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File A 1040x Amended Return

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File A 1040x Amended Return

File a 1040x amended return 6. File a 1040x amended return   How To Report Table of Contents Where To ReportGifts. File a 1040x amended return Statutory employees. File a 1040x amended return Vehicle Provided by Your Employer ReimbursementsAccountable Plans Nonaccountable Plans Rules for Independent Contractors and Clients How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Completing Forms 2106 and 2106-EZInformation on use of cars. File a 1040x amended return Standard mileage rate. File a 1040x amended return Actual expenses. File a 1040x amended return Car rentals. File a 1040x amended return Hours of service limits. File a 1040x amended return Allocating your reimbursement. File a 1040x amended return 1. File a 1040x amended return Limit on meals and entertainment. File a 1040x amended return 2. File a 1040x amended return Limit on miscellaneous itemized deductions. File a 1040x amended return 3. File a 1040x amended return Limit on total itemized deductions. File a 1040x amended return Special Rules This chapter explains where and how to report the expenses discussed in this publication. File a 1040x amended return It discusses reimbursements and how to treat them under accountable and nonaccountable plans. File a 1040x amended return It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. File a 1040x amended return The chapter ends with illustrations of how to report travel, entertainment, gift, and car expenses on Forms 2106 and 2106-EZ. File a 1040x amended return Where To Report This section provides general information on where to report the expenses discussed in this publication. File a 1040x amended return Self-employed. File a 1040x amended return   You must report your income and expenses on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. File a 1040x amended return You do not use Form 2106 or 2106-EZ. File a 1040x amended return    If you claim car or truck expenses, you must provide certain information on the use of your vehicle. File a 1040x amended return You provide this information on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Form 4562. File a 1040x amended return   If you file Schedule C (Form 1040): Report your travel expenses, except meals, on line 24a, Report your deductible meals (actual cost or standard meal allowance) and entertainment on line 24b, Report your gift expenses and transportation expenses, other than car expenses, on line 27a, and Report your car expenses on line 9. File a 1040x amended return Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization. File a 1040x amended return   If you file Schedule C-EZ (Form 1040), report the total of all business expenses on line 2. File a 1040x amended return You can only include 50% of your meals and entertainment in that total. File a 1040x amended return If you include car expenses, you must also complete Part III of the form. File a 1040x amended return    If you file Schedule F (Form 1040): Report your car expenses on line 10. File a 1040x amended return Attach Form 4562 and provide information on the use of your car in Part V of Form 4562. File a 1040x amended return Report all other business expenses discussed in this publication on line 32. File a 1040x amended return You can only include 50% of your meals and entertainment on that line. File a 1040x amended return See your form instructions for more information on how to complete your tax return. File a 1040x amended return Both self-employed and an employee. File a 1040x amended return   If you are both self-employed and an employee, you must keep separate records for each business activity. File a 1040x amended return Report your business expenses for self-employment on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040), as discussed earlier. File a 1040x amended return Report your business expenses for your work as an employee on Form 2106 or 2106-EZ, as discussed next. File a 1040x amended return Employees. File a 1040x amended return    If you are an employee, you generally must complete Form 2106 to deduct your travel, transportation, and entertainment expenses. File a 1040x amended return However, you can use the shorter Form 2106-EZ instead of Form 2106 if you meet all of the following conditions. File a 1040x amended return You are an employee deducting expenses attributable to your job. File a 1040x amended return You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). File a 1040x amended return If you claim car expenses, you use the standard mileage rate. File a 1040x amended return   For more information on how to report your expenses on Forms 2106 and 2106-EZ, see Completing Forms 2106 and 2106-EZ , later. File a 1040x amended return Gifts. File a 1040x amended return   If you did not receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. File a 1040x amended return Instead, claim the amount of your deductible gifts directly on line 21 of Schedule A (Form 1040). File a 1040x amended return Statutory employees. File a 1040x amended return    If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040). File a 1040x amended return Do not complete Form 2106 or 2106-EZ. File a 1040x amended return   Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers. File a 1040x amended return If you are entitled to a reimbursement from your employer but you do not claim it, you cannot claim a deduction for the expenses to which that unclaimed reimbursement applies. File a 1040x amended return Reimbursement for personal expenses. File a 1040x amended return    If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. File a 1040x amended return You cannot deduct personal expenses. File a 1040x amended return Income-producing property. File a 1040x amended return   If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity. File a 1040x amended return   For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. File a 1040x amended return See Publication 527, Residential Rental Property, for more information on the rental of real estate. File a 1040x amended return If you have deductible investment-related transportation expenses, report them on Schedule A (Form 1040), line 23. File a 1040x amended return Vehicle Provided by Your Employer If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. File a 1040x amended return The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. File a 1040x amended return You cannot use the standard mileage rate. File a 1040x amended return Value reported on Form W-2. File a 1040x amended return   Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). File a 1040x amended return Your employer must separately state the amount if 100% of the annual lease value was included in your income. File a 1040x amended return If you are unsure of the amount included on your Form W-2, ask your employer. File a 1040x amended return Full value included in your income. File a 1040x amended return   You can deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. File a 1040x amended return On your 2013 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation, and box 14. File a 1040x amended return    To claim your expenses, complete Form 2106, Part II, Sections A and C. File a 1040x amended return Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. File a 1040x amended return Complete the rest of the form. File a 1040x amended return Less than full value included in your income. File a 1040x amended return   If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. File a 1040x amended return Do not enter this value on your Form 2106 because it is not deductible. File a 1040x amended return   If you paid any actual costs (that your employer did not provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. File a 1040x amended return Examples of costs that you may have are gas, oil, and repairs. File a 1040x amended return Complete Form 2106, Part II, Sections A and C. File a 1040x amended return Enter your actual costs on line 23 of Section C and leave line 25 blank. File a 1040x amended return Complete the rest of the form. File a 1040x amended return Reimbursements This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication. File a 1040x amended return If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. File a 1040x amended return This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. File a 1040x amended return It also covers rules for independent contractors. File a 1040x amended return No reimbursement. File a 1040x amended return   You are not reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. File a 1040x amended return In this situation, you have no reimbursement or allowance arrangement, and you do not have to read this section on reimbursements. File a 1040x amended return Instead, see Completing Forms 2106 and 2106-EZ , later, for information on completing your tax return. File a 1040x amended return Reimbursement, allowance, or advance. File a 1040x amended return   A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. File a 1040x amended return Arrangements include per diem and car allowances. File a 1040x amended return    A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging, meals, and incidental expenses when you are away from home on business. File a 1040x amended return (The term “ incidental expenses ” is defined in chapter 1 under Standard Meal Allowance. File a 1040x amended return ) A car allowance is an amount your employer gives you for the business use of your car. File a 1040x amended return   Your employer should tell you what method of reimbursement is used and what records you must provide. File a 1040x amended return Employers. File a 1040x amended return   If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. File a 1040x amended return Reimbursements treated as paid under an accountable plan, as explained next, are not reported as pay. File a 1040x amended return Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. File a 1040x amended return See Publication 15 (Circular E), Employer's Tax Guide, for information on employee pay. File a 1040x amended return Accountable Plans To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules: Your expenses must have a business connection — that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. File a 1040x amended return You must adequately account to your employer for these expenses within a reasonable period of time. File a 1040x amended return You must return any excess reimbursement or allowance within a reasonable period of time. File a 1040x amended return “ Adequate accounting ” and “ returning excess reimbursements ” are discussed later. File a 1040x amended return An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. File a 1040x amended return Reasonable period of time. File a 1040x amended return   The definition of reasonable period of time depends on the facts and circumstances of your situation. File a 1040x amended return However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. File a 1040x amended return You receive an advance within 30 days of the time you have an expense. File a 1040x amended return You adequately account for your expenses within 60 days after they were paid or incurred. File a 1040x amended return You return any excess reimbursement within 120 days after the expense was paid or incurred. File a 1040x amended return You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. File a 1040x amended return Employee meets accountable plan rules. File a 1040x amended return   If you meet the three rules for accountable plans, your employer should not include any reimbursements in your income in box 1 of your Form W-2. File a 1040x amended return If your expenses equal your reimbursements, you do not complete Form 2106. File a 1040x amended return You have no deduction since your expenses and reimbursement are equal. File a 1040x amended return    If your employer included reimbursements in box 1 of your Form W-2 and you meet all the rules for accountable plans, ask your employer for a corrected Form W-2. File a 1040x amended return Accountable plan rules not met. File a 1040x amended return   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. File a 1040x amended return All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later). File a 1040x amended return Failure to return excess reimbursements. File a 1040x amended return   If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. File a 1040x amended return See Reasonable period of time , earlier, and Returning Excess Reimbursements , later. File a 1040x amended return Reimbursement of nondeductible expenses. File a 1040x amended return   You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which are deductible as employee business expenses and some of which are not deductible. File a 1040x amended return The reimbursements you receive for the nondeductible expenses do not meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan. File a 1040x amended return Example. File a 1040x amended return Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you are not away from home. File a 1040x amended return The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan. File a 1040x amended return The employer makes the decision whether to reimburse employees under an accountable plan or a nonaccountable plan. File a 1040x amended return If you are an employee who receives payments under a nonaccountable plan, you cannot convert these amounts to payments under an accountable plan by voluntarily accounting to your employer for the expenses and voluntarily returning excess reimbursements to the employer. File a 1040x amended return Adequate Accounting One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. File a 1040x amended return You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. File a 1040x amended return (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses. File a 1040x amended return ) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. File a 1040x amended return See Per Diem and Car Allowances , later. File a 1040x amended return You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. File a 1040x amended return This includes amounts you charged to your employer by credit card or other method. File a 1040x amended return You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. File a 1040x amended return You must pay back the amount of any reimbursement or other expense allowance for which you do not adequately account or that is more than the amount for which you accounted. File a 1040x amended return Per Diem and Car Allowances If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. File a 1040x amended return A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply. File a 1040x amended return Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business. File a 1040x amended return The allowance is similar in form to and not more than the federal rate (defined later). File a 1040x amended return You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time. File a 1040x amended return You are not related to your employer (as defined next). File a 1040x amended return If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement. File a 1040x amended return If the IRS finds that an employer's travel allowance practices are not based on reasonably accurate estimates of travel costs (including recognition of cost differences in different areas for per diem amounts), you will not be considered to have accounted to your employer. File a 1040x amended return In this case, you must be able to prove your expenses to the IRS. File a 1040x amended return Related to employer. File a 1040x amended return   You are related to your employer if: Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant, Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock, or Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer. File a 1040x amended return You may be considered to indirectly own stock, for purposes of (2), if you have an interest in a corporation, partnership, estate, or trust that owns the stock or if a member of your family or your partner owns the stock. File a 1040x amended return The federal rate. File a 1040x amended return   The federal rate can be figured using any one of the following methods. File a 1040x amended return For per diem amounts: The regular federal per diem rate. File a 1040x amended return The standard meal allowance. File a 1040x amended return The high-low rate. File a 1040x amended return For car expenses: The standard mileage rate. File a 1040x amended return A fixed and variable rate (FAVR). File a 1040x amended return    For per diem amounts, use the rate in effect for the area where you stop for sleep or rest. File a 1040x amended return Regular federal per diem rate. File a 1040x amended return   The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging, meals, and incidental expenses (or meals and incidental expenses only) while they are traveling away from home in a particular area. File a 1040x amended return The rates are different for different locations. File a 1040x amended return Your employer should have these rates available. File a 1040x amended return You can also find federal per diem rates at www. File a 1040x amended return gsa. File a 1040x amended return gov/perdiem. File a 1040x amended return The standard meal allowance. File a 1040x amended return   The standard meal allowance (discussed in chapter 1) is the federal rate for meals and incidental expenses (M&IE). File a 1040x amended return The rate for most small localities in the United States is $46 a day. File a 1040x amended return Most major cities and many other localities qualify for higher rates. File a 1040x amended return You can find this information on the Internet at www. File a 1040x amended return gsa. File a 1040x amended return gov/perdiem. File a 1040x amended return   You receive an allowance only for meals and incidental expenses when your employer does one of the following. File a 1040x amended return Provides you with lodging (furnishes it in kind). File a 1040x amended return Reimburses you, based on your receipts, for the actual cost of your lodging. File a 1040x amended return Pays the hotel, motel, etc. File a 1040x amended return , directly for your lodging. File a 1040x amended return Does not have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck. File a 1040x amended return Figures the allowance on a basis similar to that used in computing your compensation, such as number of hours worked or miles traveled. File a 1040x amended return High-low rate. File a 1040x amended return   This is a simplified method of computing the federal per diem rate for travel within the continental United States. File a 1040x amended return It eliminates the need to keep a current list of the per diem rates for each city. File a 1040x amended return   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 (including $65 for M&IE) for certain high-cost locations. File a 1040x amended return All other areas have a per diem amount of $163 (including $52 for M&IE). File a 1040x amended return For more information, see Notice 2012-63, which can be found on the Internet at www. File a 1040x amended return irs. File a 1040x amended return gov/irb/2012-42_IRB/ar12. File a 1040x amended return html. File a 1040x amended return    Effective October 1, 2013, the per diem rate for certain high-cost locations increased to $251 (including $65 for M&IE). File a 1040x amended return The rate for all other locations increased to $170 (including $52 for M&IE). File a 1040x amended return Employers who did not use the high-low method during the first 9 months of 2013 cannot begin to use it before 2014. File a 1040x amended return For more information, see Notice 2013-65, which can be found on the Internet at www. File a 1040x amended return irs. File a 1040x amended return gov/pub/irs-drop/n-13–65. File a 1040x amended return pdf and Revenue Procedure 2011-47 at www. File a 1040x amended return irs. File a 1040x amended return gov/irb/2011-42_IRB/ar12. File a 1040x amended return html. File a 1040x amended return Prorating the standard meal allowance on partial days of travel. File a 1040x amended return   The standard meal allowance is for a full 24-hour day of travel. File a 1040x amended return If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. File a 1040x amended return This rule also applies if your employer uses the regular federal per diem rate or the high-low rate. File a 1040x amended return   You can use either of the following methods to figure the federal M&IE for that day. File a 1040x amended return Method 1: For the day you depart, add 3/4 of the standard meal allowance amount for that day. File a 1040x amended return For the day you return, add 3/4 of the standard meal allowance amount for the preceding day. File a 1040x amended return Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. File a 1040x amended return For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a. File a 1040x amended return m. File a 1040x amended return of one day to 5 p. File a 1040x amended return m. File a 1040x amended return of the next day as being no more than the federal rate. File a 1040x amended return This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate. File a 1040x amended return The standard mileage rate. File a 1040x amended return   This is a set rate per mile that you can use to compute your deductible car expenses. File a 1040x amended return For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. File a 1040x amended return Fixed and variable rate (FAVR). File a 1040x amended return   This is an allowance your employer may use to reimburse your car expenses. File a 1040x amended return Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc. File a 1040x amended return ) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc. File a 1040x amended return ). File a 1040x amended return If your employer chooses to use this method, your employer will request the necessary records from you. File a 1040x amended return Reporting your expenses with a per diem or car allowance. File a 1040x amended return   If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting. File a 1040x amended return The federal rate. File a 1040x amended return Whether the allowance or your actual expenses were more than the federal rate. File a 1040x amended return The following discussions explain where to report your expenses depending upon how the amount of your allowance compares to the federal rate. File a 1040x amended return Allowance less than or equal to the federal rate. File a 1040x amended return   If your allowance is less than or equal to the federal rate, the allowance will not be included in box 1 of your Form W-2. File a 1040x amended return You do not need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance. File a 1040x amended return   However, if your actual expenses are more than your allowance, you can complete Form 2106 and deduct the excess amount on Schedule A (Form 1040). File a 1040x amended return If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. File a 1040x amended return If you are using the standard meal allowance or the standard mileage rate, you do not have to prove that amount. File a 1040x amended return Example 1. File a 1040x amended return In April, Jeremy takes a 2-day business trip to Denver. File a 1040x amended return The federal rate for Denver is $215 per day. File a 1040x amended return As required by his employer's accountable plan, he accounts for the time (dates), place, and business purpose of the trip. File a 1040x amended return His employer reimburses him $215 a day ($430 total) for living expenses. File a 1040x amended return Jeremy's living expenses in Denver are not more than $215 a day. File a 1040x amended return Jeremy's employer does not include any of the reimbursement on his Form W-2 and Jeremy does not deduct the expenses on his return. File a 1040x amended return Example 2. File a 1040x amended return In June, Matt takes a 2-day business trip to Boston. File a 1040x amended return Matt's employer uses the high-low method to reimburse employees. File a 1040x amended return Since Boston is a high-cost area, Matt is given an advance of $242 a day ($484 total) for his lodging, meals, and incidental expenses. File a 1040x amended return Matt's actual expenses totaled $700. File a 1040x amended return Since Matt's $700 of expenses are more than his $484 advance, he includes the excess expenses when he itemizes his deductions. File a 1040x amended return Matt completes Form 2106 (showing all of his expenses and reimbursements). File a 1040x amended return He must also allocate his reimbursement between his meals and other expenses as discussed later under Completing Forms 2106 and 2106-EZ . File a 1040x amended return Example 3. File a 1040x amended return Nicole drives 10,000 miles in 2013 for business. File a 1040x amended return Under her employer's accountable plan, she accounts for the time (dates), place, and business purpose of each trip. File a 1040x amended return Her employer pays her a mileage allowance of 40 cents a mile. File a 1040x amended return Since Nicole's $5,650 expense computed under the standard mileage rate (10,000 miles x 56½ cents) is more than her $4,000 reimbursement (10,000 miles × 40 cents), she itemizes her deductions to claim the excess expense. File a 1040x amended return Nicole completes Form 2106 (showing all her expenses and reimbursements) and enters $1,650 ($5,650 − $4,000) as an itemized deduction. File a 1040x amended return Allowance more than the federal rate. File a 1040x amended return   If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate in box 12 of your Form W-2. File a 1040x amended return This amount is not taxable. File a 1040x amended return However, the excess allowance will be included in box 1 of your Form W-2. File a 1040x amended return You must report this part of your allowance as if it were wage income. File a 1040x amended return   If your actual expenses are less than or equal to the federal rate, you do not complete Form 2106 or claim any of your expenses on your return. File a 1040x amended return   However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. File a 1040x amended return You must report on Form 2106 your reimbursements up to the federal rate (as shown in box 12 of your Form W-2) and all your expenses. File a 1040x amended return You should be able to prove these amounts to the IRS. File a 1040x amended return Example 1. File a 1040x amended return Laura lives and works in Austin. File a 1040x amended return In July her employer sent her to Albuquerque for 4 days on business. File a 1040x amended return Laura's employer paid the hotel directly for her lodging and reimbursed Laura $65 a day ($260 total) for meals and incidental expenses. File a 1040x amended return Laura's actual meal expenses were not more than the federal rate for Albuquerque, which is $56 per day. File a 1040x amended return Table 6-1. File a 1040x amended return Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements IF the type of reimbursement (or  other expense allowance)  arrangement is under: THEN the employer reports on Form W-2: AND the employee reports on  Form 2106: * An accountable plan with: Actual expense reimbursement: Adequate accounting made and excess returned. File a 1040x amended return No amount. File a 1040x amended return No amount. File a 1040x amended return Actual expense reimbursement: Adequate accounting and return of excess both required but excess not returned. File a 1040x amended return The excess amount as wages in box 1. File a 1040x amended return No amount. File a 1040x amended return Per diem or mileage allowance up to the federal rate: Adequate accounting made and excess returned. File a 1040x amended return No amount. File a 1040x amended return All expenses and reimbursements only if excess expenses are claimed. File a 1040x amended return Otherwise, form is not filed. File a 1040x amended return Per diem or mileage allowance up to the federal rate: Adequate accounting and return of excess both required but excess not returned. File a 1040x amended return The excess amount as wages in box 1. File a 1040x amended return The amount up to the federal rate is reported only in box 12—it is not reported in box 1. File a 1040x amended return No amount. File a 1040x amended return Per diem or mileage allowance exceeds the federal rate: Adequate accounting up to the federal rate only and excess not returned. File a 1040x amended return The excess amount as wages in box 1. File a 1040x amended return The amount up to the federal rate is reported only in box 12—it is not reported in box 1. File a 1040x amended return All expenses (and reimbursements reported on Form W-2, box 12) only if expenses in excess of the federal rate are claimed. File a 1040x amended return Otherwise, form is not filed. File a 1040x amended return A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan. File a 1040x amended return The entire amount as wages in box 1. File a 1040x amended return All expenses. File a 1040x amended return No reimbursement plan: The entire amount as wages in box 1. File a 1040x amended return All expenses. File a 1040x amended return * You may be able to use Form 2106-EZ. File a 1040x amended return See Completing Forms 2106 and 2106-EZ . File a 1040x amended return Her employer included the $36 that was more than the federal rate (($65 − $56) × 4) in box 1 of Laura's Form W-2. File a 1040x amended return Her employer shows $224 ($56 a day × 4) in box 12 of her Form W-2. File a 1040x amended return This amount is not included in Laura's income. File a 1040x amended return Laura does not have to complete Form 2106; however, she must include the $36 in her gross income as wages (by reporting the total amount shown in box 1 of her Form W-2). File a 1040x amended return Example 2. File a 1040x amended return Joe also lives in Austin and works for the same employer as Laura. File a 1040x amended return In May the employer sent Joe to San Diego for 4 days and paid the hotel directly for Joe's hotel bill. File a 1040x amended return The employer reimbursed Joe $75 a day for his meals and incidental expenses. File a 1040x amended return The federal rate for San Diego is $71 a day. File a 1040x amended return Joe can prove that his actual meal expenses totaled $380. File a 1040x amended return His employer's accountable plan will not pay more than $75 a day for travel to San Diego, so Joe does not give his employer the records that prove that he actually spent $380. File a 1040x amended return However, he does account for the time, place, and business purpose of the trip. File a 1040x amended return This is Joe's only business trip this year. File a 1040x amended return Joe was reimbursed $300 ($75 × 4 days), which is $16 more than the federal rate of $284 ($71 × 4 days). File a 1040x amended return The employer includes the $16 as income on Joe's Form W-2 in box 1. File a 1040x amended return The employer also enters $284 in box 12 of Joe's Form W-2. File a 1040x amended return Joe completes Form 2106 to figure his deductible expenses. File a 1040x amended return He enters the total of his actual expenses for the year ($380) on Form 2106. File a 1040x amended return He also enters the reimbursements that were not included in his income ($284). File a 1040x amended return His total deductible expense, before the 50% limit, is $96. File a 1040x amended return After he figures the 50% limit on his unreimbursed meals and entertainment, he will include the balance, $48, as an itemized deduction. File a 1040x amended return Example 3. File a 1040x amended return Debbie drives 10,000 miles in 2013 for business. File a 1040x amended return Under her employer's accountable plan, she gets reimbursed 60 cents a mile, which is more than the standard mileage rate. File a 1040x amended return Her total reimbursement is $6,000. File a 1040x amended return Debbie's employer must include the reimbursement amount up to the standard mileage rate, $5,650 (10,000 × 56½ cents), in box 12 of her Form W-2. File a 1040x amended return That amount is not taxable. File a 1040x amended return Her employer must also include $350 ($6,000 − $5,650) in box 1 of her Form W-2. File a 1040x amended return This is the reimbursement that is more than the standard mileage rate. File a 1040x amended return If Debbie's expenses are equal to or less than the standard mileage rate, she would not complete Form 2106. File a 1040x amended return If her expenses are more than the standard mileage rate, she would complete Form 2106 and report her total expenses and reimbursement (shown in box 12 of her Form W-2). File a 1040x amended return She would then claim the excess expenses as an itemized deduction. File a 1040x amended return Returning Excess Reimbursements Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. File a 1040x amended return Excess reimbursement means any amount for which you did not adequately account within a reasonable period of time. File a 1040x amended return For example, if you received a travel advance and you did not spend all the money on business-related expenses or you do not have proof of all your expenses, you have an excess reimbursement. File a 1040x amended return “ Adequate accounting ” and “ reasonable period of time ” were discussed earlier in this chapter. File a 1040x amended return Travel advance. File a 1040x amended return   You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. File a 1040x amended return Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time. File a 1040x amended return   If you do not adequately account for or do not return any excess advance within a reasonable period of time, the amount you do not account for or return will be treated as having been paid under a nonaccountable plan (discussed later). File a 1040x amended return Unproved amounts. File a 1040x amended return   If you do not prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproved amount of the travel advance within a reasonable period of time. File a 1040x amended return If you do not do this, the unproved amount will be considered paid under a nonaccountable plan (discussed later). File a 1040x amended return Per diem allowance more than federal rate. File a 1040x amended return   If your employer's accountable plan pays you an allowance that is higher than the federal rate, you do not have to return the difference between the two rates for the period you can prove business-related travel expenses. File a 1040x amended return However, the difference will be reported as wages on your Form W-2. File a 1040x amended return This excess amount is considered paid under a nonaccountable plan (discussed later). File a 1040x amended return Example. File a 1040x amended return Your employer sends you on a 5-day business trip to Phoenix in March 2013 and gives you a $400 ($80 × 5 days) advance to cover your meals and incidental expenses. File a 1040x amended return The federal per diem for meals and incidental expenses for Phoenix is $71. File a 1040x amended return Your trip lasts only 3 days. File a 1040x amended return Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you did not travel. File a 1040x amended return For the 3 days you did travel you do not have to return the $27 difference between the allowance you received and the federal rate for Phoenix (($80 − $71) × 3 days). File a 1040x amended return However, the $27 will be reported on your Form W-2 as wages. File a 1040x amended return Nonaccountable Plans A nonaccountable plan is a reimbursement or expense allowance arrangement that does not meet one or more of the three rules listed earlier under Accountable Plans. File a 1040x amended return In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan: Excess reimbursements you fail to return to your employer, and Reimbursement of nondeductible expenses related to your employer's business. File a 1040x amended return See Reimbursement of nondeductible expenses , earlier, under Accountable Plans. File a 1040x amended return An arrangement that repays you for business expenses by reducing the amount reported as your wages, salary, or other pay will be treated as a nonaccountable plan. File a 1040x amended return This is because you are entitled to receive the full amount of your pay whether or not you have any business expenses. File a 1040x amended return If you are not sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer. File a 1040x amended return Reporting your expenses under a nonaccountable plan. File a 1040x amended return   Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. File a 1040x amended return Your employer will report the total in box 1 of your Form W-2. File a 1040x amended return    You must complete Form 2106 or 2106-EZ and itemize your deductions to deduct your expenses for travel, transportation, meals, or entertainment. File a 1040x amended return Your meal and entertainment expenses will be subject to the 50% limit discussed in chapter 2. File a 1040x amended return Also, your total expenses will be subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. File a 1040x amended return Example 1. File a 1040x amended return Kim's employer gives her $1,000 a month ($12,000 total for the year) for her business expenses. File a 1040x amended return Kim does not have to provide any proof of her expenses to her employer, and Kim can keep any funds that she does not spend. File a 1040x amended return Kim is being reimbursed under a nonaccountable plan. File a 1040x amended return Her employer will include the $12,000 on Kim's Form W-2 as if it were wages. File a 1040x amended return If Kim wants to deduct her business expenses, she must complete Form 2106 or 2106-EZ and itemize her deductions. File a 1040x amended return Example 2. File a 1040x amended return Kevin is paid $2,000 a month by his employer. File a 1040x amended return On days that he travels away from home on business, his employer designates $50 a day of his salary as paid to reimburse his travel expenses. File a 1040x amended return Because his employer would pay Kevin his monthly salary whether or not he was traveling away from home, the arrangement is a nonaccountable plan. File a 1040x amended return No part of the $50 a day designated by his employer is treated as paid under an accountable plan. File a 1040x amended return Rules for Independent Contractors and Clients This section provides rules for independent contractors who incur expenses on behalf of a client or customer. File a 1040x amended return The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers. File a 1040x amended return You are considered an independent contractor if you are self-employed and you perform services for a customer or client. File a 1040x amended return Accounting to Your Client If you received a reimbursement or an allowance for travel, entertainment, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. File a 1040x amended return If you do not account to your client for these expenses, you must include any reimbursements or allowances in income. File a 1040x amended return You must keep adequate records of these expenses whether or not you account to your client for these expenses. File a 1040x amended return If you do not separately account for and seek reimbursement for meals and entertainment in connection with providing services for a client, you are subject to the 50% limit on those expenses. File a 1040x amended return See 50% Limit in chapter 2. File a 1040x amended return Adequate accounting. File a 1040x amended return   As a self-employed person, you adequately account by reporting your actual expenses. File a 1040x amended return You should follow the recordkeeping rules in chapter 5 . File a 1040x amended return How to report. File a 1040x amended return   For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter. File a 1040x amended return Required Records for Clients or Customers If you are a client or customer, you generally do not have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. File a 1040x amended return However, you must keep records if: You reimburse the contractor for entertainment expenses incurred on your behalf, and The contractor adequately accounts to you for these expenses. File a 1040x amended return Contractor adequately accounts. File a 1040x amended return   If the contractor adequately accounts to you for entertainment expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . File a 1040x amended return Use your records as proof for a deduction on your tax return. File a 1040x amended return If entertainment expenses are accounted for separately, you are subject to the 50% limit on entertainment. File a 1040x amended return If the contractor adequately accounts to you for reimbursed amounts, you do not have to report the amounts on an information return. File a 1040x amended return Contractor does not adequately account. File a 1040x amended return    If the contractor does not adequately account to you for allowances or reimbursements of entertainment expenses, you do not have to keep records of these items. File a 1040x amended return You are not subject to the 50% limit on entertainment in this case. File a 1040x amended return You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. File a 1040x amended return However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year. File a 1040x amended return How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. File a 1040x amended return The Two Substantiation Methods High-low method. File a 1040x amended return   IRS notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. File a 1040x amended return Notice 2012–63, available at www. File a 1040x amended return irs. File a 1040x amended return gov/irb/2012–42_IRB/ar12. File a 1040x amended return html, lists the localities that are eligible for $242 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2012. File a 1040x amended return For travel on or after October 1, 2012, all other localities within CONUS are eligible for $163 ($52 M&IE) per diem under the high-low method. File a 1040x amended return   Notice 2013–65, available at www. File a 1040x amended return irs. File a 1040x amended return gov/pub/irs-drop/n-13–65. File a 1040x amended return pdf, lists the localities that are eligible for $251 ($65 M&IE) per diem, effective October 1, 2013. File a 1040x amended return For travel on or after October 1, 2013, the per diem for all other localities increased to $170 ($52 M&IE). File a 1040x amended return Regular federal per diem rate method. File a 1040x amended return   Regular federal per diem rates are published by the General Services Administration (GSA). File a 1040x amended return Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. File a 1040x amended return The rates listed for FY2013 at www. File a 1040x amended return gsa. File a 1040x amended return gov/perdiem are effective October 1, 2012 and those listed for FY2014 are effective October 1, 2013. File a 1040x amended return The standard rate for all locations within CONUS not specifically listed for FY2013 is $123 ($77 for lodging and $46 for M&IE). File a 1040x amended return For FY2014, this rate increased to $129 ($83 for lodging and $46 for M&IE). File a 1040x amended return Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. File a 1040x amended return During this period, you generally may change to the new rates or finish out the year with the rates you had been using. File a 1040x amended return High-low method. File a 1040x amended return   If you use the high-low substantiation method, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. File a 1040x amended return However, you must continue using the high-low method for the rest of the calendar year (through December 31). File a 1040x amended return If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. File a 1040x amended return   The new rates and localities for the high-low method are included each year in a notice that is generally published in mid-to-late-September. File a 1040x amended return You can find the notice in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. File a 1040x amended return irs. File a 1040x amended return gov/irb. File a 1040x amended return Federal per diem rate method. File a 1040x amended return   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. File a 1040x amended return Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). File a 1040x amended return However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. File a 1040x amended return   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. File a 1040x amended return Go to www. File a 1040x amended return gsa. File a 1040x amended return gov/perdiem. File a 1040x amended return Per diem rates for localities listed for FY2014 may change at any time. File a 1040x amended return To be sure you have the most current rate, check www. File a 1040x amended return gsa. File a 1040x amended return gov/perdiem. File a 1040x amended return Completing Forms 2106 and 2106-EZ This section briefly describes how employees complete Forms 2106 and 2106-EZ. File a 1040x amended return Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. File a 1040x amended return The instructions for the forms have more information on completing them. File a 1040x amended return If you are self-employed, do not file Form 2106 or 2106-EZ. File a 1040x amended return Report your expenses on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). File a 1040x amended return See the instructions for the form that you must file. File a 1040x amended return Form 2106-EZ. File a 1040x amended return   You may be able to use the shorter Form 2106-EZ to claim your employee business expenses. File a 1040x amended return You can use this form if you meet all the following conditions. File a 1040x amended return You are an employee deducting ordinary and necessary expenses attributable to your job. File a 1040x amended return You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). File a 1040x amended return If you are claiming car expenses, you are using the standard mileage rate. File a 1040x amended return Car expenses. File a 1040x amended return   If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. File a 1040x amended return These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, Column A. File a 1040x amended return Car expenses using the standard mileage rate can also be figured on Form 2106-EZ by completing Part II and Part I, line 1. File a 1040x amended return Information on use of cars. File a 1040x amended return   If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. File a 1040x amended return The information relates to the following items. File a 1040x amended return Date placed in service. File a 1040x amended return Mileage (total, business, commuting, and other personal mileage). File a 1040x amended return Percentage of business use. File a 1040x amended return After-work use. File a 1040x amended return Use of other vehicles. File a 1040x amended return Whether you have evidence to support the deduction. File a 1040x amended return Whether or not the evidence is written. File a 1040x amended return Employees must complete Form 2106, Part II, Section A, or Form 2106-EZ, Part II, to provide this information. File a 1040x amended return Standard mileage rate. File a 1040x amended return   If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. File a 1040x amended return The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. File a 1040x amended return In addition, on Part 1, line 2, you can deduct parking fees and tolls that apply to the business use of the car. File a 1040x amended return If you file Form 2106-EZ, complete Part I, line 1, for the standard mileage rate and line 2 for parking fees and tolls. File a 1040x amended return See Standard Mileage Rate in chapter 4 for information on using this rate. File a 1040x amended return Actual expenses. File a 1040x amended return   If you claim a deduction based on actual car expenses, you cannot use Form 2106-EZ. File a 1040x amended return You must complete Form 2106, Part II, Section C. File a 1040x amended return In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim. File a 1040x amended return   If you are still using a car that is fully depreciated, continue to complete Section C. File a 1040x amended return Since you have no depreciation deduction, enter zero on line 28. File a 1040x amended return In this case, do not complete Section D. File a 1040x amended return Car rentals. File a 1040x amended return   If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount as described in chapter 4. File a 1040x amended return If so, you can show your car expenses and any inclusion amount as follows. File a 1040x amended return Compute the inclusion amount without taking into account your business use percentage for the tax year. File a 1040x amended return Report the inclusion amount from (1) on Form 2106, Part II, line 24b. File a 1040x amended return Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount computed in (1)). File a 1040x amended return The net amount of car rental expenses will be adjusted on Form 2106, Part II, line 27, to reflect the percentage of business use for the tax year. File a 1040x amended return Transportation expenses. File a 1040x amended return   Show your transportation expenses that did not involve overnight travel on Form 2106, line 2, Column A, or on Form 2106-EZ, Part I, line 2. File a 1040x amended return Also include on this line business expenses you have for parking fees and tolls. File a 1040x amended return Do not include expenses of operating your car or expenses of commuting between your home and work. File a 1040x amended return Employee business expenses other than meals and entertainment. File a 1040x amended return   Show your other employee business expenses on Form 2106, lines 3 and 4, Column A, or Form 2106-EZ, lines 3 and 4. File a 1040x amended return Do not include expenses for meals and entertainment on those lines. File a 1040x amended return Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications. File a 1040x amended return    If line 4 expenses are the only ones you are claiming, you received no reimbursements (or the reimbursements were all included in box 1 of your Form W-2), and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. File a 1040x amended return Claim these amounts directly on Schedule A (Form 1040), line 21. File a 1040x amended return List the type and amount of each expense on the dotted lines and include the total on line 21. File a 1040x amended return Meal and entertainment expenses. File a 1040x amended return   Show the full amount of your expenses for business-related meals and entertainment on Form 2106, line 5, Column B. File a 1040x amended return Include meals while away from your tax home overnight and other business meals and entertainment. File a 1040x amended return Enter 50% of the line 8, Column B, meal and entertainment expenses on line 9, Column B. File a 1040x amended return   If you file Form 2106-EZ, enter the full amount of your meals and entertainment on the line to the left of line 5 and multiply the total by 50%. File a 1040x amended return Enter the result on line 5. File a 1040x amended return Hours of service limits. File a 1040x amended return   If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to “hours of service” limits in chapter 2), use 80% instead of 50% for meals while away from your tax home. File a 1040x amended return Reimbursements. File a 1040x amended return   Enter on Form 2106, line 7 (you cannot use Form 2106-EZ) the amounts your employer (or third party) reimbursed you that were not reported to you in box 1 of your Form W-2. File a 1040x amended return This includes any amount reported under code L in box 12 of Form W-2. File a 1040x amended return Allocating your reimbursement. File a 1040x amended return   If you were reimbursed under an accountable plan and want to deduct excess expenses that were not reimbursed, you may have to allocate your reimbursement. File a 1040x amended return This is necessary when your employer pays your reimbursement in the following manner: Pays you a single amount that covers meals and/or entertainment, as well as other business expenses, and Does not clearly identify how much is for deductible meals and/or entertainment. File a 1040x amended return You must allocate that single payment so that you know how much to enter on Form 2106, line 7, Column A and Column B. File a 1040x amended return Example. File a 1040x amended return Rob's employer paid him an expense allowance of $12,000 this year under an accountable plan. File a 1040x amended return The $12,000 payment consisted of $5,000 for airfare and $7,000 for meals, entertainment, and car expenses. File a 1040x amended return The employer did not clearly show how much of the $7,000 was for the cost of deductible meals and entertainment. File a 1040x amended return Rob actually spent $14,000 during the year ($5,500 for airfare, $4,500 for meals and entertainment, and $4,000 for car expenses). File a 1040x amended return Since the airfare allowance was clearly identified, Rob knows that $5,000 of the payment goes in Column A, line 7, of Form 2106. File a 1040x amended return To allocate the remaining $7,000, Rob uses the worksheet from the Instructions for Form 2106. File a 1040x amended return His completed worksheet follows. File a 1040x amended return Reimbursement Allocation Worksheet (Keep for your records)   1. File a 1040x amended return Enter the total amount of reimbursements your employer gave you that were not reported to you in box 1 of Form W-2 $7,000   2. File a 1040x amended return Enter the total amount of your expenses for the periods covered by this reimbursement 8,500   3. File a 1040x amended return Of the amount on line 2, enter your total expense for meals and entertainment 4,500   4. File a 1040x amended return Divide line 3 by line 2. File a 1040x amended return Enter the result as a decimal (rounded to at least three places) . File a 1040x amended return 529   5. File a 1040x amended return Multiply line 1 by line 4. File a 1040x amended return Enter the result here and in Column B, line 7 3,703   6. File a 1040x amended return Subtract line 5 from line 1. File a 1040x amended return Enter the result here and in Column A, line 7 $3,297 On line 7 of Form 2106, Rob enters $8,297 ($5,000 airfare and $3,297 of the $7,000) in Column A and $3,703 (of the $7,000) in Column B. File a 1040x amended return After you complete the form. File a 1040x amended return   After you have completed your Form 2106 or 2106-EZ, follow the directions on that form to deduct your expenses on the appropriate line of your tax return. File a 1040x amended return For most taxpayers, this is line 21 of Schedule A (Form 1040). File a 1040x amended return However, if you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later. File a 1040x amended return Limits on employee business expenses. File a 1040x amended return   Your employee business expenses may be subject to either of the limits described next. File a 1040x amended return They are figured in the following order on the specified form. File a 1040x amended return 1. File a 1040x amended return Limit on meals and entertainment. File a 1040x amended return   Certain meal and entertainment expenses are subject to a 50% limit. File a 1040x amended return If you are an employee, you figure this limit on line 9 of Form 2106 or line 5 of Form 2106-EZ. File a 1040x amended return (See 50% Limit in chapter 2. File a 1040x amended return ) 2. File a 1040x amended return Limit on miscellaneous itemized deductions. File a 1040x amended return   If you are an employee, deduct your employee business expenses (as figured on Form 2106 or 2106-EZ) on line 21 of Schedule A (Form 1040). File a 1040x amended return Most miscellaneous itemized deductions, including employee business expenses, are subject to a 2%-of-adjusted-gross-income limit. File a 1040x amended return This limit is figured on line 26 of Schedule A (Form 1040). File a 1040x amended return 3. File a 1040x amended return Limit on total itemized deductions. File a 1040x amended return   If your adjusted gross income (line 38 of Form 1040) is more than $300,000 ($150,000 if you are married filing separately), the total of certain itemized deductions, including employee business expenses, may be limited. File a 1040x amended return See your form instructions for information on how to figure this limit. File a 1040x amended return Special Rules This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. File a 1040x amended return Armed Forces Reservists Traveling More Than 100 Miles From Home If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. File a 1040x amended return The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. File a 1040x amended return See Per Diem and Car Allowances , earlier, for more information. File a 1040x amended return Any expenses in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit. File a 1040x amended return Member of a reserve component. File a 1040x amended return   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service. File a 1040x amended return How to report. File a 1040x amended return   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106 or Form 2106-EZ. File a 1040x amended return Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. File a 1040x amended return Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. File a 1040x amended return   You cannot deduct expenses of travel that does not take you more than 100 miles from home as an adjustment to gross income. File a 1040x amended return Instead, you must complete Form 2106 or 2106-EZ and deduct those expenses as an itemized deduction on Schedule A (Form 1040), line 21. File a 1040x amended return Officials Paid on a Fee Basis Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040). File a 1040x amended return Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. File a 1040x amended return They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction. File a 1040x amended return If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. File a 1040x amended return Expenses of Certain Performing Artists If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. File a 1040x amended return To qualify, you must meet all of the following requirements. File a 1040x amended return During the tax year, you perform services in the performing arts as an employee for at least two employers. File a 1040x amended return You receive at least $200 each from any two of these employers. File a 1040x amended return Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services. File a 1040x amended return Your adjusted gross income is not more than $16,000 before deducting these business expenses. File a 1040x amended return Special rules for married persons. File a 1040x amended return   If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. File a 1040x amended return If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. File a 1040x amended return However, requirement (4) applies to your and your spouse's combined adjusted gross income. File a 1040x amended return Where to report. File a 1040x amended return   If you meet all of the above requirements, you should first complete Form 2106 or 2106-EZ. File a 1040x amended return Then you include your performing-arts-related expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. File a 1040x amended return   If you do not meet all of the above requirements, you do not qualify to deduct your expenses as an adjustment to gross income. File a 1040x amended return Instead, you must complete Form 2106 or 2106-EZ and deduct your employee business expenses as an itemized deduction on Schedule A (Form 1040), line 21. File a 1040x amended return Impairment-Related Work Expenses of Disabled Employees If you are an employee with a physical or mental disability, your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. File a 1040x amended return After you complete Form 2106 or 2106-EZ, enter your impairment-related work expenses from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 28, and identify the type and amount of this expense on the dotted line next to line 28. File a 1040x amended return Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 21. File a 1040x amended return Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work. File a 1040x amended return You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. File a 1040x amended return You can deduct impairment-related expenses as business expenses if they are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. File a 1040x amended return Example 1. File a 1040x amended return You are blind. File a 1040x amended return You must use a reader to do your work. File a 1040x amended return You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. File a 1040x amended return The reader's services are only for your work. File a 1040x amended return You can deduct your expenses for the reader as business expenses. File a 1040x amended return Example 2. File a 1040x amended return You are deaf. File a 1040x amended return You must use a sign language interpreter during meetings while you are at work. File a 1040x amended return The interpreter's services are used only for your work. File a 1040x amended return You can deduct your expenses for the interpreter as business expenses. File a 1040x amended return Prev  Up  Next   Home   More Online Publications
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The File A 1040x Amended Return

File a 1040x amended return Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. File a 1040x amended return irs. File a 1040x amended return gov/pub179. File a 1040x amended return Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. File a 1040x amended return  La tasa de contribución para el Seguro Social permanece en 6. File a 1040x amended return 2% tanto para el empleado como para el patrono. File a 1040x amended return La base límite de salario para el Seguro Social es $117,000. File a 1040x amended return La tasa de la contribución al Medicare es 1. File a 1040x amended return 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. File a 1040x amended return No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. File a 1040x amended return Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. File a 1040x amended return Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. File a 1040x amended return Cambio de parte responsable. File a 1040x amended return  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. File a 1040x amended return El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. File a 1040x amended return Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. File a 1040x amended return Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). File a 1040x amended return Matrimonio entre personas del mismo sexo. File a 1040x amended return . File a 1040x amended return  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. File a 1040x amended return Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. File a 1040x amended return irs. File a 1040x amended return gov/irb/2013-38_IRB/ar07. File a 1040x amended return html. File a 1040x amended return El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. File a 1040x amended return El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. File a 1040x amended return irs. File a 1040x amended return gov/irb/2013-44_IRB/ar10. File a 1040x amended return html. File a 1040x amended return Recordatorios Retención de la Contribución Adicional al Medicare. File a 1040x amended return  Además de la retención de la contribución Medicare de 1. File a 1040x amended return 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. File a 1040x amended return 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. File a 1040x amended return Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. File a 1040x amended return Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. File a 1040x amended return La Contribución Adicional al Medicare sólo se le impone al empleado. File a 1040x amended return No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. File a 1040x amended return Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. File a 1040x amended return Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. File a 1040x amended return Para más información, sobre la Contribución Adicional al Medicare visite IRS. File a 1040x amended return gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). File a 1040x amended return La información está disponible en inglés. File a 1040x amended return El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. File a 1040x amended return . File a 1040x amended return  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. File a 1040x amended return Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. File a 1040x amended return Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. File a 1040x amended return Si desea más información, visite IRS. File a 1040x amended return gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). File a 1040x amended return La información está disponible en inglés. File a 1040x amended return Externalización de las obligaciones de la nómina. File a 1040x amended return . File a 1040x amended return  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. File a 1040x amended return El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. File a 1040x amended return Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. File a 1040x amended return gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. File a 1040x amended return Dicha información está disponible en inglés. File a 1040x amended return El crédito de asistencia para las primas COBRA. File a 1040x amended return  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. File a 1040x amended return Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. File a 1040x amended return Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. File a 1040x amended return El Formulario 944-PR está descontinuado. File a 1040x amended return  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. File a 1040x amended return A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. File a 1040x amended return Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). File a 1040x amended return Para más información, consulte las Instrucciones para el Formulario 944(SP). File a 1040x amended return Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. File a 1040x amended return O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). File a 1040x amended return Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. File a 1040x amended return Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. File a 1040x amended return Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. File a 1040x amended return Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). File a 1040x amended return  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). File a 1040x amended return Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. File a 1040x amended return Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). File a 1040x amended return Cambio de dirección. File a 1040x amended return . File a 1040x amended return  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. File a 1040x amended return No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. File a 1040x amended return Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. File a 1040x amended return  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. File a 1040x amended return Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). File a 1040x amended return Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. File a 1040x amended return El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. File a 1040x amended return Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. File a 1040x amended return Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. File a 1040x amended return Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. File a 1040x amended return eftps. File a 1040x amended return gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). File a 1040x amended return Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. File a 1040x amended return Radicación y pago por medios electrónicos. File a 1040x amended return  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. File a 1040x amended return Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. File a 1040x amended return Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. File a 1040x amended return Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. File a 1040x amended return No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. File a 1040x amended return Visite el sitio web del IRS www. File a 1040x amended return irs. File a 1040x amended return gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. File a 1040x amended return Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. File a 1040x amended return irs. File a 1040x amended return gov/e-pay. File a 1040x amended return Se le podría cobrar un cargo por radicar electrónicamente. File a 1040x amended return Para EFTPS, visite www. File a 1040x amended return eftps. File a 1040x amended return gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. File a 1040x amended return Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. File a 1040x amended return hacienda. File a 1040x amended return gobierno. File a 1040x amended return pr. File a 1040x amended return Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. File a 1040x amended return Si no provee un EIN válido, la planilla o pago no se tramitará. File a 1040x amended return Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. File a 1040x amended return Pagos con tarjeta de crédito o débito. File a 1040x amended return  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. File a 1040x amended return irs. File a 1040x amended return gov/e-pay. File a 1040x amended return No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. File a 1040x amended return Contratación de empleados nuevos. File a 1040x amended return  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. File a 1040x amended return Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. File a 1040x amended return Vea el apartado 4 . File a 1040x amended return Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. File a 1040x amended return . File a 1040x amended return  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. File a 1040x amended return En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. File a 1040x amended return Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. File a 1040x amended return Solicitud de un número de identificación patronal en línea (EIN). File a 1040x amended return  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. File a 1040x amended return gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). File a 1040x amended return La información está provista en inglés. File a 1040x amended return Pagos rechazados. File a 1040x amended return  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. File a 1040x amended return Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. File a 1040x amended return Sin embargo, la penalidad en pagos rechazados de $24. File a 1040x amended return 99 o menos es igual a la cantidad del pago. File a 1040x amended return Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). File a 1040x amended return Remuneración pagada a trabajadores agrícolas con visa H-2A. File a 1040x amended return  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. File a 1040x amended return Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. File a 1040x amended return Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. File a 1040x amended return Servicios de entrega privados. File a 1040x amended return  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. File a 1040x amended return La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. File a 1040x amended return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. File a 1040x amended return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File a 1040x amended return M. File a 1040x amended return , UPS Worldwide Express Plus y UPS Worldwide Express. File a 1040x amended return Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. File a 1040x amended return gov y escriba “private delivery service” en la casilla Search (Buscar). File a 1040x amended return La información está disponible en inglés. File a 1040x amended return El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. File a 1040x amended return Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. File a 1040x amended return Usted tiene que utilizar el Servicio Postal de los EE. File a 1040x amended return UU. File a 1040x amended return para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. File a 1040x amended return Mantenimiento de récords. File a 1040x amended return  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. File a 1040x amended return Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. File a 1040x amended return No se ha establecido ninguna manera especial de llevar estos récords. File a 1040x amended return Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . File a 1040x amended return Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. File a 1040x amended return Vea Líder de cuadrilla, en el apartado 1 . File a 1040x amended return Comentarios y sugerencias. File a 1040x amended return  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. File a 1040x amended return Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File a 1040x amended return NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. File a 1040x amended return Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. File a 1040x amended return También, puede enviarnos comentarios a través de la página www. File a 1040x amended return irs. File a 1040x amended return gov/formspubs. File a 1040x amended return Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. File a 1040x amended return Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. File a 1040x amended return Fotografías de niños desaparecidos. File a 1040x amended return  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). File a 1040x amended return Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. File a 1040x amended return Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). File a 1040x amended return Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. File a 1040x amended return Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. File a 1040x amended return Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. File a 1040x amended return Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. File a 1040x amended return Vea el tema Servicios de entrega privados en Recordatorios. File a 1040x amended return A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. File a 1040x amended return Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. File a 1040x amended return Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. File a 1040x amended return Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. File a 1040x amended return Vea el apartado 13 . File a 1040x amended return Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. File a 1040x amended return Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. File a 1040x amended return Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. File a 1040x amended return Pague o deposite todo saldo adeudado (si es más de $500). File a 1040x amended return Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. File a 1040x amended return Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. File a 1040x amended return Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). File a 1040x amended return Para el 28 de febrero. File a 1040x amended return   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). File a 1040x amended return Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. File a 1040x amended return Para las planillas radicadas por vías electrónicas, vea el siguiente tema. File a 1040x amended return Para el 31 de marzo. File a 1040x amended return  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. File a 1040x amended return Sin embargo, puede transmitir un archivo electrónico por medio de Internet. File a 1040x amended return Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. File a 1040x amended return socialsecurity. File a 1040x amended return gov/employer de la SSA para más información. File a 1040x amended return Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. File a 1040x amended return  Radique el Formulario 941-PR trimestralmente ante el IRS. File a 1040x amended return Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. File a 1040x amended return No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). File a 1040x amended return Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. File a 1040x amended return Si es de $500 o menos, traspásela al trimestre siguiente. File a 1040x amended return Vea el apartado 10 , para más información. File a 1040x amended return Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. File a 1040x amended return Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). File a 1040x amended return Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. File a 1040x amended return Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. File a 1040x amended return Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. File a 1040x amended return Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). File a 1040x amended return Vea los apartados 9 y 10 . File a 1040x amended return Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. File a 1040x amended return En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). File a 1040x amended return Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. File a 1040x amended return S. File a 1040x amended return Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. File a 1040x amended return Contribuciones sobre los ingresos de Puerto Rico. File a 1040x amended return   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. File a 1040x amended return Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. File a 1040x amended return   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. File a 1040x amended return Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. File a 1040x amended return Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). File a 1040x amended return   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. File a 1040x amended return Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. File a 1040x amended return Vea la sección 1. File a 1040x amended return 1361-4(a)(7) y la sección 301. File a 1040x amended return 7701-2(c)(2)(iv) de los Reglamentos, en inglés. File a 1040x amended return Crédito de asistencia para las primas de COBRA. File a 1040x amended return   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. File a 1040x amended return La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. File a 1040x amended return A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). File a 1040x amended return Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. File a 1040x amended return Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. File a 1040x amended return Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. File a 1040x amended return   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. File a 1040x amended return Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. File a 1040x amended return   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. File a 1040x amended return La asistencia para mantener la cobertura puede durar hasta 15 meses. File a 1040x amended return   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. File a 1040x amended return Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. File a 1040x amended return irs. File a 1040x amended return gov/irb/2009-16_irb/ar09. File a 1040x amended return html. File a 1040x amended return   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. File a 1040x amended return   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. File a 1040x amended return El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. File a 1040x amended return Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). File a 1040x amended return El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). File a 1040x amended return En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. File a 1040x amended return En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. File a 1040x amended return   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. File a 1040x amended return En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. File a 1040x amended return En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. File a 1040x amended return Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. File a 1040x amended return Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. File a 1040x amended return Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. File a 1040x amended return   Para más información, visite IRS. File a 1040x amended return gov y escriba “COBRA” en la casilla Search (Buscar). File a 1040x amended return La información está disponible en inglés. File a 1040x amended return Ayuda para radicar documentos ante la SSA. File a 1040x amended return   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. File a 1040x amended return Elegibilidad para empleo. File a 1040x amended return   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. File a 1040x amended return Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). File a 1040x amended return Puede obtener el formulario llamando al USCIS al 1-800-870-3676. File a 1040x amended return Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. File a 1040x amended return uscis. 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