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

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Phone Number: 907-562-0704

The Free Tax Filing Back Taxes

Free tax filing back taxes 8. Free tax filing back taxes   Dividendos y Otras Distribuciones Table of Contents Recordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Free tax filing back taxes Cómo se le informa del impuesto retenido. Free tax filing back taxes Nominatarios. Free tax filing back taxes Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Free tax filing back taxes Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Free tax filing back taxes Tratamiento del impuesto mínimo alternativo. Free tax filing back taxes Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Free tax filing back taxes Recordatorio Ingresos de fuentes en el extranjero. Free tax filing back taxes  Si es ciudadano de los Estados Unidos con ingresos por concepto de dividendos de fuentes fuera de los Estados Unidos (ingresos del extranjero), tiene que declarar todos estos ingresos en la declaración de impuestos a menos que sean ingresos exentos por las leyes de los EE. Free tax filing back taxes UU. Free tax filing back taxes Esto es cierto independientemente de si reside dentro o fuera de los EE. Free tax filing back taxes UU. Free tax filing back taxes y si recibe o no el Formulario 1099 de un pagador extranjero. Free tax filing back taxes Introduction Este capítulo explica el trato tributario que se le da a: Dividendos ordinarios, Distribuciones de ganancias de capital, Distribuciones que no sean dividendos y Otras distribuciones que pueda recibir de una sociedad anónima o de un fondo mutuo. Free tax filing back taxes Este capítulo también explica cómo se declara el ingreso de dividendos en su declaración de impuestos. Free tax filing back taxes Los dividendos son distribuciones de dinero, acciones u otras clases de bienes que le paga a usted una sociedad anónima o fondo mutuo. Free tax filing back taxes Puede recibir también dividendos a través de una sociedad colectiva, un caudal hereditario, un fideicomiso o una asociación a la que se le gravan impuestos como a una sociedad anónima. Free tax filing back taxes Sin embargo, algunas cantidades recibidas por usted y denominadas dividendos, son de hecho ingresos de intereses. Free tax filing back taxes Vea Dividendos que en realidad son intereses , bajo Intereses Sujetos a Impuestos, en el capítulo 7. Free tax filing back taxes La mayoría de las distribuciones se pagan en efectivo (o con cheque). Free tax filing back taxes No obstante, las distribuciones pueden consistir en más acciones, derechos de suscripción de acciones u otros bienes o servicios adicionales. Free tax filing back taxes Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés Formulario (e Instrucciones) Anexo B (Formulario 1040A o 1040) Interest and Ordinary Dividends (Intereses y dividendos ordinarios), en inglés Información General Esta sección explica las reglas generales sobre ingresos de dividendos. Free tax filing back taxes Impuesto sobre ingresos no derivados del trabajo de determinados hijos. Free tax filing back taxes   El impuesto sobre una parte del ingreso no derivado del trabajo recibido por un hijo en 2013 puede ser tributado a la tasa impositiva correspondiente de los padres. Free tax filing back taxes Si es así, tiene que completar el Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuestos para determinados hijos que tienen ingresos no derivados del trabajo), en inglés, y adjuntarlo a la declaración de impuestos del hijo. Free tax filing back taxes Si no es así, no se requiere el Formulario 8615 y los ingresos del menor están sujetos a la tasa impositiva que le corresponde. Free tax filing back taxes       Algunos padres o madres pueden optar por incluir los intereses y dividendos del hijo en la declaración de impuestos del padre o la madre si se cumplen ciertos requisitos. Free tax filing back taxes Si puede, utilice el Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección del padre o de la madre de declarar los intereses y dividendos de un hijo), en inglés, para este propósito. Free tax filing back taxes   Si desea obtener más información sobre el impuesto sobre los ingresos no derivados del trabajo de un hijo y la elección de los padres, vea el capítulo 31. Free tax filing back taxes Beneficiario de un caudal hereditario o fideicomiso. Free tax filing back taxes    Los dividendos y otras distribuciones que reciba como beneficiario de un caudal hereditario o de un fideicomiso por lo general se consideran ingresos tributables. Free tax filing back taxes El fiduciario debería enviarle un Anexo K-1 (Formulario 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Free tax filing back taxes (Parte del ingreso, deducciones, créditos, etc. Free tax filing back taxes , de un beneficiario), en inglés. Free tax filing back taxes Su copia del Anexo K-1 (Formulario 1041) e instrucciones le indicarán dónde debe declarar los ingresos en el Formulario 1040. Free tax filing back taxes Número de Seguro Social (SSN, por sus siglas en inglés) o número de identificación de contribuyente individual (ITIN por sus siglas en inglés). Free tax filing back taxes    Tiene que darle su nombre y número de Seguro Social (o su número de identificación de contribuyente individual (ITIN, por sus siglas en inglés)) a toda persona que esté obligada por la ley federal de impuestos a expedir una declaración, un informe u otro documento relacionado con usted. Free tax filing back taxes Esto incluye las entidades que pagan dividendos. Free tax filing back taxes Es posible que tenga que pagar una multa si no le proporciona su número de Seguro Social o su número de identificación de contribuyente individual (ITIN) a la entidad que paga los dividendos. Free tax filing back taxes Para obtener más información sobre los números de Seguro Social y los números de identificación de contribuyente individual, vea Número de Seguro Social en el capítulo 1. Free tax filing back taxes Retención adicional. Free tax filing back taxes   El ingreso de dividendos por lo general no está sujeto a la retención normal. Free tax filing back taxes Sin embargo, podría estar sujeto a la retención adicional de impuestos para asegurar que el impuesto sobre el ingreso sea recaudado sobre ese ingreso. Free tax filing back taxes Conforme a la retención adicional de impuestos, la entidad que paga los dividendos tiene que retener impuestos sobre los ingresos de la cantidad que le paga a usted, aplicándo la tasa de retención correspondiente. Free tax filing back taxes   También puede requerirse una retención adicional de impuestos si el IRS ha determinado que usted ha declarado una cantidad inferior de ingresos de intereses o dividendos de lo que dn verdad recibió. Free tax filing back taxes Para más información, vea Retención Adicional , en el capítulo 4. Free tax filing back taxes Certificado de acciones a nombre de dos o más personas. Free tax filing back taxes   Si dos o más personas tienen acciones de propiedad conjunta, propiedad en tenencia conyugal o propiedad en tenencia común, la parte de los dividendos de las acciones que le corresponde a cada persona está determinada por las leyes locales. Free tax filing back taxes Formulario 1099-DIV. Free tax filing back taxes   La mayoría de las sociedades anónimas y fondos mutuos usan el Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, para informarle de las distribuciones que recibió de ellas durante el año. Free tax filing back taxes Guarde este formulario con su documentación. Free tax filing back taxes No tiene que adjuntar el formulario a su declaración de impuestos. Free tax filing back taxes Dividendos no declarados en el Formulario 1099-DIV. Free tax filing back taxes   Aun si no recibe el Formulario 1099-DIV, tendrá que declarar todos sus ingresos de dividendos sujetos a impuestos. Free tax filing back taxes Por ejemplo, podría recibir acciones repartidas de dividendos de sociedades colectivas o de sociedades anónimas de tipo S. Free tax filing back taxes A usted se le informa de dichos dividendos en el Anexo K-1 (del Formulario 1065), Partner's Share of Income, Deductions, Credits, etc. Free tax filing back taxes (Parte de los ingresos, deducciones, créditos, etc. Free tax filing back taxes , correspondiente al socio), en inglés, y en el Anexo K-1 (del Formulario 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Free tax filing back taxes (Parte de los ingresos, deducciones, créditos, etc. Free tax filing back taxes , correspondiente al accionista), en inglés. Free tax filing back taxes Cómo se le informa del impuesto retenido. Free tax filing back taxes   Si se le retienen impuestos sobre su ingreso de dividendos, el pagador tiene que darle un Formulario 1099-DIV que indica la cantidad retenida. Free tax filing back taxes Nominatarios. Free tax filing back taxes   Si alguien recibe distribuciones como nominatario suyo, esa persona le dará un Formulario 1099-DIV que indicará las distribuciones recibidas en nombre de usted. Free tax filing back taxes Formulario 1099-MISC. Free tax filing back taxes   A usted se le tiene que informar de ciertos pagos sustitutivos en lugar de dividendos o intereses exentos de impuestos que recibe de un agente corredor bursátil en su nombre en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés, o en un documento similar. Free tax filing back taxes Vea Reporting Substitute Payments (Cómo informar de pagos sustitutivos), bajo Short Sales (Ventas a corto al descubierto), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo informar de estos pagos. Free tax filing back taxes Cantidad incorrecta que aparece en un Formulario 1099. Free tax filing back taxes   Si recibe un Formulario 1099 que indica una cantidad incorrecta (u otra información incorrecta), debe pedirle a la persona que le dio el formulario que le envíe otro formulario corregido. Free tax filing back taxes En el nuevo Formulario 1099 que recibirá aparecerá la palabra “ Corrected ” (Corregido). Free tax filing back taxes Dividendos de acciones vendidas. Free tax filing back taxes   Si se venden o intercambian acciones, o si se enajenan de otra manera después de que se declare un dividendo pero antes de ser pagado, el dueño oficial (usualmente la persona a quien se le expide el cheque de dividendos) tiene que incluir el dividendo en sus ingresos. Free tax filing back taxes Dividendos recibidos en enero. Free tax filing back taxes   A usted se le considera que ha recibido un dividendo el 31 de diciembre si un fondo mutuo (u otra compañía de inversiones reglamentada) o una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) declara un dividendo (incluyendo todo dividendo que produzca intereses exentos o una distribución de ganancias de capital) en octubre, noviembre o diciembre, pagadero a los accionistas oficiales en una fecha de uno de estos meses, pero que realmente paga el dividendo durante enero del próximo año calendario. Free tax filing back taxes Usted tiene que declarar el dividendo en el año en que fue declarado. Free tax filing back taxes Dividendos Ordinarios Los dividendos ordinarios (sujetos a impuestos) son la distribución más común hecha por una sociedad anónima o un fondo mutuo. Free tax filing back taxes Se pagan usando ingresos y ganancias y son considerados ingresos ordinarios para usted. Free tax filing back taxes Esto significa que no son ganancias de capital. Free tax filing back taxes Puede suponer que todo dividendo que reciba de acciones comunes o preferentes es un dividendo ordinario a menos que la sociedad anónima o el fondo mutuo que efectúa el pago le indique lo contrario. Free tax filing back taxes Los dividendos ordinarios se muestran en el recuadro 1a del Formulario 1099-DIV que usted reciba. Free tax filing back taxes Dividendos Calificados Los dividendos calificados son los dividendos ordinarios sujetos a la misma tasa impositiva máxima del 0%, 15% o 20% que corresponde a las ganancias netas de capital. Free tax filing back taxes Deben indicarse en el recuadro 1b del Formulario 1099-DIV que reciba. Free tax filing back taxes La tasa máxima del impuesto sobre los dividendos calificados es: 0% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa del 10% o del 15%. Free tax filing back taxes 15% sobre toda cantidad que de otro modo se le impondrían impuestos a tasas mayores de 15%, pero menores de 39. Free tax filing back taxes 6%. Free tax filing back taxes 20% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa de 39. Free tax filing back taxes 6%. Free tax filing back taxes Para tener derecho a la tasa impositiva máxima, todos los requisitos siguientes tienen que cumplirse: Los dividendos tienen que haber sido pagados por una sociedad anónima estadounidense o una sociedad anónima extranjera calificada. Free tax filing back taxes Vea Sociedad anónima extranjera calificada , más adelante. Free tax filing back taxes Los dividendos no tienen la misma clasificación que aquéllos incluidos más adelante bajo Dividendos que no son dividendos calificados . Free tax filing back taxes Usted cumple el período de tenencia (tema que se explica a continuación). Free tax filing back taxes Período de tenencia. Free tax filing back taxes   Usted tiene que haber tenido las acciones por más de 60 días durante el período de 121 días que comienza 60 días antes de la fecha del ex dividendo. Free tax filing back taxes La fecha del ex dividendo es la primera fecha que sigue a la declaración del dividendo en la cual el comprador de las acciones no tiene derecho a recibir el siguiente pago de dividendos. Free tax filing back taxes En su lugar, el vendedor recibirá el dividendo. Free tax filing back taxes   Cuando cuente el número de días que tuvo las acciones, incluya el día en que enajenó las acciones, pero no el día en que las adquirió. Free tax filing back taxes Vea los ejemplos más adelante. Free tax filing back taxes Excepción para acciones preferentes. Free tax filing back taxes   En el caso de acciones preferentes, tiene que haber tenido las acciones por más de 90 días durante el período de 181 días que comienza 90 días antes de la fecha del ex dividendo, si los dividendos se deben a períodos cuyo total es más de 366 días. Free tax filing back taxes Si los dividendos preferentes se deben a períodos cuyo total es menos de 367 días, les corresponde el período de tenencia del párrafo anterior. Free tax filing back taxes Ejemplo 1. Free tax filing back taxes Usted compró 5,000 acciones ordinarias de la Compañía XYZ el 9 de julio de 2013. Free tax filing back taxes La Compañía XYZ pagó un dividendo en efectivo de 10 centavos por cada acción. Free tax filing back taxes La fecha del ex dividendo fue el 16 de julio de 2013. Free tax filing back taxes El Formulario 1099-DIV de la Compañía XYZ muestra $500 en el recuadro 1a (dividendos ordinarios) y en el recuadro 1b (dividendos calificados). Free tax filing back taxes No obstante, usted vendió las 5,000 acciones el 12 de agosto de 2013. Free tax filing back taxes Tuvo las acciones de la Compañía XYZ por sólo 34 días del período de 121 días (desde el 10 de julio de 2013 hasta el 12 de agosto de 2013). Free tax filing back taxes El período de 121 días comenzó el 17 de mayo de 2013 (60 días antes de la fecha del ex dividendo) y terminó el 14 de septiembre de 2013. Free tax filing back taxes Usted no tiene dividendos calificados de la Compañía XYZ porque tuvo las acciones de la compañía por menos de 61 días. Free tax filing back taxes Ejemplo 2. Free tax filing back taxes Suponga que los hechos son los mismos que en el Ejemplo 1, excepto que compró las acciones el 15 de julio de 2013 (el día antes de la fecha del ex dividendo) y vendió las acciones el 16 de septiembre de 2013. Free tax filing back taxes Usted tuvo las acciones por 63 días (desde el 16 de julio de 2013 hasta el 16 de septiembre de 2013). Free tax filing back taxes Los $500 de dividendos calificados mostrados en el recuadro 1b del Formulario 1099-DIV son en su totalidad dividendos calificados porque tuvo las acciones por 61 días del período de 121 días (desde el 16 de julio de 2013 hasta el 14 de septiembre de 2013). Free tax filing back taxes Ejemplo 3. Free tax filing back taxes Usted compró 10,000 acciones ordinarias del Fondo Mutuo ABC el 9 de julio de 2013. Free tax filing back taxes El Fondo Mutuo ABC pagó un dividendo en efectivo de 10 centavos por cada acción. Free tax filing back taxes La fecha del ex dividendo fue el 16 de julio de 2013. Free tax filing back taxes El Fondo Mutuo ABC le informa que la parte del dividendo que puede ser tratada como dividendos calificados equivale a 2 centavos por cada acción. Free tax filing back taxes El Formulario 1099-DIV del Fondo Mutuo ABC muestra dividendos ordinarios de $1,000 y dividendos calificados de $200. Free tax filing back taxes Sin embargo, usted vendió las 10,000 acciones el 12 de agosto de 2013. Free tax filing back taxes No tiene dividendos calificados del Fondo Mutuo ABC porque tuvo las acciones del Fondo Mutuo ABC menos de 61 días. Free tax filing back taxes Reducción del período de tenencia cuando disminuya el riesgo de pérdida. Free tax filing back taxes   Al determinar si usted cumplió el período mínimo de tenencia del que se habló anteriormente, no puede contar ningún día durante el cual se cumpliera alguna de las situaciones siguientes: Tuvo una opción para vender, estaba bajo obligación por contrato de venta o había hecho (pero no cerrado) una venta al descubierto de acciones o valores sustancialmente iguales. Free tax filing back taxes Era el otorgante (girador) de una opción de compra de acciones o valores bursátiles sustancialmente iguales. Free tax filing back taxes Su riesgo de pérdida disminuye por tener una o más posiciones en bienes sustancialmente iguales o afines. Free tax filing back taxes   Para información sobre cómo aplicar la condición (3), vea la sección 1. Free tax filing back taxes 246-5 de los Reglamentos. Free tax filing back taxes Sociedad anónima extranjera calificada. Free tax filing back taxes   Una sociedad anónima extranjera es una compañía extranjera calificada si cumple alguna de las siguientes condiciones: La sociedad anónima está incorporada (constituida legalmente) en un territorio de los Estados Unidos. Free tax filing back taxes La sociedad anónima reúne los requisitos para recibir los beneficios de un tratado amplio de impuestos sobre el ingreso con los Estados Unidos que el Departamento del Tesoro considere satisfactorio para este propósito y que incluya un programa de intercambio de información. Free tax filing back taxes Para una lista de estos tratados, vea la Tabla 8-1. Free tax filing back taxes La sociedad anónima no cumple las condiciones (1) o (2) anteriores, pero las acciones por las cuales se paga el dividendo son comercializables en un mercado de valores bursátiles establecido en los Estados Unidos. Free tax filing back taxes Vea Acciones comercializables listadas , más adelante. Free tax filing back taxes Excepción. Free tax filing back taxes   Una sociedad anónima no es una sociedad anónima extranjera calificada si es una compañía extranjera de inversiones pasivas durante el año tributario en el cual se pagan los dividendos o durante el año tributario anterior. Free tax filing back taxes Acciones comercializables listadas. Free tax filing back taxes   Todas las acciones (tales como acciones comunes, ordinarias o preferentes) o recibos de depósito estadounidenses respecto a esas acciones, satisfacen el requisito (3), mencionado anteriormente bajo Sociedad anónima extranjera calificada , si se listan (cotizan) en una bolsa de valores nacional que está inscrita conforme a la sección 6 de la Securities Exchange Act (Ley de la Bolsa de Valores) de 1934 o en el Mercado de Valores Nasdaq. Free tax filing back taxes Si desea ver una lista de las bolsas que reúnen estos requisitos, vea www. Free tax filing back taxes sec. Free tax filing back taxes gov/divisions/marketreg/mrexchanges. Free tax filing back taxes shtml, en inglés. Free tax filing back taxes Dividendos que no son dividendos calificados. Free tax filing back taxes   Los dividendos enumerados a continuación no son dividendos calificados. Free tax filing back taxes No son dividendos calificados aunque se encuentren indicados en el recuadro 1b del Formulario 1099-DIV. Free tax filing back taxes Distribuciones de ganancias de capital. Free tax filing back taxes Dividendos pagados sobre depósitos en cajas mutuas de ahorros, bancos cooperativos, cooperativas de crédito, asociaciones de crédito a la construcción estadounidenses, asociaciones de préstamo y ahorro estadounidenses, asociaciones federales de préstamo y ahorro e instituciones financieras similares. Free tax filing back taxes Declare estos ingresos como ingreso de intereses. Free tax filing back taxes Dividendos de una sociedad anónima que es una organización exenta de impuestos o una cooperativa agrícola durante el año tributario de la sociedad anónima en el cual se pagaron los dividendos o durante el año tributable anterior de la sociedad anónima. Free tax filing back taxes Dividendos pagados por una sociedad anónima sobre valores bursátiles del empleador tenidos en la fecha de registro por un plan de compra de acciones para empleados (ESOP, por sus siglas en inglés) mantenido por esa sociedad anónima. Free tax filing back taxes Dividendos sobre acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Free tax filing back taxes Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Free tax filing back taxes Pagos mostrados en el recuadro 1b del Formulario 1099-DIV, provenientes de una sociedad anónima extranjera hasta el punto que usted sepa o tenga razón de saber que los pagos no son dividendos calificados. Free tax filing back taxes Tabla 8-1. Free tax filing back taxes Tratados de Impuestos sobre los Ingresos Los tratados de impuestos sobre los ingresos que los Estados Unidos tiene con los siguientes países cumplen la condición (2) bajo Sociedad anónima extranjera calificada. Free tax filing back taxes       Australia India Reino Austria Indonesia Unido Alemania Irlanda República Bangladesh Islandia Checa Barbados Israel República Bélgica Italia Eslovaca Bulgaria Jamaica Rumania Canadá Japón Sri Lanka China Kazajstán Suecia Chipre Letonia Suiza Corea Lituania Sudáfrica Dinamarca Luxemburgo Tailandia Egipto Malta Trinidad y Eslovenia Marruecos Tobago España México Túnez Estonia Noruega Turquía Federación Nueva Ucrania Rusa Zelandia Venezuela Filipinas Países Bajos (Holanda)   Finlandia Paquistán   Francia Polonia   Grecia Portugal   Hungría       Dividendos Utilizados para la Compra de más Acciones La sociedad anónima en la cual usted tiene acciones podría tener un plan para la reinversión de dividendos. Free tax filing back taxes Tales planes le permiten optar por el uso de sus dividendos para comprar (por medio de un agente) más acciones en la sociedad anónima en vez de recibir los dividendos en efectivo. Free tax filing back taxes La mayoría de los fondos de inversión también permiten a los accionistas reinvertir automáticamente las distribuciones para comprar más acciones en el fondo en lugar de recibir dinero en efectivo. Free tax filing back taxes Si utiliza los dividendos para comprar más acciones al precio justo de mercado, todavía tiene que declarar los dividendos como ingreso. Free tax filing back taxes Si es miembro de un plan de reinversión de dividendos que le permite comprar más acciones a un precio menor del precio justo de mercado, tiene que declarar como ingreso de dividendos el valor justo de mercado de las acciones adicionales el día del pago de los dividendos. Free tax filing back taxes También tiene que declarar como ingreso de dividendos todos los cargos por servicios restados de sus dividendos en efectivo antes de que los dividendos sean utilizados para comprar acciones adicionales. Free tax filing back taxes Pero tal vez pueda deducir el cargo por servicios. Free tax filing back taxes Vea el capítulo 28 para más información sobre la deducción de gastos relativos a la producción de ingresos. Free tax filing back taxes En algunos planes de reinversión de dividendos, se puede invertir más efectivo para comprar acciones a un precio menor del valor justo de mercado. Free tax filing back taxes Si elige hacer esto, tiene que declarar como ingreso de dividendos la diferencia entre el efectivo que invierte y el valor justo de mercado de las acciones que compra. Free tax filing back taxes Al calcular esta cantidad, utilice el valor justo de mercado de las acciones el día del pago del dividendo. Free tax filing back taxes Fondos de Inversión del Mercado Monetario Declare las cantidades que reciba de fondos de inversión del mercado monetario como ingreso de dividendos. Free tax filing back taxes Los fondos de inversión del mercado monetario son una clase de fondo mutuo y no deben ser confundidos con cuentas bancarias del mercado monetario que pagan intereses. Free tax filing back taxes Distribuciones de Ganancias de Capital Las distribuciones de ganancias de capital (se denominan también dividendos de ganancias de capital) le son pagadas a usted o acreditadas a su cuenta por fondos mutuos (u otras sociedades inversionistas reglamentadas) y sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés). Free tax filing back taxes Estas distribuciones se mostrarán en el recuadro 2a del Formulario 1099-DIV que recibe del fondo mutuo o de la sociedad de inversión inmobiliaria. Free tax filing back taxes Declare las distribuciones de ganancias de capital como ganancias de capital a largo plazo independientemente de cuánto tiempo usted haya tenido las acciones en el fondo mutuo o en la sociedad de inversión inmobiliaria. Free tax filing back taxes Ganancias de capital no distribuidas provenientes de fondos mutuos y sociedades de inversión inmobiliaria. Free tax filing back taxes    Algunos fondos mutuos y sociedades de inversión inmobiliaria retienen sus ganancias de capital a largo plazo y pagan impuesto sobre ellas. Free tax filing back taxes Tiene que tratar su parte de estas ganancias como distribuciones, aunque en realidad no las reciba. Free tax filing back taxes Sin embargo, éstas no se incluyen en el Formulario 1099-DIV. Free tax filing back taxes En lugar de esto, a usted se le informa de dichas ganancias en el recuadro 1a del Formulario 2439 (en inglés). Free tax filing back taxes   Declare las ganancias de capital no distribuidas (recuadro 1a del Formulario 2439) como ganancias de capital a largo plazo en la columna (h) en la línea 11 del Anexo D (Formulario 1040). Free tax filing back taxes   Los impuestos pagados sobre estas ganancias por el fondo mutuo o la sociedad de inversión inmobiliaria se pueden ver en el recuadro 2 del Formulario 2439. Free tax filing back taxes Para que el pago de dichos impuestos se le acredite a usted, anótelos en la línea 71 del Formulario 1040 y marque el recuadro “ a ” en esa línea. Free tax filing back taxes Adjunte la Copia B del Formulario 2439 a su declaración y mantenga la Copia C para sus archivos. Free tax filing back taxes Ajuste a la base. Free tax filing back taxes   Aumente la base del fondo mutuo o sus intereses en una sociedad de inversión inmobiliaria por la diferencia entre la ganancia que declare y la cantidad de impuesto pagado que se le acredite a usted. Free tax filing back taxes Información adicional. Free tax filing back taxes   Para más información sobre el trato dado a las distribuciones de fondos mutuos, vea la Publicación 550, en inglés. Free tax filing back taxes Distribuciones que no son Dividendos Una distribución que no sea en forma de dividendo es una distribución que no se paga de los ingresos y ganancias de una sociedad anónima o un fondo mutuo. Free tax filing back taxes Usted debe recibir un Formulario 1099-DIV u otro estado de cuentas mostrándole la distribución que no sea en forma de dividendo. Free tax filing back taxes En el Formulario 1099-DIV, una distribución que no sea en forma de dividendo se mostrará en el recuadro 3. Free tax filing back taxes Si no recibe tal estado de cuentas, declare la distribución como un dividendo ordinario. Free tax filing back taxes Ajuste a la base. Free tax filing back taxes   Una distribución que no sea en forma de dividendo reduce la base de sus acciones. Free tax filing back taxes No se le gravan impuestos hasta que su base en las acciones se recupere por completo. Free tax filing back taxes Esta parte no sujeta a impuestos también se denomina rendimiento de capital. Free tax filing back taxes Es un rendimiento de la inversión en las acciones de la empresa. Free tax filing back taxes Si compra acciones de una sociedad anónima en lotes diferentes y en diferentes ocasiones y no puede identificar definitivamente las acciones sujetas a las distribuciones que no sean en forma de dividendos, reduzca la base de las acciones que compró primero. Free tax filing back taxes   Cuando la base de las acciones haya sido reducida a cero, declare como una ganancia de capital toda distribución adicional que reciba que no sea en forma de dividendos. Free tax filing back taxes Dependiendo de cuánto tiempo haya tenido las acciones, las declara como una ganancia de capital a largo plazo o como una ganancia de capital a corto plazo. Free tax filing back taxes Vea el tema titulado Período de Tenencia , en el capítulo 14. Free tax filing back taxes Ejemplo. Free tax filing back taxes Usted compró acciones en el año 2000 por $100. Free tax filing back taxes En el año 2003, recibió una distribución que no es dividendo de $80. Free tax filing back taxes No incluyó esta cantidad en su ingreso, pero redujo la base de las acciones a $20. Free tax filing back taxes Recibió una distribución que no es dividendo de $30 en el año 2013. Free tax filing back taxes Los primeros $20 de esta cantidad redujeron su base a cero. Free tax filing back taxes Usted declara los otros $10 como ganancia de capital a largo plazo para el año 2013. Free tax filing back taxes Debe declarar como ganancia de capital a largo plazo toda distribución sobre estas acciones que no sea en forma de dividendo que reciba en los siguientes años. Free tax filing back taxes Distribuciones de Liquidación Las distribuciones de liquidación, a veces conocidas como dividendos de liquidación, son distribuciones que se reciben durante una liquidación parcial o completa de una sociedad anónima. Free tax filing back taxes Estas distribuciones son, por lo menos en parte, un tipo de rendimiento del capital. Free tax filing back taxes Pueden pagarse en uno o más plazos. Free tax filing back taxes Usted recibirá un Formulario 1099-DIV de la sociedad anónima mostrándole la cantidad de una distribución de liquidación en el recuadro 8 ó 9. Free tax filing back taxes Para más información sobre las distribuciones de liquidación, vea el capítulo 1 de la Publicación 550, en inglés. Free tax filing back taxes Distribuciones de Acciones y Derechos a Acciones Las distribuciones hechas por una sociedad anónima de sus propias acciones son comúnmente conocidas como dividendos de acciones. Free tax filing back taxes Los derechos a acciones (también conocidos como “opción de compra de acciones”) son distribuciones hechas por una sociedad anónima de derechos para adquirir acciones de la misma. Free tax filing back taxes Por lo general, los dividendos de acciones y los derechos a acciones no están sujetos a impuestos para usted y no los declara en la declaración de impuestos. Free tax filing back taxes Dividendos de acciones y derechos a acciones sujetos a impuestos. Free tax filing back taxes   Las distribuciones de dividendos de acciones y de derechos a acciones están sujetas a impuestos en su caso si se cumple alguna de las siguientes condiciones: Usted o algún otro accionista tiene la opción de recibir dinero en efectivo u otros bienes en vez de recibir acciones o derechos a acciones. Free tax filing back taxes La distribución les da dinero en efectivo u otra propiedad a algunos accionistas y un aumento en el porcentaje de intereses en los bienes o ingresos y ganancias de la sociedad anónima a otros accionistas. Free tax filing back taxes La distribución se puede convertir en acciones preferentes y tiene el mismo resultado que en el punto (2). Free tax filing back taxes La distribución les da acciones preferentes a algunos accionistas dueños de acciones comunes y les da acciones comunes a otros accionistas dueños de acciones comunes. Free tax filing back taxes La distribución es sobre acciones prefe- rentes. Free tax filing back taxes Sin embargo, la distribución no está sujeta a impuestos si es un aumento en la proporción de conversión de las acciones preferentes convertibles hecho solamente para tener en cuenta un dividendo de acciones, un cambio proporcional en la cantidad de acciones de una sociedad anónima o un suceso similar que de otra manera resultaría en la reducción del derecho de conversión. Free tax filing back taxes   El término “acciones” incluye el derecho de adquirir acciones y el término “accionista” incluye al tenedor de derechos o de valores bursátiles convertibles. Free tax filing back taxes Si usted recibe dividendos de acciones o derechos a acciones sujetos a impuesto, incluya en sus ingresos el valor justo de mercado en la fecha de distribución. Free tax filing back taxes Acciones preferentes rescatables por una prima. Free tax filing back taxes   Si tiene acciones preferentes a un precio de rescate más alto que su precio de emisión, la diferencia (la prima de rescate) generalmente está sujeta a impuestos por concepto de una distribución implícita de acciones adicionales sobre acciones preferentes. Free tax filing back taxes Para más información, vea el capítulo 1 de la Publicación 550, en inglés. Free tax filing back taxes Base. Free tax filing back taxes   La base en acciones o derechos a acciones recibidas en una distribución tributable es el valor justo de mercado en el momento que fueron distribuidas. Free tax filing back taxes Si recibe acciones o derechos a acciones que no son tributables a usted, vea el tema titulado Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo calcular la base. Free tax filing back taxes Acciones fraccionarias. Free tax filing back taxes    Es posible que no posea suficientes acciones en una sociedad anónima para recibir una participación completa de las acciones si la sociedad anónima declara un dividendo de acciones. Free tax filing back taxes Sin embargo, con la aprobación de los accionistas, la sociedad anónima podría establecer un plan mediante el cual las acciones fraccionarias no sean emitidas sino que sean vendidas y las ganancias en efectivo se entreguen a los accionistas. Free tax filing back taxes Todo efectivo que reciba por acciones fraccionarias bajo tal clase de plan se considera una cantidad realizada en la venta de las acciones fraccionarias. Free tax filing back taxes Declare esta transacción en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés. Free tax filing back taxes Anote su ganancia o pérdida, la diferencia entre el efectivo que usted recibe y la base de las acciones fraccionarias vendidas en la columna (h) del Anexo D (Formulario 1040) en la Parte I o Parte II, la que corresponda. Free tax filing back taxes    Declare esta transacción en el Formulario 8949 marcando el recuadro correcto. Free tax filing back taxes   Para más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea el capítulo 4 de la Publicación 550. Free tax filing back taxes También vea las instrucciones para el Formulario 8949 y las instruccinoes para el Anexo D (Formulario 1040). Free tax filing back taxes Ejemplo. Free tax filing back taxes Usted es dueño de una acción común que compró el 3 de enero de 2004 por $100. Free tax filing back taxes La sociedad anónima declaró un dividendo de acciones comunes del 5% el 29 de junio de 2013. Free tax filing back taxes El valor justo de mercado de las acciones en el momento en que se declaró el dividendo de acciones era $200. Free tax filing back taxes A usted le pagaron $10 por el dividendo de acciones fraccionarias bajo un plan descrito en la sección titulada Acciones fraccionarias. Free tax filing back taxes Usted calcula su ganancia o pérdida de la manera siguiente: Valor justo de mercado de las acciones antiguas $200. Free tax filing back taxes 00 Valor justo de mercado del dividendo de acciones (efectivo recibido) +10. Free tax filing back taxes 00 Valor justo de mercado de las acciones antiguas y del dividendo de acciones $210. Free tax filing back taxes 00 Base (costo) de las acciones antiguas después del dividendo de acciones (($200 ÷ $210) × $100) $95. Free tax filing back taxes 24 Base (costo) del dividendo de acciones (($10 ÷ $210) × $100) + 4. Free tax filing back taxes 76 Total $100. Free tax filing back taxes 00 Efectivo recibido $10. Free tax filing back taxes 00 Base (costo) del dividendo de acciones − 4. Free tax filing back taxes 76 Ganancia $5. Free tax filing back taxes 24 Debido a que había tenido la acción por más de 1 año en el momento en que se declaró el dividendo de acciones, su ganancia en el dividendo de acciones es una ganancia de capital a largo plazo. Free tax filing back taxes Certificado de dividendo diferido. Free tax filing back taxes   Una sociedad anónima que declara un dividendo de acciones podría emitirle a usted un certificado de dividendo de acciones diferido que le da el derecho a acciones fraccionarias. Free tax filing back taxes El certificado no suele estar sujeto a impuestos cuando usted lo recibe. Free tax filing back taxes Si elige que la sociedad anónima venda el certificado por usted y le entregue las ganancias, su ganancia o pérdida es la diferencia entre las ganancias y la parte de su base en las acciones de la sociedad anónima asignada en el certificado. Free tax filing back taxes   No obstante, si recibe un certificado de dividendo de acciones diferido y puede optar por rescatarlo por efectivo en vez de acciones, el certificado está sujeto a impuestos cuando lo reciba. Free tax filing back taxes Tiene que incluir en sus ingresos el valor justo de mercado del certificado en la fecha en que lo recibió. Free tax filing back taxes Otras Distribuciones Usted podría recibir alguna de las siguientes distribuciones durante el año. Free tax filing back taxes Dividendos con intereses exentos. Free tax filing back taxes   Los dividendos que producen intereses exentos de impuestos que recibe de un fondo mutuo u otra compañía de inversiones reglamentada, incluyendo aquellos recibidos de un fondo calificado en cualquier año tributario que comience después del 22 de diciembre del 2010, no se incluyen en los ingresos sujetos a impuestos. Free tax filing back taxes Los dividendos con intereses exentos deben aparecer en el recuadro 10 del Formulario 1099-DIV. Free tax filing back taxes Requisito de declarar ciertos datos. Free tax filing back taxes   Aunque los dividendos con intereses exentos no están sujetos a impuestos, tiene que informar de los mismos en la declaración de impuestos si tiene que presentar una declaración. Free tax filing back taxes Esto es un requisito de declarar datos y no hace que dichos dividendos con intereses exentos se cambien a ingresos sujetos a impuestos. Free tax filing back taxes Tratamiento del impuesto mínimo alternativo. Free tax filing back taxes   Los dividendos que produzcan intereses exentos y que se hayan pagado de bonos de actividad privada especificados podrían estar sujetos al impuesto mínimo alternativo. Free tax filing back taxes Vea el tema titulado Impuesto Mínimo Alternativo (AMT) en el capítulo 30 para más información. Free tax filing back taxes Dividendos de pólizas de seguro. Free tax filing back taxes    Los dividendos de pólizas de seguro que el asegurador retiene y utiliza para pagar sus primas no están sujetos a impuestos. Free tax filing back taxes No obstante, tiene que declarar como ingreso de intereses sujeto a impuestos los intereses que se paguen o acrediten sobre los dividendos dejados con la compañía de seguros. Free tax filing back taxes    Si los dividendos de un contrato de seguros (que no sea un contrato de seguro dotal modificado) le son distribuidos a usted, éstos son una devolución parcial de las primas que usted pagó. Free tax filing back taxes No los incluya en su ingreso bruto hasta que sean mayores al total de todas las primas netas que usted pagó por el contrato. Free tax filing back taxes Declare todas las distribuciones sujetas a impuestos de pólizas de seguro en la línea 21 del Formulario 1040. Free tax filing back taxes Dividendos del seguro para veteranos. Free tax filing back taxes   Los dividendos que reciba de pólizas de seguro para veteranos no están sujetos a impuestos. Free tax filing back taxes Además, los intereses de dividendos dejados en depósito con el Department of Veterans Affairs (Departamento de Asuntos de Veteranos) no están sujetos a impuestos. Free tax filing back taxes Dividendos de patrocinio. Free tax filing back taxes   Generalmente, los dividendos de patrocinio que reciba en dinero de una organización cooperativa están incluidos en sus ingresos. Free tax filing back taxes   No incluya en sus ingresos dividendos de patrocinio que reciba por: Propiedad comprada para uso personal o Bienes de capital o propiedad depreciable comprados para uso en su negocio. Free tax filing back taxes Pero tiene que reducir la base (costo) de los artículos comprados. Free tax filing back taxes Si el dividendo es mayor a la base ajustada de los bienes, deberá declarar el exceso como ingreso. Free tax filing back taxes   Estas reglas son las mismas independientemente de si la cooperativa que paga el dividendo es una cooperativa sujeta a impuestos o no. Free tax filing back taxes Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska). Free tax filing back taxes    No declare las cantidades que reciba del Alaska Permanent Fund como dividendos. Free tax filing back taxes Declare estas cantidades en la línea 21 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. Free tax filing back taxes Cómo Declarar el Ingreso de Dividendos Por lo general, se puede utilizar el Formulario 1040 o el Formulario 1040A para declarar el ingreso de dividendos. Free tax filing back taxes Declare el total de sus dividendos ordinarios en la línea 9a del Formulario 1040 o del Formulario 1040A. Free tax filing back taxes Declare los dividendos calificados en la línea 9b del Formulario 1040 o el Formulario 1040A. Free tax filing back taxes Si recibe una distribución de ganancias de capital, quizás pueda utilizar el Formulario 1040A o quizás tenga que utilizar el Formulario 1040. Free tax filing back taxes Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , en el capítulo 16. Free tax filing back taxes Si recibe distribuciones que no son dividendos pero que deben declararse como ganancias de capital, tendrá que utilizar el Formulario 1040. Free tax filing back taxes No puede utilizar el Formulario 1040EZ si recibe ingresos de dividendos. Free tax filing back taxes Formulario 1099-DIV. Free tax filing back taxes   Si era dueño de acciones por las cuales ha recibido $10 o más por concepto de dividendos y otras distribuciones, deberá recibir un Formulario 1099-DIV. Free tax filing back taxes Aun si no recibe un Formulario 1099-DIV, tiene que declarar todo su ingreso de dividendos. Free tax filing back taxes   Vea el Formulario 1099-DIV para más información sobre cómo declarar el ingreso de dividendos. Free tax filing back taxes Formulario 1040A o 1040. Free tax filing back taxes    Tiene que completar la Parte II del Anexo B (Formulario 1040A o 1040) y adjuntarlo al Formulario 1040A o 1040, si: Sus dividendos ordinarios (el recuadro 1a del Formulario 1099-DIV) son mayores de $1,500 o Recibió, como nominatario, dividendos que en realidad le pertenecen a otra persona. Free tax filing back taxes Si sus dividendos ordinarios son mayores de $1,500, usted también tiene que completar la Parte III del Anexo B (Formulario 1040 o 1040A). Free tax filing back taxes   Escriba en la línea 5, Parte II del Anexo B, el nombre de cada pagador y los dividendos ordinarios que usted recibió. Free tax filing back taxes Si sus valores bursátiles están a nombre de una empresa de corretaje (conocido en inglés como “ street name ”), escriba el nombre de la empresa de corretaje mostrado en el Formulario 1099-DIV como pagador. Free tax filing back taxes Si sus acciones están a nombre de un nominatario que es el titular registrado, y el nominatario es el que le acredita o paga a usted los dividendos de las acciones, escriba el nombre del nominatario y los dividendos que recibió o que le fueron acreditados. Free tax filing back taxes   Anote en la línea 6 el total de las cantidades que aparecen en la línea 5. Free tax filing back taxes Anote también este total en la línea 9a del Formulario 1040 o del Formulario 1040A. Free tax filing back taxes Dividendos calificados. Free tax filing back taxes   Declare los dividendos calificados (el recuadro 1b del Formulario 1099-DIV) en la línea 9b del Formulario 1040 o del Formulario 1040A. Free tax filing back taxes La cantidad del recuadro 1b ya se incluye en el recuadro 1a. Free tax filing back taxes No añada ni reste la cantidad del recuadro 1b a la cantidad del recuadro 1a. Free tax filing back taxes    No incluya ninguno de los siguientes en la línea 9b: Dividendos calificados que recibió como nominatario. Free tax filing back taxes Vea el tema titulado Nominees (Nominatarios), bajo How to Report Dividend Income (Cómo se declara el ingreso de dividendos), en el capítulo 1 de la Publicación 550, en inglés. Free tax filing back taxes Dividendos de acciones por las cuales usted no cumplió el período de tenencia. Free tax filing back taxes Vea el tema titulado Período de tenencia , anteriormente, bajo la sección titulada Dividendos Calificados. Free tax filing back taxes Dividendos sobre todas las acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. Free tax filing back taxes Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. Free tax filing back taxes Pagos mostrados en el recuadro 1b del Formulario 1099-DIV de una sociedad anónima extranjera hasta el punto donde sepa o tenga razón de saber que los pagos no son dividendos calificados. Free tax filing back taxes   Si tiene dividendos calificados, tiene que calcular el impuesto completando la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) de las Instrucciones para el Formulario 1040 o el Formulario 1040A, o Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D) de las Instrucciones del Anexo D del Formulario 1040, en inglés, según corresponda. Free tax filing back taxes Anote los dividendos calificados en la línea 2 de la hoja de trabajo. Free tax filing back taxes Deducción de los intereses de inversiones. Free tax filing back taxes   Si declara una deducción por intereses de inversiones, quizás tenga que reducir sus dividendos que cumplan los requisitos de la tasa impositiva del 0%, 15% o 20%. Free tax filing back taxes Redúzcala por la cantidad de dividendos calificados que elija incluir en el ingreso de inversiones al calcular el límite de la deducción de los intereses de inversiones. Free tax filing back taxes Esto se hace en la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) o en la hoja Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D). Free tax filing back taxes Para más información sobre el límite de intereses de inversión, vea Gastos de inversión en el capítulo 23. Free tax filing back taxes Gastos relacionados con el ingreso de dividendos. Free tax filing back taxes   Es posible que pueda deducir los gastos relacionados con el ingreso de dividendos si detalla sus deducciones en el Anexo A (Formulario 1040). Free tax filing back taxes Vea el capítulo 28 para obtener información general sobre la deducción de gastos relativos a la producción de ingresos. Free tax filing back taxes Más información. Free tax filing back taxes    Para más información sobre cómo declarar el ingreso de dividendos, vea el capítulo 1 de la Publicación 550, en inglés, o las instrucciones para el formulario que tiene que presentar. Free tax filing back taxes Prev  Up  Next   Home   More Online Publications