans that favor highly compensated employees. 2011 ez tax form   If your plan favors highly compensated employees as to eligibility to participate, contributions, or benefits, you must include in their wages the value of taxable benefits they could have selected. 2011 ez tax form A plan you maintain under a collective bargaining agreement does not favor highly compensated employees. 2011 ez tax form   A highly compensated employee for this purpose is any of the following employees. 2011 ez tax form An officer. 2011 ez tax form A shareholder who owns more than 5% of the voting power or value of all classes of the employer's stock. 2011 ez tax form An employee who is highly compensated based on the facts and circumstances. 2011 ez tax form A spouse or dependent of a person described in (1), (2), or (3). 2011 ez tax form Plans that favor key employees. 2011 ez tax form   If your plan favors key employees, you must include in their wages the value of taxable benefits they could have selected. 2011 ez tax form A plan favors key employees if more than 25% of the total of the nontaxable benefits you provide for all employees under the plan go to key employees. 2011 ez tax form However, a plan you maintain under a collective bargaining agreement does not favor key employees. 2011 ez tax form   A key employee during 2014 is generally an employee who is either of the following. 2011 ez tax form An officer having annual pay of more than $170,000. 2011 ez tax form An employee who for 2014 is either of the following. 2011 ez tax form A 5% owner of your business. 2011 ez tax form A 1% owner of your business whose annual pay was more than $150,000. 2011 ez tax form Simple Cafeteria Plans Eligible employers meeting contribution requirements and eligibility and participation requirements can establish a simple cafeteria plan. 2011 ez tax form Simple cafeteria plans are treated as meeting the nondiscrimination requirements of a cafeteria plan and certain benefits under a cafeteria plan. 2011 ez tax form Eligible employer. 2011 ez tax form   You are an eligible employer if you employ an average of 100 or fewer employees during either of the 2 preceding years. 2011 ez tax form If your business was not in existence throughout the preceding year, you are eligible if you reasonably expect to employ an average of 100 or fewer employees in the current year. 2011 ez tax form If you establish a simple cafeteria plan in a year that you employ an average of 100 or fewer employees, you are considered an eligible employer for any subsequent year as long as you do not employ an average of 200 or more employees in a subsequent year. 2011 ez tax form Eligibility and participation requirements. 2011 ez tax form   These requirements are met if all employees who had at least 1,000 hours of service for the preceding plan year are eligible to participate and each employee eligible to participate in the plan may elect any benefit available under the plan. 2011 ez tax form You may elect to exclude from the plan employees who: Are under age 21 before the close of the plan year, Have less than 1 year of service with you as of any day during the plan year, Are covered under a collective bargaining agreement, or Are nonresident aliens working outside the United States whose income did not come from a U. 2011 ez tax form S. 2011 ez tax form source. 2011 ez tax form Contribution requirements. 2011 ez tax form   You must make a contribution to provide qualified benefits on behalf of each qualified employee in an amount equal to: A uniform percentage (not less than 2%) of the employee’s compensation for the plan year, or An amount which is at least 6% of the employee’s compensation for the plan year or twice the amount of the salary reduction contributions of each qualified employee, whichever is less. 2011 ez tax form If the contribution requirements are met using option (2), the rate of contribution to any salary reduction contribution of a highly compensated or key employee can not be greater than the rate of contribution to any other employee. 2011 ez tax form More information. 2011 ez tax form   For more information about cafeteria plans, see section 125 of the Internal Revenue Code and its regulations. 2011 ez tax form 2. 2011 ez tax form Fringe Benefit Exclusion Rules This section discusses the exclusion rules that apply to fringe benefits. 2011 ez tax form These rules exclude all or part of the value of certain benefits from the recipient's pay. 2011 ez tax form The excluded benefits are not subject to federal income tax withholding. 2011 ez tax form Also, in most cases, they are not subject to social security, Medicare, or federal unemployment (FUTA) tax and are not reported on Form W-2. 2011 ez tax form This section discusses the exclusion rules for the following fringe benefits. 2011 ez tax form Accident and health benefits. 2011 ez tax form Achievement awards. 2011 ez tax form Adoption assistance. 2011 ez tax form Athletic facilities. 2011 ez tax form De minimis (minimal) benefits. 2011 ez tax form Dependent care assistance. 2011 ez tax form Educational assistance. 2011 ez tax form Employee discounts. 2011 ez tax form Employee stock options. 2011 ez tax form Employer-provided cell phones. 2011 ez tax form Group-term life insurance coverage. 2011 ez tax form Health savings accounts (HSAs). 2011 ez tax form Lodging on your business premises. 2011 ez tax form Meals. 2011 ez tax form Moving expense reimbursements. 2011 ez tax form No-additional-cost services. 2011 ez tax form Retirement planning services. 2011 ez tax form Transportation (commuting) benefits. 2011 ez tax form Tuition reduction. 2011 ez tax form Working condition benefits. 2011 ez tax form See Table 2-1, later, for an overview of the employment tax treatment of these benefits. 2011 ez tax form Table 2-1. 2011 ez tax form Special Rules for Various Types of Fringe Benefits (For more information, see the full discussion in this section. 2011 ez tax form ) Treatment Under Employment Taxes Type of Fringe Benefit Income Tax Withholding Social Security and Medicare (including Additional Medicare Tax when wages are paid in excess of $200,000) Federal Unemployment (FUTA) Accident and health benefits Exempt1,2, except for long-term care benefits provided through a flexible spending or similar arrangement. 2011 ez tax form Exempt, except for certain payments to S corporation employees who are 2% shareholders. 2011 ez tax form Exempt Achievement awards Exempt1 up to $1,600 for qualified plan awards ($400 for nonqualified awards). 2011 ez tax form Adoption assistance Exempt1,3 Taxable Taxable Athletic facilities Exempt if substantially all use during the calendar year is by employees, their spouses, and their dependent children and the facility is operated by the employer on premises owned or leased by the employer. 2011 ez tax form De minimis (minimal) benefits Exempt Exempt Exempt Dependent care assistance Exempt3 up to certain limits, $5,000 ($2,500 for married employee filing separate return). 2011 ez tax form Educational assistance Exempt up to $5,250 of benefits each year. 2011 ez tax form (See Educational Assistance , later in this section. 2011 ez tax form ) Employee discounts Exempt3 up to certain limits. 2011 ez tax form (See Employee Discounts , later in this section. 2011 ez tax form ) Employee stock options See Employee Stock Options , later in this section. 2011 ez tax form Employer-provided cell phones Exempt if provided primarily for noncompensatory business purposes. 2011 ez tax form Group-term life insurance coverage Exempt Exempt1,4, 7 up to cost of $50,000 of coverage. 2011 ez tax form (Special rules apply to former employees. 2011 ez tax form ) Exempt Health savings accounts (HSAs) Exempt for qualified individuals up to the HSA contribution limits. 2011 ez tax form (See Health Savings Accounts , later in this section. 2011 ez tax form ) Lodging on your business premises Exempt1 if furnished for your convenience as a condition of employment. 2011 ez tax form Meals Exempt if furnished on your business premises for your convenience. 2011 ez tax form Exempt if de minimis. 2011 ez tax form Moving expense reimbursements Exempt1 if expenses would be deductible if the employee had paid them. 2011 ez tax form No-additional-cost services Exempt3 Exempt3 Exempt3 Retirement planning services Exempt5 Exempt5 Exempt5 Transportation (commuting) benefits Exempt1 up to certain limits if for rides in a commuter highway vehicle and/or transit passes ($130), qualified parking ($250), or qualified bicycle commuting reimbursement6 ($20). 2011 ez tax form (See Transportation (Commuting) Benefits , later in this section. 2011 ez tax form ) Exempt if de minimis. 2011 ez tax form Tuition reduction Exempt3 if for undergraduate education (or graduate education if the employee performs teaching or research activities). 2011 ez tax form Working condition benefits Exempt Exempt Exempt 1 Exemption does not apply to S corporation employees who are 2% shareholders. 2011 ez tax form 2 Exemption does not apply to certain highly compensated employees under a self-insured plan that favors those employees. 2011 ez tax form 3 Exemption does not apply to certain highly compensated employees under a program that favors those employees. 2011 ez tax form 4 Exemption does not apply to certain key employees under a plan that favors those employees. 2011 ez tax form 5 Exemption does not apply to services for tax preparation, accounting, legal, or brokerage services. 2011 ez tax form 6 If the employee receives a qualified bicycle commuting reimbursement in a qualified bicycle commuting month, the employee cannot receive commuter highway vehicle, transit pass, or qualified parking benefits in that same month. 2011 ez tax form 7 You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. 2011 ez tax form Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. 2011 ez tax form Also, show it in box 12 with code “C. 2011 ez tax form ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. 2011 ez tax form Accident and Health Benefits This exclusion applies to contributions you make to an accident or health plan for an employee, including the following. 2011 ez tax form Contributions to the cost of accident or health insurance including qualified long-term care insurance. 2011 ez tax form Contributions to a separate trust or fund that directly or through insurance provides accident or health benefits. 2011 ez tax form Contributions to Archer MSAs or health savings accounts (discussed in Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans). 2011 ez tax form This exclusion also applies to payments you directly or indirectly make to an employee under an accident or health plan for employees that are either of the following. 2011 ez tax form Payments or reimbursements of medical expenses. 2011 ez tax form Payments for specific injuries or illnesses (such as the loss of the use of an arm or leg). 2011 ez tax form The payments must be figured without regard to any period of absence from work. 2011 ez tax form Accident or health plan. 2011 ez tax form   This is an arrangement that provides benefits for your employees, their spouses, their dependents, and their children (under age 27) in the event of personal injury or sickness. 2011 ez tax form The plan may be insured or noninsured and does not need to be in writing. 2011 ez tax form Employee. 2011 ez tax form   For this exclusion, treat the following individuals as employees. 2011 ez tax form A current common-law employee. 2011 ez tax form A full-time life insurance agent who is a current statutory employee. 2011 ez tax form A retired employee. 2011 ez tax form A former employee you maintain coverage for based on the employment relationship. 2011 ez tax form A widow or widower of an individual who died while an employee. 2011 ez tax form A widow or widower of a retired employee. 2011 ez tax form For the exclusion of contributions to an accident or health plan, a leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 ez tax form Special rule for certain government plans. 2011 ez tax form   For certain government accident and health plans, payments to a deceased plan participant's beneficiary may qualify for the exclusion from gross income if the other requirements for exclusion are met. 2011 ez tax form See section 105(j) for details. 2011 ez tax form Exception for S corporation shareholders. 2011 ez tax form   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. 2011 ez tax form A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 2011 ez tax form Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 2011 ez tax form Exclusion from wages. 2011 ez tax form   You can generally exclude the value of accident or health benefits you provide to an employee from the employee's wages. 2011 ez tax form Exception for certain long-term care benefits. 2011 ez tax form   You cannot exclude contributions to the cost of long-term care insurance from an employee's wages subject to federal income tax withholding if the coverage is provided through a flexible spending or similar arrangement. 2011 ez tax form This is a benefit program that reimburses specified expenses up to a maximum amount that is reasonably available to the employee and is less than five times the total cost of the insurance. 2011 ez tax form However, you can exclude these contributions from the employee's wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. 2011 ez tax form S corporation shareholders. 2011 ez tax form   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the value of accident or health benefits you provide to the employee in the employee's wages subject to federal income tax withholding. 2011 ez tax form However, you can exclude the value of these benefits (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. 2011 ez tax form Exception for highly compensated employees. 2011 ez tax form   If your plan is a self-insured medical reimbursement plan that favors highly compensated employees, you must include all or part of the amounts you pay to these employees in their wages subject to federal income tax withholding. 2011 ez tax form However, you can exclude these amounts (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. 2011 ez tax form   A self-insured plan is a plan that reimburses your employees for medical expenses not covered by an accident or health insurance policy. 2011 ez tax form   A highly compensated employee for this exception is any of the following individuals. 2011 ez tax form One of the five highest paid officers. 2011 ez tax form An employee who owns (directly or indirectly) more than 10% in value of the employer's stock. 2011 ez tax form An employee who is among the highest paid 25% of all employees (other than those who can be excluded from the plan). 2011 ez tax form   For more information on this exception, see section 105(h) of the Internal Revenue Code and its regulations. 2011 ez tax form COBRA premiums. 2011 ez tax form   The exclusion for accident and health benefits applies to amounts you pay to maintain medical coverage for a current or former employee under the Combined Omnibus Budget Reconciliation Act of 1986 (COBRA). 2011 ez tax form The exclusion applies regardless of the length of employment, whether you directly pay the premiums or reimburse the former employee for premiums paid, and whether the employee's separation is permanent or temporary. 2011 ez tax form Achievement Awards This exclusion applies to the value of any tangible personal property you give to an employee as an award for either length of service or safety achievement. 2011 ez tax form The exclusion does not apply to awards of cash, cash equivalents, gift certificates, or other intangible property such as vacations, meals, lodging, tickets to theater or sporting events, stocks, bonds, and other securities. 2011 ez tax form The award must meet the requirements for employee achievement awards discussed in chapter 2 of Publication 535, Business Expenses. 2011 ez tax form Employee. 2011 ez tax form   For this exclusion, treat the following individuals as employees. 2011 ez tax form A current employee. 2011 ez tax form A former common-law employee you maintain coverage for in consideration of or based on an agreement relating to prior service as an employee. 2011 ez tax form A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 ez tax form Exception for S corporation shareholders. 2011 ez tax form   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. 2011 ez tax form A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 2011 ez tax form Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 2011 ez tax form Exclusion from wages. 2011 ez tax form   You can generally exclude the value of achievement awards you give to an employee from the employee's wages if their cost is not more than the amount you can deduct as a business expense for the year. 2011 ez tax form The excludable annual amount is $1,600 ($400 for awards that are not “qualified plan awards”). 2011 ez tax form See chapter 2 of Publication 535 for more information about the limit on deductions for employee achievement awards. 2011 ez tax form    To determine for 2014 whether an achievement award is a “qualified plan award” under the deduction rules described in Publication 535, treat any employee who received more than $115,000 in pay for 2013 as a highly compensated employee. 2011 ez tax form   If the cost of awards given to an employee is more than your allowable deduction, include in the employee's wages the larger of the following amounts. 2011 ez tax form The part of the cost that is more than your allowable deduction (up to the value of the awards). 2011 ez tax form The amount by which the value of the awards exceeds your allowable deduction. 2011 ez tax form Exclude the remaining value of the awards from the employee's wages. 2011 ez tax form Adoption Assistance An adoption assistance program is a separate written plan of an employer that meets all of the following requirements. 2011 ez tax form It benefits employees who qualify under rules set up by you, which do not favor highly compensated employees or their dependents. 2011 ez tax form To determine whether your plan meets this test, do not consider employees excluded from your plan who are covered by a collective bargaining agreement, if there is evidence that adoption assistance was a subject of good-faith bargaining. 2011 ez tax form It does not pay more than 5% of its payments during the year for shareholders or owners (or their spouses or dependents). 2011 ez tax form A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. 2011 ez tax form You give reasonable notice of the plan to eligible employees. 2011 ez tax form Employees provide reasonable substantiation that payments or reimbursements are for qualifying expenses. 2011 ez tax form For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. 2011 ez tax form The employee was a 5% owner at any time during the year or the preceding year. 2011 ez tax form The employee received more than $115,000 in pay for the preceding year. 2011 ez tax form You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 2011 ez tax form You must exclude all payments or reimbursements you make under an adoption assistance program for an employee's qualified adoption expenses from the employee's wages subject to federal income tax withholding. 2011 ez tax form However, you cannot exclude these payments from wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. 2011 ez tax form For more information, see the Instructions for Form 8839, Qualified Adoption Expenses. 2011 ez tax form You must report all qualifying adoption expenses you paid or reimbursed under your adoption assistance program for each employee for the year in box 12 of the employee's Form W-2. 2011 ez tax form Use code “T” to identify this amount. 2011 ez tax form Exception for S corporation shareholders. 2011 ez tax form   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. 2011 ez tax form A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 2011 ez tax form Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, including using the benefit as a reduction in distributions to the 2% shareholder. 2011 ez tax form Athletic Facilities You can exclude the value of an employee's use of an on-premises gym or other athletic facility you operate from an employee's wages if substantially all use of the facility during the calendar year is by your employees, their spouses, and their dependent children. 2011 ez tax form For this purpose, an employee's dependent child is a child or stepchild who is the employee's dependent or who, if both parents are deceased, has not attained the age of 25. 2011 ez tax form On-premises facility. 2011 ez tax form   The athletic facility must be located on premises you own or lease. 2011 ez tax form It does not have to be located on your business premises. 2011 ez tax form However, the exclusion does not apply to an athletic facility for residential use, such as athletic facilities that are part of a resort. 2011 ez tax form Employee. 2011 ez tax form   For this exclusion, treat the following individuals as employees. 2011 ez tax form A current employee. 2011 ez tax form A former employee who retired or left on disability. 2011 ez tax form A widow or widower of an individual who died while an employee. 2011 ez tax form A widow or widower of a former employee who retired or left on disability. 2011 ez tax form A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 ez tax form A partner who performs services for a partnership. 2011 ez tax form De Minimis (Minimal) Benefits You can exclude the value of a de minimis benefit you provide to an employee from the employee's wages. 2011 ez tax form A de minimis benefit is any property or service you provide to an employee that has so little value (taking into account how frequently you provide similar benefits to your employees) that accounting for it would be unreasonable or administratively impracticable. 2011 ez tax form Cash and cash equivalent fringe benefits (for example, use of gift card, charge card, or credit card), no matter how little, are never excludable as a de minimis benefit, except for occasional meal money or transportation fare. 2011 ez tax form Examples of de minimis benefits include the following. 2011 ez tax form Personal use of an employer-provided cell phone provided primarily for noncompensatory business purposes. 2011 ez tax form See Employer-Provided Cell Phones , later in this section, for details. 2011 ez tax form Occasional personal use of a company copying machine if you sufficiently control its use so that at least 85% of its use is for business purposes. 2011 ez tax form Holiday gifts, other than cash, with a low fair market value. 2011 ez tax form Group-term life insurance payable on the death of an employee's spouse or dependent if the face amount is not more than $2,000. 2011 ez tax form Meals. 2011 ez tax form See Meals , later in this section, for details. 2011 ez tax form Occasional parties or picnics for employees and their guests. 2011 ez tax form Occasional tickets for theater or sporting events. 2011 ez tax form Transportation fare. 2011 ez tax form See Transportation (Commuting) Benefits , later in this section, for details. 2011 ez tax form Employee. 2011 ez tax form   For this exclusion, treat any recipient of a de minimis benefit as an employee. 2011 ez tax form Dependent Care Assistance This exclusion applies to household and dependent care services you directly or indirectly pay for or provide to an employee under a dependent care assistance program that covers only your employees. 2011 ez tax form The services must be for a qualifying person's care and must be provided to allow the employee to work. 2011 ez tax form These requirements are basically the same as the tests the employee would have to meet to claim the dependent care credit if the employee paid for the services. 2011 ez tax form For more information, see Qualifying Person Test and Work-Related Expense Test in Publication 503, Child and Dependent Care Expenses. 2011 ez tax form Employee. 2011 ez tax form   For this exclusion, treat the following individuals as employees. 2011 ez tax form A current employee. 2011 ez tax form A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 ez tax form Yourself (if you are a sole proprietor). 2011 ez tax form A partner who performs services for a partnership. 2011 ez tax form Exclusion from wages. 2011 ez tax form   You can exclude the value of benefits you provide to an employee under a dependent care assistance program from the employee's wages if you reasonably believe that the employee can exclude the benefits from gross income. 2011 ez tax form   An employee can generally exclude from gross income up to $5,000 of benefits received under a dependent care assistance program each year. 2011 ez tax form This limit is reduced to $2,500 for married employees filing separate returns. 2011 ez tax form   However, the exclusion cannot be more than the smaller of the earned income of either the employee or employee's spouse. 2011 ez tax form Special rules apply to determine the earned income of a spouse who is either a student or not able to care for himself or herself. 2011 ez tax form For more information on the earned income limit, see Publication 503. 2011 ez tax form Exception for highly compensated employees. 2011 ez tax form   You cannot exclude dependent care assistance from the wages of a highly compensated employee unless the benefits provided under the program do not favor highly compensated employees and the program meets the requirements described in section 129(d) of the Internal Revenue Code. 2011 ez tax form   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. 2011 ez tax form The employee was a 5% owner at any time during the year or the preceding year. 2011 ez tax form The employee received more than $115,000 in pay for the preceding year. 2011 ez tax form You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 2011 ez tax form Form W-2. 2011 ez tax form   Report the value of all dependent care assistance you provide to an employee under a dependent care assistance program in box 10 of the employee's Form W-2. 2011 ez tax form Include any amounts you cannot exclude from the employee's wages in boxes 1, 3, and 5. 2011 ez tax form Report both the nontaxable portion of assistance (up to $5,000) and any assistance above the amount that is non-taxable to the employee. 2011 ez tax form Example. 2011 ez tax form   Company A provides a dependent care assistance flexible spending arrangement to its employees through a cafeteria plan. 2011 ez tax form In addition, it provides occasional on-site dependent care to its employees at no cost. 2011 ez tax form Emily, an employee of company A, had $4,500 deducted from her pay for the dependent care flexible spending arrangement. 2011 ez tax form In addition, Emily used the on-site dependent care several times. 2011 ez tax form The fair market value of the on-site care was $700. 2011 ez tax form Emily's Form W-2 should report $5,200 of dependent care assistance in box 10 ($4,500 flexible spending arrangement plus $700 on-site dependent care). 2011 ez tax form Boxes 1, 3, and 5 should include $200 (the amount in excess of the nontaxable assistance), and applicable taxes should be withheld on that amount. 2011 ez tax form Educational Assistance This exclusion applies to educational assistance you provide to employees under an educational assistance program. 2011 ez tax form The exclusion also applies to graduate level courses. 2011 ez tax form Educational assistance means amounts you pay or incur for your employees' education expenses. 2011 ez tax form These expenses generally include the cost of books, equipment, fees, supplies, and tuition. 2011 ez tax form However, these expenses do not include the cost of a course or other education involving sports, games, or hobbies, unless the education: Has a reasonable relationship to your business, or Is required as part of a degree program. 2011 ez tax form Education expenses do not include the cost of tools or supplies (other than textbooks) your employee is allowed to keep at the end of the course. 2011 ez tax form Nor do they include the cost of lodging, meals, or transportation. 2011 ez tax form Educational assistance program. 2011 ez tax form   An educational assistance program is a separate written plan that provides educational assistance only to your employees. 2011 ez tax form The program qualifies only if all of the following tests are met. 2011 ez tax form The program benefits employees who qualify under rules set up by you that do not favor highly compensated employees. 2011 ez tax form To determine whether your program meets this test, do not consider employees excluded from your program who are covered by a collective bargaining agreement if there is evidence that educational assistance was a subject of good-faith bargaining. 2011 ez tax form The program does not provide more than 5% of its benefits during the year for shareholders or owners. 2011 ez tax form A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. 2011 ez tax form The program does not allow employees to choose to receive cash or other benefits that must be included in gross income instead of educational assistance. 2011 ez tax form You give reasonable notice of the program to eligible employees. 2011 ez tax form Your program can cover former employees if their employment is the reason for the coverage. 2011 ez tax form   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. 2011 ez tax form The employee was a 5% owner at any time during the year or the preceding year. 2011 ez tax form The employee received more than $115,000 in pay for the preceding year. 2011 ez tax form You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 2011 ez tax form Employee. 2011 ez tax form   For this exclusion, treat the following individuals as employees. 2011 ez tax form A current employee. 2011 ez tax form A former employee who retired, left on disability, or was laid off. 2011 ez tax form A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 ez tax form Yourself (if you are a sole proprietor). 2011 ez tax form A partner who performs services for a partnership. 2011 ez tax form Exclusion from wages. 2011 ez tax form   You can exclude up to $5,250 of educational assistance you provide to an employee under an educational assistance program from the employee's wages each year. 2011 ez tax form Assistance over $5,250. 2011 ez tax form   If you do not have an educational assistance plan, or you provide an employee with assistance exceeding $5,250, you must include the value of these benefits as wages, unless the benefits are working condition benefits. 2011 ez tax form Working condition benefits may be excluded from wages. 2011 ez tax form Property or a service provided is a working condition benefit to the extent that if the employee paid for it, the amount paid would have been deductible as a business or depreciation expense. 2011 ez tax form See Working Condition Benefits , later, in this section. 2011 ez tax form Employee Discounts This exclusion applies to a price reduction you give an employee on property or services you offer to customers in the ordinary course of the line of business in which the employee performs substantial services. 2011 ez tax form However, it does not apply to discounts on real property or discounts on personal property of a kind commonly held for investment (such as stocks or bonds). 2011 ez tax form Employee. 2011 ez tax form   For this exclusion, treat the following individuals as employees. 2011 ez tax form A current employee. 2011 ez tax form A former employee who retired or left on disability. 2011 ez tax form A widow or widower of an individual who died while an employee. 2011 ez tax form A widow or widower of an employee who retired or left on disability. 2011 ez tax form A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 2011 ez tax form A partner who performs services for a partnership. 2011 ez tax form Exclusion from wages. 2011 ez tax form   You can generally exclude the value of an employee discount you provide an employee from the employee's wages, up to the following limits. 2011 ez tax form For a discount on services, 20% of the price you charge nonemployee customers for the service. 2011 ez tax form For a discount on merchandise or other property, your gross profit percentage times the price you charge nonemployee customers for the property. 2011 ez tax form   Determine your gross profit percentage in the line of business based on all property you offer to customers (including employee customers) and your experience during the tax year immediately before the tax year in which the discount is available. 2011 ez tax form To figure your gross profit percentage, subtract the total cost of the property from the total sales price of the property and divide the result by the total sales price of the property. 2011 ez tax form Exception for highly compensated employees. 2011 ez tax form   You cannot exclude from the wages of a highly compensated employee any part of the value of a discount that is not available on the same terms to one of the following groups. 2011 ez tax form All of your employees. 2011 ez tax form A group of employees defined under a reasonable classification you set up that does not favor highly compensated employees. 2011 ez tax form   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. 2011 ez tax form The employee was a 5% owner at any time during the year or the preceding year. 2011 ez tax form The employee received more than $115,000 in pay for the preceding year. 2011 ez tax form You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 2011 ez tax form Employee Stock Options There are three kinds of stock options—incentive stock options, employee stock purchase plan options, and nonstatutory (nonqualified) stock options. 2011 ez tax form Wages for social security, Medicare, and federal unemployment (FUTA) taxes do not include remuneration resulting from the exercise, after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or from any disposition of stock acquired by exercising such an option. 2011 ez tax form The IRS will not apply these taxes to an exercise before October 23, 2004, of an incentive stock option or an employee stock purchase plan option or to a disposition of stock acquired by such exercise. 2011 ez tax form Additionally, federal income tax withholding is not required on the income resulting from a disqualifying disposition of stock acquired by the exercise after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or on income equal to the discount portion of stock acquired by the exercise, after October 22, 2004, of an employee stock purchase plan option resulting from any disposition of the stock. 2011 ez tax form The IRS will not apply federal income tax withholding upon the disposition of stock acquired by the exercise, before October 23, 2004, of an incentive stock option or an employee stock purchase plan option. 2011 ez tax form However, the employer must report as income in box 1 of Form W-2, (a) the discount portion of stock acquired by the exercise of an employee stock purchase plan option upon disposition of the stock, and (b) the spread (between the exercise price and the fair market value of the stock at the time of exercise) upon a disqualifying disposition of stock acquired by the exercise of an incentive stock option or an employee stock purchase plan option. 2011 ez tax form An employer must report the excess of the fair market value of stock received upon exercise of a nonstatutory stock option over the amount paid for the stock option on Form W-2 in boxes 1, 3 (up to the social security wage base), 5, and in box 12 using the code “V. 2011 ez tax form ” See Regulations section 1. 2011 ez tax form 83-7. 2011 ez tax form An employee who transfers his or her interest in nonstatutory stock options to the employee's former spouse incident to a divorce is not required to include an amount in gross income upon the transfer. 2011 ez tax form The former spouse, rather than the employee, is required to include an amount in gross income when the former spouse exercises the stock options. 2011 ez tax form See Revenue Ruling 2002-22 and Revenue Ruling 2004-60 for details. 2011 ez tax form You can find Revenue Ruling 2002-22 on page 849 of Internal Revenue Bulletin 2002-19 at www. 2011 ez tax form irs. 2011 ez tax form gov/pub/irs-irbs/irb02-19. 2011 ez tax form pdf. 2011 ez tax form See Revenue Ruling 2004-60, 2004-24 I. 2011 ez tax form R. 2011 ez tax form B. 2011 ez tax form 1051, available at www. 2011 ez tax form irs. 2011 ez tax form gov/irb/2004-24_IRB/ar13. 2011 ez tax form html. 2011 ez tax form For more information about employee stock options, see sections 421, 422, and 423 of the Internal Revenue Code and their related regulations. 2011 ez tax form Employer-Provided Cell Phones The value of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a working condition fringe benefit. 2011 ez tax form Personal use of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a de minimis fringe benefit. 2011 ez tax form For the rules relating to these types of benefits, see De Minimis (Minimal) Benefits , earlier in this section, and Working Condition Benefits , later in this section. 2011 ez tax form Noncompensatory business purposes. 2011 ez tax form   You provide a cell phone primarily for noncompensatory business purposes if there are substantial business reasons for providing the cell phone. 2011 ez tax form Examples of substantial business reasons include the employer's: Need to contact the employee at all times for work-related emergencies, Requirement that the employee be available to speak with clients at times when the employee is away from the office, and Need to speak with clients located in other time zones at times outside the employee's normal workday. 2011 ez tax form Cell phones provided to promote goodwill, boost morale, or attract prospective employees. 2011 ez tax form   You cannot exclude from an employee's wages the value of a cell phone provided to promote goodwill of an employee, to attract a prospective employee, or as a means of providing additional compensation to an employee. 2011 ez tax form Additional information. 2011 ez tax form   For additional information on the tax treatment of employer-provided cell phones, see Notice 2011-72, 2011-38 I. 2011 ez tax form R. 2011 ez tax form B. 2011 ez tax form 407, available at  www. 2011 ez tax form irs. 2011 ez tax form gov/irb/2011-38_IRB/ar07. 2011 ez tax form html. 2011 ez tax form Group-Term Life Insurance Coverage This exclusion applies to life insurance coverage that meets all the following conditions. 2011 ez tax form It provides a general death benefit that is not included in income. 2011 ez tax form You provide it to a group of employees. 2011 ez tax form See The 10-employee rule , later. 2011 ez tax form It provides an amount of insurance to each employee based on a formula that prevents individual selection. 2011 ez tax form This formula must use factors such as the employee's age, years of service, pay, or position. 2011 ez tax form You provide it under a policy you directly or indirectly carry. 2011 ez tax form Even if you do not pay any of the policy's cost, you are considered to carry it if you arrange for payment of its cost by your employees and charge at least one employee less than, and at least one other employee more than, the cost of his or her insurance. 2011 ez tax form Determine the cost of the insurance, for this purpose, as explained under Coverage over the limit , later. 2011 ez tax form Group-term life insurance does not include the following insurance. 2011 ez tax form Insurance that does not provide general death benefits, such as travel insurance or a policy providing only accidental death benefits. 2011 ez tax form Life insurance on the life of your employee's spouse or dependent. 2011 ez tax form However, you may be able to exclude the cost of this insurance from the employee's wages as a de minimis benefit. 2011 ez tax form See De Minimis (Minimal) Benefits , earlier in this section. 2011 ez tax form Insurance provided under a policy that provides a permanent benefit (an economic value that extends beyond 1 policy year, such as paid-up or cash surrender value), unless certain requirements are met. 2011 ez tax form See Regulations section 1. 2011 ez tax form 79-1 for details. 2011 ez tax form Employee. 2011 ez tax form   For this exclusion, treat the following individuals as employees. 2011 ez tax form A current common-law employee. 2011 ez tax form A full-time life insurance agent who is a current statutory employee. 2011 ez tax form An individual who was formerly your employee under (1) or (2). 2011 ez tax form A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction and control. 2011 ez tax form Exception for S corporation shareholders. 2011 ez tax form   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. 2011 ez tax form A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 2011 ez tax form Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 2011 ez tax form The 10-employee rule. 2011 ez tax form   Generally, life insurance is not group-term life insurance unless you provide it to at least 10 full-time employees at some time during the year. 2011 ez tax form   For this rule, count employees who choose not to receive the insurance unless, to receive it, they must contribute to the cost of benefits other than the group-term life insurance. 2011 ez tax form For example, count an employee who could receive insurance by paying part of the cost, even if that employee chooses not to receive it. 2011 ez tax form However, do not count an employee who must pay part or all of the cost of permanent benefits to get insurance, unless that employee chooses to receive it. 2011 ez tax form A permanent benefit is an economic value extending beyond one policy year (for example, a paid-up or cash-surrender value) that is provided under a life insurance policy. 2011 ez tax form Exceptions. 2011 ez tax form   Even if you do not meet the 10-employee rule, two exceptions allow you to treat insurance as group-term life insurance. 2011 ez tax form   Under the first exception, you do not have to meet the 10-employee rule if all the following conditions are met. 2011 ez tax form If evidence that the employee is insurable is required, it is limited to a medical questionnaire (completed by the employee) that does not require a physical. 2011 ez tax form You provide the insurance to all your full-time employees or, if the insurer requires the evidence mentioned in (1), to all full-time employees who provide evidence the insurer accepts. 2011 ez tax form You figure the coverage based on either a uniform percentage of pay or the insurer's coverage brackets that meet certain requirements. 2011 ez tax form See Regulations section 1. 2011 ez tax form 79-1 for details. 2011 ez tax form   Under the second exception, you do not have to meet the 10-employee rule if all the following conditions are met. 2011 ez tax form You provide the insurance under a common plan covering your employees and the employees of at least one other employer who is not related to you. 2011 ez tax form The insurance is restricted to, but mandatory for, all your employees who belong to, or are represented by, an organization (such as a union) that carries on substantial activities besides obtaining insurance. 2011 ez tax form Evidence of whether an employee is insurable does not affect an employee's eligibility for insurance or the amount of insurance that employee gets. 2011 ez tax form   To apply either exception, do not consider employees who were denied insurance for any of the following reasons. 2011 ez tax form They were 65 or older. 2011 ez tax form They customarily work 20 hours or less a week or 5 months or less in a calendar year. 2011 ez tax form They have not been employed for the waiting period given in the policy. 2011 ez tax form This waiting period cannot be more than 6 months. 2011 ez tax form Exclusion from wages. 2011 ez tax form   You can generally exclude the cost of up to $50,000 of group-term life insurance from the wages of an insured employee. 2011 ez tax form You can exclude the same amount from the employee's wages when figuring social security and Medicare taxes. 2011 ez tax form In addition, you do not have to withhold federal income tax or pay FUTA tax on any group-term life insurance you provide to an employee. 2011 ez tax form Coverage over the limit. 2011 ez tax form   You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. 2011 ez tax form Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. 2011 ez tax form Also, show it in box 12 with code “C. 2011 ez tax form ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. 2011 ez tax form   Figure the monthly cost of the insurance to include in the employee's wages by multiplying the number of thousands of dollars of all insurance coverage over $50,000 (figured to the nearest $100) by the cost shown in Table 2-2. 2011 ez tax form For all coverage provided within the calendar year, use the employee's age on the last day of the employee's tax year. 2011 ez tax form You must prorate the cost from the table if less than a full month of coverage is involved. 2011 ez tax form Table 2-2. 2011 ez tax form Cost Per $1,000 of Protection For 1 Month Age Cost Under 25 $ . 2011 ez tax form 05 25 through 29 . 2011 ez tax form 06 30 through 34 . 2011 ez tax form 08 35 through 39 . 2011 ez tax form 09 40 through 44 . 2011 ez tax form 10 45 through 49 . 2011 ez tax form 15 50 through 54 . 2011 ez tax form 23 55 through 59 . 2011 ez tax form 43 60 through 64 . 2011 ez tax form 66 65 through 69 1. 2011 ez tax form 27 70 and older 2. 2011 ez tax form 06 You figure the total cost to include in the employee's wages by multiplying the monthly cost by the number of full months' coverage at that cost. 2011 ez tax form Example. 2011 ez tax form Tom's employer provides him with group-term life insurance coverage of $200,000. 2011 ez tax form Tom is 45 years old, is not a key employee, and pays $100 per year toward the cost of the insurance. 2011 ez tax form Tom's employer must include $170 in his wages. 2011 ez tax form The $200,000 of insurance coverage is reduced by $50,000. 2011 ez tax form The yearly cost of $150,000 of coverage is $270 ($. 2011 ez tax form 15 x 150 x 12), and is reduced by the $100 Tom pays for the insurance. 2011 ez tax form The employer includes $170 in boxes 1, 3, and 5 of Tom's Form W-2. 2011 ez tax form The employer also enters $170 in box 12 with code “C. 2011 ez tax form ” Coverage for dependents. 2011 ez tax form   Group-term life insurance coverage paid by the employer for the spouse or dependents of an employee may be excludable from income as a de minimis fringe benefit if the face amount is not more than $2,000. 2011 ez tax form If the face amount is greater than $2,000, the entire cost of the dependent coverage must be included in income unless the amount over $2,000 is purchased with employee contributions on an after-tax basis. 2011 ez tax form The cost of the insurance is determined by using Table 2-2. 2011 ez tax form Former employees. 2011 ez tax form   When group-term life insurance over $50,000 is provided to an employee (including retirees) after his or her termination, the employee share of social security and Medicare taxes on that period of coverage is paid by the former employee with his or her tax return and is not collected by the employer. 2011 ez tax form You are not required to collect those taxes. 2011 ez tax form Use the table above to determine the amount of social security and Medicare taxes owed by the former employee for coverage provided after separation from service. 2011 ez tax form Report those uncollected amounts separately in box 12 of Form W-2 using codes “M” and “N. 2011 ez tax form ” See the General Instructions for Forms W-2 and W-3 and the Instructions for Form 941. 2011 ez tax form Exception for key employees. 2011 ez tax form   Generally, if your group-term life insurance plan favors key employees as to participation or benefits, you must include the entire cost of the insurance in your key employees' wages. 2011 ez tax form This exception generally does not apply to church plans. 2011 ez tax form When figuring social security and Medicare taxes, you must also include the entire cost in the employees' wages. 2011 ez tax form Include the cost in boxes 1, 3, and 5 of Form W-2. 2011 ez tax form However, you do not have to withhold federal income tax or pay FUTA tax on the cost of any group-term life insurance you provide to an employee. 2011 ez tax form   For this purpose, the cost of the insurance is the greater of the following amounts. 2011 ez tax form The premiums you pay for the employee's insurance. 2011 ez tax form See Regulations section 1. 2011 ez tax form 79-4T(Q&A 6) for more information. 2011 ez tax form The cost you figure using Table 2-2. 2011 ez tax form   For this exclusion, a key employee during 2014 is an employee or former employee who is one of the following individuals. 2011 ez tax form See section 416(i) of the Internal Revenue Code for more information. 2011 ez tax form An officer having annual pay of more than $170,000. 2011 ez tax form An individual who for 2014 was either of the following. 2011 ez tax form A 5% owner of your business. 2011 ez tax form A 1% owner of your business whose annual pay was more than $150,000. 2011 ez tax form   A former employee who was a key employee upon retirement or separation from service is also a key employee. 2011 ez tax form   Your plan does not favor key employees as to participation if at least one of the following is true. 2011 ez tax form It benefits at least 70% of your employees. 2011 ez tax form At least 85% of the participating employees are not key employees. 2011 ez tax form It benefits employees who qualify under a set of rules you set up that do not favor key employees. 2011 ez tax form   Your plan meets this participation test if it is part of a cafeteria plan (discussed in section 1) and it meets the participation test for those plans. 2011 ez tax form   When applying this test, do not consider employees who: Have not completed 3 years of service, Are part-time or seasonal, Are nonresident aliens who receive no U. 2011 ez tax form S. 2011 ez tax form source earned income from you, or Are not included in the plan but are in a unit of employees covered by a collective bargaining agreement, if the benefits provided under the plan were the subject of good-faith bargaining between you and employee representatives. 2011 ez tax form   Your plan does not favor key employees as to benefits if all benefits available to participating key employees are also available to all other participating employees. 2011 ez tax form Your plan does not favor key employees just because the amount of insurance you provide to your employees is uniformly related to their pay. 2011 ez tax form S corporation shareholders. 2011 ez tax form   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the cost of all group-term life insurance coverage you provide the 2% shareholder in his or her wages. 2011 ez tax form When figuring social security and Medicare taxes, you must also include the cost of this coverage in the 2% shareholder's wages. 2011 ez tax form Include the cost in boxes 1, 3, and 5 of Form W-2. 2011 ez tax form However, you do not have to withhold federal income tax or pay federal unemployment tax on the cost of any group-term life insurance coverage you provide to the 2% shareholder. 2011 ez tax form Health Savings Accounts A Health Savings Account (HSA) is an account owned by a qualified individual who is generally your employee or former employee. 2011 ez tax form Any contributions that you make to an HSA become the employee's property and cannot be withdrawn by you. 2011 ez tax form Contributions to the account are used to pay current or future medical expenses of the account owner, his or her spouse, and any qualified dependent. 2011 ez tax form The medical expenses must not be reimbursable by insurance or other sources and their payment from HSA funds (distribution) will not give rise to a medical expense deduction on the individual's federal income tax return. 2011 ez tax form For more information about HSAs, visit the Department of Treasury's website at www. 2011 ez tax form treasury. 2011 ez tax form gov and enter “HSA” in the search box. 2011 ez tax form Eligibility. 2011 ez tax form   A qualified individual must be covered by a High Deductible Health Plan (HDHP) and not be covered by other health insurance except for permitted insurance listed under section 223(c)(3) or insurance for accidents, disability, dental care, vision care, or long-term care. 2011 ez tax form For calendar year 2014, a qualifying HDHP must have a deductible of at least $1,250 for self-only coverage or $2,500 for family coverage and must limit annual out-of-pocket expenses of the beneficiary to $6,350 for self-only coverage and $12,700 for family coverage. 2011 ez tax form   There are no income limits that restrict an individual's eligibility to contribute to an HSA nor is there a requirement that the account owner have earned income to make a contribution. 2011 ez tax form Exceptions. 2011 ez tax form   An individual is not a qualified individual if he or she can be claimed as a dependent on another person's tax return. 2011 ez tax form Also, an employee's participation in a health flexible spending arrangement (FSA) or health reimbursement arrangement (HRA) generally disqualifies the individual (and employer) from making contributions to his or her HSA. 2011 ez tax form However, an individual may qualify to participate in an HSA if he or she is participating in only a limited-purpose FSA or HRA or a post-deductible FSA. 2011 ez tax form For more information, see Other employee health plans in Publication 969. 2011 ez tax form Employer contributions. 2011 ez tax form   Up to specified dollar limits, cash contributions to the HSA of a qualified individual (determined monthly) are exempt from federal income tax withholding, social security tax, Medicare tax, and FUTA tax. 2011 ez tax form For 2014, you can contribute up to $3,300 for self-only coverage or $6,550 for family coverage to a qualified individual's HSA. 2011 ez tax form   The contribution amounts listed above are increased by $1,000 for a qualified individual who is age 55 or older at any time during the year. 2011 ez tax form For two qualified individuals who are married to each other and who each are age 55 or older at any time during the year, each spouse's contribution limit is increased by $1,000 provided each spouse has a separate HSA. 2011 ez tax form No contributions can be made to an individual's HSA after he or she becomes enrolled in Medicare Part A or Part B. 2011 ez tax form Nondiscrimination rules. 2011 ez tax form    Your contribution amount to an employee's HSA must be comparable for all employees who have comparable coverage during the same period. 2011 ez tax form Otherwise, there will be an excise tax equal to 35% of the amount you contributed to all employees' HSAs. 2011 ez tax form   For guidance on employer comparable contributions to HSAs under section 4980G in instances where an employee has not established an HSA by December 31 and in instances where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses, see Regulations section 54. 2011 ez tax form 4980G-4. 2011 ez tax form Exception. 2011 ez tax form   The Tax Relief and Health Care Act of 2006 allows employers to make larger HSA contributions for a nonhighly compensated employee than for a highly compensated employee. 2011 ez tax form A highly compensated employee for 2014 is an employee who meets either of the following tests. 2011 ez tax form The employee was a 5% owner at any time during the year or the preceding year. 2011 ez tax form The employee received more than $115,000 in pay for the preceding year. 2011 ez tax form You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 2011 ez tax form Partnerships and S corporations. 2011 ez tax form   Partners and 2% shareholders of an S corporation are not eligible for salary reduction (pre-tax) contributions to an HSA. 2011 ez tax form Employer contributions to the HSA of a bona fide partner or 2% shareholder are treated as distributions or guaranteed payments as determined by the facts and circumstances. 2011 ez tax form Cafeteria plans. 2011 ez tax form   You may contribute to an employee's HSA using a cafeteria plan and your contributions are not subject to the statutory comparability rules. 2011 ez tax form However, cafeteria plan nondiscrimination rules still apply. 2011 ez tax form For example, contributions under a cafeteria plan to employee HSAs cannot be greater for higher-paid employees than they are for lower-paid employees. 2011 ez tax form Contributions that favor lower-paid employees are not prohibited. 2011 ez tax form Reporting requirements. 2011 ez tax form   You must report your contributions to an employee's HSA in box 12 of Form W-2 using code “W. 2011 ez tax form ” The trustee or custodian of the HSA, generally a bank or insurance company, reports distributions from the HSA using Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA. 2011 ez tax form Lodging on Your Business Premises You can exclude the value of lodging you furnish to an employee from the employee's wages if it meets the following tests. 2011 ez tax form It is furnished on your business premises. 2011 ez tax form It is furnished for your convenience. 2011 ez tax form The employee must accept it as a condition of employment. 2011 ez tax form Different tests may apply to lodging furnished by educational institutions. 2011 ez tax form See section 119(d) of the Internal Revenue Code for details. 2011 ez tax form The exclusion does not apply if you allow your employee to choose to receive additional pay instead of lodging. 2011 ez tax form On your business premises. 2011 ez tax form   For this exclusion, your business premises is generally your employee's place of work. 2011 ez tax form For special rules that apply to lodging furnished in a camp located in a foreign country, see section 119(c) of the Internal Revenue Code and its regulations. 2011 ez tax form For your convenience. 2011 ez tax form   Whether or not you furnish lodging for your convenience as an employer depends on all the facts and circumstances. 2011 ez tax form You furnish the lodging to your employee for your convenience if you do this for a substantial business reason other than to provide the employee with additional pay. 2011 ez tax form This is true even if a law or an employment contract provides that the lodging is furnished as pay. 2011 ez tax form However, a written statement that the lodging is furnished for your convenience is not sufficient. 2011 ez tax form Condition of employment. 2011 ez tax form   Lodging meets this test if you require your employees to accept the lodging because they need to live on your business premises to be able to properly perform their duties. 2011 ez tax form Examples include employees who must be available at all times and employees who could not perform their required duties without being furnished the lodging. 2011 ez tax form   It does not matter whether you must furnish the lodging as pay under the terms of an employment contract or a law fixing the terms of employment. 2011 ez tax form Example. 2011 ez tax form A hospital gives Joan, an employee of the hospital, the choice of living at the hospital free of charge or living elsewhere and receiving a cash allowance in addition to her regular salary. 2011 ez tax form If Joan chooses to live at the hospital, the hospital cannot exclude the value of the lodging from her wages because she is not required to live at the hospital to properly perform the duties of her employment. 2011 ez tax form S corporation shareholders. 2011 ez tax form   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. 2011 ez tax form A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 2011 ez tax form Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 2011 ez tax form Meals This section discusses the exclusion rules that apply to de minimis meals and meals on your business premises. 2011 ez tax form De Minimis Meals You can exclude any occasional meal or meal money you provide to an employee if it has so little value (taking into account how frequently you provide meals to your employees) that accounting for it would be unreasonable or administratively impracticable. 2011 ez tax form The exclusion applies, for example, to the following items. 2011 ez tax form Coffee, doughnuts, or soft drinks. 2011 ez tax form Occasional meals or meal money provided to enable an employee to work overtime. 2011 ez tax form However, the exclusion does not apply to meal money figured on the basis of hours worked. 2011 ez tax form Occasional parties or picnics for employees and their guests. 2011 ez tax form This exclusion also applies to meals you provide at an employer-operated eating facility for employees if the annual revenue from the facility equals or exceeds the direct costs of the facility. 2011 ez tax form For this purpose, your revenue from providing a meal is considered equal to the facility's direct operating costs to provide that meal if its value can be excluded from an employee's wages as explained under Meals on Your Business Premises , later. 2011 ez tax form If food or beverages you furnish to employees qualify as a de minimis benefit, you can deduct their full cost. 2011 ez tax form The 50% limit on deductions for the cost of meals does not apply. 2011 ez tax form The deduction limit on meals is discussed in chapter 2 of Publication 535. 2011 ez tax form Employee. 2011 ez tax form   For this exclusion, treat any recipient of a de minimis meal as
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About Us

Exempt Organizations (EO) administers tax law governing charities, foundations and many other entities that are not required to pay federal income tax.

Director - Tamera L. Ripperda

Stephen A. Martin - Acting Director, Rulings & Agreements

Mary Epps - Acting Director, Examinations

Melaney Partner - Director, Customer Education & Outreach

Page Last Reviewed or Updated: 27-Mar-2014

The 2011 Ez Tax Form

2011 ez tax form Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. 2011 ez tax form irs. 2011 ez tax form gov/pub179. 2011 ez tax form Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. 2011 ez tax form  La tasa de contribución para el Seguro Social permanece en 6. 2011 ez tax form 2% tanto para el empleado como para el patrono. 2011 ez tax form La base límite de salario para el Seguro Social es $117,000. 2011 ez tax form La tasa de la contribución al Medicare es 1. 2011 ez tax form 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. 2011 ez tax form No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. 2011 ez tax form Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. 2011 ez tax form Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. 2011 ez tax form Cambio de parte responsable. 2011 ez tax form  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. 2011 ez tax form El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. 2011 ez tax form Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. 2011 ez tax form Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). 2011 ez tax form Matrimonio entre personas del mismo sexo. 2011 ez tax form . 2011 ez tax form  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. 2011 ez tax form Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. 2011 ez tax form irs. 2011 ez tax form gov/irb/2013-38_IRB/ar07. 2011 ez tax form html. 2011 ez tax form El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. 2011 ez tax form El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. 2011 ez tax form irs. 2011 ez tax form gov/irb/2013-44_IRB/ar10. 2011 ez tax form html. 2011 ez tax form Recordatorios Retención de la Contribución Adicional al Medicare. 2011 ez tax form  Además de la retención de la contribución Medicare de 1. 2011 ez tax form 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. 2011 ez tax form 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. 2011 ez tax form Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. 2011 ez tax form Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. 2011 ez tax form La Contribución Adicional al Medicare sólo se le impone al empleado. 2011 ez tax form No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. 2011 ez tax form Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. 2011 ez tax form Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. 2011 ez tax form Para más información, sobre la Contribución Adicional al Medicare visite IRS. 2011 ez tax form gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). 2011 ez tax form La información está disponible en inglés. 2011 ez tax form El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. 2011 ez tax form . 2011 ez tax form  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. 2011 ez tax form Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. 2011 ez tax form Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. 2011 ez tax form Si desea más información, visite IRS. 2011 ez tax form gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). 2011 ez tax form La información está disponible en inglés. 2011 ez tax form Externalización de las obligaciones de la nómina. 2011 ez tax form . 2011 ez tax form  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. 2011 ez tax form El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. 2011 ez tax form Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. 2011 ez tax form gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. 2011 ez tax form Dicha información está disponible en inglés. 2011 ez tax form El crédito de asistencia para las primas COBRA. 2011 ez tax form  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. 2011 ez tax form Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. 2011 ez tax form Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. 2011 ez tax form El Formulario 944-PR está descontinuado. 2011 ez tax form  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. 2011 ez tax form A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. 2011 ez tax form Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). 2011 ez tax form Para más información, consulte las Instrucciones para el Formulario 944(SP). 2011 ez tax form Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. 2011 ez tax form O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). 2011 ez tax form Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. 2011 ez tax form Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. 2011 ez tax form Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. 2011 ez tax form Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). 2011 ez tax form  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). 2011 ez tax form Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. 2011 ez tax form Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). 2011 ez tax form Cambio de dirección. 2011 ez tax form . 2011 ez tax form  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. 2011 ez tax form No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. 2011 ez tax form Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. 2011 ez tax form  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. 2011 ez tax form Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). 2011 ez tax form Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. 2011 ez tax form El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. 2011 ez tax form Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. 2011 ez tax form Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. 2011 ez tax form Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. 2011 ez tax form eftps. 2011 ez tax form gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). 2011 ez tax form Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. 2011 ez tax form Radicación y pago por medios electrónicos. 2011 ez tax form  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. 2011 ez tax form Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. 2011 ez tax form Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. 2011 ez tax form Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. 2011 ez tax form No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. 2011 ez tax form Visite el sitio web del IRS www. 2011 ez tax form irs. 2011 ez tax form gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. 2011 ez tax form Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. 2011 ez tax form irs. 2011 ez tax form gov/e-pay. 2011 ez tax form Se le podría cobrar un cargo por radicar electrónicamente. 2011 ez tax form Para EFTPS, visite www. 2011 ez tax form eftps. 2011 ez tax form gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. 2011 ez tax form Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. 2011 ez tax form hacienda. 2011 ez tax form gobierno. 2011 ez tax form pr. 2011 ez tax form Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. 2011 ez tax form Si no provee un EIN válido, la planilla o pago no se tramitará. 2011 ez tax form Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. 2011 ez tax form Pagos con tarjeta de crédito o débito. 2011 ez tax form  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. 2011 ez tax form irs. 2011 ez tax form gov/e-pay. 2011 ez tax form No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. 2011 ez tax form Contratación de empleados nuevos. 2011 ez tax form  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. 2011 ez tax form Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. 2011 ez tax form Vea el apartado 4 . 2011 ez tax form Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. 2011 ez tax form . 2011 ez tax form  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. 2011 ez tax form En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. 2011 ez tax form Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. 2011 ez tax form Solicitud de un número de identificación patronal en línea (EIN). 2011 ez tax form  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. 2011 ez tax form gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). 2011 ez tax form La información está provista en inglés. 2011 ez tax form Pagos rechazados. 2011 ez tax form  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. 2011 ez tax form Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. 2011 ez tax form Sin embargo, la penalidad en pagos rechazados de $24. 2011 ez tax form 99 o menos es igual a la cantidad del pago. 2011 ez tax form Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). 2011 ez tax form Remuneración pagada a trabajadores agrícolas con visa H-2A. 2011 ez tax form  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. 2011 ez tax form Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. 2011 ez tax form Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. 2011 ez tax form Servicios de entrega privados. 2011 ez tax form  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. 2011 ez tax form La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. 2011 ez tax form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. 2011 ez tax form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2011 ez tax form M. 2011 ez tax form , UPS Worldwide Express Plus y UPS Worldwide Express. 2011 ez tax form Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. 2011 ez tax form gov y escriba “private delivery service” en la casilla Search (Buscar). 2011 ez tax form La información está disponible en inglés. 2011 ez tax form El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. 2011 ez tax form Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. 2011 ez tax form Usted tiene que utilizar el Servicio Postal de los EE. 2011 ez tax form UU. 2011 ez tax form para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. 2011 ez tax form Mantenimiento de récords. 2011 ez tax form  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. 2011 ez tax form Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. 2011 ez tax form No se ha establecido ninguna manera especial de llevar estos récords. 2011 ez tax form Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . 2011 ez tax form Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. 2011 ez tax form Vea Líder de cuadrilla, en el apartado 1 . 2011 ez tax form Comentarios y sugerencias. 2011 ez tax form  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. 2011 ez tax form Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 ez tax form NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. 2011 ez tax form Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. 2011 ez tax form También, puede enviarnos comentarios a través de la página www. 2011 ez tax form irs. 2011 ez tax form gov/formspubs. 2011 ez tax form Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. 2011 ez tax form Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. 2011 ez tax form Fotografías de niños desaparecidos. 2011 ez tax form  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). 2011 ez tax form Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. 2011 ez tax form Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). 2011 ez tax form Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. 2011 ez tax form Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. 2011 ez tax form Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. 2011 ez tax form Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. 2011 ez tax form Vea el tema Servicios de entrega privados en Recordatorios. 2011 ez tax form A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. 2011 ez tax form Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. 2011 ez tax form Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. 2011 ez tax form Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. 2011 ez tax form Vea el apartado 13 . 2011 ez tax form Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. 2011 ez tax form Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. 2011 ez tax form Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. 2011 ez tax form Pague o deposite todo saldo adeudado (si es más de $500). 2011 ez tax form Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. 2011 ez tax form Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. 2011 ez tax form Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). 2011 ez tax form Para el 28 de febrero. 2011 ez tax form   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). 2011 ez tax form Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. 2011 ez tax form Para las planillas radicadas por vías electrónicas, vea el siguiente tema. 2011 ez tax form Para el 31 de marzo. 2011 ez tax form  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. 2011 ez tax form Sin embargo, puede transmitir un archivo electrónico por medio de Internet. 2011 ez tax form Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. 2011 ez tax form socialsecurity. 2011 ez tax form gov/employer de la SSA para más información. 2011 ez tax form Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. 2011 ez tax form  Radique el Formulario 941-PR trimestralmente ante el IRS. 2011 ez tax form Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. 2011 ez tax form No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). 2011 ez tax form Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. 2011 ez tax form Si es de $500 o menos, traspásela al trimestre siguiente. 2011 ez tax form Vea el apartado 10 , para más información. 2011 ez tax form Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. 2011 ez tax form Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). 2011 ez tax form Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. 2011 ez tax form Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. 2011 ez tax form Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. 2011 ez tax form Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). 2011 ez tax form Vea los apartados 9 y 10 . 2011 ez tax form Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. 2011 ez tax form En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). 2011 ez tax form Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. 2011 ez tax form S. 2011 ez tax form Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. 2011 ez tax form Contribuciones sobre los ingresos de Puerto Rico. 2011 ez tax form   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. 2011 ez tax form Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. 2011 ez tax form   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. 2011 ez tax form Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. 2011 ez tax form Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). 2011 ez tax form   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. 2011 ez tax form Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. 2011 ez tax form Vea la sección 1. 2011 ez tax form 1361-4(a)(7) y la sección 301. 2011 ez tax form 7701-2(c)(2)(iv) de los Reglamentos, en inglés. 2011 ez tax form Crédito de asistencia para las primas de COBRA. 2011 ez tax form   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. 2011 ez tax form La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. 2011 ez tax form A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). 2011 ez tax form Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. 2011 ez tax form Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. 2011 ez tax form Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. 2011 ez tax form   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. 2011 ez tax form Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. 2011 ez tax form   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. 2011 ez tax form La asistencia para mantener la cobertura puede durar hasta 15 meses. 2011 ez tax form   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. 2011 ez tax form Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. 2011 ez tax form irs. 2011 ez tax form gov/irb/2009-16_irb/ar09. 2011 ez tax form html. 2011 ez tax form   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. 2011 ez tax form   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. 2011 ez tax form El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. 2011 ez tax form Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). 2011 ez tax form El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). 2011 ez tax form En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. 2011 ez tax form En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. 2011 ez tax form   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. 2011 ez tax form En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. 2011 ez tax form En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. 2011 ez tax form Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. 2011 ez tax form Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. 2011 ez tax form Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. 2011 ez tax form   Para más información, visite IRS. 2011 ez tax form gov y escriba “COBRA” en la casilla Search (Buscar). 2011 ez tax form La información está disponible en inglés. 2011 ez tax form Ayuda para radicar documentos ante la SSA. 2011 ez tax form   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. 2011 ez tax form Elegibilidad para empleo. 2011 ez tax form   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. 2011 ez tax form Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). 2011 ez tax form Puede obtener el formulario llamando al USCIS al 1-800-870-3676. 2011 ez tax form Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. 2011 ez tax form uscis. 2011 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