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Turbotax Amended Return

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Turbotax Amended Return

Turbotax amended return Publication 80 - Main Content Table of Contents Introduction 1. Turbotax amended return Employer Identification Number (EIN) 2. Turbotax amended return Who Are Employees?Tests. Turbotax amended return Business Owned and Operated by Spouses Farm Crew Leaders 3. Turbotax amended return Employee's Social Security Number (SSN)Registering for SSNVS. Turbotax amended return 4. Turbotax amended return Wages and Other CompensationFringe Benefits 5. Turbotax amended return TipsOrdering rule. Turbotax amended return 6. Turbotax amended return Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. Turbotax amended return How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. Turbotax amended return 8. Turbotax amended return Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. Turbotax amended return Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. Turbotax amended return Wage and Tax StatementsWaiver. Turbotax amended return 11. Turbotax amended return Federal Unemployment (FUTA) Tax—U. Turbotax amended return S. Turbotax amended return Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. Turbotax amended return S. Turbotax amended return Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. Turbotax amended return Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). Turbotax amended return See section 6 and section 7 for more information. Turbotax amended return This publication summarizes employer responsibilities to collect, pay, and report these taxes. Turbotax amended return Whenever the term “United States” is used in this publication, it includes U. Turbotax amended return S. Turbotax amended return Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. Turbotax amended return This publication also provides employers in the U. Turbotax amended return S. Turbotax amended return Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. Turbotax amended return See section 11 for more information. Turbotax amended return Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. Turbotax amended return This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). Turbotax amended return See Publication 570, Tax Guide for Individuals With Income From U. Turbotax amended return S. Turbotax amended return Possessions, if you need this information. Turbotax amended return This publication also does not include information relating to income tax withholding. Turbotax amended return In U. Turbotax amended return S. Turbotax amended return Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. Turbotax amended return See Publication 15 (Circular E), for information on U. Turbotax amended return S. Turbotax amended return federal income tax withholding. Turbotax amended return Comments and suggestions. Turbotax amended return   We welcome your comments about this publication and your suggestions for future editions. Turbotax amended return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax amended return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax amended return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax amended return    You can also send us comments from www. Turbotax amended return irs. Turbotax amended return gov/formspubs. Turbotax amended return Click on More Information and then click on Comment on Tax Forms and Publications. Turbotax amended return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Turbotax amended return 1. Turbotax amended return Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. Turbotax amended return Its format is 00-0000000. Turbotax amended return It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. Turbotax amended return Use your EIN on all of the items that you send to the IRS and SSA for your business. Turbotax amended return If you do not have an EIN, you may apply for one online. Turbotax amended return Go to IRS. Turbotax amended return gov and click on the Apply for an EIN Online link under Tools. Turbotax amended return You may also apply for an EIN by calling 1-800-829-4933, (U. Turbotax amended return S. Turbotax amended return Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Turbotax amended return Do not use a social security number (SSN) in place of an EIN. Turbotax amended return If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. Turbotax amended return If you took over another employer's business, do not use that employer's EIN. Turbotax amended return You should have only one EIN. Turbotax amended return If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. Turbotax amended return Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. Turbotax amended return S. Turbotax amended return Virgin Islands only) or 267-941-1000 (toll call). Turbotax amended return Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. Turbotax amended return S. Turbotax amended return Virgin Islands may call 1-800-829-4059. Turbotax amended return The IRS will tell you which EIN to use. Turbotax amended return For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. Turbotax amended return 2. Turbotax amended return Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. Turbotax amended return See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. Turbotax amended return Employee status under common law. Turbotax amended return   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. Turbotax amended return This is so even when you give the employee freedom of action. Turbotax amended return What matters is that you have the right to control the details of how the services are performed. Turbotax amended return See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Turbotax amended return    Generally, people in business for themselves are not employees. Turbotax amended return For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Turbotax amended return However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Turbotax amended return   If an employer-employee relationship exists, it does not matter what it is called. Turbotax amended return The employee may be called an agent or independent contractor. Turbotax amended return It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Turbotax amended return Statutory employees. Turbotax amended return   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. Turbotax amended return   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. Turbotax amended return a. Turbotax amended return   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. Turbotax amended return b. Turbotax amended return   A full-time life insurance salesperson who sells primarily for one company. Turbotax amended return c. Turbotax amended return   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. Turbotax amended return d. Turbotax amended return   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. Turbotax amended return The orders must be for merchandise for resale or supplies for use in the customer's business. Turbotax amended return The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Turbotax amended return Tests. Turbotax amended return   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. Turbotax amended return The service contract states or implies that almost all of the services are to be performed personally by them. Turbotax amended return They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). Turbotax amended return The services are performed on a continuing basis for the same payer. Turbotax amended return Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. Turbotax amended return S. Turbotax amended return Virgin Islands only). Turbotax amended return   Publication 15-A gives examples of the employer-employee relationship. Turbotax amended return Statutory nonemployees. Turbotax amended return   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Turbotax amended return They are generally treated as self-employed for employment tax purposes. Turbotax amended return See Publication 15-A for details. Turbotax amended return H-2A agricultural workers. Turbotax amended return   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. Turbotax amended return Treating employees as nonemployees. Turbotax amended return   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. Turbotax amended return See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. Turbotax amended return IRS help. Turbotax amended return   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Turbotax amended return Voluntary Classification Settlement Program (VCSP). Turbotax amended return   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Turbotax amended return To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Turbotax amended return For more information, visit IRS. Turbotax amended return gov and enter “VCSP” in the search box. Turbotax amended return Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Turbotax amended return See Publication 541, Partnerships, for more details. Turbotax amended return The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Turbotax amended return Exception—Qualified Joint Venture. Turbotax amended return   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. Turbotax amended return S. Turbotax amended return Individual Income Tax Return, or joint Form 1040-SS, U. Turbotax amended return S. Turbotax amended return Self-Employment Tax Return—U. Turbotax amended return S. Turbotax amended return Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. Turbotax amended return See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. Turbotax amended return Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Turbotax amended return Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. Turbotax amended return For more information on qualified joint ventures, visit IRS. Turbotax amended return gov and enter “qualified joint venture” in the search box. Turbotax amended return Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. Turbotax amended return A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Turbotax amended return If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Turbotax amended return 3. Turbotax amended return Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. Turbotax amended return You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. Turbotax amended return If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. Turbotax amended return See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Turbotax amended return Employee's social security card. Turbotax amended return   You should ask the employee to show you his or her social security card. Turbotax amended return The employee may show the card if it is available. Turbotax amended return Do not accept a social security card that says “Not valid for employment. Turbotax amended return ” A social security number issued with this legend does not permit employment. Turbotax amended return You may, but you are not required to, photocopy the social security card if the employee provides it. Turbotax amended return If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. Turbotax amended return The employee must complete and sign Form SS-5; it cannot be filed by the employer. Turbotax amended return You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Turbotax amended return If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. Turbotax amended return Enter all zeroes in the SSN field if filing electronically. Turbotax amended return When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. Turbotax amended return Correctly record the employee's name and SSN. Turbotax amended return   Record the name and number of each employee as they appear on his or her social security card. Turbotax amended return If the name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Turbotax amended return Continue to use the old name until the employee shows you the replacement social security card with the corrected name. Turbotax amended return   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. Turbotax amended return It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Turbotax amended return Where to get and file social security number application forms. Turbotax amended return    U. Turbotax amended return S. Turbotax amended return Virgin Islands—U. Turbotax amended return S. Turbotax amended return Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. Turbotax amended return Thomas, VI 00802. Turbotax amended return  Guam—U. Turbotax amended return S. Turbotax amended return Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. Turbotax amended return  American Samoa—U. Turbotax amended return S. Turbotax amended return Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. Turbotax amended return  Commonwealth of the Northern Mariana Islands—U. Turbotax amended return S. Turbotax amended return Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. Turbotax amended return Verification of social security numbers. Turbotax amended return   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Turbotax amended return Visit www. Turbotax amended return socialsecurity. Turbotax amended return gov/employer/ssnv. Turbotax amended return htm for more information. Turbotax amended return Registering for SSNVS. Turbotax amended return   You must register online and receive authorization from your employer to use SSNVS. Turbotax amended return To register, visit SSA's website at www. Turbotax amended return ssa. Turbotax amended return gov/employer and click on the Business Services Online link. Turbotax amended return Follow the registration instructions to obtain a user identification (ID) and password. Turbotax amended return You will need to provide the following information about yourself and your company. Turbotax amended return Name. Turbotax amended return SSN. Turbotax amended return Date of birth. Turbotax amended return Type of employer. Turbotax amended return EIN. Turbotax amended return Company name, address, and telephone number. Turbotax amended return Email address. Turbotax amended return   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Turbotax amended return You must enter the activation code online to use SSNVS. Turbotax amended return 4. Turbotax amended return Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. Turbotax amended return S. Turbotax amended return Virgin Islands employers). Turbotax amended return However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. Turbotax amended return The wage base for social security tax is $117,000 for 2014. Turbotax amended return After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. Turbotax amended return The wage base for FUTA tax is $7,000 for 2014. Turbotax amended return All wages are subject to Medicare tax. Turbotax amended return The wages may be in cash or in other forms, such as an automobile for personal use. Turbotax amended return Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. Turbotax amended return It does not matter how payments are measured or paid. Turbotax amended return See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. Turbotax amended return See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. Turbotax amended return Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. Turbotax amended return Special rules apply to the reporting of third-party sick pay. Turbotax amended return For details, see Publication 15-A. Turbotax amended return Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. Turbotax amended return However, see Fringe Benefits , later in this section. Turbotax amended return Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. Turbotax amended return Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. Turbotax amended return For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. Turbotax amended return Travel and business expenses. Turbotax amended return   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. Turbotax amended return Sick pay. Turbotax amended return   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. Turbotax amended return These amounts are sometimes paid by a third party, such as an insurance company. Turbotax amended return In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. Turbotax amended return S. Turbotax amended return Virgin Islands employers). Turbotax amended return Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Turbotax amended return Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. Turbotax amended return Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. Turbotax amended return Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Turbotax amended return In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. Turbotax amended return For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Turbotax amended return When fringe benefits are treated as paid. Turbotax amended return   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. Turbotax amended return You do not have to make a formal choice of payment dates or notify the IRS. Turbotax amended return You do not have to use the same basis for all employees. Turbotax amended return You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. Turbotax amended return However, see Special accounting rule for fringe benefits provided during November and December , later in this section. Turbotax amended return   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. Turbotax amended return However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. Turbotax amended return This election does not apply to a fringe benefit where real property or investment personal property is transferred. Turbotax amended return Withholding social security and Medicare taxes on fringe benefits. Turbotax amended return   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. Turbotax amended return   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. Turbotax amended return Depositing taxes on fringe benefits. Turbotax amended return   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. Turbotax amended return You may make a reasonable estimate of the value of the fringe benefits. Turbotax amended return In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. Turbotax amended return   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. Turbotax amended return If deposits are underpaid, see Deposit Penalties in section 8. Turbotax amended return Valuation of vehicles provided to employees. Turbotax amended return    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. Turbotax amended return For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. Turbotax amended return Special accounting rule for fringe benefits provided during November and December. Turbotax amended return   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. Turbotax amended return However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. Turbotax amended return   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. Turbotax amended return If you use the special accounting rule, your employee must also use it for the same period that you use it. Turbotax amended return You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. Turbotax amended return 5. Turbotax amended return Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. Turbotax amended return Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. Turbotax amended return The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Turbotax amended return Both directly and indirectly tipped employees must report tips to you. Turbotax amended return The report should not include tips that the employee paid out to other employees. Turbotax amended return No report is required for months when tips are less than $20. Turbotax amended return Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Turbotax amended return They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. Turbotax amended return Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. Turbotax amended return gov. Turbotax amended return The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. Turbotax amended return You are permitted to establish a system for electronic tip reporting by employees. Turbotax amended return See Regulations section 31. Turbotax amended return 6053-1(d). Turbotax amended return Collecting taxes on tips. Turbotax amended return   You must collect the employee social security and Medicare taxes on the employee's tips. Turbotax amended return You can also collect these taxes from the employee's wages or from other funds that he or she makes available. Turbotax amended return Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. Turbotax amended return Collect the employee Medicare tax for the whole year on all wages and tips. Turbotax amended return   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. Turbotax amended return You are responsible for the employer Medicare tax for the whole year on all wages and tips. Turbotax amended return File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. Turbotax amended return The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Turbotax amended return Ordering rule. Turbotax amended return   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. Turbotax amended return Reporting tips. Turbotax amended return   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Turbotax amended return Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Turbotax amended return Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Turbotax amended return The table in section 12 shows how tips are treated for FUTA tax purposes. Turbotax amended return   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Turbotax amended return See Revenue Ruling 2012-18, 2012-26 I. Turbotax amended return R. Turbotax amended return B. Turbotax amended return 1032, available at www. Turbotax amended return irs. Turbotax amended return gov/irb/2012-26_IRB/ar07. Turbotax amended return html. Turbotax amended return 6. Turbotax amended return Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). Turbotax amended return In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Turbotax amended return For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Turbotax amended return Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Turbotax amended return A “share farmer” working for you is not your employee. Turbotax amended return However, the share farmer may be subject to self-employment tax. Turbotax amended return In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. Turbotax amended return For details, see Regulations section 31. Turbotax amended return 3121(b)(16)-1. Turbotax amended return The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. Turbotax amended return You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. Turbotax amended return The $150 test applies separately to each farmworker that you employ. Turbotax amended return If you employ a family of workers, each member is treated separately. Turbotax amended return Do not count wages paid by other employers. Turbotax amended return The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. Turbotax amended return Exceptions. Turbotax amended return   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Turbotax amended return   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Turbotax amended return 7. Turbotax amended return How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. Turbotax amended return 2% (amount withheld) each for the employer and employee (12. Turbotax amended return 4% total). Turbotax amended return The social security wage base limit is $117,000. Turbotax amended return The tax rate for Medicare is 1. Turbotax amended return 45% (amount withheld) each for the employee and employer (2. Turbotax amended return 9% total). Turbotax amended return There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Turbotax amended return Multiply each wage payment by these percentages to figure the tax to withhold from employees. Turbotax amended return Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). Turbotax amended return See section 5 for information on tips. Turbotax amended return Additional Medicare Tax withholding. Turbotax amended return   In addition to withholding Medicare tax at 1. Turbotax amended return 45%, you must withhold a 0. Turbotax amended return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Turbotax amended return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Turbotax amended return Additional Medicare Tax is only imposed on the employee. Turbotax amended return There is no employer share of Additional Medicare Tax. Turbotax amended return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Turbotax amended return   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. Turbotax amended return For more information on Additional Medicare Tax, visit IRS. Turbotax amended return gov and enter “Additional Medicare Tax” in the search box. Turbotax amended return Deducting the tax. Turbotax amended return   Deduct the employee tax from each wage payment. Turbotax amended return If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. Turbotax amended return Employee's portion of taxes paid by employer. Turbotax amended return   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. Turbotax amended return This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. Turbotax amended return This again increases the amount of the additional taxes that you must pay. Turbotax amended return Household and agricultural employers. Turbotax amended return   This discussion does not apply to household and agricultural employers. Turbotax amended return If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. Turbotax amended return However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. Turbotax amended return See Publication 15-A for details. Turbotax amended return Sick pay payments. Turbotax amended return   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Turbotax amended return For details on third-party payers of sick pay, see Publication 15-A. Turbotax amended return 8. Turbotax amended return Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. Turbotax amended return You must make the deposit by electronic funds transfer. Turbotax amended return For more information about electronic funds transfers, see How To Deposit , later in this section. Turbotax amended return Payment with Return $2,500 rule. Turbotax amended return   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. Turbotax amended return   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. Turbotax amended return Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. Turbotax amended return Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. Turbotax amended return Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. Turbotax amended return Semiweekly schedule depositors must timely deposit the amount. Turbotax amended return See Accuracy of Deposits Rule and How To Deposit, later in this section. Turbotax amended return When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. Turbotax amended return Therefore, farm and nonfarm workers are discussed together except where noted. Turbotax amended return Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. Turbotax amended return The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. Turbotax amended return The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). Turbotax amended return You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). Turbotax amended return If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. Turbotax amended return Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. Turbotax amended return Lookback period for employers of nonfarm workers. Turbotax amended return   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. Turbotax amended return These four quarters are your lookback period even if you did not report any taxes for any of the quarters. Turbotax amended return For 2014, the lookback period is July 1, 2012, through June 30, 2013. Turbotax amended return    Table 1. Turbotax amended return Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. Turbotax amended return 1, 2012 Jan. Turbotax amended return 1, 2013 Apr. Turbotax amended return 1, 2013 through through through through Sep. Turbotax amended return 30, 2012 Dec. Turbotax amended return 31, 2012 Mar. Turbotax amended return 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. Turbotax amended return For example, the lookback period for calendar year 2014 is calendar year 2012. Turbotax amended return In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. Turbotax amended return Lookback period for employers of farmworkers. Turbotax amended return   The lookback period for Form 943 is the second calendar year preceding the current calendar year. Turbotax amended return The lookback period for calendar year 2014 is calendar year 2012. Turbotax amended return Adjustments to lookback period taxes. Turbotax amended return   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). Turbotax amended return Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. Turbotax amended return Example. Turbotax amended return   An employer originally reported total taxes of $45,000 for the lookback period. Turbotax amended return The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. Turbotax amended return The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. Turbotax amended return Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Turbotax amended return For monthly schedule depositors, the deposit period is a calendar month. Turbotax amended return The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Turbotax amended return Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Turbotax amended return You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. Turbotax amended return New employers. Turbotax amended return   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. Turbotax amended return Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). Turbotax amended return Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. Turbotax amended return If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. Turbotax amended return Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Turbotax amended return Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Turbotax amended return Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. Turbotax amended return For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. Turbotax amended return If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Turbotax amended return Semiweekly deposit period spanning two quarters. Turbotax amended return   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Turbotax amended return Example. Turbotax amended return   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Turbotax amended return Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Turbotax amended return Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. Turbotax amended return   Rose Co. Turbotax amended return reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. Turbotax amended return is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. Turbotax amended return However, for 2014, Rose Co. Turbotax amended return is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. Turbotax amended return Employers of farmworkers. Turbotax amended return   Red Co. Turbotax amended return reported taxes on its 2012 Form 943, line 9, of $48,000. Turbotax amended return On its 2013 Form 943, line 11, it reported taxes of $60,000. Turbotax amended return   Red Co. Turbotax amended return is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. Turbotax amended return However, for 2015, Red Co. Turbotax amended return is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Turbotax amended return New agricultural employers. Turbotax amended return   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. Turbotax amended return However, see the $100,000 Next-Day Deposit Rule , later in this section. Turbotax amended return Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Turbotax amended return A business day is any day other than a Saturday, Sunday, or legal holiday. Turbotax amended return For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Turbotax amended return Semiweekly schedule depositors have at least 3 business days to make a deposit. Turbotax amended return If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. Turbotax amended return For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Turbotax amended return Legal holiday. Turbotax amended return   The term “legal holiday” means any legal holiday in the District of Columbia. Turbotax amended return Legal holidays for 2014 are listed below. Turbotax amended return January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. Turbotax amended return February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. Turbotax amended return Monthly schedule example. Turbotax amended return   Spruce Co. Turbotax amended return is a monthly schedule depositor with seasonal employees. Turbotax amended return It paid wages each Friday during August but did not pay any wages during September. Turbotax amended return Under the monthly deposit schedule, Spruce Co. Turbotax amended return must deposit the combined tax liabilities for the four August paydays by September 15. Turbotax amended return Spruce Co. Turbotax amended return does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. Turbotax amended return Semiweekly schedule example. Turbotax amended return   Green, Inc. Turbotax amended return is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Turbotax amended return Although Green, Inc. Turbotax amended return , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. Turbotax amended return The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. Turbotax amended return ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). Turbotax amended return Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. Turbotax amended return $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Turbotax amended return For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. Turbotax amended return For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Turbotax amended return Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Turbotax amended return However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Turbotax amended return For example, Fir Co. Turbotax amended return is a semiweekly schedule depositor. Turbotax amended return On Monday, Fir Co. Turbotax amended return accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. Turbotax amended return On Tuesday, Fir Co. Turbotax amended return accumulates additional taxes of $30,000. Turbotax amended return Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Turbotax amended return does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Turbotax amended return If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. Turbotax amended return Example. Turbotax amended return   Elm, Inc. Turbotax amended return started its business on May 1, 2014. Turbotax amended return On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. Turbotax amended return On Friday, May 9, Elm, Inc. Turbotax amended return paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. Turbotax amended return Elm, Inc. Turbotax amended return must deposit $100,000 by Monday, May 12, the next business day. Turbotax amended return Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. Turbotax amended return However, because Elm, Inc. Turbotax amended return accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. Turbotax amended return It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Turbotax amended return Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Turbotax amended return However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Turbotax amended return Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Turbotax amended return Makeup date for deposit shortfall: Monthly schedule depositor. Turbotax amended return Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. Turbotax amended return You may pay the shortfall with your return even if the amount is $2,500 or more. Turbotax amended return Semiweekly schedule depositor. Turbotax amended return Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. Turbotax amended return For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). Turbotax amended return However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. Turbotax amended return In this case, the shortfall must be deposited by April 30, 2014. Turbotax amended return Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). Turbotax amended return Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. Turbotax amended return If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. Turbotax amended return How To Deposit You must deposit employment taxes by electronic funds transfer. Turbotax amended return See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Turbotax amended return Electronic deposit requirement. Turbotax amended return   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Turbotax amended return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Turbotax amended return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Turbotax amended return   EFTPS is a free service provided by the Department of the Treasury. Turbotax amended return To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. Turbotax amended return S. Turbotax amended return Virgin Islands only) or 303-967-5916 (toll call). Turbotax amended return You can also visit the EFTPS website at www. Turbotax amended return eftps. Turbotax amended return gov. Turbotax amended return Additional information about EFTPS is also available in Publication 966. Turbotax amended return When you receive your EIN. Turbotax amended return   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. Turbotax amended return You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Turbotax amended return Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. Turbotax amended return If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Turbotax amended return Deposit record. Turbotax amended return   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Turbotax amended return The number can be used as a receipt or to trace the payment. Turbotax amended return Depositing on time. Turbotax amended return   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Turbotax amended return m. Turbotax amended return Eastern time the day before the date the deposit is due. Turbotax amended return If you use a third party to make deposits on your behalf, they may have different cutoff times. Turbotax amended return Same-day payment option. Turbotax amended return   If you fail to initiate a deposit transaction on EFTPS by 8 p. Turbotax amended return m. Turbotax amended return Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Turbotax amended return To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Turbotax amended return Please check with your financial institution regarding availability, deadlines, and costs. Turbotax amended return Your financial institution may charge you a fee for payments made this way. Turbotax amended return To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. Turbotax amended return eftps. Turbotax amended return gov to download the Same-Day Payment Worksheet. Turbotax amended return How to claim credit for overpayments. Turbotax amended return   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. Turbotax amended return Do not ask EFTPS to request a refund from the IRS for you. Turbotax amended return Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. Turbotax amended return The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Turbotax amended return The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Turbotax amended return For amounts not properly or timely deposited, the penalty rates are as follows. Turbotax amended return 2% - Deposits made 1 to 5 days late. Turbotax amended return 5% - Deposits made 6 to 15 days late. Turbotax amended return 10% - Deposits made 16 or more days late. Turbotax amended return Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. Turbotax amended return 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). Turbotax amended return 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Turbotax amended return Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Turbotax amended return Special rule for former Form 944 filers. Turbotax amended return    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. Turbotax amended return Order in which deposits are applied. Turbotax amended return   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). Turbotax amended return However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Turbotax amended return Follow the instructions on the penalty notice that you received. Turbotax amended return For more information on designating deposits, see Revenue Procedure 2001-58. Turbotax amended return You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Turbotax amended return irs. Turbotax amended return gov/pub/irs-irbs/irb01-50. Turbotax amended return pdf. Turbotax amended return Example. Turbotax amended return Cedar, Inc. Turbotax amended return is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Turbotax amended return It does not make the deposit on July 15. Turbotax amended return On August 15, Cedar, Inc. Turbotax amended return deposits $2,000. Turbotax amended return Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Turbotax amended return Accordingly, $500 of the July 15 liability remains undeposited. Turbotax amended return The penalty on this underdeposit will apply as explained earlier. Turbotax amended return Trust fund recovery penalty. Turbotax amended return   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Turbotax amended return The penalty is the full amount of the unpaid trust fund tax. Turbotax amended return This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Turbotax amended return   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Turbotax amended return   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. Turbotax amended return A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Turbotax amended return    Willfully means voluntarily, consciously, and intentionally. Turbotax amended return A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Turbotax amended return “Averaged” failure-to-deposit penalty. Turbotax amended return   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. Turbotax amended return IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. Turbotax amended return Completed Form 941-SS, line 14, instead of Schedule B (Form 941). Turbotax amended return Failed to attach a properly completed Schedule B (Form 941). Turbotax amended return Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Turbotax amended return   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. Turbotax amended return Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Turbotax amended return   You can avoid the penalty by reviewing your return before filing it. Turbotax amended return Follow these steps before filing your Form 941-SS. Turbotax amended return If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. Turbotax amended return If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. Turbotax amended return Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. Turbotax amended return Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). Turbotax amended return For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). Turbotax amended return Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. Turbotax amended return If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). Turbotax amended return If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. Turbotax amended return If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. Turbotax amended return 9. Turbotax amended return Employer's Returns General instructions. Turbotax amended return   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. Turbotax amended return (U. Turbotax amended return S. Turbotax amended return Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. Turbotax amended return ) Employers with employees subject to U. Turbotax amended return S. Turbotax amended return income tax withholding. Turbotax amended return   If you have both employees who are subject to U. Turbotax amended return S. Turbotax amended return income tax withholding and employees who are not subject to U. Turbotax amended return S. Turbotax amended return income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. Turbotax amended return Nonfarm employers. Turbotax amended return   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. Turbotax amended return Due dates for each quarter of the calendar year are as follows. Turbotax amended return Quarter Due Jan. Turbotax amended return , Feb. Turbotax amended return , Mar. Turbotax amended return Apr. Turbotax amended return 30 Apr. Turbotax amended return , May, June July 31 July, Aug. Turbotax amended return , Sept. Turbotax amended return Oct. Turbotax amended return 31 Oct. Turbotax amended return , Nov. Turbotax amended return , Dec. Turbotax amended return Jan. Turbotax amended return 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. Turbotax amended return If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. Turbotax amended return   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. Turbotax amended return Form 944. Turbotax amended return   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). Turbotax amended return Household employers reporting social security and Medicare taxes. Turbotax amended return   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). Turbotax amended return Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. Turbotax amended return See Publication 926, Household Employer's Tax Guide, for more information. Turbotax amended return Employers of farmworkers. Turbotax amended return   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. Turbotax amended return   File a Form 943 each year for all taxable wages paid for farmwork. Turbotax amended return You may report household workers in a private home on a farm operated for profit on Form 943. Turbotax amended return Do not report wages for farmworkers on Form 941-SS or 944. Turbotax amended return   Send Form 943 to the IRS by January 31 of the following year. Turbotax amended return Send it with payment of any taxes due that you are not required to deposit. Turbotax amended return If you deposited all taxes when due, you have 10 additional days to file. Turbotax amended return Penalties. Turbotax amended return   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. Turbotax amended return The maximum penalty is generally 25% of the tax due. Turbotax amended return Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. Turbotax amended return 5% per month of the amount of tax. Turbotax amended return For individual filers only, the failure-to-pay penalty is reduced from 0. Turbotax amended return 5% per month to 0. Turbotax amended return 25% per month if an installment agreement is in effect. Turbotax amended return You must have filed your return on or before the due date of the return to qualify for the reduced penalty. Turbotax amended return The maximum amount of the failure-to-pay penalty is also 25% of the tax due. Turbotax amended return If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. Turbotax amended return The penalties will not be charged if you have a reasonable cause for failing to file or pay. Turbotax amended return If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. Turbotax amended return Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. Turbotax amended return See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. Turbotax amended return Prior Period Adjustments Forms for prior period adjustments. Turbotax amended return   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. Turbotax amended return There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. Turbotax amended return Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. Turbotax amended return Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. Turbotax amended return See Revenue Ruling 2009-39, 2009-52 I. Turbotax amended return R. Turbotax amended return B. Turbotax amended return 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. Turbotax amended return You can find Revenue Ruling 2009-39, at www. Turbotax amended return irs. Turbotax amended return gov/irb/2009-52_IRB/ar14. Turbotax amended return html. Turbotax amended return Background. Turbotax amended return   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. Turbotax amended return Treasury Decision 9405, 2008-32 I. Turbotax amended return R. Turbotax amended return B. Turbotax amended return 293, is available at www. Turbotax amended return irs. Turbotax amended return gov/irb/2008-32_IRB/ar13. Turbotax amended return html. Turbotax amended return You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. Turbotax amended return You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. Turbotax amended return We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. Turbotax amended return Correcting employment taxes. Turbotax amended return   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Department of Consumer Protection

Website: Department of Consumer Protection

Address: Department of Consumer Protection
165 Capitol Ave.
Hartford, CT 06106-1630

Phone Number: 860-713-6300

Toll-free: 1-800-842-2649

TTY: 860-713-7240

Connecticut Attorney General's Office

Website: Connecticut Attorney General's Office

Address: Connecticut Attorney General's Office
Consumer Assistance Unit
55 Elm St.
Hartford, CT 06106

Phone Number: 860-808-5420

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking

Website: Department of Banking

Address: Department of Banking
Government Relations and Consumer Affairs
260 Constitution Plaza
Hartford, CT 06103-1800

Phone Number: 860-240-8299

Toll-free: 1-800-831-7225
1-877-472-8313 (Foreclosure Assistance) 1-877-472-8313 (Foreclosure Assistance)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Affairs Division
PO Box 816
Hartford, CT 06142-0816

Phone Number: 860-297-3900

Toll-free: 1-800-203-3447 (CT)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Banking

Website: Department of Banking

Address: Department of Banking
Securities and Business Investments Division
260 Constitution Plaza
Hartford, CT 06103-1800

Phone Number: 860-240-8230

Toll-free: 1-800-831-7225

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Energy and Environmental Protection

Website: Department of Energy and Environmental Protection

Address: Department of Energy and Environmental Protection
Public Utilities Regulatory Authority
Consumer Services Unit

10 Franklin Square
New Britain, CT 06051

Phone Number: 860-827-1553

Toll-free: 1-800-382-4586 (CT)

TTY: 860-827-2837

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The Turbotax Amended Return

Turbotax amended return Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Turbotax amended return Valor justo de mercado. Turbotax amended return Excepción en el caso de propiedad inmueble de uso personal. Turbotax amended return Más información. Turbotax amended return Para pedir formularios y publicaciones. Turbotax amended return Preguntas sobre los impuestos. Turbotax amended return Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Turbotax amended return Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Turbotax amended return Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Turbotax amended return Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Turbotax amended return Llene los Anexos 1 al 20. Turbotax amended return Lea las instrucciones del Formulario 4684, en inglés. Turbotax amended return Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Turbotax amended return Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Turbotax amended return Utilice lo que se halla en la. Turbotax amended return . Turbotax amended return . Turbotax amended return Y anótelo en el Formulario 4684. Turbotax amended return . Turbotax amended return . Turbotax amended return Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Turbotax amended return Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Turbotax amended return Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Turbotax amended return Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Turbotax amended return Cantidad de la pérdida. Turbotax amended return   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Turbotax amended return Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Turbotax amended return (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Turbotax amended return De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Turbotax amended return   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Turbotax amended return Costo u otra base. Turbotax amended return   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Turbotax amended return Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Turbotax amended return Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Turbotax amended return Valor justo de mercado. Turbotax amended return   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Turbotax amended return Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Turbotax amended return Cálculos separados. Turbotax amended return   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Turbotax amended return Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Turbotax amended return Excepción en el caso de propiedad inmueble de uso personal. Turbotax amended return   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Turbotax amended return Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Turbotax amended return La base ajustada de toda la propiedad. Turbotax amended return Límites de la deducción. Turbotax amended return   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Turbotax amended return Esto se hace en la sección A del Formulario 4684, en inglés. Turbotax amended return Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Turbotax amended return Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Turbotax amended return Más información. Turbotax amended return   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Turbotax amended return Cuándo su pérdida es deducible. Turbotax amended return   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Turbotax amended return Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Turbotax amended return No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Turbotax amended return Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Turbotax amended return Comentarios y sugerencias. Turbotax amended return   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Turbotax amended return   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Turbotax amended return NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Turbotax amended return Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Turbotax amended return   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Turbotax amended return gov. Turbotax amended return Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Turbotax amended return Usted también nos puede enviar comentarios desde la página web en www. Turbotax amended return irs. Turbotax amended return gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Turbotax amended return Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Turbotax amended return Para pedir formularios y publicaciones. Turbotax amended return   Visite www. Turbotax amended return irs. Turbotax amended return gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Turbotax amended return  Internal Revenue Service 1201 N. Turbotax amended return Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Turbotax amended return   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Turbotax amended return gov/espanol o llame al 1-800-829-1040. Turbotax amended return No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Turbotax amended return Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Turbotax amended return Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Turbotax amended return   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Turbotax amended return El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Turbotax amended return En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Turbotax amended return Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Turbotax amended return gov o llame al 1-800-906-9887 o 1-800-829-1040. Turbotax amended return   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Turbotax amended return Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Turbotax amended return aarp. Turbotax amended return org/money/taxaide. Turbotax amended return   Para más información sobre estos programas, visite IRS. Turbotax amended return gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Turbotax amended return Internet. Turbotax amended return Puede tener acceso al sitio web del IRS, www. Turbotax amended return irs. Turbotax amended return gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Turbotax amended return Visite www. Turbotax amended return irs. Turbotax amended return gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Turbotax amended return Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Turbotax amended return Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Turbotax amended return Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Turbotax amended return Presentar la declaración por medio del sistema electrónico e-file. Turbotax amended return Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Turbotax amended return Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Turbotax amended return Pedir productos del IRS a través de Internet. Turbotax amended return Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Turbotax amended return Buscar publicaciones en Internet por tema o palabra clave. Turbotax amended return Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Turbotax amended return Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Turbotax amended return Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Turbotax amended return irs. Turbotax amended return gov/espanol. Turbotax amended return Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Turbotax amended return irs. Turbotax amended return gov/individuals. Turbotax amended return Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Turbotax amended return Obtener información acerca de cómo abrir y administrar un pequeño negocio. Turbotax amended return Teléfono. Turbotax amended return Muchos servicios están disponibles por teléfono. Turbotax amended return Cómo pedir formularios, instrucciones y publicaciones. Turbotax amended return Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Turbotax amended return Deberá recibir lo que ha pedido dentro de 10 días. Turbotax amended return Cómo hacer preguntas relacionadas con los impuestos. Turbotax amended return Llame al IRS para hacer preguntas al 1-800-829-1040. Turbotax amended return Cómo resolver problemas. Turbotax amended return Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Turbotax amended return Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Turbotax amended return Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Turbotax amended return Para obtener el número telefónico, visite el sitio web www. Turbotax amended return irs. Turbotax amended return gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Turbotax amended return Equipo TTY/TDD. Turbotax amended return Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Turbotax amended return Temas TeleTax. Turbotax amended return Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Turbotax amended return Información sobre los reembolsos. Turbotax amended return Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Turbotax amended return Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Turbotax amended return La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Turbotax amended return Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Turbotax amended return Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Turbotax amended return Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Turbotax amended return Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Turbotax amended return Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Turbotax amended return Otra información relacionada con los reembolsos. Turbotax amended return Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Turbotax amended return Cómo evaluar la calidad de nuestros servicios telefónicos. Turbotax amended return Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Turbotax amended return Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Turbotax amended return Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Turbotax amended return Visitas en persona. Turbotax amended return Muchos productos y servicios están disponibles en varios lugares públicos. Turbotax amended return Productos. Turbotax amended return Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Turbotax amended return Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Turbotax amended return Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Turbotax amended return Servicios. Turbotax amended return Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Turbotax amended return Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Turbotax amended return Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Turbotax amended return No se necesita cita, simplemente venga a hacer su consulta. Turbotax amended return Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Turbotax amended return Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Turbotax amended return Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Turbotax amended return Los demás asuntos se tramitan sin necesidad de hacer una cita. Turbotax amended return Para obtener el número telefónico de la oficina local, visite el sitio web www. Turbotax amended return irs. Turbotax amended return gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Turbotax amended return Correspondencia. Turbotax amended return Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Turbotax amended return  Internal Revenue Service 1201 N. Turbotax amended return Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Turbotax amended return   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Turbotax amended return Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Turbotax amended return Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Turbotax amended return Tenga presente que lo peor que se puede hacer es no hacer nada. Turbotax amended return   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Turbotax amended return Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Turbotax amended return Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Turbotax amended return   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Turbotax amended return A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Turbotax amended return Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Turbotax amended return Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Turbotax amended return ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Turbotax amended return Nuestro kit de herramientas tributarias, disponible en www. Turbotax amended return taxpayeradvocate. Turbotax amended return irs. Turbotax amended return gov/Home/Spanish le puede ayudar a entender estos derechos. Turbotax amended return   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Turbotax amended return irs. Turbotax amended return gov/advocate. Turbotax amended return Usted también podría llamarnos gratis al 1-877-777-4778. Turbotax amended return   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Turbotax amended return Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Turbotax amended return irs. Turbotax amended return gov/advocate. Turbotax amended return Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Turbotax amended return   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Turbotax amended return Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Turbotax amended return Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Turbotax amended return Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Turbotax amended return Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Turbotax amended return irs. Turbotax amended return gov/espanol/article/0,,id=219303,00. Turbotax amended return html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Turbotax amended return Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Turbotax amended return Servicios Tributarios Gratuitos. Turbotax amended return   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Turbotax amended return Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Turbotax amended return La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Turbotax amended return La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Turbotax amended return Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Turbotax amended return   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Turbotax amended return Discos DVD para productos tributarios. Turbotax amended return Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Turbotax amended return Formularios, instrucciones y publicaciones de impuestos de años anteriores. Turbotax amended return Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Turbotax amended return Preguntas sobre leyes tributarias hechas con frecuencia. Turbotax amended return Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Turbotax amended return Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Turbotax amended return Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Turbotax amended return Internal Revenue Bulletins (Boletines del IRS). Turbotax amended return Apoyo técnico telefónico gratuito y por correo electrónico. Turbotax amended return El CD que se expide dos veces al año. Turbotax amended return  — La primera entrega se envía a principios de enero del año 2012. Turbotax amended return  — La última entrega se envía a principios de marzo del año 2012. Turbotax amended return Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Turbotax amended return irs. Turbotax amended return gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Turbotax amended return Prev  Up  Next   Home   More Online Publications