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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

2012 Income Tax Software

Need 2009 TaxesIrs Tax Form 2012 1040aFree Irs Forms1040nr Free SoftwareIrs Filing ExtensionFile Back Tax OnlineFile Taxes Online Free 2012Need To File 2011 Taxes OnlineState Taxes Phone NumberH&r Block Tax ReturnsAarp Tax LocationsIrs Forms 20122012 Tax Form 1040ezFile 1040ez By Phone2013 Form 1040ez2011 Tax BookletFile Taxes For Free 2012Turbotax State Efile CouponFile 2012 Taxes FreeTax Return 2012 FormIrs Form 1040H&r Block 1040xEz 40 Tax FormAmend Taxes 20102011 Tax PrepFiling State TaxWww.myfreetax.comFree Tax Calculator 20111040ez Instructions 201420131040ezHow To Amend A Tax Return Already FiledFile 1040ez2011 Free Tax SoftwareFree State Tax Prep OnlinePrint 1040ez Federal Tax FormFree E File State Taxes OnlyHr Block Online TaxesFree Tax Help1040ezformHttps Mypay Dfas Mil

2012 Income Tax Software

2012 income tax software Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. 2012 income tax software Filing options when no return is required. 2012 income tax software What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. 2012 income tax software Claim for refund process. 2012 income tax software How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. 2012 income tax software The worker is your employee if you can control not only what work is done, but how it is done. 2012 income tax software If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. 2012 income tax software It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. 2012 income tax software Example. 2012 income tax software You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. 2012 income tax software Betty follows your specific instructions about household and child care duties. 2012 income tax software You provide the household equipment and supplies that Betty needs to do her work. 2012 income tax software Betty is your household employee. 2012 income tax software Household work. 2012 income tax software   Household work is work done in or around your home. 2012 income tax software Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. 2012 income tax software Workers who are not your employees. 2012 income tax software   If only the worker can control how the work is done, the worker is not your employee but is self-employed. 2012 income tax software A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. 2012 income tax software   A worker who performs child care services for you in his or her home generally is not your employee. 2012 income tax software   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. 2012 income tax software Example. 2012 income tax software You made an agreement with John Peters to care for your lawn. 2012 income tax software John runs a lawn care business and offers his services to the general public. 2012 income tax software He provides his own tools and supplies, and he hires and pays any helpers he needs. 2012 income tax software Neither John nor his helpers are your household employees. 2012 income tax software More information. 2012 income tax software   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. 2012 income tax software Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. 2012 income tax software When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. 2012 income tax software S. 2012 income tax software Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 2012 income tax software No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. 2012 income tax software You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. 2012 income tax software Acceptable documents to establish identity and employment eligibility are listed on Form I-9. 2012 income tax software You should keep the completed Form I-9 in your own records. 2012 income tax software Do not submit it to the IRS, the USCIS, or any other government or other entity. 2012 income tax software The form must be kept available for review upon notice by an authorized U. 2012 income tax software S. 2012 income tax software Government official. 2012 income tax software Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. 2012 income tax software Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. 2012 income tax software uscis. 2012 income tax software gov. 2012 income tax software If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. 2012 income tax software You also can visit the USCIS website at www. 2012 income tax software uscis. 2012 income tax software gov to get Form I-9. 2012 income tax software For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. 2012 income tax software Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. 2012 income tax software To find out, read Table 1. 2012 income tax software You do not need to withhold federal income tax from your household employee's wages. 2012 income tax software But if your employee asks you to withhold it, you can. 2012 income tax software See Do You Need To Withhold Federal Income Tax, later. 2012 income tax software If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. 2012 income tax software If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. 2012 income tax software The rest of this publication does not apply to you. 2012 income tax software State employment taxes. 2012 income tax software   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. 2012 income tax software For a list of state unemployment tax agencies, visit the U. 2012 income tax software S. 2012 income tax software Department of Labor's website at www. 2012 income tax software workforcesecurity. 2012 income tax software doleta. 2012 income tax software gov/unemploy/agencies. 2012 income tax software asp. 2012 income tax software You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2012 income tax software    Table 1. 2012 income tax software Do You Need To Pay Employment Taxes? IF you . 2012 income tax software . 2012 income tax software . 2012 income tax software THEN you need to . 2012 income tax software . 2012 income tax software . 2012 income tax software A– Pay cash wages of $1,900 or more in 2014 to any one household employee. 2012 income tax software Withhold and pay social security and Medicare taxes. 2012 income tax software The taxes are 15. 2012 income tax software 3%1 of cash wages. 2012 income tax software Your employee's share is 7. 2012 income tax software 65%1. 2012 income tax software   (You can choose to pay it yourself and not withhold it. 2012 income tax software ) Your share is 7. 2012 income tax software 65%. 2012 income tax software   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). 2012 income tax software B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. 2012 income tax software Pay federal unemployment tax. 2012 income tax software The tax is 6% of cash wages. 2012 income tax software Wages over $7,000 a year per employee are not taxed. 2012 income tax software You also may owe state unemployment tax. 2012 income tax software   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. 2012 income tax software 1In addition to withholding Medicare tax at 1. 2012 income tax software 45%, you must withhold a 0. 2012 income tax software 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 income tax software You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 income tax software Additional Medicare Tax is only imposed on the employee. 2012 income tax software There is no employer share of Additional Medicare Tax. 2012 income tax software All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2012 income tax software Note. 2012 income tax software If neither A nor B above applies, you do not need to pay any federal employment taxes. 2012 income tax software But you may still need to pay state employment taxes. 2012 income tax software Table 2. 2012 income tax software Household Employer's Checklist You may need to do the following things when you have a household employee. 2012 income tax software   When you hire a household employee: □ Find out if the person can legally work in the United States. 2012 income tax software  □ Find out if you need to pay state taxes. 2012 income tax software When you pay your household employee: □ Withhold social security and Medicare taxes. 2012 income tax software  □ Withhold federal income tax. 2012 income tax software  □ Decide how you will make tax payments. 2012 income tax software  □ Keep records. 2012 income tax software By February 2, 2015: □ Get an employer identification number (EIN). 2012 income tax software  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. 2012 income tax software By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). 2012 income tax software By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). 2012 income tax software  If you do not have to file a return, file Schedule H by itself. 2012 income tax software Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. 2012 income tax software The Medicare tax pays for hospital insurance. 2012 income tax software Both you and your household employee may owe social security and Medicare taxes. 2012 income tax software Your share is 7. 2012 income tax software 65% (6. 2012 income tax software 2% for social security tax and 1. 2012 income tax software 45% for Medicare tax) of the employee's social security and Medicare wages. 2012 income tax software Your employee's share is also 7. 2012 income tax software 65% (6. 2012 income tax software 2% for social security tax and 1. 2012 income tax software 45% for Medicare tax). 2012 income tax software In addition to withholding Medicare tax at 1. 2012 income tax software 45%, you must withhold a 0. 2012 income tax software 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 income tax software You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 income tax software Additional Medicare Tax is only imposed on the employee. 2012 income tax software There is no employer share of Additional Medicare Tax. 2012 income tax software All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2012 income tax software For more information on Additional Medicare Tax, visit IRS. 2012 income tax software gov and enter “Additional Medicare Tax” in the search box. 2012 income tax software Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. 2012 income tax software You are responsible for payment of your employee's share of the taxes as well as your own. 2012 income tax software You can either withhold your employee's share from the employee's wages or pay it from your own funds. 2012 income tax software If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. 2012 income tax software Pay the taxes as discussed under How Do You Make Tax Payments, later. 2012 income tax software Also, see What Forms Must You File, later. 2012 income tax software Social security and Medicare wages. 2012 income tax software   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. 2012 income tax software   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. 2012 income tax software However, any noncash wages you pay do not count as social security and Medicare wages. 2012 income tax software   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. 2012 income tax software Cash wages. 2012 income tax software   Cash wages include wages you pay by check, money order, etc. 2012 income tax software Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. 2012 income tax software However, cash you give your employee in place of these items is included in cash wages. 2012 income tax software State disability payments treated as wages. 2012 income tax software   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. 2012 income tax software For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. 2012 income tax software Wages not counted. 2012 income tax software   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. 2012 income tax software Your spouse. 2012 income tax software Your child who is under the age of 21. 2012 income tax software Your parent. 2012 income tax software Exception: Count these wages if both the following conditions apply. 2012 income tax software Your parent cares for your child who is either of the following. 2012 income tax software Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. 2012 income tax software Your marital status is one of the following. 2012 income tax software You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. 2012 income tax software An employee who is under the age of 18 at any time during the year. 2012 income tax software Exception: Count these wages if providing household services is the employee's principal occupation. 2012 income tax software If the employee is a student, providing household services is not considered to be his or her principal occupation. 2012 income tax software Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. 2012 income tax software Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. 2012 income tax software If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. 2012 income tax software A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 2012 income tax software If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. 2012 income tax software If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. 2012 income tax software See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. 2012 income tax software Withholding the employee's share. 2012 income tax software   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. 2012 income tax software However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. 2012 income tax software   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. 2012 income tax software If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. 2012 income tax software   Withhold 7. 2012 income tax software 65% (6. 2012 income tax software 2% for social security tax and 1. 2012 income tax software 45% for Medicare tax) from each payment of social security and Medicare wages. 2012 income tax software Generally, you can use Table 3 to figure the proper amount to withhold. 2012 income tax software You will pay the amount withheld to the IRS with your share of the taxes. 2012 income tax software Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. 2012 income tax software Table 3. 2012 income tax software Employee Social Security (6. 2012 income tax software 2%) and Medicare (1. 2012 income tax software 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. 2012 income tax software ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. 2012 income tax software For example, on a wage payment of $180, the employee social security tax is $11. 2012 income tax software 16 ($6. 2012 income tax software 20 tax on $100 plus $4. 2012 income tax software 96 on $80 wages). 2012 income tax software The employee Medicare tax is $2. 2012 income tax software 61 ($1. 2012 income tax software 45 tax on $100 plus $1. 2012 income tax software 16 on $80 wages). 2012 income tax software If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. 2012 income tax software 00 . 2012 income tax software $ . 2012 income tax software 06 $ . 2012 income tax software 01 $ 51. 2012 income tax software 00 . 2012 income tax software $ 3. 2012 income tax software 16 $ . 2012 income tax software 74 2. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 12 . 2012 income tax software 03 52. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 22 . 2012 income tax software 75 3. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 19 . 2012 income tax software 04 53. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 29 . 2012 income tax software 77 4. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 25 . 2012 income tax software 06 54. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 35 . 2012 income tax software 78 5. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 31 . 2012 income tax software 07 55. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 41 . 2012 income tax software 80 6. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 37 . 2012 income tax software 09 56. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 47 . 2012 income tax software 81 7. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 43 . 2012 income tax software 10 57. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 53 . 2012 income tax software 83 8. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 50 . 2012 income tax software 12 58. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 60 . 2012 income tax software 84 9. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 56 . 2012 income tax software 13 59. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 66 . 2012 income tax software 86 10. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 62 . 2012 income tax software 15 60. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 72 . 2012 income tax software 87 11. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 68 . 2012 income tax software 16 61. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 78 . 2012 income tax software 88 12. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 74 . 2012 income tax software 17 62. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 84 . 2012 income tax software 90 13. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 81 . 2012 income tax software 19 63. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 91 . 2012 income tax software 91 14. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 87 . 2012 income tax software 20 64. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 97 . 2012 income tax software 93 15. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 93 . 2012 income tax software 22 65. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 03 . 2012 income tax software 94 16. 2012 income tax software 00 . 2012 income tax software . 2012 income tax software 99 . 2012 income tax software 23 66. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 09 . 2012 income tax software 96 17. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 05 . 2012 income tax software 25 67. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 15 . 2012 income tax software 97 18. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 12 . 2012 income tax software 26 68. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 22 . 2012 income tax software 99 19. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 18 . 2012 income tax software 28 69. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 28 1. 2012 income tax software 00 20. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 24 . 2012 income tax software 29 70. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 34 1. 2012 income tax software 02 21. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 30 . 2012 income tax software 30 71. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 40 1. 2012 income tax software 03 22. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 36 . 2012 income tax software 32 72. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 46 1. 2012 income tax software 04 23. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 43 . 2012 income tax software 33 73. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 53 1. 2012 income tax software 06 24. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 49 . 2012 income tax software 35 74. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 59 1. 2012 income tax software 07 25. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 55 . 2012 income tax software 36 75. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 65 1. 2012 income tax software 09 26. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 61 . 2012 income tax software 38 76. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 71 1. 2012 income tax software 10 27. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 67 . 2012 income tax software 39 77. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 77 1. 2012 income tax software 12 28. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 74 . 2012 income tax software 41 78. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 84 1. 2012 income tax software 13 29. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 80 . 2012 income tax software 42 79. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 90 1. 2012 income tax software 15 30. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 86 . 2012 income tax software 44 80. 2012 income tax software 00 . 2012 income tax software 4. 2012 income tax software 96 1. 2012 income tax software 16 31. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 92 . 2012 income tax software 45 81. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 02 1. 2012 income tax software 17 32. 2012 income tax software 00 . 2012 income tax software 1. 2012 income tax software 98 . 2012 income tax software 46 82. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 08 1. 2012 income tax software 19 33. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 05 . 2012 income tax software 48 83. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 15 1. 2012 income tax software 20 34. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 11 . 2012 income tax software 49 84. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 21 1. 2012 income tax software 22 35. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 17 . 2012 income tax software 51 85. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 27 1. 2012 income tax software 23 36. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 23 . 2012 income tax software 52 86. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 33 1. 2012 income tax software 25 37. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 29 . 2012 income tax software 54 87. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 39 1. 2012 income tax software 26 38. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 36 . 2012 income tax software 55 88. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 46 1. 2012 income tax software 28 39. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 42 . 2012 income tax software 57 89. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 52 1. 2012 income tax software 29 40. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 48 . 2012 income tax software 58 90. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 58 1. 2012 income tax software 31 41. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 54 . 2012 income tax software 59 91. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 64 1. 2012 income tax software 32 42. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 60 . 2012 income tax software 61 92. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 70 1. 2012 income tax software 33 43. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 67 . 2012 income tax software 62 93. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 77 1. 2012 income tax software 35 44. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 73 . 2012 income tax software 64 94. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 83 1. 2012 income tax software 36 45. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 79 . 2012 income tax software 65 95. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 89 1. 2012 income tax software 38 46. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 85 . 2012 income tax software 67 96. 2012 income tax software 00 . 2012 income tax software 5. 2012 income tax software 95 1. 2012 income tax software 39 47. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 91 . 2012 income tax software 68 97. 2012 income tax software 00 . 2012 income tax software 6. 2012 income tax software 01 1. 2012 income tax software 41 48. 2012 income tax software 00 . 2012 income tax software 2. 2012 income tax software 98 . 2012 income tax software 70 98. 2012 income tax software 00 . 2012 income tax software 6. 2012 income tax software 08 1. 2012 income tax software 42 49. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 04 . 2012 income tax software 71 99. 2012 income tax software 00 . 2012 income tax software 6. 2012 income tax software 14 1. 2012 income tax software 44 50. 2012 income tax software 00 . 2012 income tax software 3. 2012 income tax software 10 . 2012 income tax software 73 100. 2012 income tax software 00 . 2012 income tax software 6. 2012 income tax software 20 1. 2012 income tax software 45 1In addition to withholding Medicare tax at 1. 2012 income tax software 45%, you must withhold a 0. 2012 income tax software 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 income tax software You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 income tax software Additional Medicare Tax is only imposed on the employee. 2012 income tax software There is no employer share of Additional Medicare Tax. 2012 income tax software All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2012 income tax software   If you make an error by withholding too little, you should withhold additional taxes from a later payment. 2012 income tax software If you withhold too much, you should repay the employee. 2012 income tax software    In addition to withholding Medicare tax at 1. 2012 income tax software 45%, you must withhold a 0. 2012 income tax software 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 income tax software You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 income tax software Additional Medicare Tax is only imposed on the employee. 2012 income tax software There is no employer share of Additional Medicare Tax. 2012 income tax software All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2012 income tax software For more information on Additional Medicare Tax, visit IRS. 2012 income tax software gov and enter “Additional Medicare Tax” in the search box. 2012 income tax software Example. 2012 income tax software On February 13, 2014, Mary Brown hired Jane R. 2012 income tax software Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. 2012 income tax software Jane worked for the remainder of the year (a total of 46 weeks). 2012 income tax software Mary did not give Jane a Form W-4 to request federal or state tax withholding. 2012 income tax software The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. 2012 income tax software See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. 2012 income tax software Total cash wages paid to Jane $2,300. 2012 income tax software 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. 2012 income tax software 60 ($2,300 x 6. 2012 income tax software 2% (. 2012 income tax software 062))         Medicare tax $33. 2012 income tax software 35       ($2,300 x 1. 2012 income tax software 45% (. 2012 income tax software 0145)) Mary's share of:     Social security tax $142. 2012 income tax software 60  ($2,300 x 6. 2012 income tax software 2% (. 2012 income tax software 062))           Medicare tax $33. 2012 income tax software 35  ($2,300 x 1. 2012 income tax software 45% (. 2012 income tax software 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. 2012 income tax software 00   Box 4: Social security tax withheld 142. 2012 income tax software 60   Box 6: Medicare tax withheld 33. 2012 income tax software 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). 2012 income tax software Not withholding the employee's share. 2012 income tax software   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. 2012 income tax software The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. 2012 income tax software However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. 2012 income tax software Example. 2012 income tax software In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. 2012 income tax software You expect to pay your employee $1,900 or more for the year. 2012 income tax software You decide to pay your employee's share of social security and Medicare taxes from your own funds. 2012 income tax software You pay your employee $100 every Friday without withholding any social security or Medicare taxes. 2012 income tax software For social security and Medicare tax purposes, your employee's wages each payday are $100. 2012 income tax software For each wage payment, you will pay $15. 2012 income tax software 30 when you pay the taxes. 2012 income tax software This is $7. 2012 income tax software 65 ($6. 2012 income tax software 20 for social security tax + $1. 2012 income tax software 45 for Medicare tax) to cover your employee's share plus $7. 2012 income tax software 65 ($6. 2012 income tax software 20 for social security tax + $1. 2012 income tax software 45 for Medicare tax) for your share. 2012 income tax software For income tax purposes, your employee's wages each payday are $107. 2012 income tax software 65 ($100 + the $7. 2012 income tax software 65 you will pay to cover your employee's share of social security and Medicare taxes). 2012 income tax software Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. 2012 income tax software Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. 2012 income tax software Or, you may owe only the FUTA tax or only the state unemployment tax. 2012 income tax software To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. 2012 income tax software For a list of state unemployment tax agencies, visit the U. 2012 income tax software S. 2012 income tax software Department of Labor's website at www. 2012 income tax software workforcesecurity. 2012 income tax software doleta. 2012 income tax software gov/unemploy/agencies. 2012 income tax software asp. 2012 income tax software You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 2012 income tax software The FUTA tax is 6. 2012 income tax software 0% of your employee's FUTA wages. 2012 income tax software However, you may be able to take a credit of up to 5. 2012 income tax software 4% against the FUTA tax, resulting in a net tax rate of 0. 2012 income tax software 6%. 2012 income tax software Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. 2012 income tax software The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. 2012 income tax software (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. 2012 income tax software ) Note. 2012 income tax software   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. 2012 income tax software The term “legal holiday” means any legal holiday in the District of Columbia. 2012 income tax software Pay the tax as discussed under How Do You Make Tax Payments, later. 2012 income tax software Also, see What Forms Must You File, later. 2012 income tax software Note. 2012 income tax software   The 5. 2012 income tax software 4% credit is reduced for wages paid in a credit reduction state. 2012 income tax software See the Instructions for Schedule H (Form 1040). 2012 income tax software Do not withhold the FUTA tax from your employee's wages. 2012 income tax software You must pay it from your own funds. 2012 income tax software FUTA wages. 2012 income tax software   Figure the FUTA tax on the FUTA wages you pay. 2012 income tax software If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. 2012 income tax software (A calendar quarter is January through March, April through June, July through September, or October through December. 2012 income tax software ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. 2012 income tax software For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. 2012 income tax software Wages not counted. 2012 income tax software   Do not count wages you pay to any of the following individuals as FUTA wages. 2012 income tax software Your spouse. 2012 income tax software Your child who is under the age of 21. 2012 income tax software Your parent. 2012 income tax software Credit for 2013. 2012 income tax software   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. 2012 income tax software Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. 2012 income tax software Worksheet A. 2012 income tax software Worksheet for Credit for Late Contributions 1. 2012 income tax software Enter the amount from Schedule H, line 22   2. 2012 income tax software Enter the amount from Schedule H, line 19   3. 2012 income tax software Subtract line 2 from line 1. 2012 income tax software If zero or less, enter -0-   4. 2012 income tax software Enter total contributions paid to the state(s) after the Form 1040 due date   5. 2012 income tax software Enter the smaller of line 3 or line 4   6. 2012 income tax software Multiply line 5 by . 2012 income tax software 90 (90%)   7. 2012 income tax software Add lines 2 and 6   8. 2012 income tax software Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. 2012 income tax software You should withhold federal income tax only if your household employee asks you to withhold it and you agree. 2012 income tax software The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. 2012 income tax software If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. 2012 income tax software If you agree to withhold federal income tax, you are responsible for paying it to the IRS. 2012 income tax software Pay the tax as discussed under How Do You Make Tax Payments, later. 2012 income tax software Also, see What Forms Must You File, later. 2012 income tax software Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. 2012 income tax software Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. 2012 income tax software Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. 2012 income tax software Publication 15 (Circular E) contains detailed instructions. 2012 income tax software Wages. 2012 income tax software   Figure federal income tax withholding on both cash and noncash wages you pay. 2012 income tax software Measure wages you pay in any form other than cash by the fair market value of the noncash item. 2012 income tax software   Do not count as wages any of the following items. 2012 income tax software Meals provided to your employee at your home for your convenience. 2012 income tax software Lodging provided to your employee at your home for your convenience and as a condition of employment. 2012 income tax software Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). 2012 income tax software A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 2012 income tax software See Publication 15-B for special requirements for this exclusion. 2012 income tax software Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. 2012 income tax software   See Publication 15 (Circular E) for more information on cash and noncash wages. 2012 income tax software Paying tax without withholding. 2012 income tax software   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. 2012 income tax software It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. 2012 income tax software What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. 2012 income tax software This credit reduces their tax or allows them to receive a payment from the IRS. 2012 income tax software You also may have to give your employee a notice about the EIC. 2012 income tax software Notice about the EIC. 2012 income tax software   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. 2012 income tax software If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. 2012 income tax software   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. 2012 income tax software A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. 2012 income tax software Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 2012 income tax software Your own written statement with the same wording as in Notice 797. 2012 income tax software If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. 2012 income tax software If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. 2012 income tax software If Form W-2 is not required, you must notify the employee by February 7, 2015. 2012 income tax software   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. 2012 income tax software Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). 2012 income tax software How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. 2012 income tax software Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). 2012 income tax software Add these household employment taxes to your income tax. 2012 income tax software Pay the amount due by April 15, 2015. 2012 income tax software For more information about using Schedule H, see Schedule H under What Forms Must You File, later. 2012 income tax software You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. 2012 income tax software You can pay the additional tax in any of the following ways. 2012 income tax software Ask your employer to withhold more federal income tax from your wages in 2014. 2012 income tax software Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. 2012 income tax software Make estimated tax payments for 2014 to the IRS. 2012 income tax software Increase your payments if you already make estimated tax payments. 2012 income tax software You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. 2012 income tax software (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. 2012 income tax software ) However, you will not be subject to the penalty if both of the following situations apply to you. 2012 income tax software You will not have federal income tax withheld from wages, pensions, or any other payments you receive. 2012 income tax software Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. 2012 income tax software Asking for more federal income tax withholding. 2012 income tax software   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. 2012 income tax software Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. 2012 income tax software   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). 2012 income tax software Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. 2012 income tax software   See Publication 505 to make sure you will have the right amount withheld. 2012 income tax software It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. 2012 income tax software Paying estimated tax. 2012 income tax software   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. 2012 income tax software You can use its payment vouchers to make your payments by check or money order. 2012 income tax software You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. 2012 income tax software For details, see the form instructions and visit IRS. 2012 income tax software gov. 2012 income tax software    You can pay all the employment taxes at once or you can pay them in installments. 2012 income tax software If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. 2012 income tax software Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. 2012 income tax software Payment option for business employers. 2012 income tax software   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. 2012 income tax software You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. 2012 income tax software For information on depositing employment taxes, see Publication 15 (Circular E). 2012 income tax software   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2012 income tax software See Business employment tax returns, later. 2012 income tax software    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. 2012 income tax software You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. 2012 income tax software More information. 2012 income tax software   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. 2012 income tax software What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. 2012 income tax software Social security and Medicare wages. 2012 income tax software FUTA wages. 2012 income tax software Wages from which you withhold federal income tax. 2012 income tax software For information on ordering employment tax forms, see How To Get Tax Help, later. 2012 income tax software Employer identification number (EIN). 2012 income tax software   You must include your employer identification number (EIN) on the forms you file for your household employee. 2012 income tax software An EIN is a nine-digit number issued by the IRS. 2012 income tax software It is not the same as a social security number. 2012 income tax software    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. 2012 income tax software If you already have an EIN, use that number. 2012 income tax software   If you do not have an EIN, you may apply for one online. 2012 income tax software Go to IRS. 2012 income tax software gov and click on the Apply for an EIN Online link under Tools. 2012 income tax software You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 2012 income tax software Form W-2. 2012 income tax software   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. 2012 income tax software Social security and Medicare wages of $1,900 or more. 2012 income tax software Wages from which you withhold federal income tax. 2012 income tax software You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. 2012 income tax software You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). 2012 income tax software Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. 2012 income tax software Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 2012 income tax software socialsecurity. 2012 income tax software gov/employer for guidelines on filing electronically. 2012 income tax software Employee who leaves during the year. 2012 income tax software   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. 2012 income tax software You do not need to wait until 2015. 2012 income tax software If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. 2012 income tax software Schedule H. 2012 income tax software   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. 2012 income tax software Social security and Medicare wages of $1,900 or more. 2012 income tax software FUTA wages. 2012 income tax software Wages from which you withhold federal income tax. 2012 income tax software File Schedule H with your 2014 federal income tax return by April 15, 2015. 2012 income tax software If you get an extension to file your return, the extension also will apply to your Schedule H. 2012 income tax software Filing options when no return is required. 2012 income tax software   If you are not required to file a 2014 tax return, you have the following two options. 2012 income tax software You can file Schedule H by itself. 2012 income tax software See the Schedule H instructions for details. 2012 income tax software If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. 2012 income tax software See Business employment tax returns, next. 2012 income tax software   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. 2012 income tax software Business employment tax returns. 2012 income tax software   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. 2012 income tax software (See Payment option for business employers, earlier. 2012 income tax software ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. 2012 income tax software Include the FUTA tax for the employee on your Form 940. 2012 income tax software   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. 2012 income tax software   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). 2012 income tax software For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. 2012 income tax software Both of these publications also provide information about filing Form 940. 2012 income tax software What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. 2012 income tax software You must also keep records to support the information you enter on the forms you file. 2012 income tax software If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. 2012 income tax software Wage and tax records. 2012 income tax software   On each payday, you should record the date and amounts of all the following items. 2012 income tax software Your employee's cash and noncash wages. 2012 income tax software Any employee social security tax you withhold or agree to pay for your employee. 2012 income tax software Any employee Medicare tax you withhold or agree to pay for your employee. 2012 income tax software Any federal income tax you withhold. 2012 income tax software Any state employment taxes you withhold. 2012 income tax software Employee's social security number. 2012 income tax software   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. 2012 income tax software Social security and Medicare wages of $1,900 or more. 2012 income tax software Wages from which you withhold federal income tax. 2012 income tax software You must ask for your employee's social security number no later than the first day on which you pay the wages. 2012 income tax software You may wish to ask for it when you hire your employee. 2012 income tax software You should ask your employee to show you his or her social security card. 2012 income tax software The employee may show the card if it is available. 2012 income tax software You may, but are not required to, photocopy the card if the employee provides it. 2012 income tax software   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. 2012 income tax software An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. 2012 income tax software    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. 2012 income tax software    You also can download Form SS-5 from the Social Security Administration website at  www. 2012 income tax software socialsecurity. 2012 income tax software gov/online/ss-5. 2012 income tax software pdf. 2012 income tax software How long to keep records. 2012 income tax software   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. 2012 income tax software Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. 2012 income tax software To qualify, you must pay these expenses so you can work or look for work. 2012 income tax software If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. 2012 income tax software For information about the credit, see Publication 503, Child and Dependent Care Expenses. 2012 income tax software How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. 2012 income tax software Schedule H attached to another form. 2012 income tax software    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. 2012 income tax software S. 2012 income tax software Individual Income Tax Return, and attach a corrected Schedule H. 2012 income tax software If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. 2012 income tax software If you discover an error on a Schedule H that you previously filed with Form 1041, U. 2012 income tax software S. 2012 income tax software Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. 2012 income tax software You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 2012 income tax software Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 2012 income tax software In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. 2012 income tax software Schedule H filed by itself. 2012 income tax software   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. 2012 income tax software You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 2012 income tax software Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 2012 income tax software In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. 2012 income tax software If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. 2012 income tax software (See Overpayment of tax, later. 2012 income tax software ) When to file. 2012 income tax software   File a corrected Schedule H when you discover an error on a previously filed Schedule H. 2012 income tax software If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. 2012 income tax software If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). 2012 income tax software Underpayment of tax. 2012 income tax software   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. 2012 income tax software Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. 2012 income tax software However, underreported FUTA taxes will be subject to interest. 2012 income tax software Overpayment of tax. 2012 income tax software    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. 2012 income tax software However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. 2012 income tax software Adjust the overpayment. 2012 income tax software   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. 2012 income tax software If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). 2012 income tax software If you adjust your return, you will not receive interest on your overpayment. 2012 income tax software If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. 2012 income tax software You may not adjust your return to correct overpayments of FUTA tax. 2012 income tax software Claim for refund process. 2012 income tax software   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. 2012 income tax software If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). 2012 income tax software You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. 2012 income tax software Required repayment or consent. 2012 income tax software   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. 2012 income tax software You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. 2012 income tax software You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. 2012 income tax software Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. 2012 income tax software Filing required Forms W-2 or Forms W-2c. 2012 income tax software   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. 2012 income tax software Additional Medicare Tax. 2012 income tax software   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. 2012 income tax software An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. 2012 income tax software For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. 2012 income tax software   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. 2012 income tax software Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. 2012 income tax software Additional information. 2012 income tax software   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). 2012 income tax software Also, visit IRS. 2012 income tax software gov. 2012 income tax software How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2012 income tax software Free help with your tax return. 2012 income tax software   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 income tax software The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 income tax software The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 income tax software Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 income tax software In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 income tax software To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 income tax software gov, download the IRS2Go app, or call 1-800-906-9887. 2012 income tax software   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 income tax software To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 income tax software aarp. 2012 income tax software org/money/taxaide or call 1-888-227-7669. 2012 income tax software For more information on these programs, go to IRS. 2012 income tax software gov and enter “VITA” in the search box. 2012 income tax software Internet. 2012 income tax software    IRS. 2012 income tax software gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 income tax software Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 income tax software Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2012 income tax software Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 income tax software gov or download the IRS2Go app and select the Refund Status option. 2012 income tax software The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 income tax software Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2012 income tax software You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 income tax software The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 income tax software Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 income tax software No need to wait on the phone or stand in line. 2012 income tax software The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2012 income tax software When you reach the response screen, you can print the entire interview and the final response for your records. 2012 income tax software New subject areas are added on a regular basis. 2012 income tax software  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 income tax software gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 income tax software You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 income tax software The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 income tax software When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2012 income tax software Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2012 income tax software You can also ask the IRS to mail a return or an account transcript to you. 2012 income tax software Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 income tax software gov or by calling 1-800-908-9946. 2012 income tax software Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 income tax software Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 income tax software Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 income tax software If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2012 income tax software Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 income tax software gov and enter Where's My Amended Return? in the search box. 2012 income tax software You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 income tax software It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 income tax software Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 income tax software gov. 2012 income tax software Select the Payment tab on the front page of IRS. 2012 income tax software gov for more information. 2012 income tax software Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 income tax software Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 income tax software gov. 2012 income tax software Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2012 income tax software Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 income tax software gov. 2012 income tax software Request an Electronic Filing PIN by going to IRS. 2012 income tax software gov and entering Electronic Filing PIN in the search box. 2012 income tax software Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 income tax software Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 income tax software gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 income tax software An employee can answer questions about your tax account or help you set up a payment plan. 2012 income tax software Before you visit, check the Office Locator on IRS. 2012 income tax software gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 income tax software If you have a special need, such as a disability, you can request an appointment. 2012 income tax software Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 income tax software Apply for an Employer Identification Number (EIN). 2012 income tax software Go to IRS. 2012 income tax software gov and enter Apply for an EIN in the search box. 2012 income tax software Read the Internal Revenue Code, regulations, or other official guidance. 2012 income tax software Read Internal Revenue Bulletins. 2012 income tax software Sign up to receive local and national tax news and more by email. 2012 income tax software Just click on “subscriptions” above the search box on IRS. 2012 income tax software gov and choose from a variety of options. 2012 income tax software Phone. 2012 income tax software    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 income tax software Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 income tax software Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 income tax software gov, or download the IRS2Go app. 2012 income tax software Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 income tax software The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 income tax software Most VITA and TCE sites offer free electronic filing. 2012 income tax software Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 income tax software Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 income tax software Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2012 income tax software If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 income tax software The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 income tax software Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 income tax software Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 income tax software The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 income tax software Note, the above information is for our automated hotline. 2012 income tax software Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2012 income tax software Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 income tax software You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 income tax software It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 income tax software Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2012 income tax software You should receive your order within 10 business days. 2012 income tax software Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 income tax software If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2012 income tax software Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 income tax software The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 income tax software These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 income tax software Walk-in. 2012 income tax software   You can find a selection of forms, publications and services — in-person. 2012 income tax software Products. 2012 income tax software You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 income tax software Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 income tax software Services. 2012 income tax software You can walk in to your local TAC for face-to-face tax help. 2012 income tax software An employee can answer questions about your tax account or help you set up a payment plan. 2012 income tax software Before visiting, use the Office Locator tool on IRS. 2012 income tax software gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 income tax software Mail. 2012 income tax software   You can send your order for forms, instructions, and publications to the address below. 2012 income tax software You should receive a response within 10 business days after your request is received. 2012 income tax software Internal Revenue Service 1201 N. 2012 income tax software Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 income tax software The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 income tax software Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 income tax software   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 income tax software We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2012 income tax software You face (or your business is facing) an immediate threat of adverse action. 2012 income tax software You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 income tax software   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2012 income tax software Here's why we can help: TAS is an independent organization within the IRS. 2012 income tax software Our advocates know how to work with the IRS. 2012 income tax software Our services are free and tailored to meet your needs. 2012 income tax software We have offices in every state, the District of Columbia, and Puerto Rico. 2012 income tax software   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2012 income tax software   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 income tax software If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 income tax software Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2012 income tax software Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 income tax software Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 income tax software Sample W-2 Form This image is too large to be displayed in the current screen. 2012 income tax software Please click the link to view the image. 2012 income tax software Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

File Formats

Portable Document Format (PDF)

PDF is a file format based on the PostScript page description language that represents a document independently of the software or computer platform that created it. PDF files can be composed of text, graphics and images and can be read, browsed, searched and printed on most major operating systems using either the freely available viewing program, Adobe Reader, or other programs capable of reading PDF files.

Standard Generalized Markup Language (SGML) 

SGML is an international standard (ISO 8879) for defining and identifying the structure and content of documents. SGML files are plain text files that contain element identifiers or "tags" that identify the content and structure of a document (e.g., chapter, paragraph). SGML provides a syntax for describing these tags, their use, and their relationships.

HyperText Markup Language (HTML)

HTML, an SGML application, is used to define and present documents for web based applications. HTML contains a limited, fixed set of "tags" or markup to describe the content and structure of documents. Browsers (Netscape, Internet Explorer, etc.) interpret the markup and present the content.

Extensible Markup Language (XML)

XML is based on SGML and was developed with the needs of the Web in mind. It is more flexible than HTML and has fewer restrictions than SGML. XML has been designed for ease of implementation, and for interoperability with both SGML and HTML.

Text-Only (.txt) Files

These files are versions of IRS tax products that contain only ASCII text to allow compatibility with adaptive technology. All tables and graphical content are presented in text-only format to assist taxpayers who are visually impaired or blind. Text-only files can be opened by any word-processing program, including Microsoft Word, Notepad, and Wordpad. These files cannot be filled out or submitted to the IRS, but they present the information in an accessible manner.

Braille (.brf) Files

These files are formatted for printing through a Braille embosser to assist taxpayers who are visually impaired or blind. Sending these files to an embosser will produce a Braille version of the tax product. Taxpayers cannot submit .brf files or hard copy Braille to the IRS, but they provide valuable tax information in Braille format.

Page Last Reviewed or Updated: 17-Sep-2013

The 2012 Income Tax Software

2012 income tax software 5. 2012 income tax software   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. 2012 income tax software This chapter discusses the records you need to keep to prove these expenses. 2012 income tax software If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. 2012 income tax software You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. 2012 income tax software These plans are discussed in chapter 6 under Reimbursements . 2012 income tax software How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. 2012 income tax software You must be able to prove the elements listed across the top portion of the chart. 2012 income tax software You prove them by having the information and receipts (where needed) for the expenses listed in the first column. 2012 income tax software You cannot deduct amounts that you approximate or estimate. 2012 income tax software You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. 2012 income tax software You must generally prepare a written record for it to be considered adequate. 2012 income tax software This is because written evidence is more reliable than oral evidence alone. 2012 income tax software However, if you prepare a record on a computer, it is considered an adequate record. 2012 income tax software What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. 2012 income tax software You should also keep documentary evidence that, together with your record, will support each element of an expense. 2012 income tax software Documentary evidence. 2012 income tax software   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. 2012 income tax software Exception. 2012 income tax software   Documentary evidence is not needed if any of the following conditions apply. 2012 income tax software You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. 2012 income tax software ( Accountable plans and per diem allowances are discussed in chapter 6. 2012 income tax software ) Your expense, other than lodging, is less than $75. 2012 income tax software You have a transportation expense for which a receipt is not readily available. 2012 income tax software Adequate evidence. 2012 income tax software   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. 2012 income tax software   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. 2012 income tax software The name and location of the hotel. 2012 income tax software The dates you stayed there. 2012 income tax software Separate amounts for charges such as lodging, meals, and telephone calls. 2012 income tax software   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. 2012 income tax software The name and location of the restaurant. 2012 income tax software The number of people served. 2012 income tax software The date and amount of the expense. 2012 income tax software If a charge is made for items other than food and beverages, the receipt must show that this is the case. 2012 income tax software Canceled check. 2012 income tax software   A canceled check, together with a bill from the payee, ordinarily establishes the cost. 2012 income tax software However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. 2012 income tax software Duplicate information. 2012 income tax software   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. 2012 income tax software   You do not have to record amounts your employer pays directly for any ticket or other travel item. 2012 income tax software However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. 2012 income tax software Timely-kept records. 2012 income tax software   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. 2012 income tax software A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. 2012 income tax software   You do not need to write down the elements of every expense on the day of the expense. 2012 income tax software If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. 2012 income tax software   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. 2012 income tax software This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. 2012 income tax software Proving business purpose. 2012 income tax software   You must generally provide a written statement of the business purpose of an expense. 2012 income tax software However, the degree of proof varies according to the circumstances in each case. 2012 income tax software If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. 2012 income tax software Example. 2012 income tax software If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. 2012 income tax software You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. 2012 income tax software You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. 2012 income tax software Confidential information. 2012 income tax software   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. 2012 income tax software However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. 2012 income tax software What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. 2012 income tax software If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. 2012 income tax software Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. 2012 income tax software Documentary evidence can be receipts, paid bills, or similar evidence. 2012 income tax software If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. 2012 income tax software For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. 2012 income tax software Invoices of deliveries establish when you used the car for business. 2012 income tax software Table 5-1. 2012 income tax software How To Prove Certain Business Expenses IF you have expenses for . 2012 income tax software . 2012 income tax software THEN you must keep records that show details of the following elements . 2012 income tax software . 2012 income tax software . 2012 income tax software   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. 2012 income tax software Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. 2012 income tax software Dates you left and returned for each trip and number of days spent on business. 2012 income tax software Destination or area of your travel (name of city, town, or other designation). 2012 income tax software Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2012 income tax software    Relationship: N/A Entertainment Cost of each separate expense. 2012 income tax software Incidental expenses such as taxis, telephones, etc. 2012 income tax software , may be totaled on a daily basis. 2012 income tax software Date of entertainment. 2012 income tax software (Also see Business Purpose. 2012 income tax software ) Name and address or location of place of entertainment. 2012 income tax software Type of entertainment if not otherwise apparent. 2012 income tax software (Also see Business Purpose. 2012 income tax software ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. 2012 income tax software  For entertainment, the nature of the business discussion or activity. 2012 income tax software If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. 2012 income tax software    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. 2012 income tax software  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. 2012 income tax software Gifts Cost of the gift. 2012 income tax software Date of the gift. 2012 income tax software Description of the gift. 2012 income tax software   Transportation Cost of each separate expense. 2012 income tax software For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. 2012 income tax software Date of the expense. 2012 income tax software For car expenses, the date of the use of the car. 2012 income tax software Your business destination. 2012 income tax software Purpose: Business purpose for the expense. 2012 income tax software    Relationship: N/A Sampling. 2012 income tax software   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. 2012 income tax software You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. 2012 income tax software Example. 2012 income tax software You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. 2012 income tax software There is no other business use of the car, but you and your family use the car for personal purposes. 2012 income tax software You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. 2012 income tax software Invoices and bills show that your business use continues at the same rate during the later weeks of each month. 2012 income tax software Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. 2012 income tax software Exceptional circumstances. 2012 income tax software   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. 2012 income tax software This applies if all the following are true. 2012 income tax software You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . 2012 income tax software You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . 2012 income tax software You have presented other evidence for the element that is the best proof possible under the circumstances. 2012 income tax software Destroyed records. 2012 income tax software   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. 2012 income tax software Reasons beyond your control include fire, flood, and other casualties. 2012 income tax software    Table 5-2. 2012 income tax software Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. 2012 income tax software ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. 2012 income tax software Separating expenses. 2012 income tax software   Each separate payment is generally considered a separate expense. 2012 income tax software For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. 2012 income tax software You must record them separately in your records. 2012 income tax software Season or series tickets. 2012 income tax software   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. 2012 income tax software To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. 2012 income tax software You must keep records to show whether you use each ticket as a gift or entertainment. 2012 income tax software Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. 2012 income tax software See Entertainment tickets in chapter 2. 2012 income tax software Combining items. 2012 income tax software   You can make one daily entry in your record for reasonable categories of expenses. 2012 income tax software Examples are taxi fares, telephone calls, or other incidental travel costs. 2012 income tax software Meals should be in a separate category. 2012 income tax software You can include tips for meal-related services with the costs of the meals. 2012 income tax software   Expenses of a similar nature occurring during the course of a single event are considered a single expense. 2012 income tax software For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. 2012 income tax software Car expenses. 2012 income tax software   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. 2012 income tax software Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. 2012 income tax software Example. 2012 income tax software You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. 2012 income tax software You can account for these using a single record of miles driven. 2012 income tax software Gift expenses. 2012 income tax software   You do not always have to record the name of each recipient of a gift. 2012 income tax software A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. 2012 income tax software For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. 2012 income tax software Allocating total cost. 2012 income tax software   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. 2012 income tax software To do so, you must establish the number of persons who participated in the event. 2012 income tax software   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. 2012 income tax software See Allocating between business and nonbusiness in chapter 2. 2012 income tax software If your return is examined. 2012 income tax software    If your return is examined, you may have to provide additional information to the IRS. 2012 income tax software This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. 2012 income tax software    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. 2012 income tax software Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. 2012 income tax software Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. 2012 income tax software Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. 2012 income tax software Entertainment  (Detail in Schedule C)                                 4. 2012 income tax software Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. 2012 income tax software Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. 2012 income tax software ) (Detail mileage in Schedule A. 2012 income tax software ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. 2012 income tax software Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. 2012 income tax software 00 or more. 2012 income tax software Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. 2012 income tax software Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. 2012 income tax software A return filed early is considered filed on the due date. 2012 income tax software For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. 2012 income tax software You must keep records of the business use of your car for each year of the recovery period. 2012 income tax software See More-than-50%-use test in chapter 4 under Depreciation Deduction. 2012 income tax software Reimbursed for expenses. 2012 income tax software   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. 2012 income tax software However, you may have to prove your expenses if any of the following conditions apply. 2012 income tax software You claim deductions for expenses that are more than reimbursements. 2012 income tax software Your expenses are reimbursed under a nonaccountable plan. 2012 income tax software Your employer does not use adequate accounting procedures to verify expense accounts. 2012 income tax software You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. 2012 income tax software Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. 2012 income tax software Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. 2012 income tax software Prev  Up  Next   Home   More Online Publications