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Free Efile Tax Return

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

Exemption Requirements - 501(c)(3) Organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).

Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.

Filing Requirements
A brief description of annual filing requirements for tax-exempt churches and religious organizations.

The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations

Special Rules Limiting IRS Authority to Audit a Church
Overview of rules on tax inquiries and examinations of churches.

Tax Information for Charitable Organizations
Tax information for charitable, religious, scientific, literary, and other organizations exempt under Internal Revenue Code ("IRC") section 501(c)(3).

Publication 4573, Group Exemptions
A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501.

Webinar for Churches and Religious Organizations
A survey of tax-exempt status for churches and religious organizations

Page Last Reviewed or Updated: 30-Mar-2014

The Free Efile Tax Return

Free efile tax return 34. Free efile tax return   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. Free efile tax return El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. Free efile tax return Este capítulo le explica lo siguiente: Quién es un hijo calificado. Free efile tax return La cantidad del crédito. Free efile tax return Cómo se puede reclamar el crédito. Free efile tax return El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. Free efile tax return Si no está sujeto al pago de impuestos. Free efile tax return   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. Free efile tax return Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. Free efile tax return Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). Free efile tax return Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. Free efile tax return Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. Free efile tax return Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. Free efile tax return Ejemplo 1. Free efile tax return Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. Free efile tax return Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. Free efile tax return Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. Free efile tax return Ejemplo 2. Free efile tax return Su hija cumplió 8 años en el año 2013. Free efile tax return Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. Free efile tax return Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. Free efile tax return Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). Free efile tax return   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). Free efile tax return   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. Free efile tax return Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. Free efile tax return Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. Free efile tax return S. Free efile tax return Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. Free efile tax return Hijo adoptivo. Free efile tax return   A un hijo adoptivo siempre se le trata como si fuera su hijo. Free efile tax return Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. Free efile tax return   Si usted es ciudadano o nacional de los EE. Free efile tax return UU. Free efile tax return y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. Free efile tax return Excepciones al tiempo vivido con usted. Free efile tax return   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. Free efile tax return Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. Free efile tax return   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. Free efile tax return Para detalles, vea Requisito de Residencia , en el capítulo 3. Free efile tax return Hijo calificado de más de una persona. Free efile tax return   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. Free efile tax return Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. Free efile tax return Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. Free efile tax return Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. Free efile tax return Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. Free efile tax return Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. Free efile tax return Vea Crédito Tributario Adicional por Hijos , más adelante. Free efile tax return Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. Free efile tax return Casados que presentan una declaración conjunta: $110,000. Free efile tax return Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. Free efile tax return Casados que presentan la declaración por separado: $55,000. Free efile tax return Ingresos brutos ajustados modificados. Free efile tax return   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. Free efile tax return En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. Free efile tax return ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. Free efile tax return Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. Free efile tax return Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. Free efile tax return Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. Free efile tax return   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. Free efile tax return Ingreso bruto ajustado. Free efile tax return   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. Free efile tax return Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. Free efile tax return No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. Free efile tax return Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. Free efile tax return Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. Free efile tax return Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. Free efile tax return Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. Free efile tax return Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. Free efile tax return Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. Free efile tax return El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. Free efile tax return Cómo se reclama el crédito tributario adicional por hijos. Free efile tax return   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. Free efile tax return Vea anteriormente el tema titulado Cómo Reclamar el Crédito . Free efile tax return Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. Free efile tax return Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. Free efile tax return Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. Free efile tax return La Parte I es independiente de las Partes II a la IV. Free efile tax return Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. Free efile tax return Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). Free efile tax return Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. Free efile tax return Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. Free efile tax return Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. Free efile tax return Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. Free efile tax return Prev  Up  Next   Home   More Online Publications