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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

H&r Block Free Tax

Hrblock 2010 Tax CalculatorIrs Gov Vita10ezGov Forms 10402011 Free Tax Software2013 Colo State Tax Forms1040ez Tax Return Forms 2013Irs Tax Forms 2012 1040aFile 2010 Taxes TurbotaxHow Do I File My 2010 TaxesTax For Military Active DutyHow To File Taxes For FreeWhere To File Federal Tax Return 2012Tax Return 2011 DeadlineIrs Where Mail 1040ezTax Easy FormI Need To File My 2010 Tax ReturnFree 1040x Tax Forms1040ez Income Tax Form1040ezHr Block Tax Free1040ez Form PrintableFree State Tax ExtensionWhere To File 1040x For 2012Order 2012 Tax Forms From IrsH&r Block Key Code Free State FilingIrs Filing ExtensionFile 2012 Taxes For Free OnlineTax Forms 10401040ez Form 2010Free 2010 Tax Software Download2009 Tax AmendmentBankruptcy Married Filing Income Taxes Separately2011 Income Tax Forms 1040ezFile 1040 EzState Tax Forms InstructionsState Income TaxesFree State Turbo Tax 2012File Taxes Online For Free2011 Tax Forms

H&r Block Free Tax

H&r block free tax 8. H&r block free tax   Paying Tax Through Withholding or Estimated Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Notification of Alien Status Withholding From CompensationWithholding on Wages Withholding on Pensions Withholding on Tip Income Independent Contractors Withholding From Other IncomeTax Withheld on Partnership Income Withholding on Scholarships and Fellowship Grants Income Entitled to Tax Treaty BenefitsStudents, teachers, and researchers. H&r block free tax Tax Withheld on Real Property Sales Social Security and Medicare TaxesStudents and Exchange Visitors Agricultural Workers Self-Employment Tax International Social Security Agreements Estimated Tax Form 1040-ES (NR)Fiscal year. H&r block free tax Introduction This chapter discusses how to pay your U. H&r block free tax S. H&r block free tax income tax as you earn or receive income during the year. H&r block free tax In general, the federal income tax is a pay as you go tax. H&r block free tax There are two ways to pay as you go. H&r block free tax Withholding. H&r block free tax If you are an employee, your employer probably withholds income tax from your pay. H&r block free tax Tax may also be withheld from certain other income—including pensions, bonuses, commissions, and gambling winnings. H&r block free tax In each case, the amount withheld is paid to the U. H&r block free tax S. H&r block free tax Treasury in your name. H&r block free tax Estimated tax. H&r block free tax If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. H&r block free tax People who are in business for themselves generally will have to pay their tax this way. H&r block free tax You may have to pay estimated tax if you receive income such as dividends, interest, rent, and royalties. H&r block free tax Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. H&r block free tax Topics - This chapter discusses: How to notify your employer of your alien status, Income subject to withholding of income tax, Exemptions from withholding, Social security and Medicare taxes, and Estimated tax rules. H&r block free tax Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 901 U. H&r block free tax S. H&r block free tax Tax Treaties Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-9 Request for Taxpayer Identification Number and Certification 1040-ES (NR) U. H&r block free tax S. H&r block free tax Estimated Tax for Nonresident Alien Individuals 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U. H&r block free tax S. H&r block free tax Real Property Interests 13930 Application for Central Withholding Agreement See chapter 12 for information about getting these publications and forms. H&r block free tax Notification of Alien Status You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages. H&r block free tax If you are a resident alien under the rules discussed in chapter 1, you must file Form W-9 or a similar statement with your employer. H&r block free tax If you are a nonresident alien under those rules, you must furnish to your employer Form 8233 or Form W-8BEN, establishing that you are a foreign person, or Form W-4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U. H&r block free tax S. H&r block free tax citizens. H&r block free tax If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, file Form W-9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. H&r block free tax If you receive this type of income as a nonresident alien, file Form W-8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. H&r block free tax However, if the income is effectively connected with a U. H&r block free tax S. H&r block free tax trade or business, file Form W-8ECI instead. H&r block free tax Withholding From Compensation The following discussion generally applies only to nonresident aliens. H&r block free tax Tax is withheld from resident aliens in the same manner as U. H&r block free tax S. H&r block free tax citizens. H&r block free tax Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U. H&r block free tax S. H&r block free tax citizens. H&r block free tax Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. H&r block free tax Withholding on Wages If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. H&r block free tax Also fill out Form W-4 for a scholarship or fellowship grant to the extent it represents payment for past, present, or future services and for which you are not claiming a tax treaty withholding exemption on Form 8233 (discussed later under Income Entitled to Tax Treaty Benefits). H&r block free tax These are services you are required to perform as an employee and as a condition of receiving the scholarship or fellowship (or tuition reduction). H&r block free tax Nonresident aliens should fill out Form W-4 using the following instructions instead of the instructions on the Form W-4. H&r block free tax This is because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction. H&r block free tax Enter your social security number (SSN) on line 2. H&r block free tax Do not enter an individual taxpayer identification number (ITIN). H&r block free tax Check only “Single” marital status on line 3 (regardless of your actual marital status). H&r block free tax Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, or South Korea, or a U. H&r block free tax S. H&r block free tax national. H&r block free tax Write “Nonresident Alien” or “NRA” on the dotted line on line 6. H&r block free tax You can request additional withholding on line 6 at your option. H&r block free tax Do not claim “Exempt” withholding status on line 7. H&r block free tax A U. H&r block free tax S. H&r block free tax national is an individual who, although not a U. H&r block free tax S. H&r block free tax citizen, owes his or her allegiance to the United States. H&r block free tax U. H&r block free tax S. H&r block free tax nationals include American Samoans, and Northern Mariana Islanders who chose to become U. H&r block free tax S. H&r block free tax nationals instead of U. H&r block free tax S. H&r block free tax citizens. H&r block free tax See Withholding on Scholarships and Fellowship Grants later, for how to fill out Form W-4 if you receive a U. H&r block free tax S. H&r block free tax source scholarship or fellowship grant that is not a payment for services. H&r block free tax Students and business apprentices from India. H&r block free tax   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you may claim an additional withholding allowance for the standard deduction. H&r block free tax You can claim an additional withholding allowance for your spouse only if your spouse will have no gross income for 2013 and cannot be claimed as a dependent on another U. H&r block free tax S. H&r block free tax taxpayer's 2013 return. H&r block free tax You may also claim an additional withholding allowance for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. H&r block free tax S. H&r block free tax citizens. H&r block free tax Household employees. H&r block free tax   If you work as a household employee, your employer does not have to withhold income tax. H&r block free tax However, you may agree to voluntary income tax withholding by filing a Form W-4 with your employer. H&r block free tax The agreement goes into effect when your employer accepts the agreement by beginning the withholding. H&r block free tax You or your employer may end the agreement by letting the other know in writing. H&r block free tax Agricultural workers. H&r block free tax   If you are an agricultural worker on an H-2A visa, your employer does not have to withhold income tax. H&r block free tax However, your employer will withhold income tax only if you and your employer agree to withhold. H&r block free tax In that case, you must provide your employer with a properly completed Form W-4. H&r block free tax You can find more information about not having tax withheld at www. H&r block free tax irs. H&r block free tax gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. H&r block free tax Wages Exempt From Withholding Wages that are exempt from U. H&r block free tax S. H&r block free tax income tax under an income tax treaty are generally exempt from withholding. H&r block free tax For information on how to claim this exemption from withholding, see Income Entitled to Tax Treaty Benefits , later. H&r block free tax Wages paid to aliens who are residents of American Samoa, Canada, Mexico, Puerto Rico, or the U. H&r block free tax S. H&r block free tax Virgin Islands may be exempt from withholding. H&r block free tax The following paragraphs explain these exemptions. H&r block free tax Residents of Canada or Mexico engaged in transportation-related employment. H&r block free tax   Certain residents of Canada or Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages. H&r block free tax These persons either: Perform duties in transportation service between the United States and Canada or Mexico, or Perform duties connected to the construction, maintenance, or operation of a waterway, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. H&r block free tax    This employment is subject to withholding of social security and Medicare taxes unless the services are performed for a railroad. H&r block free tax   To qualify for the exemption from withholding during a tax year, a Canadian or Mexican resident must give the employer a statement in duplicate with name, address, and identification number, certifying that the resident: Is not a U. H&r block free tax S. H&r block free tax citizen or resident, Is a resident of Canada or Mexico, whichever applies, and Expects to perform duties previously described during the tax year in question. H&r block free tax   The statement can be in any form, but it must be dated and signed by the employee and must include a written declaration that it is made under the penalties of perjury. H&r block free tax Residents of American Samoa and Puerto Rico. H&r block free tax   If you are a nonresident alien employee who is a resident of American Samoa or Puerto Rico, wages for services performed in American Samoa or Puerto Rico are generally not subject to withholding unless you are an employee of the United States or any of its agencies in American Samoa or Puerto Rico. H&r block free tax Residents of the U. H&r block free tax S. H&r block free tax Virgin Islands. H&r block free tax   Nonresident aliens who are bona fide residents of the U. H&r block free tax S Virgin Islands are not subject to withholding of U. H&r block free tax S. H&r block free tax tax on income earned while temporarily employed in the United States. H&r block free tax This is because those persons pay their income tax to the U. H&r block free tax S. H&r block free tax Virgin Islands. H&r block free tax To avoid having tax withheld on income earned in the United States, bona fide residents of the U. H&r block free tax S. H&r block free tax Virgin Islands should write a letter, in duplicate, to their employers, stating that they are bona fide residents of the U. H&r block free tax S. H&r block free tax Virgin Islands and expect to pay tax on all income to the U. H&r block free tax S. H&r block free tax Virgin Islands. H&r block free tax Withholding on Pensions If you receive a pension as a result of personal services performed in the United States, the pension income is subject to the 30% (or lower treaty) rate of withholding. H&r block free tax You may, however, have tax withheld at graduated rates on the portion of the pension that arises from the performance of services in the United States after December 31, 1986. H&r block free tax You must fill out Form W-8BEN and give it to the withholding agent or payer before the income is paid or credited to you. H&r block free tax Withholding on Tip Income Tips you receive during the year for services performed in the United States are subject to U. H&r block free tax S. H&r block free tax income tax. H&r block free tax Include them in taxable income. H&r block free tax In addition, tips received while working for one employer, amounting to $20 or more in a month, are subject to graduated withholding. H&r block free tax Independent Contractors If there is no employee-employer relationship between you and the person for whom you perform services, your compensation is subject to the 30% (or lower treaty) rate of withholding. H&r block free tax However, if you are engaged in a trade or business in the United States during the tax year, your compensation for personal services as an independent contractor (independent personal services) may be entirely or partly exempt from withholding if you reach an agreement with the Internal Revenue Service on the amount of withholding required. H&r block free tax An agreement that you reach with the IRS regarding withholding from your compensation for independent personal services is effective for payments covered by the agreement after it is agreed to by all parties. H&r block free tax You must agree to timely file an income tax return for the current tax year. H&r block free tax Central withholding agreements. H&r block free tax   If you are a nonresident alien entertainer or athlete performing or participating in athletic events in the United States, you may be able to enter into a withholding agreement with the IRS for reduced withholding provided certain requirements are met. H&r block free tax Under no circumstances will such a withholding agreement reduce taxes withheld to less than the anticipated amount of income tax liability. H&r block free tax   File Form 13930 and the required attachments with the IRS to request a central withholding agreement. H&r block free tax Either you or your authorized representative can file the form. H&r block free tax It should be sent to the IRS at least 45 days before the tour begins or the event occurs. H&r block free tax Exceptions will be considered on a case by case basis. H&r block free tax   For more information on the CWA program, go to www. H&r block free tax irs. H&r block free tax gov/Individuals/International-Taxpayers/Central-Withholding-Agreements. H&r block free tax Final payment exemption. H&r block free tax   Your final payment of compensation during the tax year for independent personal services may be entirely or partly exempt from withholding. H&r block free tax This exemption is available only once during your tax year and applies to a maximum of $5,000 of compensation. H&r block free tax To obtain this exemption, you or your agent must give the following statements and information to the Commissioner or his delegate. H&r block free tax A statement by each withholding agent from whom you have received gross income effectively connected with a trade or business in the United States during the tax year, showing the amount of income paid and the tax withheld. H&r block free tax Each statement must be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. H&r block free tax A statement by the withholding agent from whom you expect to receive the final payment of compensation, showing the amount of the payment and the amount of tax that would be withheld if a final payment exemption were not granted. H&r block free tax This statement must also be signed by the withholding agent and verified by a declaration that it is made under penalties of perjury. H&r block free tax A statement by you that you do not intend to receive any other income effectively connected with a trade or business in the United States during the current tax year. H&r block free tax The amount of tax that has been withheld or paid under any other provision of the Internal Revenue Code or regulations for any income effectively connected with your trade or business in the United States during the current tax year. H&r block free tax The amount of your outstanding tax liabilities, if any, including interest and penalties, from the current tax year or prior tax periods. H&r block free tax Any provision of an income tax treaty under which a partial or complete exemption from withholding may be claimed, the country of your residence, and a statement of sufficient facts to justify an exemption under the treaty. H&r block free tax A statement signed by you, and verified by a declaration that it is made under penalties of perjury, that all the information given is true and that to your knowledge no relevant information has been omitted. H&r block free tax   If satisfied with the information, the IRS will determine the amount of your tentative income tax for the tax year on gross income effectively connected with your trade or business in the United States. H&r block free tax Ordinary and necessary business expenses can be taken into account if proven to the satisfaction of the Commissioner or his delegate. H&r block free tax   The Commissioner or his delegate will send you a letter, directed to the withholding agent, showing the amount of the final payment of compensation that is exempt from withholding and the amount that can be paid to you because of the exemption. H&r block free tax You must give two copies of the letter to the withholding agent and must also attach a copy of the letter to your income tax return for the tax year for which the exemption is effective. H&r block free tax Allowance for Personal Exemption Withholding on payments for independent personal services is generally based on the amount of your compensation payment minus the value of one exemption ($3,950 for 2014). H&r block free tax To determine the income for independent personal services performed in the United States to which the 30% (or lower treaty) rate will apply, you are allowed one personal exemption if you are not a U. H&r block free tax S. H&r block free tax national and are not a resident of Canada, Mexico, or South Korea. H&r block free tax For purposes of 30% withholding, the exemption is prorated at $10. H&r block free tax 82 a day in 2014 for the period that labor or personal services are performed in the United States. H&r block free tax To claim an exemption from withholding on the personal exemption amount, fill out the applicable parts of Form 8233 and give it to the withholding agent. H&r block free tax Example. H&r block free tax Eric Johannsen, who is a resident of Country X worked under a contract with a U. H&r block free tax S. H&r block free tax firm (not as an employee) in the United States for 100 days during 2014 before returning to his country. H&r block free tax He earned $6,000 for the services performed (not considered wages) in the United States. H&r block free tax Eric is married and has three dependent children. H&r block free tax His wife is not employed and has no income subject to U. H&r block free tax S. H&r block free tax tax. H&r block free tax The amount of the personal exemption to be allowed against the income for his personal services performed within the United States in 2014 is $1,082 (100 days × $10. H&r block free tax 82), and withholding at 30% is applied against the balance. H&r block free tax Thus, $1,475. H&r block free tax 40 in tax is withheld from Eric's earnings (30% of $4,918 ($6,000 − $1,082). H&r block free tax U. H&r block free tax S. H&r block free tax nationals or residents of Canada, Mexico, or South Korea. H&r block free tax   If you are a nonresident alien who is a resident of Canada, Mexico, or South Korea, or who is a national of the United States, you are subject to the same 30% withholding on your compensation for independent personal services performed in the United States. H&r block free tax However, if you are a U. H&r block free tax S. H&r block free tax national or a resident of Canada or Mexico, you are allowed the same personal exemptions as U. H&r block free tax S. H&r block free tax citizens. H&r block free tax For the 30% (or lower treaty) rate withholding, you can take $10. H&r block free tax 82 per day for each allowable exemption in 2014. H&r block free tax If you are a resident of South Korea, you are allowed personal exemptions for yourself and for your spouse and children who live with you in the United States at any time during the tax year. H&r block free tax However, the additional exemptions for your spouse and children must be further prorated as explained in chapter 5 under Exemptions . H&r block free tax Students and business apprentices from India. H&r block free tax   If you are eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you are allowed an exemption for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. H&r block free tax S. H&r block free tax taxpayer's 2014 return. H&r block free tax You are also allowed an exemption for each dependent not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. H&r block free tax S. H&r block free tax citizens. H&r block free tax For the 30% (or lower treaty rate) withholding on compensation for independent personal services performed in the United States, you are allowed $10. H&r block free tax 82 per day for each allowable exemption in 2014. H&r block free tax Refund of Taxes Withheld in Error Multi-level marketing. H&r block free tax   If you are a distributor for a multi-level marketing company who had taxes withheld in error, file a U. H&r block free tax S. H&r block free tax income tax return (Form 1040NR, Form 1040NR-EZ, or Form 1120-F) or, if a tax return has already been filed, a claim for refund (Form 1040X or amended Form 1120-F) to recover the amount withheld in error. H&r block free tax You must also attach to the U. H&r block free tax S. H&r block free tax income tax return or claim for refund supporting information that includes, but is not limited to, the following items. H&r block free tax A copy of your Form W-2, Form 1042-S, or Form 1099 to prove the amount of taxes withheld. H&r block free tax A statement explaining why income reported on your Form W-2, Form 1042-S, or Form 1099 is not subject to U. H&r block free tax S. H&r block free tax taxation. H&r block free tax A statement listing all the dates you entered and left the United States during the taxable year. H&r block free tax If the compensation is multi-year compensation, the statement must list all the dates you entered and left the United States during each of the taxable years to which the compensation is attributable. H&r block free tax A copy of any documents or records that show the number of days you actually were present in the United States during the years listed. H&r block free tax A statement providing: (a) the number of days (or unit of time less than a day, if appropriate) that personal services were performed in the United States in connection with recruiting, training, and supporting your lower-tier distributors; and (b) the total number of days (or unit of time less than a day, if appropriate) that personal services were performed globally in connection with recruiting, training, and supporting your lower-tier distributors. H&r block free tax Any further relevant document or record supporting your claim that the taxes were withheld in error. H&r block free tax Withholding From Other Income Other income subject to 30% withholding generally includes fixed or determinable income such as interest (other than portfolio interest), dividends, pensions and annuities, and gains from certain sales and exchanges, discussed in chapter 4. H&r block free tax It also includes 85% of social security benefits paid to nonresident aliens. H&r block free tax Refund of taxes withheld in error on social security benefits paid to resident aliens. H&r block free tax   Social security benefits paid to a lawful permanent resident (green card holder) are not subject to 30% withholding. H&r block free tax For U. H&r block free tax S. H&r block free tax income tax purposes, green card holders continue to be resident aliens until their lawful permanent resident status under immigration laws is either taken away or is administratively or judicially determined to have been abandoned. H&r block free tax See Green Card Test in chapter 1. H&r block free tax If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. H&r block free tax SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. H&r block free tax If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301 to determine if you are entitled to a refund. H&r block free tax You must also attach the following to your Form 1040 or 1040A. H&r block free tax A copy of Form SSA-1042S, Social Security Benefit Statement. H&r block free tax A copy of the “green card. H&r block free tax ” A signed declaration that includes the following statements: The SSA should not have withheld income tax from my social security benefits because I am a U. H&r block free tax S. H&r block free tax lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. H&r block free tax I am filing a U. H&r block free tax S. H&r block free tax income tax return for the tax year as a resident alien reporting all of my worldwide income. H&r block free tax I have not claimed benefits for the tax year under an income tax treaty as the resident of a country other than the United States. H&r block free tax Other income not subject to withholding of 30% (or lower treaty) rate. H&r block free tax   The following income is not subject to withholding at the 30% (or lower treaty) rate if you file Form W-8ECI with the payer of the income. H&r block free tax Income (other than compensation) that is effectively connected with your U. H&r block free tax S. H&r block free tax trade or business. H&r block free tax Income from real property that you choose to treat as effectively connected with a U. H&r block free tax S. H&r block free tax trade or business. H&r block free tax See Income From Real Property in chapter 4 for details about this choice. H&r block free tax   Special rules for withholding on partnership income, scholarships, and fellowships are explained next. H&r block free tax Tax Withheld on Partnership Income If you are a foreign partner in a U. H&r block free tax S. H&r block free tax or foreign partnership, the partnership will withhold tax on your share of effectively connected taxable income (ECTI) from the partnership. H&r block free tax You may be able to reduce your ECTI subject to withholding by certain partner-level deductions. H&r block free tax Generally, you must use Form 8804-C for this purpose. H&r block free tax See the Instructions for Form 8804-C for more information. H&r block free tax The withholding rate on your share of effectively connected income is generally the highest rate of tax specified under section 1 of the Code (39. H&r block free tax 6% for 2014). H&r block free tax However, the partnership may withhold at the highest rate that applies to a particular type of income allocable to you if you gave the partnership the appropriate documentation. H&r block free tax Long-term capital gain is an example of a particular type of income to which the highest tax rate applies. H&r block free tax Claim the tax withheld as a credit on your 2014 Form 1040NR. H&r block free tax The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. H&r block free tax A partnership that is publicly traded will withhold tax on your actual distributions of effectively connected income. H&r block free tax In this case the partnership will give you a statement on Form 1042-S, Foreign Person's U. H&r block free tax S. H&r block free tax Source Income Subject to Withholding. H&r block free tax Withholding on Scholarships and Fellowship Grants There is no withholding on a qualified scholarship received by a candidate for a degree. H&r block free tax See chapter 3. H&r block free tax If you are a nonresident alien student or grantee with an “F,” “J,” “M,” or “Q” visa and you receive a U. H&r block free tax S. H&r block free tax source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. H&r block free tax However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate. H&r block free tax Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding as discussed earlier under Withholding on Wages. H&r block free tax Alternate Withholding Procedure Your withholding agent may choose to use an alternate procedure by asking you to fill out Form W-4 and the Personal Allowances Worksheet (attached to Form W-4). H&r block free tax Use the following instructions instead of the Form W-4 instructions to complete the worksheet. H&r block free tax Line A. H&r block free tax   Enter the total of the following amounts on line A. H&r block free tax Personal exemption. H&r block free tax   Include the prorated part of your allowable personal exemption. H&r block free tax Figure the amount by multiplying the number of days you expect to be in the United States in 2014 by the daily exemption amount ($10. H&r block free tax 82). H&r block free tax Expenses. H&r block free tax   Include expenses that will be deductible on your return. H&r block free tax These include away-from-home expenses (meals, lodging, and transportation), certain state and local income taxes, charitable contributions, and casualty losses, discussed earlier under Itemized Deductions in chapter 5. H&r block free tax They also include business expenses, moving expenses, and the IRA deduction discussed under Deductions in chapter 5. H&r block free tax Nontaxable grant or scholarship. H&r block free tax   Include the part of your grant or scholarship that is not taxable under U. H&r block free tax S. H&r block free tax law or under a tax treaty. H&r block free tax Line B. H&r block free tax   Enter -0- unless the following paragraph applies to you. H&r block free tax   If you are a student who qualifies under Article 21(2) of the United States-India Income Tax Treaty, and you are not claiming deductions for away-from-home expenses or other itemized deductions (discussed earlier), enter the standard deduction on line B. H&r block free tax The standard deduction amount for 2013 is $6,100. H&r block free tax Lines C and D. H&r block free tax   Enter -0- on both lines unless the following paragraphs apply to you. H&r block free tax   If you are a resident of Canada, Mexico, South Korea, or a U. H&r block free tax S. H&r block free tax national, an additional daily exemption amount may be allowed for your spouse and each of your dependents. H&r block free tax   If you are a resident of India who is eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty, you can claim an additional daily exemption amount for your spouse only if your spouse will have no gross income for 2014 and cannot be claimed as a dependent on another U. H&r block free tax S. H&r block free tax taxpayer's 2014 return. H&r block free tax You can also claim an additional amount for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. H&r block free tax S. H&r block free tax citizens. H&r block free tax   Enter any additional amount for your spouse on line C. H&r block free tax Enter any additional amount for your dependents on line D. H&r block free tax Lines E, F, and G. H&r block free tax   No entries should be made on lines E, F, and G. H&r block free tax Line H. H&r block free tax   Add the amounts on lines A through D and enter the total on line H. H&r block free tax Form W-4. H&r block free tax   Complete lines 1 through 4 of Form W-4. H&r block free tax Sign and date the form and give it with the Personal Allowances Worksheet to your withholding agent. H&r block free tax   If you file a Form W-4 to reduce or eliminate the withholding on your scholarship or grant, you must file an annual U. H&r block free tax S. H&r block free tax income tax return to be allowed the exemptions and deductions you claimed on that form. H&r block free tax If you are in the United States during more than one tax year, you must attach a statement to your yearly Form W-4 indicating that you have filed a U. H&r block free tax S. H&r block free tax income tax return for the previous year. H&r block free tax If you have not been in the United States long enough to be required to file a return, you must attach a statement to your Form W-4 saying you will file a U. H&r block free tax S. H&r block free tax income tax return when required. H&r block free tax After the withholding agent has accepted your Form W-4, tax will be withheld on your scholarship or grant at the graduated rates that apply to wages. H&r block free tax The gross amount of the income is reduced by the amount on line H of the worksheet and the withholding tax is figured on the remainder. H&r block free tax You will receive a Form 1042-S from the withholding agent (usually the payer of your grant) showing the gross amount of your taxable scholarship or fellowship grant less the withholding allowance amount, the tax rate, and the amount of tax withheld. H&r block free tax Use this form to prepare your annual U. H&r block free tax S. H&r block free tax income tax return. H&r block free tax Income Entitled to Tax Treaty Benefits If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, tax for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim a tax treaty withholding exemption. H&r block free tax Generally, you do this by filing either Form W-8BEN or Form 8233 with the withholding agent. H&r block free tax File Form W-8BEN for income that is not personal services income. H&r block free tax File Form 8233 for personal services income as discussed next. H&r block free tax Employees and independent contractors. H&r block free tax   If you perform personal services as an employee or as an independent contractor and you can claim an exemption from withholding on that personal service income because of a tax treaty, give Form 8233 to each withholding agent from whom amounts will be received. H&r block free tax   Even if you submit Form 8233, the withholding agent may have to withhold tax from your income. H&r block free tax This is because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. H&r block free tax In this case, you must file Form 1040NR (or Form 1040NR-EZ if you qualify) to recover any overwithheld tax and to provide the IRS with proof that you are entitled to the treaty exemption. H&r block free tax Students, teachers, and researchers. H&r block free tax   Students, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of this publication to the Form 8233 and give it to the withholding agent. H&r block free tax For treaties not listed in the appendices, attach a statement in a format similar to those for other treaties. H&r block free tax   If you received a scholarship or fellowship and personal services income from the same withholding agent, use Form 8233 to claim an exemption from withholding based on a tax treaty for both types of income. H&r block free tax Special events and promotions. H&r block free tax   Withholding at the full 30% rate is required for payments made to a nonresident alien or foreign corporation for gate receipts (or television or other receipts) from rock music festivals, boxing promotions, and other entertainment or sporting events, unless the withholding agent has been specifically advised otherwise by letter from the IRS. H&r block free tax Form 13930 is used to request a reduction in withholding. H&r block free tax Withholding may be required even if the income may be exempt from taxation by provisions of a tax treaty. H&r block free tax One reason for this is that the partial or complete exemption is usually based on factors that cannot be determined until after the close of the tax year. H&r block free tax You will be required to pay U. H&r block free tax S. H&r block free tax tax, at the time of your departure from the United States, on any income for which you incorrectly claimed a treaty exemption. H&r block free tax For more details on treaty provisions that apply to compensation, see Publication 901. H&r block free tax Tax Withheld on Real Property Sales If you are a nonresident alien and you dispose of a U. H&r block free tax S. H&r block free tax real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition. H&r block free tax A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U. H&r block free tax S. H&r block free tax real property interest by the shareholder is subject to withholding at 35%. H&r block free tax Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. H&r block free tax These rules are covered in Publication 515. H&r block free tax For information on the tax treatment of dispositions of U. H&r block free tax S. H&r block free tax real property interests, see Real Property Gain or Loss in chapter 4. H&r block free tax If you are a partner in a domestic partnership, and the partnership disposes of a U. H&r block free tax S. H&r block free tax real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. H&r block free tax Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person's U. H&r block free tax S. H&r block free tax Source Income Subject to Withholding (in the case of a publicly traded partnership). H&r block free tax Withholding is not required in the following situations. H&r block free tax The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000. H&r block free tax The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. H&r block free tax However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations. H&r block free tax The property disposed of is an interest in a U. H&r block free tax S. H&r block free tax corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U. H&r block free tax S. H&r block free tax real property interest. H&r block free tax You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U. H&r block free tax S. H&r block free tax taxpayer identification number, and home address. H&r block free tax You can give the certification to a qualified substitute. H&r block free tax The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. H&r block free tax For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer's agent. H&r block free tax The buyer receives a withholding certificate from the Internal Revenue Service. H&r block free tax You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U. H&r block free tax S. H&r block free tax tax treaty. H&r block free tax The buyer must file a copy of the notice with the Ogden Service Center, P. H&r block free tax O. H&r block free tax Box 409101, Ogden, UT 84409. H&r block free tax You must verify the notice as true and sign it under penalties of perjury. H&r block free tax The notice must contain the following information. H&r block free tax A statement that the notice is a notice of nonrecognition under regulation section 1. H&r block free tax 1445-2(d)(2). H&r block free tax Your name, taxpayer identification number, and home address. H&r block free tax A statement that you are not required to recognize any gain or loss on the transfer. H&r block free tax A brief description of the transfer. H&r block free tax A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required. H&r block free tax You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. H&r block free tax Instead, a withholding certificate (described next) must be obtained. H&r block free tax The amount you realize on the transfer of a U. H&r block free tax S. H&r block free tax real property interest is zero. H&r block free tax The property is acquired by the United States, a U. H&r block free tax S. H&r block free tax state or possession, a political subdivision, or the District of Columbia. H&r block free tax The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U. H&r block free tax S. H&r block free tax real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. H&r block free tax For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. H&r block free tax See Wash sale under Real Property Gain or Loss in chapter 4. H&r block free tax The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller's or buyer's agent (or substitute), that they are false. H&r block free tax This also applies to the qualified substitute's statement under (4). H&r block free tax Withholding certificates. H&r block free tax   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. H&r block free tax Either you or the buyer can request a withholding certificate. H&r block free tax   A withholding certificate can be issued due to any of the following. H&r block free tax The IRS determines that reduced withholding is appropriate because either: The amount required to be withheld would be more than your maximum tax liability, or Withholding of the reduced amount would not jeopardize collection of the tax. H&r block free tax All of your realized gain is exempt from U. H&r block free tax S. H&r block free tax tax. H&r block free tax You or the buyer enters into an agreement for the payment of tax providing security for the tax liability. H&r block free tax   Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate. H&r block free tax Credit for tax withheld. H&r block free tax   The buyer must report and pay over the withheld tax within 20 days after the transfer using Form 8288, U. H&r block free tax S. H&r block free tax Withholding Tax Return for Dispositions by Foreign Persons of U. H&r block free tax S. H&r block free tax Real Property Interests. H&r block free tax This form is filed with the IRS with copies A and B of Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. H&r block free tax S. H&r block free tax Real Property Interests. H&r block free tax Copy B of this statement will be stamped received by the IRS and returned to you (the seller) if the statement is complete and includes your taxpayer identification number (TIN). H&r block free tax You must file Copy B with your tax return to take credit for the tax withheld. H&r block free tax   A stamped copy of Form 8288-A will not be provided to you if your TIN is not included on that form. H&r block free tax The IRS will send you a letter requesting the TIN and providing instructions for how to get a TIN. H&r block free tax When you provide the IRS with a TIN, the IRS will provide you with a stamped Copy B of Form 8288-A. H&r block free tax Social Security and Medicare Taxes If you work as an employee in the United States, you must pay social security and Medicare taxes in most cases. H&r block free tax Your payments of these taxes contribute to your coverage under the U. H&r block free tax S. H&r block free tax social security system. H&r block free tax Social security coverage provides retirement benefits, survivors and disability benefits, and medical insurance (Medicare) benefits to individuals who meet certain eligibility requirements. H&r block free tax In most cases, the first $113,700 of taxable wages received in 2013 for services performed in the United States is subject to social security tax. H&r block free tax All taxable wages are subject to Medicare tax. H&r block free tax Your employer deducts these taxes from each wage payment. H&r block free tax Your employer must deduct these taxes even if you do not expect to qualify for social security or Medicare benefits. H&r block free tax You can claim a credit for excess social security tax on your income tax return if you have more than one employer and the amount deducted from your combined wages for 2013 is more than $7,049. H&r block free tax 40. H&r block free tax Use the appropriate worksheet in chapter 3 of Publication 505, Tax Withholding and Estimated Tax, to figure your credit. H&r block free tax If any one employer deducted more than $7,049. H&r block free tax 40, you cannot claim a credit for that amount. H&r block free tax Ask your employer to refund the excess. H&r block free tax If your employer does not refund the excess, you can file a claim for refund using Form 843. H&r block free tax In general, U. H&r block free tax S. H&r block free tax social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. H&r block free tax In limited situations, these taxes apply to wages for services performed outside the United States. H&r block free tax Your employer should be able to tell you if social security and Medicare taxes apply to your wages. H&r block free tax You cannot make voluntary payments if no taxes are due. H&r block free tax Additional Medicare Tax. H&r block free tax   Beginning in 2013, in addition to the Medicare tax, a 0. H&r block free tax 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $250,000 if married filing jointly, $125,000 if married filing separately, or $200,000 for any other filing status. H&r block free tax   There are no special rules for nonresident aliens for purposes of Additional Medicare Tax. H&r block free tax Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. H&r block free tax   Your employer is responsible for withholding the 0. H&r block free tax 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in the calendar year. H&r block free tax If you intend to file a joint return and you anticipate that you and your spouse's individual wages are not going to be more than $200,000 but your combined wages and self-employment income are going to be more than $250,000, you may want to request additional withholding on Form W-4 and/or make estimated tax payments. H&r block free tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). H&r block free tax    See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. H&r block free tax For more information on Additional Medicare Tax, go to IRS. H&r block free tax gov and enter “Additional Medicare Tax” in the search box. H&r block free tax   Self-employed individuals may also be required to pay Additional Medicare Tax. H&r block free tax See Self-Employment Tax , later. H&r block free tax Students and Exchange Visitors Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. H&r block free tax This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. H&r block free tax These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. H&r block free tax Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. H&r block free tax Services performed by a spouse or minor child of nonimmigrant aliens with the classification of “F-2,” “J-2,” “M-2,” and “Q-3” are covered under social security. H&r block free tax Nonresident Alien Students If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. H&r block free tax In some cases, a student admitted to the United States in “F-1,” “M-1,” or “J-1” status is granted permission to work. H&r block free tax Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien. H&r block free tax Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. H&r block free tax The U. H&r block free tax S. H&r block free tax Citizenship and Immigration Services (USCIS) permits on-campus work for students in “F-1” status if it does not displace a U. H&r block free tax S. H&r block free tax resident. H&r block free tax On-campus work means work performed on the school's premises. H&r block free tax On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. H&r block free tax On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. H&r block free tax Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien. H&r block free tax If services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States, social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. H&r block free tax Exchange Visitors Exchange visitors are temporarily admitted to the United States under section 101(a)(15)(J) of the Immigration and Nationality Act. H&r block free tax Social security and Medicare taxes are not withheld on pay for services of an exchange visitor who has been given permission to work and who possesses or obtains a letter of authorization from the sponsor unless the exchange visitor is considered a resident alien. H&r block free tax If services performed by an exchange visitor are not considered as performed to carry out the purpose for which the visitor was admitted to the United States, social security and Medicare taxes are withheld from pay for the services unless the pay is exempt under the Internal Revenue Code. H&r block free tax Nonresident aliens temporarily admitted to the United States as participants in international cultural exchange programs under section 101(a)(15)(Q) of the Immigration and Nationality Act may be exempt from social security and Medicare taxes. H&r block free tax The employer must be the petitioner through whom the alien obtained the “Q” visa. H&r block free tax Social security and Medicare taxes are not withheld from pay for this work unless the alien is considered a resident alien. H&r block free tax Refund of Taxes Withheld in Error If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. H&r block free tax If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. H&r block free tax Attach the following items to Form 843. H&r block free tax A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld. H&r block free tax A copy of your visa. H&r block free tax Form I-94 (or other documentation showing your dates of arrival or departure). H&r block free tax If you have an F-1 visa, documentation showing permission to work in the U. H&r block free tax S. H&r block free tax If you have a J-1 visa, documentation showing permission to work in the U. H&r block free tax S. H&r block free tax If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U. H&r block free tax S. H&r block free tax A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. H&r block free tax If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund. H&r block free tax If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt. H&r block free tax File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. H&r block free tax Do not use Form 843 to request a refund of Additional Medicare Tax. H&r block free tax If Additional Medicare Tax was withheld from your pay in error, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959 with Form 1040 or 1040NR. H&r block free tax If Additional Medicare Tax was withheld in error in a prior year for which you already filed Form 1040 or 1040NR, you must file Form 1040X, Amended U. H&r block free tax S. H&r block free tax Individual Income Tax Return, for the prior year in which the wages or compensation were originally received to recover the Additional Medicare Tax withheld in error. H&r block free tax See the Instructions for Form 1040X. H&r block free tax Agricultural Workers Agricultural workers temporarily admitted into the United States on H-2A visas are exempt from social security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. H&r block free tax You can find more information about not having tax withheld at www. H&r block free tax irs. H&r block free tax gov/Individuals/International-Taxpayers/Foreign-Agricultural-Workers. H&r block free tax Self-Employment Tax Self-employment tax is the social security and Medicare taxes for individuals who are self-employed. H&r block free tax Nonresident aliens are not subject to self-employment tax unless an international social security agreement in effect determines that they are covered under the U. H&r block free tax S. H&r block free tax social security system. H&r block free tax Residents of the U. H&r block free tax S. H&r block free tax Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are considered U. H&r block free tax S. H&r block free tax residents for this purpose and are subject to the self-employment tax. H&r block free tax Resident aliens must pay self-employment tax under the same rules that apply to U. H&r block free tax S. H&r block free tax citizens. H&r block free tax However, a resident alien employed by an international organization, a foreign government, or a wholly-owned instrumentality of a foreign government is not subject to the self-employment tax on income earned in the United States. H&r block free tax Self-employment income you receive while you are a resident alien is subject to self-employment tax even if it was paid for services you performed as a nonresident alien. H&r block free tax Example. H&r block free tax Bill Jones is an author engaged in the business of writing books. H&r block free tax Bill had several books published in a foreign country while he was a citizen and resident of that country. H&r block free tax During 2013, Bill entered the United States as a resident alien. H&r block free tax After becoming a U. H&r block free tax S. H&r block free tax resident, he continued to receive royalties from his foreign publisher. H&r block free tax Bill reports his income and expenses on the cash basis (he reports income on his tax return when received and deducts expenses when paid). H&r block free tax Bill's 2013 self-employment income includes the royalties received after he became a U. H&r block free tax S. H&r block free tax resident even though the books were published while he was a nonresident alien. H&r block free tax This royalty income is subject to self-employment tax. H&r block free tax Reporting self-employment tax. H&r block free tax   Use Schedule SE (Form 1040) to report and figure your self-employment tax. H&r block free tax Then enter the tax on Form 1040, line 56, or Form 1040NR, line 54. H&r block free tax Attach Schedule SE to Form 1040 or Form 1040NR. H&r block free tax Additional Medicare Tax. H&r block free tax   Self-employed individuals must pay a 0. H&r block free tax 9% Additional Medicare Tax on self-employment income that exceeds one of the following threshold amounts (based on your filing status): Married filing jointly — $250,000; Married filing separately — $125,000; Single, Head of household, or Qualifying widow(er) — $200,000. H&r block free tax   If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax. H&r block free tax A self-employment loss should not be considered for purposes of this tax   If you file Form 1040NR, you must pay Additional Medicare Tax if the total of your wages and your self-employment income was more than $125,000 if married (Box 3, 4, or 5 on page 1 of Form 1040NR), or $200,000 if single or qualifying widow(er) (Box 1, 2, or 6 on page 1 of Form 1040NR). H&r block free tax   See Form 8959, Additional Medicare Tax, and the Instructions for Form 8959 to determine whether you are required to pay Additional Medicare Tax. H&r block free tax For more information on Additional Medicare Tax, go to IRS. H&r block free tax gov and enter “Additional Medicare Tax” in the search box. H&r block free tax Deduction for employer-equivalent portion of self-employment tax. H&r block free tax   If you must pay self-employment tax, you can deduct a portion of the self-employment tax paid in figuring your adjusted gross income. H&r block free tax This deduction is figured on Schedule SE (Form 1040). H&r block free tax Note. H&r block free tax No portion of the Additional Medicare Tax is deductible for self-employment tax. H&r block free tax More information. H&r block free tax   Get Publication 334, Tax Guide for Small Business, for more information about self-employment tax. H&r block free tax International Social Security Agreements The United States has entered into social security agreements with foreign countries to coordinate social security coverage and taxation of workers employed for part or all of their working careers in one of the countries. H&r block free tax These agreements are commonly referred to as totalization agreements. H&r block free tax Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. H&r block free tax The agreements generally make sure that social security taxes (including self-employment tax) are paid only to one country. H&r block free tax Agreements are in effect with the following countries. H&r block free tax Australia. H&r block free tax Austria. H&r block free tax Belgium. H&r block free tax Canada. H&r block free tax Chile. H&r block free tax Czech Republic. H&r block free tax Denmark. H&r block free tax Finland. H&r block free tax France. H&r block free tax Germany. H&r block free tax Greece. H&r block free tax Ireland. H&r block free tax Italy. H&r block free tax Japan. H&r block free tax Korea, South. H&r block free tax Luxembourg. H&r block free tax The Netherlands. H&r block free tax Norway. H&r block free tax Poland. H&r block free tax Portugal. H&r block free tax Spain. H&r block free tax Sweden. H&r block free tax Switzerland. H&r block free tax The United Kingdom. H&r block free tax Agreements with other countries are expected to enter into force in the future. H&r block free tax Employees. H&r block free tax   Generally, under these agreements, you are subject to social security taxes only in the country where you are working. H&r block free tax However, if you are temporarily sent to work for the same employer in the United States and your pay would normally be subject to social security taxes in both countries, most agreements provide that you remain covered only by the social security system of the country from which you were sent. H&r block free tax You can get more information on any agreement by contacting the U. H&r block free tax S. H&r block free tax Social Security Administration at the address given later. H&r block free tax If you have access to the Internet, you can get more information at www. H&r block free tax socialsecurity. H&r block free tax gov/international. H&r block free tax   To establish that your pay is subject only to foreign social security taxes and is exempt from U. H&r block free tax S. H&r block free tax social security taxes (including the Medicare tax) under an agreement, you or your employer should request a certificate of coverage from the appropriate agency of the foreign country. H&r block free tax This will usually be the same agency to which you or your employer pays your foreign social security taxes. H&r block free tax The foreign agency will be able to tell you what information is needed for them to issue the certificate. H&r block free tax Your employer should keep a copy of the certificate because it may be needed to show why you are exempt from U. H&r block free tax S. H&r block free tax social security taxes. H&r block free tax Only wages paid on or after the effective date of the agreement can be exempt from U. H&r block free tax S. H&r block free tax social security taxes. H&r block free tax    Some of the countries with which the United States has agreements will not issue certificates of coverage. H&r block free tax In this case, either you or your employer should request a statement that your wages are not covered by the U. H&r block free tax S. H&r block free tax social security system. H&r block free tax Request the statement from the following address. H&r block free tax U. H&r block free tax S. H&r block free tax Social Security Administration Office of International Programs P. H&r block free tax O. H&r block free tax Box 17741 Baltimore, MD 21235-7741 Self-employed individuals. H&r block free tax   Under most agreements, self-employed individuals are covered by the social security system of the country where they reside. H&r block free tax However, under some agreements, you may be exempt from U. H&r block free tax S. H&r block free tax self-employment tax if you temporarily transfer your business activity to or from the United States. H&r block free tax   If you believe that your self-employment income is subject only to U. H&r block free tax S. H&r block free tax self-employment tax and is exempt from foreign social security taxes, request a certificate of coverage from the U. H&r block free tax S. H&r block free tax Social Security Administration at the address given earlier. H&r block free tax This certificate will establish your exemption from foreign social security taxes. H&r block free tax   To establish that your self-employment income is subject only to foreign social security taxes and is exempt from U. H&r block free tax S. H&r block free tax self-employment tax, request a certificate of coverage from the appropriate agency of the foreign country. H&r block free tax If the foreign country will not issue the certificate, you should request a statement that your income is not covered by the U. H&r block free tax S. H&r block free tax social security system. H&r block free tax Request it from the U. H&r block free tax S. H&r block free tax Social Security Administration at the address given earlier. H&r block free tax Attach a photocopy of either statement to Form 1040 each year you are exempt. H&r block free tax Also print “Exempt, see attached statement” on the line for self-employment tax. H&r block free tax Estimated Tax Form 1040-ES (NR) You may have income from which no U. H&r block free tax S. H&r block free tax income tax is withheld. H&r block free tax Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. H&r block free tax If so, you may have to pay estimated tax. H&r block free tax Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 income tax return, or 100% of the tax shown on your 2013 income tax return (if your 2013 return covered all 12 months of the year). H&r block free tax If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. H&r block free tax Item (2) does not apply if you did not file a 2013 return. H&r block free tax A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. H&r block free tax If you pay by check, make it payable to the "United States Treasury. H&r block free tax " How to estimate your tax for 2014. H&r block free tax   If you filed a 2013 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2014 to be nearly the same, you should use your 2013 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. H&r block free tax If you did not file a return for 2013, or if your income, exemptions, deductions, or credits will be different for 2014, you must estimate these amounts. H&r block free tax Figure your estimated tax liability using the Tax Rate Schedule in the 2014 Form 1040-ES (NR) instructions for your filing status. H&r block free tax Note. H&r block free tax If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR). H&r block free tax When to pay estimated tax. H&r block free tax   Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. H&r block free tax If you have wages subject to the same withholding rules that apply to U. H&r block free tax S. H&r block free tax citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2014. H&r block free tax If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 16, 2014. H&r block free tax   If your first estimated tax payment is due April 15, 2014, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next. H&r block free tax 1st installment April 15, 2014 2nd installment June 16, 2014 3rd installment Sept. H&r block free tax 15, 2014 4th installment Jan. H&r block free tax 15, 2015 If your first payment is not due until June 16, 2014, you can pay your estimated tax in full at that time or: ½ of your estimated tax by June 16, 2014, 1/4 of the tax by September 15, 2014, and 1/4 by January 15, 2015. H&r block free tax    You do not have to make the payment due January 15, 2015, if you file your 2014 Form 1040NR or 1040NR-EZ by February 2, 2015, and pay the entire balance due with your return. H&r block free tax Fiscal year. H&r block free tax   If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. H&r block free tax If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday. H&r block free tax Changes in income, deductions, or exemptions. H&r block free tax   Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. H&r block free tax This can happen if you receive additional income or if any of your deductions are reduced or eliminated. H&r block free tax If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax. H&r block free tax Amended estimated tax. H&r block free tax   If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. H&r block free tax To do this, see the instructions for Form 1040-ES (NR) and Publication 505. H&r block free tax Penalty for failure to pay estimated income tax. H&r block free tax   You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. H&r block free tax These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts. H&r block free tax Prev  Up  Next   Home   More Online Publications
Español

A-Z Index of Consumer Organizations

  • A
  • B
  • C
  • D
  • E
  • F
  • G
  • H
  • I
  • J
  • K
  • L
  • M
  • N
  • O
  • P
  • Q
  • R
  • S
  • T
  • U
  • V
  • W
  • X-Z

K

The H&r Block Free Tax

H&r block free tax 6. H&r block free tax   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. H&r block free tax Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. H&r block free tax Declaración final. H&r block free tax Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. H&r block free tax Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. H&r block free tax Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. H&r block free tax El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. H&r block free tax La declaración correcta de los ingresos de propinas no es difícil. H&r block free tax Usted tiene que completar tres pasos: Mantener un registro diario de propinas. H&r block free tax Declarar sus propinas a su empleador. H&r block free tax Declarar todas sus propinas en su declaración de impuestos. H&r block free tax  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. H&r block free tax Este capítulo también le mostrará cómo tratar las propinas asignadas. H&r block free tax Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. H&r block free tax Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. H&r block free tax Cómo mantener un registro diario de propinas. H&r block free tax   Hay dos maneras de mantener un registro diario de propinas. H&r block free tax Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. H&r block free tax Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. H&r block free tax Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. H&r block free tax Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. H&r block free tax    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). H&r block free tax Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). H&r block free tax Asimismo, la Publicación 1244-PR está disponible en el sitio web www. H&r block free tax irs. H&r block free tax gov/pub/irs-pdf/p1244pr. H&r block free tax pdf. H&r block free tax La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. H&r block free tax Cada día, anote la información solicitada en el formulario. H&r block free tax   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. H&r block free tax Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. H&r block free tax   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. H&r block free tax Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. H&r block free tax Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. H&r block free tax El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. H&r block free tax La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. H&r block free tax Registro electrónico de propinas. H&r block free tax   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. H&r block free tax En tal caso, tiene que recibir y guardar una copia en papel de este registro. H&r block free tax Cargos por servicios. H&r block free tax   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. H&r block free tax Los cargos de este tipo son parte de su salario, no son propinas. H&r block free tax Vea los ejemplos que se presentan a continuación. H&r block free tax Ejemplo 1. H&r block free tax El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. H&r block free tax Juanita forma parte de un grupo de 8 personas. H&r block free tax Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. H&r block free tax Dicho monto se incluye en el total de la cuenta. H&r block free tax Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. H&r block free tax No anote el cargo del 18% en su registro de propinas. H&r block free tax Los cargos por servicios que se le paguen son considerados salarios y no propinas. H&r block free tax Ejemplo 2. H&r block free tax El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. H&r block free tax En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. H&r block free tax Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. H&r block free tax Cerciórese de incluir esta cantidad en su registro de propinas. H&r block free tax Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). H&r block free tax Propinas que tiene que declarar a su empleador. H&r block free tax   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. H&r block free tax   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. H&r block free tax   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. H&r block free tax No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. H&r block free tax Sin embargo, tiene que declarar las propinas que reciba de otros empleados. H&r block free tax    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. H&r block free tax No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. H&r block free tax Cómo se declaran las propinas. H&r block free tax    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). H&r block free tax Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. H&r block free tax Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). H&r block free tax   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. H&r block free tax El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). H&r block free tax El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. H&r block free tax El total de propinas que se tienen que declarar para ese período. H&r block free tax Usted tiene que firmar y fechar el informe. H&r block free tax Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. H&r block free tax   Su empleador puede requerirle que declare sus propinas más de una vez al mes. H&r block free tax Sin embargo, el informe no puede abarcar un período mayor de un mes natural. H&r block free tax Informe electrónico de propinas. H&r block free tax   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. H&r block free tax Cuándo debe declarar las propinas. H&r block free tax   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. H&r block free tax Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. H&r block free tax Ejemplo. H&r block free tax Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. H&r block free tax Declaración final. H&r block free tax   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. H&r block free tax Multa por no declarar las propinas. H&r block free tax   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. H&r block free tax (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). H&r block free tax La cantidad de la multa que se impone es adicional a los impuestos que adeude. H&r block free tax   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. H&r block free tax Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. H&r block free tax Entrega de dinero al empleador para el pago de los impuestos. H&r block free tax   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. H&r block free tax Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. H&r block free tax   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. H&r block free tax Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. H&r block free tax Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. H&r block free tax    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. H&r block free tax Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. H&r block free tax Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. H&r block free tax    Impuestos no recaudados. H&r block free tax Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. H&r block free tax Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. H&r block free tax Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. H&r block free tax Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. H&r block free tax    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. H&r block free tax Qué propinas se tienen que declarar. H&r block free tax   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. H&r block free tax Incluya las que recibió en efectivo y las que no fueron en efectivo. H&r block free tax Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. H&r block free tax Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. H&r block free tax    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . H&r block free tax    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . H&r block free tax   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. H&r block free tax El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. H&r block free tax Ejemplo. H&r block free tax Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. H&r block free tax Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. H&r block free tax Al Sr. H&r block free tax Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. H&r block free tax El Formulario W-2 que el Sr. H&r block free tax Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. H&r block free tax El Sr. H&r block free tax Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. H&r block free tax Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. H&r block free tax    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. H&r block free tax Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. H&r block free tax Para hacerlo, tiene que usar el Formulario 1040. H&r block free tax (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). H&r block free tax    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. H&r block free tax Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. H&r block free tax Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. H&r block free tax    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. H&r block free tax Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. H&r block free tax Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. H&r block free tax   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. H&r block free tax Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. H&r block free tax   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). H&r block free tax Tiene que declarar estas cantidades como impuesto adicional en su declaración. H&r block free tax A diferencia de la parte no recaudada del impuesto regular al Medicare (1. H&r block free tax 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. H&r block free tax    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. H&r block free tax Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. H&r block free tax Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. H&r block free tax (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). H&r block free tax Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. H&r block free tax Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. H&r block free tax Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. H&r block free tax ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. H&r block free tax Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. H&r block free tax De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. H&r block free tax ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). H&r block free tax Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. H&r block free tax Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. H&r block free tax ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. H&r block free tax Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. H&r block free tax Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. H&r block free tax Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. H&r block free tax   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. H&r block free tax Cómo declarar las propinas asignadas. H&r block free tax   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. H&r block free tax (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). H&r block free tax    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. H&r block free tax Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. H&r block free tax Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. H&r block free tax Prev  Up  Next   Home   More Online Publications