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State Income Tax Return Forms

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State Income Tax Return Forms

State income tax return forms Índice Pérdidas en ciertas actividades madereras, retroactivación a 5 años, Traspaso a 5 años de NOL por ciertas pérdidas en actividades madereras. State income tax return forms A Actividad maderera: Costos de reforestación, Costos de Reforestación Retroactivación a 5 años de NOL, Costos de Reforestación Apógrafo de la declaración de impuestos, solicitud de, Solicitud de apógrafo de la declaración de impuestos. State income tax return forms Ayuda: Ayuda especial del IRS, Cómo Obtener Ayuda con los Impuestos Cibersitio del IRS, Cómo Obtener Ayuda con los Impuestos Cómo obtener, Cómo Obtener Ayuda con los Impuestos Teléfono, Cómo Obtener Ayuda con los Impuestos C Cancelación de endeudamiento, Exclusión de Ciertas Cancelaciones de Endeudamiento por Motivos del Huracán Katrina Cibersitio del IRS, Servicios gratis con los impuestos. State income tax return forms Contribuciones caritativas, Suspensión Temporal de los Límites sobre las Contribuciones Caritativas Contribuyentes afectados, Contribuyentes afectados. State income tax return forms Conversión involuntaria (ver Plazo de reposición para que las ganancias no sean reconocidas) Copia de su declaración de impuestos, solicitud de, Solicitud de copia de la declaración de impuestos. State income tax return forms Costos de demolición, Costos de Demolición y Limpieza Costos de limpieza, Costos de Demolición y Limpieza Costos de reforestación, Costos de Reforestación Crédito Hope (ver Créditos por enseñanza superior) Crédito perpétuo (vitalicio) por aprendizaje (ver Créditos por enseñanza superior) Crédito por ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito por la retención de empleados, Créditos por la Retención de Empleados Crédito por oportunidad de trabajo, Crédito por Oportunidad de Trabajo Crédito por vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Crédito tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito tributario por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Créditos por enseñanza superior, Créditos Tributarios por Enseñanza Superior Créditos: Enseñanza superior, Créditos Tributarios por Enseñanza Superior Impuesto por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Oportunidad de trabajo, Crédito por Oportunidad de Trabajo Retención de empleados , Créditos por la Retención de Empleados Tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Cuentas IRA y otros planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación D Declaración de impuestos: Solicitud de apógrafo, Solicitud de apógrafo de la declaración de impuestos. State income tax return forms Solicitud de una copia, Solicitud de copia de la declaración de impuestos. State income tax return forms Deducción caritativa: Inventario de alimentos, Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas Deducción conforme a la sección 179, Mayor Deducción Conforme a la Sección 179 Defensor del contribuyente, Poniéndose en contacto con el Defensor del Contribuyente. State income tax return forms Depreciación : Asignación especial , Asignación (Descuento) Especial de Depreciación Depreciación: Propiedad calificada de la Zona GO, Propiedad calificada de la Zona GO. State income tax return forms Distribución calificada por motivos del huracán, Distribución calificada por motivos del huracán. State income tax return forms Distribuciones: Compra o construcción de una vivienda, Reintegro de Distribuciones Calificadas por la Compra o Construcción de un Hogar Principal Huracán calificado, Distribución calificada por motivos del huracán. State income tax return forms Reintegro de, Reintegro de Distribuciones Calificadas por Motivos de un Huracán Tributación de, Tributación de Distribuciones Calificadas por Motivos de un Huracán E Exención adicional por provisión de vivienda, Exenciones Adicionales por la Provisión de Vivienda para Personas que Tuvieron que Abandonar sus Hogares por Causa del Huracán Katrina F Fechas de vencimiento, prorrogadas, Prórrogas de las Fechas de Vencimiento Tributarias I Internet: Cibersitio del IRS, Servicios gratis con los impuestos. State income tax return forms Inventario de alimentos, deducción caritativa por , Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, deducción caritativa por, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas P Pérdida calificada en una Zona GO, Pérdida calificada en una Zona GO. State income tax return forms Pérdidas netas de operación , Pérdidas Netas de Operación Pérdidas por hechos fortuitos y robos, Pérdidas por Hechos Fortuitos y Robos Pérdidas por robo, Pérdidas por Hechos Fortuitos y Robos Plan de jubilación elegible, Plan de jubilación elegible. State income tax return forms Planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación Plazo de reposición para que las ganancias no sean reconocidas, Período de Reposición para que las Ganancias no sean Reconocidas R Reembolsos de millas, voluntarios que prestaron servicios con fines caritativos, Reembolsos de Millas a Voluntarios que Prestaron Servicios con Fines Caritativos Reubicación temporal, Alivio Tributario para la Reubicación Temporal S Servicio de Impuestos Internos (IRS): Cibersitio del, Servicios gratis con los impuestos. State income tax return forms Subsidio hipotecario federal, recuperación, Recuperación del Subsidio Hipotecario Federal T Tasa estándar por milla, uso con fines caritativos, Tasa Estándar por Milla para el Uso de Vehículos para Fines Caritativos Z Zona central del desastre, Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona de desastre con cobertura: Katrina, Zona de Desastre del Huracán Katrina con Cobertura Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Wilma, Zona de Desastre del Huracán Wilma con Cobertura Zona de desastre: Huracán Katrina, Zona de Desastre del Huracán Katrina Huracán Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Huracán Wilma, Zona de Desastre del Huracán Wilma Zona de Oportunidad del Golfo (GO), Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona GO de Rita, Zona GO de Rita Zona GO de Wilma, Zona GO de Wilma Anterior  Subir     Inicio   More Online Publications
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The State Income Tax Return Forms

State income tax return forms 6. State income tax return forms   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. State income tax return forms Reporting Tips to Your EmployerElectronic tip statement. State income tax return forms Final report. State income tax return forms Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. State income tax return forms All tips you receive are income and are subject to federal income tax. State income tax return forms You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. State income tax return forms The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. State income tax return forms Reporting your tip income correctly is not difficult. State income tax return forms You must do three things. State income tax return forms Keep a daily tip record. State income tax return forms Report tips to your employer. State income tax return forms Report all your tips on your income tax return. State income tax return forms  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. State income tax return forms This chapter will also show you how to treat allocated tips. State income tax return forms For information on special tip programs and agreements, see Publication 531. State income tax return forms Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. State income tax return forms   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. State income tax return forms How to keep a daily tip record. State income tax return forms   There are two ways to keep a daily tip record. State income tax return forms You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. State income tax return forms You should keep your daily tip record with your tax or other personal records. State income tax return forms You must keep your records for as long as they are important for administration of the federal tax law. State income tax return forms For information on how long to keep records, see How long to keep records in chapter 1. State income tax return forms    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. State income tax return forms To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. State income tax return forms Also, Publication 1244 is available online at www. State income tax return forms irs. State income tax return forms gov/pub/irs-pdf/p1244. State income tax return forms pdf. State income tax return forms Publication 1244 includes a 1-year supply of Form 4070A. State income tax return forms Each day, write in the information asked for on the form. State income tax return forms   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. State income tax return forms Although you do not report these tips to your employer, you must report them on your tax return. State income tax return forms   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). State income tax return forms Then, each workday, write the date and the following information. State income tax return forms Cash tips you get directly from customers or from other employees. State income tax return forms Tips from credit and debit card charge customers that your employer pays you. State income tax return forms The value of any noncash tips you get, such as tickets, passes, or other items of value. State income tax return forms The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. State income tax return forms Electronic tip record. State income tax return forms   You can use an electronic system provided by your employer to record your daily tips. State income tax return forms If you do, you must receive and keep a paper copy of this record. State income tax return forms Service charges. State income tax return forms    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. State income tax return forms This is part of your wages, not a tip. State income tax return forms See examples below. State income tax return forms Example 1. State income tax return forms Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. State income tax return forms Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. State income tax return forms Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. State income tax return forms Do not include the 18% charge in your tip diary. State income tax return forms Service charges that are paid to you are considered wages, not tips. State income tax return forms Example 2. State income tax return forms Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. State income tax return forms David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. State income tax return forms Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. State income tax return forms Be sure to include this amount in your tip diary. State income tax return forms Reporting Tips to Your Employer Why report tips to your employer. State income tax return forms   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). State income tax return forms What tips to report. State income tax return forms   Report to your employer only cash, check, and debit and credit card tips you receive. State income tax return forms   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. State income tax return forms   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. State income tax return forms Do not report to your employer any portion of the tips you receive that you pass on to other employees. State income tax return forms However, you must report tips you receive from other employees. State income tax return forms    Do not report the value of any noncash tips, such as tickets or passes, to your employer. State income tax return forms You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. State income tax return forms How to report. State income tax return forms    If your employer does not give you any other way to report tips, you can use Form 4070. State income tax return forms Fill in the information asked for on the form, sign and date the form, and give it to your employer. State income tax return forms To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. State income tax return forms   If you do not use Form 4070, give your employer a statement with the following information. State income tax return forms Your name, address, and social security number. State income tax return forms Your employer's name, address, and business name (if it is different from your employer's name). State income tax return forms The month (or the dates of any shorter period) in which you received tips. State income tax return forms The total tips required to be reported for that period. State income tax return forms You must sign and date the statement. State income tax return forms Be sure to keep a copy with your tax or other personal records. State income tax return forms   Your employer may require you to report your tips more than once a month. State income tax return forms However, the statement cannot cover a period of more than 1 calendar month. State income tax return forms Electronic tip statement. State income tax return forms   Your employer can have you furnish your tip statements electronically. State income tax return forms When to report. State income tax return forms   Give your report for each month to your employer by the 10th of the next month. State income tax return forms If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. State income tax return forms Example. State income tax return forms You must report your tips received in September 2014 by October 10, 2014. State income tax return forms Final report. State income tax return forms   If your employment ends during the month, you can report your tips when your employment ends. State income tax return forms Penalty for not reporting tips. State income tax return forms   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. State income tax return forms (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. State income tax return forms ) The penalty amount is in addition to the taxes you owe. State income tax return forms   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. State income tax return forms To do so, attach a statement to your return explaining why you did not report them. State income tax return forms Giving your employer money for taxes. State income tax return forms   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. State income tax return forms If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. State income tax return forms   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. State income tax return forms All taxes on your regular pay. State income tax return forms Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. State income tax return forms Federal, state, and local income taxes on your reported tips. State income tax return forms    Any taxes that remain unpaid can be collected by your employer from your next paycheck. State income tax return forms If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. State income tax return forms See Publication 505, Tax Withholding and Estimated Tax, for more information. State income tax return forms    Uncollected taxes. State income tax return forms You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. State income tax return forms These uncollected taxes will be shown on your 2013 Form W-2. State income tax return forms See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. State income tax return forms Reporting Tips on Your Tax Return How to report tips. State income tax return forms    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. State income tax return forms What tips to report. State income tax return forms   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. State income tax return forms Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. State income tax return forms Add to the amount in box 1 only the tips you did not report to your employer. State income tax return forms    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. State income tax return forms    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. State income tax return forms   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. State income tax return forms Cash and charge tips you received that totaled less than $20 for any month. State income tax return forms The value of noncash tips, such as tickets, passes, or other items of value. State income tax return forms Example. State income tax return forms Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. State income tax return forms Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. State income tax return forms He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. State income tax return forms Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. State income tax return forms He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. State income tax return forms Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. State income tax return forms    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. State income tax return forms To report these taxes, you must file a return even if you would not otherwise have to file. State income tax return forms You must use Form 1040. State income tax return forms (You cannot file Form 1040EZ or Form 1040A. State income tax return forms )    Use Form 4137 to figure social security and Medicare taxes. State income tax return forms Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. State income tax return forms Use Form 8959 to figure Additional Medicare Tax. State income tax return forms    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. State income tax return forms To get railroad retirement credit, you must report tips to your employer. State income tax return forms Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. State income tax return forms   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. State income tax return forms For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. State income tax return forms   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). State income tax return forms You must report these amounts as additional tax on your return. State income tax return forms Unlike the uncollected portion of the regular (1. State income tax return forms 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. State income tax return forms    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. State income tax return forms You must report these taxes on Form 1040, line 60. State income tax return forms See the instructions for Form 1040, line 60. State income tax return forms (You cannot file Form 1040EZ or Form 1040A. State income tax return forms ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. State income tax return forms They are not included in box 1 with your wages and reported tips. State income tax return forms If box 8 is blank, this discussion does not apply to you. State income tax return forms What are allocated tips. State income tax return forms   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. State income tax return forms Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. State income tax return forms No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. State income tax return forms How were your allocated tips figured. State income tax return forms   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). State income tax return forms Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. State income tax return forms For information about the exact allocation method used, ask your employer. State income tax return forms Must you report your allocated tips on your tax return. State income tax return forms   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. State income tax return forms Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. State income tax return forms Add to the amount in box 1 only the tips you did not report to your employer. State income tax return forms This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. State income tax return forms   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. State income tax return forms How to report allocated tips. State income tax return forms   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. State income tax return forms (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. State income tax return forms )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. State income tax return forms Complete Form 4137, and include the allocated tips on line 1 of the form. State income tax return forms See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. State income tax return forms Prev  Up  Next   Home   More Online Publications