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Ez 1040 Form

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Ez 1040 Form

Ez 1040 form Publication 15 - Main Content Table of Contents 1. Ez 1040 form Employer Identification Number (EIN) 2. Ez 1040 form Who Are Employees?Relief provisions. Ez 1040 form Business Owned and Operated by Spouses 3. Ez 1040 form Family Employees 4. Ez 1040 form Employee's Social Security Number (SSN)Registering for SSNVS. Ez 1040 form 5. Ez 1040 form Wages and Other CompensationAccountable plan. Ez 1040 form Nonaccountable plan. Ez 1040 form Per diem or other fixed allowance. Ez 1040 form 50% test. Ez 1040 form Health Savings Accounts and medical savings accounts. Ez 1040 form Nontaxable fringe benefits. Ez 1040 form When fringe benefits are treated as paid. Ez 1040 form Valuation of fringe benefits. Ez 1040 form Withholding on fringe benefits. Ez 1040 form Depositing taxes on fringe benefits. Ez 1040 form 6. Ez 1040 form TipsOrdering rule. Ez 1040 form 7. Ez 1040 form Supplemental Wages 8. Ez 1040 form Payroll Period 9. Ez 1040 form Withholding From Employees' WagesIncome Tax Withholding Social Security and Medicare Taxes Part-Time Workers 10. Ez 1040 form Required Notice to Employees About the Earned Income Credit (EIC) 11. Ez 1040 form Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties 12. Ez 1040 form Filing Form 941 or Form 944 13. Ez 1040 form Reporting Adjustments to Form 941 or Form 944Current Period Adjustments Prior Period Adjustments Wage Repayments 14. Ez 1040 form Federal Unemployment (FUTA) TaxSuccessor employer. Ez 1040 form Household employees. Ez 1040 form When to deposit. Ez 1040 form Household employees. Ez 1040 form Electronic filing by reporting agents. Ez 1040 form 16. Ez 1040 form How To Use the Income Tax Withholding TablesWage Bracket Method Percentage Method Alternative Methods of Income Tax Withholding How To Get Tax Help 1. Ez 1040 form Employer Identification Number (EIN) If you are required to report employment taxes or give tax statements to employees or annuitants, you need an EIN. Ez 1040 form The EIN is a nine-digit number the IRS issues. Ez 1040 form The digits are arranged as follows: 00-0000000. Ez 1040 form It is used to identify the tax accounts of employers and certain others who have no employees. Ez 1040 form Use your EIN on all of the items you send to the IRS and SSA. Ez 1040 form For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN. Ez 1040 form If you do not have an EIN, you may apply for one online. Ez 1040 form Go to the IRS. Ez 1040 form gov and click on the Apply for an EIN Online link under Tools. Ez 1040 form 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. Ez 1040 form Do not use an SSN in place of an EIN. Ez 1040 form You should have only one EIN. Ez 1040 form If you have more than one and are not sure which one to use, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Ez 1040 form Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. Ez 1040 form The IRS will tell you which number to use. Ez 1040 form If you took over another employer's business (see Successor employer in section 9), do not use that employer's EIN. Ez 1040 form If you have applied for an EIN but do not have your EIN by the time a return is due, file a paper return and write “Applied For” and the date you applied for it in the space shown for the number. Ez 1040 form 2. Ez 1040 form Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Ez 1040 form See Publication 15-A for details on statutory employees and nonemployees. Ez 1040 form Employee status under common law. Ez 1040 form   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Ez 1040 form This is so even when you give the employee freedom of action. Ez 1040 form What matters is that you have the right to control the details of how the services are performed. Ez 1040 form See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Ez 1040 form   Generally, people in business for themselves are not employees. Ez 1040 form For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Ez 1040 form However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Ez 1040 form   If an employer-employee relationship exists, it does not matter what it is called. Ez 1040 form The employee may be called an agent or independent contractor. Ez 1040 form It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Ez 1040 form Statutory employees. Ez 1040 form   If someone who works for you is not an employee under the common law rules discussed earlier, do not withhold federal income tax from his or her pay, unless backup withholding applies. Ez 1040 form Although the following persons may not be common law employees, they are considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions. Ez 1040 form An agent (or commission) driver who delivers food, beverages (other than milk), laundry, or dry cleaning for someone else. Ez 1040 form A full-time life insurance salesperson who sells primarily for one company. Ez 1040 form A homeworker who works by guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. Ez 1040 form A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. Ez 1040 form The orders must be for merchandise for resale or supplies for use in the customer's business. Ez 1040 form The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Ez 1040 form    Statutory nonemployees. Ez 1040 form   Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Ez 1040 form They are generally treated as self-employed for all federal tax purposes, including income and employment taxes. Ez 1040 form H-2A agricultural workers. Ez 1040 form   On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Ez 1040 form Treating employees as nonemployees. Ez 1040 form   You will generally be liable for social security and Medicare taxes and withheld income tax if you do not deduct and withhold these taxes because you treated an employee as a nonemployee. Ez 1040 form You may be able to calculate your liability using special section 3509 rates for the employee share of social security and Medicare taxes and the federal income tax withholding. Ez 1040 form The applicable rates depend on whether you filed required Forms 1099. Ez 1040 form You cannot recover the employee share of social security, or Medicare tax, or income tax withholding from the employee if the tax is paid under section 3509. Ez 1040 form You are liable for the income tax withholding regardless of whether the employee paid income tax on the wages. Ez 1040 form You continue to owe the full employer share of social security and Medicare taxes. Ez 1040 form The employee remains liable for the employee share of social security and Medicare taxes. Ez 1040 form See Internal Revenue Code section 3509 for details. Ez 1040 form Also see the Instructions for Form 941-X. Ez 1040 form   Section 3509 rates are not available if you intentionally disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social security or Medicare taxes. Ez 1040 form Section 3509 is not available for reclassifying statutory employees. Ez 1040 form See Statutory employees , earlier in this section. Ez 1040 form   If the employer issued required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. Ez 1040 form 2% plus 20% of the employee rate (see the Instructions for Form 941-X). Ez 1040 form For Medicare taxes; employer rate of 1. Ez 1040 form 45% plus 20% of the employee rate of 1. Ez 1040 form 45%, for a total rate of 1. Ez 1040 form 74% of wages. Ez 1040 form For Additional Medicare Tax; 0. Ez 1040 form 18% (20% of the employee rate of 0. Ez 1040 form 9%) of wages subject to Additional Medicare Tax. Ez 1040 form For income tax withholding, the rate is 1. Ez 1040 form 5% of wages. Ez 1040 form   If the employer did not issue required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. Ez 1040 form 2% plus 40% of the employee rate (see the Instructions for Form 941-X). Ez 1040 form For Medicare taxes; employer rate of 1. Ez 1040 form 45% plus 40% of the employee rate of 1. Ez 1040 form 45%, for a total rate of 2. Ez 1040 form 03% of wages. Ez 1040 form For Additional Medicare Tax; 0. Ez 1040 form 36% (40% of the employee rate of 0. Ez 1040 form 9%) of wages subject to Additional Medicare Tax. Ez 1040 form For income tax withholding, the rate is 3. Ez 1040 form 0% of wages. Ez 1040 form Relief provisions. Ez 1040 form   If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. Ez 1040 form To get this relief, you must file all required federal tax returns, including information returns, on a basis consistent with your treatment of the worker. Ez 1040 form You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. Ez 1040 form See Publication 1976, Do You Qualify for Relief Under Section 530. Ez 1040 form IRS help. Ez 1040 form   If you want the IRS to determine whether a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Ez 1040 form Voluntary Classification Settlement Program (VCSP). Ez 1040 form   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Ez 1040 form To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Ez 1040 form For more information visit IRS. Ez 1040 form gov and enter “VCSP” in the search box. Ez 1040 form Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Ez 1040 form See Publication 541, Partnerships, for more details. Ez 1040 form The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Ez 1040 form Exception—Qualified joint venture. Ez 1040 form   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Ez 1040 form A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Ez 1040 form   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Ez 1040 form Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Ez 1040 form   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Ez 1040 form If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Ez 1040 form Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Ez 1040 form However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Ez 1040 form    Note. Ez 1040 form If your spouse is your employee, not your partner, see One spouse employed by another in section 3. Ez 1040 form   For more information on qualified joint ventures, visit IRS. Ez 1040 form gov and enter “qualified joint venture” in the search box. Ez 1040 form Exception—Community income. Ez 1040 form   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Ez 1040 form S. Ez 1040 form possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Ez 1040 form You may still make an election to be taxed as a qualified joint venture instead of a partnership. Ez 1040 form See Exception—Qualified joint venture , earlier. Ez 1040 form 3. Ez 1040 form Family Employees Child employed by parents. Ez 1040 form   Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. Ez 1040 form If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they are not subject to social security and Medicare taxes until the child reaches age 21. Ez 1040 form However, see Covered services of a child or spouse , later in this section. Ez 1040 form Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, are not subject to FUTA tax. Ez 1040 form Payments for the services of a child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child is not regularly employed to do such work. Ez 1040 form One spouse employed by another. Ez 1040 form   The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. Ez 1040 form However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, are not subject to social security, Medicare, and FUTA taxes. Ez 1040 form Covered services of a child or spouse. Ez 1040 form   The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for: A corporation, even if it is controlled by the child's parent or the individual's spouse; A partnership, even if the child's parent is a partner, unless each partner is a parent of the child; A partnership, even if the individual's spouse is a partner; or An estate, even if it is the estate of a deceased parent. Ez 1040 form Parent employed by son or daughter. Ez 1040 form   When the employer is a son or daughter employing his or her parent the following rules apply. Ez 1040 form Payments for the services of a parent in the son’s or daughter’s (the employer’s) trade or business are subject to income tax withholding and social security and Medicare taxes. Ez 1040 form Payments for the services of a parent not in the son’s or daughter’s (the employer’s) trade or business are generally not subject to social security and Medicare taxes. Ez 1040 form    Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply: The parent is employed by his or her son or daughter; The son or daughter (the employer) has a child or stepchild living in the home; The son or daughter (the employer) is a widow or widower, divorced, or living with a spouse who, because of a mental or physical condition, cannot care for the child or stepchild for at least 4 continuous weeks in a calendar quarter; and The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition. Ez 1040 form   Payments made to a parent employed by his or her child are not subject to FUTA tax, regardless of the type of services provided. Ez 1040 form 4. Ez 1040 form Employee's Social Security Number (SSN) You are required to get each employee's name and SSN and to enter them on Form W-2. Ez 1040 form This requirement also applies to resident and nonresident alien employees. Ez 1040 form You should ask your employee to show you his or her social security card. Ez 1040 form The employee may show the card if it is available. Ez 1040 form Do not accept a social security card that says “Not valid for employment. Ez 1040 form ” A social security number issued with this legend does not permit employment. Ez 1040 form You may, but are not required to, photocopy the social security card if the employee provides it. Ez 1040 form If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Ez 1040 form See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Ez 1040 form Applying for a social security card. Ez 1040 form   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. Ez 1040 form You can get Form SS-5 at SSA offices, by calling 1-800-772-1213, or from the SSA website at www. Ez 1040 form socialsecurity. Ez 1040 form gov/online/ss-5. Ez 1040 form html. Ez 1040 form The employee must complete and sign Form SS-5; it cannot be filed by the employer. Ez 1040 form You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Ez 1040 form Applying for a social security number. Ez 1040 form   If you file Form W-2 on paper and your employee applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Ez 1040 form If you are filing electronically, enter all zeros (000-00-000) in the social security number field. Ez 1040 form When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Ez 1040 form Furnish copies B, C, and 2 of Form W-2c to the employee. Ez 1040 form Up to 25 Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now be filed per session over the Internet, with no limit on the number of sessions. Ez 1040 form For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Ez 1040 form socialsecurity. Ez 1040 form gov/employer. Ez 1040 form Advise your employee to correct the SSN on his or her original Form W-2. Ez 1040 form Correctly record the employee's name and SSN. Ez 1040 form   Record the name and number of each employee as they are shown on the employee's social security card. Ez 1040 form If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Ez 1040 form Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Ez 1040 form If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. Ez 1040 form It is not necessary to correct other years if the previous name and number were used for years before the most recent Form W-2. Ez 1040 form IRS individual taxpayer identification numbers (ITINs) for aliens. Ez 1040 form   Do not accept an ITIN in place of an SSN for employee identification or for work. Ez 1040 form An ITIN is only available to resident and nonresident aliens who are not eligible for U. Ez 1040 form S. Ez 1040 form employment and need identification for other tax purposes. Ez 1040 form You can identify an ITIN because it is a nine-digit number, beginning with the number “9” with either a “7” or “8” as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN). Ez 1040 form    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Ez 1040 form If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier. Ez 1040 form Do not use an ITIN in place of an SSN on Form W-2. Ez 1040 form Verification of social security numbers. Ez 1040 form   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Ez 1040 form Visit www. Ez 1040 form socialsecurity. Ez 1040 form gov/employer/ssnv. Ez 1040 form htm for more information. Ez 1040 form Registering for SSNVS. Ez 1040 form   You must register online and receive authorization from your employer to use SSNVS. Ez 1040 form To register, visit SSA's website at www. Ez 1040 form ssa. Ez 1040 form gov/employer and click on the Business Services Online link. Ez 1040 form Follow the registration instructions to obtain a user identification (ID) and password. Ez 1040 form You will need to provide the following information about yourself and your company. Ez 1040 form Name. Ez 1040 form SSN. Ez 1040 form Date of birth. Ez 1040 form Type of employer. Ez 1040 form EIN. Ez 1040 form Company name, address, and telephone number. Ez 1040 form Email address. Ez 1040 form   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Ez 1040 form You must enter the activation code online to use SSNVS. Ez 1040 form 5. Ez 1040 form Wages and Other Compensation Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. Ez 1040 form The pay may be in cash or in other forms. Ez 1040 form It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. Ez 1040 form It does not matter how you measure or make the payments. Ez 1040 form Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. Ez 1040 form Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes. Ez 1040 form More information. Ez 1040 form   See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. Ez 1040 form Also, see section 15 for exceptions to the general rules for wages. Ez 1040 form Publication 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. Ez 1040 form Publication 15-B provides information on other forms of compensation, including: Accident and health benefits, Achievement awards, Adoption assistance, Athletic facilities, De minimis (minimal) benefits, Dependent care assistance, Educational assistance, Employee discounts, Employee stock options, Employer-provided cell phones, Group-term life insurance coverage, Health Savings Accounts, Lodging on your business premises, Meals, Moving expense reimbursements, No-additional-cost services, Retirement planning services, Transportation (commuting) benefits, Tuition reduction, and Working condition benefits. Ez 1040 form Employee business expense reimbursements. Ez 1040 form   A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' business expenses. Ez 1040 form How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. Ez 1040 form If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement. Ez 1040 form   These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for a deduction by the employee. Ez 1040 form Accountable plan. Ez 1040 form   To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules. Ez 1040 form They must have paid or incurred deductible expenses while performing services as your employees. Ez 1040 form The reimbursement or advance must be paid for the expense and must not be an amount that would have otherwise been paid by the employee. Ez 1040 form They must substantiate these expenses to you within a reasonable period of time. Ez 1040 form They must return any amounts in excess of substantiated expenses within a reasonable period of time. Ez 1040 form   Amounts paid under an accountable plan are not wages and are not subject to income, social security, Medicare, and FUTA taxes. Ez 1040 form   If the expenses covered by this arrangement are not substantiated (or amounts in excess of substantiated expenses are not returned within a reasonable period of time), the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan. Ez 1040 form This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time. Ez 1040 form   A reasonable period of time depends on the facts and circumstances. Ez 1040 form Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. Ez 1040 form Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them to either return or adequately account for outstanding amounts and they do so within 120 days. Ez 1040 form Nonaccountable plan. Ez 1040 form   Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. Ez 1040 form Your payments are treated as paid under a nonaccountable plan if: Your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, You advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount he or she does not use for business expenses, You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or You pay an amount as a reimbursement you would have otherwise paid as wages. Ez 1040 form   See section 7 for more information on supplemental wages. Ez 1040 form Per diem or other fixed allowance. Ez 1040 form   You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure. Ez 1040 form In these cases, your employee is considered to have accounted to you if your reimbursement does not exceed rates established by the Federal Government. Ez 1040 form The 2013 standard mileage rate for auto expenses was 56. Ez 1040 form 5 cents per mile. Ez 1040 form The rate for 2014 is 56 cents per mile. Ez 1040 form   The government per diem rates for meals and lodging in the continental United States are listed in Publication 1542, Per Diem Rates. Ez 1040 form Other than the amount of these expenses, your employees' business expenses must be substantiated (for example, the business purpose of the travel or the number of business miles driven). Ez 1040 form   If the per diem or allowance paid exceeds the amounts substantiated, you must report the excess amount as wages. Ez 1040 form This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. Ez 1040 form Show the amount equal to the substantiated amount (for example, the nontaxable portion) in box 12 of Form W-2 using code “L. Ez 1040 form ” Wages not paid in money. Ez 1040 form   If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you are said to pay them “in kind. Ez 1040 form ” Payments in kind may be in the form of goods, lodging, food, clothing, or services. Ez 1040 form Generally, the fair market value of such payments at the time they are provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes. Ez 1040 form   However, noncash payments for household work, agricultural labor, and service not in the employer's trade or business are exempt from social security, Medicare, and FUTA taxes. Ez 1040 form Withhold income tax on these payments only if you and the employee agree to do so. Ez 1040 form Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment. Ez 1040 form Moving expenses. Ez 1040 form   Reimbursed and employer-paid qualified moving expenses (those that would otherwise be deductible by the employee) paid under an accountable plan are not includible in an employee's income unless you have knowledge the employee deducted the expenses in a prior year. Ez 1040 form Reimbursed and employer-paid nonqualified moving expenses are includible in income and are subject to employment taxes and income tax withholding. Ez 1040 form For more information on moving expenses, see Publication 521, Moving Expenses. Ez 1040 form Meals and lodging. Ez 1040 form   The value of meals is not taxable income and is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer's convenience and on the employer's premises. Ez 1040 form The value of lodging is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer's convenience, on the employer's premises, and as a condition of employment. Ez 1040 form    “For the convenience of the employer” means you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. Ez 1040 form For example, meals you provide at the place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience. Ez 1040 form   However, whether meals or lodging are provided for the convenience of the employer depends on all of the facts and circumstances. Ez 1040 form A written statement that the meals or lodging are for your convenience is not sufficient. Ez 1040 form 50% test. Ez 1040 form   If over 50% of the employees who are provided meals on an employer's business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. Ez 1040 form If this 50% test is met, the value of the meals is excludable from income for all employees and is not subject to federal income tax withholding or employment taxes. Ez 1040 form For more information, see Publication 15-B. Ez 1040 form Health insurance plans. Ez 1040 form   If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments are not wages and are not subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. Ez 1040 form Generally, this exclusion also applies to qualified long-term care insurance contracts. Ez 1040 form However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). Ez 1040 form For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the wages only for employees and their dependents or for a class or classes of employees and their dependents. Ez 1040 form See Announcement 92-16 for more information. Ez 1040 form You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5. Ez 1040 form Health Savings Accounts and medical savings accounts. Ez 1040 form   Your contributions to an employee's Health Savings Account (HSA) or Archer medical savings account (MSA) are not subject to social security, Medicare, or FUTA taxes, or federal income tax withholding if it is reasonable to believe at the time of payment of the contributions they will be excludable from the income of the employee. Ez 1040 form To the extent it is not reasonable to believe they will be excludable, your contributions are subject to these taxes. Ez 1040 form Employee contributions to their HSAs or MSAs through a payroll deduction plan must be included in wages and are subject to social security, Medicare, and FUTA taxes and income tax withholding. Ez 1040 form However, HSA contributions made under a salary reduction arrangement in a section 125 cafeteria plan are not wages and are not subject to employment taxes or withholding. Ez 1040 form For more information, see the Instructions for Form 8889, Health Savings Accounts (HSAs). Ez 1040 form Medical care reimbursements. Ez 1040 form   Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan are not wages and are not subject to social security, Medicare, and FUTA taxes, or income tax withholding. Ez 1040 form See Publication 15-B for an exception for highly compensated employees. Ez 1040 form Differential wage payments. Ez 1040 form   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer. Ez 1040 form   Differential wage payments are wages for income tax withholding, but are not subject to social security, Medicare, or FUTA taxes. Ez 1040 form Employers should report differential wage payments in box 1 of Form W-2. Ez 1040 form For more information about the tax treatment of differential wage payments, visit IRS. Ez 1040 form gov and enter “employees in a combat zone” in the search box. Ez 1040 form Fringe benefits. Ez 1040 form   You generally must include fringe benefits in an employee's gross income (but see Nontaxable fringe benefits next). Ez 1040 form The benefits are subject to income tax withholding and employment taxes. Ez 1040 form Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Ez 1040 form In general, the amount you must include is the amount by which the fair market value of the benefits is more than the sum of what the employee paid for it plus any amount the law excludes. Ez 1040 form There are other special rules you and your employees may use to value certain fringe benefits. Ez 1040 form See Publication 15-B for more information. Ez 1040 form Nontaxable fringe benefits. Ez 1040 form   Some fringe benefits are not taxable (or are minimally taxable) if certain conditions are met. Ez 1040 form See Publication 15-B for details. Ez 1040 form The following are some examples of nontaxable fringe benefits. Ez 1040 form Services provided to your employees at no additional cost to you. Ez 1040 form Qualified employee discounts. Ez 1040 form Working condition fringes that are property or services the employee could deduct as a business expense if he or she had paid for it. Ez 1040 form Examples include a company car for business use and subscriptions to business magazines. Ez 1040 form Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals are not furnished at below cost). Ez 1040 form Qualified transportation fringes subject to specified conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass, and qualified parking). Ez 1040 form Qualified moving expense reimbursement. Ez 1040 form See Moving expenses , earlier in this section, for details. Ez 1040 form The use of on-premises athletic facilities, if substantially all of the use is by employees, their spouses, and their dependent children. Ez 1040 form Qualified tuition reduction an educational organization provides to its employees for education. Ez 1040 form For more information, see Publication 970, Tax Benefits for Education. Ez 1040 form Employer-provided cell phones provided primarily for a noncompensatory business reason. Ez 1040 form   However, do not exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis. Ez 1040 form No-additional-cost services. Ez 1040 form Qualified employee discounts. Ez 1040 form Meals provided at an employer operated eating facility. Ez 1040 form Reduced tuition for education. Ez 1040 form  For more information, including the definition of a highly compensated employee, see Publication 15-B. Ez 1040 form When fringe benefits are treated as paid. Ez 1040 form   You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose as long as you treat the benefits as paid at least once a year. Ez 1040 form You do not have to make a formal choice of payment dates or notify the IRS of the dates you choose. Ez 1040 form You do not have to make this choice for all employees. Ez 1040 form You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year. Ez 1040 form See Publication 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December. Ez 1040 form Valuation of fringe benefits. Ez 1040 form   Generally, you must determine the value of fringe benefits no later than January 31 of the next year. Ez 1040 form Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time. Ez 1040 form Withholding on fringe benefits. Ez 1040 form   You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the optional flat 25% supplemental wage rate. Ez 1040 form However, see Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages during the calendar year in section 7. Ez 1040 form   You may choose not to withhold income tax on the value of an employee's personal use of a vehicle you provide. Ez 1040 form You must, however, withhold social security and Medicare taxes on the use of the vehicle. Ez 1040 form See Publication 15-B for more information on this election. Ez 1040 form Depositing taxes on fringe benefits. Ez 1040 form   Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid. Ez 1040 form To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period. Ez 1040 form   If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return. Ez 1040 form See Valuation of fringe benefits , earlier. Ez 1040 form If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit penalty. Ez 1040 form See section 11 for information on deposit penalties. Ez 1040 form   If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W-2. Ez 1040 form However, you must recover the income taxes before April 1 of the following year. Ez 1040 form Sick pay. Ez 1040 form   In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. Ez 1040 form These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. Ez 1040 form In either case, these payments are subject to social security, Medicare, and FUTA taxes. Ez 1040 form Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Ez 1040 form The payments are always subject to federal income tax. Ez 1040 form See Publication 15-A for more information. Ez 1040 form 6. Ez 1040 form Tips Tips your employee receives from customers are generally subject to withholding. Ez 1040 form Your employee must report cash tips to you by the 10th of the month after the month the tips are received. Ez 1040 form The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Ez 1040 form Both directly and indirectly tipped employees must report tips to you. Ez 1040 form No report is required for months when tips are less than $20. Ez 1040 form Your employee reports the tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Ez 1040 form The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period the report covers, and The total of tips received during the month or period. Ez 1040 form Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer. Ez 1040 form You are permitted to establish a system for electronic tip reporting by employees. Ez 1040 form See Regulations section 31. Ez 1040 form 6053-1(d). Ez 1040 form Collecting taxes on tips. Ez 1040 form   You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. Ez 1040 form The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Ez 1040 form If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax. Ez 1040 form   You can collect these taxes from the employee's wages or from other funds he or she makes available. Ez 1040 form See Tips treated as supplemental wages in section 7 for more information. Ez 1040 form Stop collecting the employee social security tax when his or her wages and tips for tax year 2014 reach $117,000; collect the income and employee Medicare taxes for the whole year on all wages and tips. Ez 1040 form You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. Ez 1040 form You are responsible for the employer Medicare tax for the whole year on all wages and tips. Ez 1040 form File Form 941 or Form 944 to report withholding and employment taxes on tips. Ez 1040 form Ordering rule. Ez 1040 form   If, by the 10th of the month after the month for which you received an employee's report on tips, you do not have enough employee funds available to deduct the employee tax, you no longer have to collect it. Ez 1040 form If there are not enough funds available, withhold taxes in the following order. Ez 1040 form Withhold on regular wages and other compensation. Ez 1040 form Withhold social security and Medicare taxes on tips. Ez 1040 form Withhold income tax on tips. Ez 1040 form Reporting tips. Ez 1040 form   Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 and on Form 941, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Ez 1040 form Report an adjustment on Form 941, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Ez 1040 form Enter the amount of uncollected social security tax and Medicare tax on Form W-2, box 12, with codes “A” and “B. Ez 1040 form ” Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Ez 1040 form See section 13 and the General Instructions for Forms W-2 and W-3. Ez 1040 form   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Ez 1040 form See Revenue Ruling 2012-18, 2012-26 I. Ez 1040 form R. Ez 1040 form B. Ez 1040 form 1032, available at www. Ez 1040 form irs. Ez 1040 form gov/irb/2012-26_IRB/ar07. Ez 1040 form html. Ez 1040 form Allocated tips. Ez 1040 form   If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances. Ez 1040 form However, do not withhold income, social security, or Medicare taxes on allocated tips. Ez 1040 form   A large food or beverage establishment is one that provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year. Ez 1040 form   The tips may be allocated by one of three methods—hours worked, gross receipts, or good faith agreement. Ez 1040 form For information about these allocation methods, including the requirement to file Forms 8027 electronically if 250 or more forms are filed, see the Instructions for Form 8027. Ez 1040 form For information on filing Form 8027 electronically with the IRS, see Publication 1239. Ez 1040 form Tip Rate Determination and Education Program. Ez 1040 form   Employers may participate in the Tip Rate Determination and Education Program. Ez 1040 form The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. Ez 1040 form The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Ez 1040 form A tip agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. Ez 1040 form To get more information about TRDA and TRAC agreements, see Publication 3144, Tips on Tips. Ez 1040 form Additionally, visit IRS. Ez 1040 form gov and enter “MSU tips” in the search box to get more information about GITCA, TRDA, or TRAC agreements. Ez 1040 form 7. Ez 1040 form Supplemental Wages Supplemental wages are wage payments to an employee that are not regular wages. Ez 1040 form They include, but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, and payments for nondeductible moving expenses. Ez 1040 form Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Ez 1040 form How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. Ez 1040 form See Regulations section 31. Ez 1040 form 3402(g)-1 for additional guidance for wages paid after January 1, 2007. Ez 1040 form Also see Revenue Ruling 2008-29, 2008-24 I. Ez 1040 form R. Ez 1040 form B. Ez 1040 form 1149, available at www. Ez 1040 form irs. Ez 1040 form gov/irb/2008-24_IRB/ar08. Ez 1040 form html. Ez 1040 form Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year. Ez 1040 form   Special rules apply to the extent supplemental wages paid to any one employee during the calendar year exceed $1 million. Ez 1040 form If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 39. Ez 1040 form 6% (or the highest rate of income tax for the year). Ez 1040 form Withhold using the 39. Ez 1040 form 6% rate without regard to the employee's Form W-4. Ez 1040 form In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. Ez 1040 form For more information, see Treasury Decision 9276, 2006-37 I. Ez 1040 form R. Ez 1040 form B. Ez 1040 form 423, available at www. Ez 1040 form irs. Ez 1040 form gov/irb/2006-37_IRB/ar09. Ez 1040 form html. Ez 1040 form Withholding on supplemental wage payments to an employee who does not receive $1 million of supplemental wages during the calendar year. Ez 1040 form   If the supplemental wages paid to the employee during the calendar year are less than or equal to $1 million, the following rules apply in determining the amount of income tax to be withheld. Ez 1040 form Supplemental wages combined with regular wages. Ez 1040 form   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period. Ez 1040 form Supplemental wages identified separately from regular wages. Ez 1040 form   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold income tax from your employee's regular wages. Ez 1040 form If you withheld income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Ez 1040 form Withhold a flat 25% (no other percentage allowed). Ez 1040 form If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Ez 1040 form If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Ez 1040 form Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Ez 1040 form Subtract the tax withheld from the regular wages. Ez 1040 form Withhold the remaining tax from the supplemental wages. Ez 1040 form If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and the previous supplemental wage payments, and withhold the remaining tax. Ez 1040 form If you did not withhold income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b. Ez 1040 form This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Ez 1040 form Regardless of the method you use to withhold income tax on supplemental wages, they are subject to social security, Medicare, and FUTA taxes. Ez 1040 form Example 1. Ez 1040 form You pay John Peters a base salary on the 1st of each month. Ez 1040 form He is single and claims one withholding allowance. Ez 1040 form In January he is paid $1,000. Ez 1040 form Using the wage bracket tables, you withhold $50 from this amount. Ez 1040 form In February, he receives salary of $1,000 plus a commission of $2,000, which you combine with regular wages and do not separately identify. Ez 1040 form You figure the withholding based on the total of $3,000. Ez 1040 form The correct withholding from the tables is $338. Ez 1040 form Example 2. Ez 1040 form You pay Sharon Warren a base salary on the 1st of each month. Ez 1040 form She is single and claims one allowance. Ez 1040 form Her May 1 pay is $2,000. Ez 1040 form Using the wage bracket tables, you withhold $188. Ez 1040 form On May 14 she receives a bonus of $1,000. Ez 1040 form Electing to use supplemental wage withholding method 1-b, you: Add the bonus amount to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 = $3,000). Ez 1040 form Determine the amount of withholding on the combined $3,000 amount to be $338 using the wage bracket tables. Ez 1040 form Subtract the amount withheld from wages on the most recent base salary pay date (May 1) from the combined withholding amount ($338 – $188 = $150). Ez 1040 form Withhold $150 from the bonus payment. Ez 1040 form Example 3. Ez 1040 form The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus. Ez 1040 form You withhold 25% of $1,000, or $250, from Sharon's bonus payment. Ez 1040 form Example 4. Ez 1040 form The facts are the same as in Example 2, except you elect to pay Sharon a second bonus of $2,000 on May 28. Ez 1040 form Using supplemental wage withholding method 1-b, you: Add the first and second bonus amounts to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 + $2,000 = $5,000). Ez 1040 form Determine the amount of withholding on the combined $5,000 amount to be $781 using the wage bracket tables. Ez 1040 form Subtract the amounts withheld from wages on the most recent base salary pay date (May 1) and the amounts withheld from the first bonus payment from the combined withholding amount ($781 – $188 – $150 = $443). Ez 1040 form Withhold $443 from the second bonus payment. Ez 1040 form Tips treated as supplemental wages. Ez 1040 form   Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available. Ez 1040 form If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. Ez 1040 form If you have not withheld income tax from the regular wages, add the tips to the regular wages. Ez 1040 form Then withhold income tax on the total. Ez 1040 form If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b discussed earlier in this section under Supplemental wages identified separately from regular wages. Ez 1040 form Vacation pay. Ez 1040 form   Vacation pay is subject to withholding as if it were a regular wage payment. Ez 1040 form When vacation pay is in addition to regular wages for the vacation period, treat it as a supplemental wage payment. Ez 1040 form If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it. Ez 1040 form 8. Ez 1040 form Payroll Period Your payroll period is a period of service for which you usually pay wages. Ez 1040 form When you have a regular payroll period, withhold income tax for that time period even if your employee does not work the full period. Ez 1040 form No regular payroll period. Ez 1040 form   When you do not have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. Ez 1040 form Figure the number of days (including Sundays and holidays) in the period covered by the wage payment. Ez 1040 form If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number of days from the payment period to the latest of: The last wage payment made during the same calendar year, The date employment began, if during the same calendar year, or January 1 of the same year. Ez 1040 form Employee paid for period less than 1 week. Ez 1040 form   When you pay an employee for a period of less than one week, and the employee signs a statement under penalties of perjury indicating he or she is not working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. Ez 1040 form If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. Ez 1040 form You then figure withholding based on the daily or miscellaneous period. Ez 1040 form 9. Ez 1040 form Withholding From Employees' Wages Income Tax Withholding Using Form W-4 to figure withholding. Ez 1040 form   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Ez 1040 form Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Ez 1040 form Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Ez 1040 form irs. Ez 1040 form gov/individuals for help in determining how many withholding allowances to claim on their Forms W-4. Ez 1040 form   Ask all new employees to give you a signed Form W-4 when they start work. Ez 1040 form Make the form effective with the first wage payment. Ez 1040 form If a new employee does not give you a completed Form W-4, withhold income tax as if he or she is single, with no withholding allowances. Ez 1040 form Form in Spanish. Ez 1040 form   You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, to your Spanish-speaking employees. Ez 1040 form For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Ez 1040 form The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP). Ez 1040 form Electronic system to receive Form W-4. Ez 1040 form   You may establish a system to electronically receive Forms W-4 from your employees. Ez 1040 form See Regulations section 31. Ez 1040 form 3402(f)(5)-1(c) for more information. Ez 1040 form Effective date of Form W-4. Ez 1040 form   A Form W-4 remains in effect until the employee gives you a new one. Ez 1040 form When you receive a new Form W-4 from an employee, do not adjust withholding for pay periods before the effective date of the new form. Ez 1040 form If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Ez 1040 form For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Ez 1040 form A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Ez 1040 form Successor employer. Ez 1040 form   If you are a successor employer (see Successor employer , later in this section), secure new Forms W-4 from the transferred employees unless the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. Ez 1040 form See Revenue Procedure 2004-53, 2004-34 I. Ez 1040 form R. Ez 1040 form B. Ez 1040 form 320, available at www. Ez 1040 form irs. Ez 1040 form gov/irb/2004-34_IRB/ar13. Ez 1040 form html. Ez 1040 form Completing Form W-4. Ez 1040 form   The amount of any federal income tax withholding must be based on marital status and withholding allowances. Ez 1040 form Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Ez 1040 form However, an employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Ez 1040 form Employees may claim fewer withholding allowances than they are entitled to claim. Ez 1040 form They may wish to claim fewer allowances to ensure they have enough withholding or to offset the tax on other sources of taxable income not subject to withholding. Ez 1040 form See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Ez 1040 form Along with Form W-4, you may wish to order Publication 505 for use by your employees. Ez 1040 form Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Ez 1040 form If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Ez 1040 form Exemption from federal income tax withholding. Ez 1040 form   Generally, an employee may claim exemption from federal income tax withholding because he or she had no income tax liability last year and expects none this year. Ez 1040 form See the Form W-4 instructions for more information. Ez 1040 form However, the wages are still subject to social security and Medicare taxes. Ez 1040 form See also Invalid Forms W-4 , later in this section. Ez 1040 form   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Ez 1040 form To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Ez 1040 form If the employee does not give you a new Form W-4 by February 15, begin withholding based on the last Form W-4 for the employee that did not claim an exemption from withholding or, if one was not filed, then withhold tax as if he or she is single with zero withholding allowances. Ez 1040 form If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but do not refund any taxes already withheld. Ez 1040 form Withholding income taxes on the wages of nonresident alien employees. Ez 1040 form   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Ez 1040 form However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Ez 1040 form Also see section 3 of Publication 51 (Circular A), Agricultural Employer's Tax Guide, for guidance on H-2A visa workers. Ez 1040 form Withholding adjustment for nonresident alien employees. Ez 1040 form   For 2014, apply the procedure discussed next to figure the amount of income tax to withhold from the wages of nonresident alien employees performing services within the United States. Ez 1040 form Nonresident alien students from India and business apprentices from India are not subject to this procedure. Ez 1040 form Instructions. Ez 1040 form   To figure how much income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps. Ez 1040 form Step 1. Ez 1040 form   Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart below for the applicable payroll period. Ez 1040 form    Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only   Payroll Period Add Additional     Weekly $ 43. Ez 1040 form 30     Biweekly 86. Ez 1040 form 50     Semimonthly 93. Ez 1040 form 80     Monthly 187. Ez 1040 form 50     Quarterly 562. Ez 1040 form 50     Semiannually 1,125. Ez 1040 form 00     Annually 2,250. Ez 1040 form 00     Daily or Miscellaneous (each day of the payroll period) 8. Ez 1040 form 70   Step 2. Ez 1040 form   Use the amount figured in Step 1 and the number of withholding allowances claimed (generally limited to one allowance) to figure income tax withholding. Ez 1040 form Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount from Table 5. Ez 1040 form Percentage Method—2014 Amount for One Withholding Allowance shown on page 41. Ez 1040 form If you are using the Percentage Method Tables for Income Tax Withholding, provided on pages 43–44, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure the income tax withholding. Ez 1040 form If you are using the Wage Bracket Method for Income Tax Withholding, provided on pages 45–64, use the amount figured in Step 1 and the number of withholding allowances to figure income tax withholding. Ez 1040 form The amounts from the chart above are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. Ez 1040 form The amounts from the chart should not be included in any box on the employee's Form W-2 and do not increase the income tax liability of the employee. Ez 1040 form Also, the amounts from the chart do not increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Ez 1040 form This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Ez 1040 form Example. Ez 1040 form An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Ez 1040 form The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on Form W-4, line 6 (see Nonresident alien employee's Form W-4 , later in this section). Ez 1040 form The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $86. Ez 1040 form 50 from the chart under Step 1 ($586. Ez 1040 form 50 total). Ez 1040 form The employer then applies the applicable tables to determine the income tax withholding for nonresident aliens (see Step 2 ). Ez 1040 form Reminder: If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure income tax withholding. Ez 1040 form The $86. Ez 1040 form 50 added to wages for calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. Ez 1040 form Also, the $86. Ez 1040 form 50 added to wages does not affect the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Ez 1040 form Supplemental wage payment. Ez 1040 form   This procedure for determining the amount of income tax withholding does not apply to a supplemental wage payment (see section 7) if the 39. Ez 1040 form 6% mandatory flat rate withholding applies or if the 25% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment. Ez 1040 form Nonresident alien employee's Form W-4. Ez 1040 form   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding, Request withholding as if they are single, regardless of their actual marital status, Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or a student or business apprentice from India, he or she may claim more than one allowance), and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Ez 1040 form   If you maintain an electronic Form W-4 system, you should provide a field for nonresident aliens to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Ez 1040 form A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Ez 1040 form Form 8233. Ez 1040 form   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Ez 1040 form See Publication 515 for details. Ez 1040 form IRS review of requested Forms W-4. Ez 1040 form   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Ez 1040 form You may also be directed to send certain Forms W-4 to the IRS. Ez 1040 form You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Ez 1040 form Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Ez 1040 form The IRS may also require you to submit copies of Form W-4 to the IRS as directed by Treasury Decision 9337, 2007-35 I. Ez 1040 form R. Ez 1040 form B. Ez 1040 form 455, which is available at www. Ez 1040 form irs. Ez 1040 form gov/irb/2007-35_IRB/ar10. Ez 1040 form html. Ez 1040 form When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Ez 1040 form After submitting a copy of a requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Ez 1040 form However, if the IRS later notifies you in writing the employee is not entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the IRS notice (commonly referred to as a "lock-in letter
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Contact My Local Office in Minnesota

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bloomington 1550 American Blvd. East
Suite 700
Bloomington, MN 55425

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(651) 312-8082 
Duluth  515 W. First St.
Duluth, MN 55802 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(218) 626-1624 
Mankato  1921 Excel Dr.
Mankato, MN 56001 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(507) 625-4977 
Minneapolis  250 Marquette Ave.
Minneapolis, MN 55401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(651) 312-8082 
Rochester  310 South. Broadway
Rochester, MN 55904

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(507) 281-3044 
St. Cloud  3800 8th Street North
St. Cloud, MN 56303 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(320) 251-9261 
St. Paul  430 North Wabasha Street
St. Paul, MN 55101
(Physical address only) 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(651) 312-8082 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).
 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (651) 312-7999 in Minneapolis/St. Paul or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
U.S. Bank Financial Center 
1550 American Blvd., E. 
Stop 6610 BLM, Suite 705
Bloomington, MN 55425

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Ez 1040 Form

Ez 1040 form Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Ez 1040 form Valor justo de mercado. Ez 1040 form Excepción en el caso de propiedad inmueble de uso personal. Ez 1040 form Más información. Ez 1040 form Para pedir formularios y publicaciones. Ez 1040 form Preguntas sobre los impuestos. Ez 1040 form Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Ez 1040 form Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Ez 1040 form Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Ez 1040 form Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Ez 1040 form Llene los Anexos 1 al 20. Ez 1040 form Lea las instrucciones del Formulario 4684, en inglés. Ez 1040 form Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Ez 1040 form Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Ez 1040 form Utilice lo que se halla en la. Ez 1040 form . Ez 1040 form . Ez 1040 form Y anótelo en el Formulario 4684. Ez 1040 form . Ez 1040 form . Ez 1040 form Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Ez 1040 form Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Ez 1040 form Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Ez 1040 form Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Ez 1040 form Cantidad de la pérdida. Ez 1040 form   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Ez 1040 form Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Ez 1040 form (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Ez 1040 form De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Ez 1040 form   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Ez 1040 form Costo u otra base. Ez 1040 form   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Ez 1040 form Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Ez 1040 form Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Ez 1040 form Valor justo de mercado. Ez 1040 form   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Ez 1040 form Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Ez 1040 form Cálculos separados. Ez 1040 form   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Ez 1040 form Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Ez 1040 form Excepción en el caso de propiedad inmueble de uso personal. Ez 1040 form   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Ez 1040 form Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Ez 1040 form La base ajustada de toda la propiedad. Ez 1040 form Límites de la deducción. Ez 1040 form   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Ez 1040 form Esto se hace en la sección A del Formulario 4684, en inglés. Ez 1040 form Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Ez 1040 form Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Ez 1040 form Más información. Ez 1040 form   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Ez 1040 form Cuándo su pérdida es deducible. Ez 1040 form   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Ez 1040 form Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Ez 1040 form No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Ez 1040 form Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Ez 1040 form Comentarios y sugerencias. Ez 1040 form   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Ez 1040 form   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Ez 1040 form NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Ez 1040 form Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Ez 1040 form   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Ez 1040 form gov. Ez 1040 form Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Ez 1040 form Usted también nos puede enviar comentarios desde la página web en www. Ez 1040 form irs. Ez 1040 form gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Ez 1040 form Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Ez 1040 form Para pedir formularios y publicaciones. Ez 1040 form   Visite www. Ez 1040 form irs. Ez 1040 form gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Ez 1040 form  Internal Revenue Service 1201 N. Ez 1040 form Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Ez 1040 form   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Ez 1040 form gov/espanol o llame al 1-800-829-1040. Ez 1040 form No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Ez 1040 form Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Ez 1040 form Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Ez 1040 form   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Ez 1040 form El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Ez 1040 form En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Ez 1040 form Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Ez 1040 form gov o llame al 1-800-906-9887 o 1-800-829-1040. Ez 1040 form   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Ez 1040 form Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Ez 1040 form aarp. Ez 1040 form org/money/taxaide. Ez 1040 form   Para más información sobre estos programas, visite IRS. Ez 1040 form gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Ez 1040 form Internet. Ez 1040 form Puede tener acceso al sitio web del IRS, www. Ez 1040 form irs. Ez 1040 form gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Ez 1040 form Visite www. Ez 1040 form irs. Ez 1040 form gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Ez 1040 form Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Ez 1040 form Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Ez 1040 form Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Ez 1040 form Presentar la declaración por medio del sistema electrónico e-file. Ez 1040 form Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Ez 1040 form Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Ez 1040 form Pedir productos del IRS a través de Internet. Ez 1040 form Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Ez 1040 form Buscar publicaciones en Internet por tema o palabra clave. Ez 1040 form Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Ez 1040 form Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Ez 1040 form Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Ez 1040 form irs. Ez 1040 form gov/espanol. Ez 1040 form Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Ez 1040 form irs. Ez 1040 form gov/individuals. Ez 1040 form Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Ez 1040 form Obtener información acerca de cómo abrir y administrar un pequeño negocio. Ez 1040 form Teléfono. Ez 1040 form Muchos servicios están disponibles por teléfono. Ez 1040 form Cómo pedir formularios, instrucciones y publicaciones. Ez 1040 form Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Ez 1040 form Deberá recibir lo que ha pedido dentro de 10 días. Ez 1040 form Cómo hacer preguntas relacionadas con los impuestos. Ez 1040 form Llame al IRS para hacer preguntas al 1-800-829-1040. Ez 1040 form Cómo resolver problemas. Ez 1040 form Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Ez 1040 form Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Ez 1040 form Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Ez 1040 form Para obtener el número telefónico, visite el sitio web www. Ez 1040 form irs. Ez 1040 form gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Ez 1040 form Equipo TTY/TDD. Ez 1040 form Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Ez 1040 form Temas TeleTax. Ez 1040 form Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Ez 1040 form Información sobre los reembolsos. Ez 1040 form Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Ez 1040 form Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Ez 1040 form La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Ez 1040 form Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Ez 1040 form Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Ez 1040 form Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Ez 1040 form Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Ez 1040 form Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Ez 1040 form Otra información relacionada con los reembolsos. Ez 1040 form Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Ez 1040 form Cómo evaluar la calidad de nuestros servicios telefónicos. Ez 1040 form Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Ez 1040 form Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Ez 1040 form Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Ez 1040 form Visitas en persona. Ez 1040 form Muchos productos y servicios están disponibles en varios lugares públicos. Ez 1040 form Productos. Ez 1040 form Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Ez 1040 form Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Ez 1040 form Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Ez 1040 form Servicios. Ez 1040 form Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Ez 1040 form Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Ez 1040 form Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Ez 1040 form No se necesita cita, simplemente venga a hacer su consulta. Ez 1040 form Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Ez 1040 form Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Ez 1040 form Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Ez 1040 form Los demás asuntos se tramitan sin necesidad de hacer una cita. Ez 1040 form Para obtener el número telefónico de la oficina local, visite el sitio web www. Ez 1040 form irs. Ez 1040 form gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Ez 1040 form Correspondencia. Ez 1040 form Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Ez 1040 form  Internal Revenue Service 1201 N. Ez 1040 form Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Ez 1040 form   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Ez 1040 form Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Ez 1040 form Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Ez 1040 form Tenga presente que lo peor que se puede hacer es no hacer nada. Ez 1040 form   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Ez 1040 form Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Ez 1040 form Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Ez 1040 form   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Ez 1040 form A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Ez 1040 form Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Ez 1040 form Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Ez 1040 form ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Ez 1040 form Nuestro kit de herramientas tributarias, disponible en www. Ez 1040 form taxpayeradvocate. Ez 1040 form irs. Ez 1040 form gov/Home/Spanish le puede ayudar a entender estos derechos. Ez 1040 form   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Ez 1040 form irs. Ez 1040 form gov/advocate. Ez 1040 form Usted también podría llamarnos gratis al 1-877-777-4778. Ez 1040 form   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Ez 1040 form Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Ez 1040 form irs. Ez 1040 form gov/advocate. Ez 1040 form Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Ez 1040 form   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Ez 1040 form Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Ez 1040 form Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Ez 1040 form Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Ez 1040 form Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Ez 1040 form irs. Ez 1040 form gov/espanol/article/0,,id=219303,00. Ez 1040 form html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Ez 1040 form Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Ez 1040 form Servicios Tributarios Gratuitos. Ez 1040 form   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Ez 1040 form Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Ez 1040 form La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Ez 1040 form La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Ez 1040 form Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Ez 1040 form   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Ez 1040 form Discos DVD para productos tributarios. Ez 1040 form Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Ez 1040 form Formularios, instrucciones y publicaciones de impuestos de años anteriores. Ez 1040 form Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Ez 1040 form Preguntas sobre leyes tributarias hechas con frecuencia. Ez 1040 form Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Ez 1040 form Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Ez 1040 form Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Ez 1040 form Internal Revenue Bulletins (Boletines del IRS). Ez 1040 form Apoyo técnico telefónico gratuito y por correo electrónico. Ez 1040 form El CD que se expide dos veces al año. Ez 1040 form  — La primera entrega se envía a principios de enero del año 2012. Ez 1040 form  — La última entrega se envía a principios de marzo del año 2012. Ez 1040 form Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Ez 1040 form irs. Ez 1040 form gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Ez 1040 form Prev  Up  Next   Home   More Online Publications