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Where can i get state tax forms 5. Where can i get state tax forms   Salarios, Sueldos y Otros Ingresos Table of Contents Recordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. Where can i get state tax forms Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones Recordatorio Ingresos de fuentes en el extranjero. Where can i get state tax forms   Si usted es ciudadano de los Estados Unidos o residente extranjero, tiene que declarar en la declaración de impuestos todo ingreso proveniente de fuentes fuera de los Estados Unidos (ingresos del extranjero) a menos que esté exento conforme a las leyes de los Estados Unidos. Where can i get state tax forms Esto corresponde independientemente de si reside dentro o fuera de los Estados Unidos y si ha recibido o no el Formulario W-2, Wage and Tax Statement (Comprobante de salarios e impuestos), en inglés, o el Formulario 1099, también en inglés, de un pagador extranjero. Where can i get state tax forms Esto corresponde tanto a ingresos derivados del trabajo (como salarios y propinas) como a ingresos no derivados del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Where can i get state tax forms Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de sus ingresos del trabajo provenientes de fuentes extranjeras. Where can i get state tax forms Para más información, vea la Publicación 54, Tax Guide for U. Where can i get state tax forms S. Where can i get state tax forms Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero), en inglés. Where can i get state tax forms Introduction Este capítulo abarca la compensación recibida por servicios prestados como empleado, tales como sueldos, salarios y beneficios marginales. Where can i get state tax forms Se incluyen los siguientes temas: Bonificaciones y premios. Where can i get state tax forms Reglas especiales para ciertos empleados. Where can i get state tax forms Beneficios por enfermedad y lesiones. Where can i get state tax forms Este capítulo explica cuáles son los ingresos que se incluyen en los ingresos brutos del empleado y cuáles no se incluyen. Where can i get state tax forms Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, obsequios y automóvil), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés Remuneración del Empleado Esta sección abarca varios tipos de remuneración del empleado incluyendo beneficios marginales, aportaciones a planes de jubilación, opciones para la compra de acciones y propiedad restringida. Where can i get state tax forms Formulario W-2. Where can i get state tax forms    Si es empleado, debe recibir un Formulario W-2 de su empleador que muestre la remuneración que recibió por sus servicios. Where can i get state tax forms Incluya la cantidad de la remuneración en la línea 7 del Formulario 1040 o del Formulario 1040A o en la línea 1 del Formulario 1040EZ, aún si no recibe un Formulario W-2. Where can i get state tax forms   Si prestó servicios, en otra calidad que no sea la de contratista independiente, y su empleador no le retuvo del sueldo impuestos del Seguro Social y Medicare, tiene que presentar el Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos del Seguro Social y Medicare sobre el salario no retenidos), en inglés, junto con el Formulario 1040. Where can i get state tax forms Dicha parte del salario tiene que anotarse en la línea 7 del Formulario 1040. Where can i get state tax forms Vea el Formulario 8919 para más información. Where can i get state tax forms Proveedores de cuidado de menores. Where can i get state tax forms    Si provee cuidado de menores, ya sea en el hogar del menor, en el hogar de usted o en algún otro sitio comercial, la remuneración que usted reciba tiene que ser incluida en sus ingresos. Where can i get state tax forms Si no es un empleado, usted probablemente trabaje por cuenta propia y tiene que incluir los pagos por los servicios en el Anexo C (Formulario 1040), Profit or Loss From Business (Ganancias o pérdidas de un negocio), o en el Anexo C-EZ (Formulario 1040), Net Profit From Business (Utilidad neta de un negocio), ambos en inglés. Where can i get state tax forms Generalmente, no es empleado a menos que esté sujeto a la voluntad y control de la persona que lo emplea en cuanto a lo que tiene que hacer y cómo lo tiene que hacer. Where can i get state tax forms Niñeras. Where can i get state tax forms   Si cuida a niños de parientes o vecinos, ya sea con regularidad o sólo ocasionalmente, las reglas para los proveedores del cuidado de menores le corresponden a usted. Where can i get state tax forms Otras Clases de Remuneración Esta sección trata de diferentes clases de remuneración del empleado. Where can i get state tax forms Comisiones pagadas por adelantado y otros ingresos. Where can i get state tax forms   Si recibe comisiones pagadas por adelantado u otras cantidades por servicios que prestará en el futuro y usted es contribuyente que usa el método contable a base de efectivo, tendrá que incluir estas cantidades en el ingreso del año en que las reciba. Where can i get state tax forms    Si reintegra comisiones no devengadas u otras cantidades en el mismo año en que las recibe, reste el reintegro de sus ingresos. Where can i get state tax forms Si las reintegra en un año tributario posterior, puede deducir el reintegro como una deducción detallada en el Anexo A (Formulario 1040) o quizás pueda reclamar un crédito para ese año. Where can i get state tax forms Vea Reintegros en el capítulo 12. Where can i get state tax forms Asignaciones y reembolsos. Where can i get state tax forms    Si recibe asignaciones o reembolsos de su empleador para cubrir gastos de viaje, transporte u otros gastos relacionados con un negocio, vea la Publicación 463, en inglés. Where can i get state tax forms Si se le reembolsan gastos de mudanza, vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Where can i get state tax forms Pago de sueldo atrasado como indemnización. Where can i get state tax forms    Incluya en sus ingresos las cantidades que se le otorguen en un convenio o sentencia para pagar sueldos atrasados. Where can i get state tax forms Estas cantidades incluyen pagos hechos a usted por daños, primas de seguro de vida no pagadas y primas de seguro de salud no pagadas. Where can i get state tax forms Su empleador debe informarle de las mismas en el Formulario W-2. Where can i get state tax forms Bonificaciones y premios. Where can i get state tax forms   Las bonificaciones o premios que usted reciba por trabajo sobresaliente se incluyen en los ingresos y deben aparecer en su Formulario W-2. Where can i get state tax forms Éstos incluyen premios como viajes de vacaciones por alcanzar objetivos de ventas. Where can i get state tax forms Si el premio o recompensa que recibe es en mercancía o servicios, tiene que incluir en sus ingresos el valor justo de mercado de los mismos. Where can i get state tax forms Sin embargo, si su empleador solamente promete pagarle una bonificación o premio en el futuro, no es tributable hasta que usted lo reciba o esté a su disposición. Where can i get state tax forms Premio por logros del empleado. Where can i get state tax forms   Si recibe bienes muebles tangibles (que no sean efectivo, un certificado de regalo u otro artículo similar) como premio por años de servicio o por prácticas óptimas de seguridad, por lo general podrá excluir el valor de sus ingresos. Where can i get state tax forms Sin embargo, la cantidad que puede excluir se limita a la cantidad del costo para su empleador y no puede ser más de $1,600 ($400 por premios que no sean premios de planes calificados) por todos los premios de esa índole que reciba durante el año. Where can i get state tax forms Su empleador le puede decir si su premio pertenece a un plan calificado. Where can i get state tax forms Su empleador tiene que entregarle el premio como parte de una ceremonia o presentación notable, bajo condiciones y circunstancias en las cuales no hay una probabilidad considerable de que el mismo sea una remuneración disimulada. Where can i get state tax forms   No obstante, la exclusión no corresponde a los siguientes premios: Un premio por años de servicio si usted lo recibió por menos de cinco años de servicio o si recibió otro premio por años de servicio durante el año o durante los cuatro años anteriores. Where can i get state tax forms Un premio por prácticas óptimas de seguridad si es gerente, administrador, empleado oficinista u otro empleado profesional, o si más del 10% de los empleados que reúnen los requisitos recibieron premios anteriormente por prácticas óptimas de seguridad durante el año. Where can i get state tax forms Ejemplo. Where can i get state tax forms Benito Valverde recibió tres premios por logros como empleado durante el año: un premio de un plan no calificado que fue un reloj con un valor de $250 y dos premios de un plan calificado que constan de un aparato estereofónico con un valor de $1,000 y un juego de palos de golf con un valor de $500. Where can i get state tax forms Suponiendo que, por lo demás, los requisitos para los premios de planes calificados se han cumplido, cada premio por sí solo estaría excluido de los ingresos. Where can i get state tax forms Sin embargo, ya que el valor total de todos los premios es $1,750 y excede de $1,600, Benito tiene que incluir $150 ($1,750 – $1,600) en los ingresos. Where can i get state tax forms Pagos de salarios diferenciales. Where can i get state tax forms   Los pagos de salarios diferenciales se definen como cualquier pago que le haya hecho un empleador y que corresponda a cualquier período de más de 30 días durante el cual preste servicio activo como miembro de los servicios uniformados. Where can i get state tax forms Dichos pagos representan la totalidad, o una parte de, los salarios que hubiera recibido del empleador durante ese período. Where can i get state tax forms Se considera que estos pagos son sueldos y están sujetos a la retención del ingreso federal sobre los ingresos. Where can i get state tax forms Sin embargo, no están sujetos a los impuestos de la Ley de Contribución al Seguro Social (FICA, por sus siglas en inglés) ni a los impuestos de la Ley Federal de Contribución para el Desempleo (FUTA, por sus siglas en inglés). Where can i get state tax forms Los pagos de salarios diferenciales se declaran como salarios en el Formulario W-2. Where can i get state tax forms Asignaciones del gobierno por costo de vida. Where can i get state tax forms   La mayoría de los pagos que los empleados civiles del gobierno de los Estados Unidos reciben por trabajo en el extranjero es tributable. Where can i get state tax forms Sin embargo, ciertas asignaciones por costo de vida son libres de impuestos. Where can i get state tax forms La Publicación 516, U. Where can i get state tax forms S. Where can i get state tax forms Government Civilian Employees Stationed Abroad (Empleados civiles del gobierno de los Estados Unidos con puesto en el extranjero), en inglés, provee una explicación sobre el trato tributario de dichas asignaciones, pagos diferenciales y otra paga especial que usted recibe por trabajar en el extranjero. Where can i get state tax forms Planes de compensación diferida no calificados. Where can i get state tax forms   Su empleador le informará del total de cantidades diferidas para el año conforme a un plan de compensación diferida no calificado. Where can i get state tax forms Esta cantidad aparece en el recuadro 12 del Formulario W-2, con el código Y. Where can i get state tax forms Esta cantidad no se incluye en los ingresos. Where can i get state tax forms   Sin embargo, si en algún momento del año tributario, el plan no cumple ciertos requisitos, o no se opera conforme a dichos requisitos, todas las cantidades diferidas conforme al plan para ese año tributario y todos los años tributarios anteriores se incluyen en los ingresos del año en curso. Where can i get state tax forms Esta cantidad se incluye en el salario, el cual aparece en el recuadro 1 del Formulario W-2. Where can i get state tax forms Dicha cantidad se anota también en el recuadro 12 del Formulario W-2, con el código Z. Where can i get state tax forms Pagaré recibido por servicios. Where can i get state tax forms    Si su empleador le da un pagaré garantizado como pago por sus servicios, tendrá que incluir el valor justo de mercado (usualmente el valor de descuento) del pagaré en los ingresos del año en que lo recibió. Where can i get state tax forms Luego, cuando reciba pagos sobre el pagaré, una proporción de cada pago es la recuperación del valor justo de mercado que usted previamente había incluido en los ingresos. Where can i get state tax forms No vuelva a incluir esa parte en los ingresos. Where can i get state tax forms Incluya el resto del pago en los ingresos del año en que recibió el pago. Where can i get state tax forms   Si su empleador le da un pagaré no garantizado y no negociable como pago por sus servicios, los pagos sobre el pagaré que se aplican al capital del mismo se consideran ingresos de remuneración cuando usted los recibe. Where can i get state tax forms Indemnización por despido. Where can i get state tax forms   Los pagos recibidos por concepto de indemnización por despido y cancelación de contrato laboral tienen que ser incluidos en los ingresos. Where can i get state tax forms Pago por vacaciones acumuladas. Where can i get state tax forms    Si es empleado federal y recibe un pago global en concepto de vacaciones acumuladas al jubilarse o renunciar, esta cantidad se incluye como salario en el Formulario W-2. Where can i get state tax forms   Si renuncia de una agencia federal y es empleado por otra, podría tener que devolver a la segunda agencia parte del pago global por vacaciones anuales acumuladas. Where can i get state tax forms Puede reducir el salario bruto restando la cantidad que devolvió en el mismo año tributario en que la recibió. Where can i get state tax forms Adjunte a la declaración de impuestos una copia del recibo o estado de cuentas que le dio la agencia a la cual le devolvió dicho pago para explicar la diferencia entre el salario en la declaración y el salario en los Formularios W-2. Where can i get state tax forms Servicios de ayuda para obtener otro trabajo. Where can i get state tax forms   Si elige aceptar una cantidad reducida en concepto de indemnización por despido para recibir servicios de ayuda para encontrar otro trabajo (como capacitación para escribir su hoja de vida y hacer entrevistas), tendrá que incluir la cantidad no reducida de la indemnización en los ingresos. Where can i get state tax forms    No obstante, puede deducir el valor de estos servicios de ayuda para encontrar otro trabajo (hasta la diferencia entre la indemnización por despido incluida en los ingresos y la cantidad que en verdad recibió) como una deducción miscelánea (sujeta al límite del 2% del ingreso bruto ajustado o AGI, por sus siglas en inglés) en el Anexo A (Formulario 1040). Where can i get state tax forms Pagos por enfermedad. Where can i get state tax forms   Los pagos que reciba de su empleador mientras esté enfermo o lesionado son parte del sueldo o salario. Where can i get state tax forms Además, tiene que incluir en los ingresos los beneficios por enfermedad que reciba de cualquiera de los siguientes pagadores: Un fondo de bienestar social. Where can i get state tax forms Un fondo estatal para enfermedad o incapacidad. Where can i get state tax forms Una asociación de empleadores o empleados. Where can i get state tax forms Una compañía de seguros, si su empleador pagó el plan. Where can i get state tax forms No obstante, si pagó las primas de una póliza de accidente o de seguro de salud, las prestaciones que reciba conforme a la póliza no están sujetas a impuestos. Where can i get state tax forms Para más información, vea la Publicación 525, en inglés. Where can i get state tax forms Impuestos del Seguro Social y Medicare pagados por el empleador. Where can i get state tax forms   Si usted y su empleador tienen un acuerdo conforme al cual su empleador paga su impuesto del Seguro Social y Medicare sin deducirlos de su salario bruto, tendrá que declarar la cantidad de impuestos que se pagó por usted como salario sujeto a impuestos en la declaración. Where can i get state tax forms El pago también se considera salario para calcular los impuestos y beneficios del Seguro Social y Medicare. Where can i get state tax forms No obstante, estos pagos no se consideran salario del Seguro Social y Medicare si usted es trabajador doméstico o trabajador agrícola. Where can i get state tax forms Derechos de revalorización de acciones. Where can i get state tax forms   No incluya un derecho de revalorización de acciones que le haya provisto su empleador en los ingresos hasta que ejerza (haga uso de) ese derecho. Where can i get state tax forms Cuando ejerza ese derecho, tiene derecho a un pago en efectivo equivalente al valor justo de mercado de las acciones de la sociedad anónima en la fecha en que ejerció su derecho menos el valor justo de mercado de las acciones en la fecha en que se le otorgó el derecho. Where can i get state tax forms Incluya el pago en efectivo en los ingresos del año en que ejerza su derecho. Where can i get state tax forms Beneficios Marginales Los beneficios marginales que reciba relacionados con el desempeño de sus servicios se incluyen en los ingresos como remuneración a menos que pague su valor justo de mercado o estén específicamente excluidos por ley. Where can i get state tax forms Abstenerse de prestar servicios (por ejemplo, conforme a un convenio de no competencia) se considera desempeño de sus servicios para los propósitos de estas reglas. Where can i get state tax forms Período contable. Where can i get state tax forms   Tiene que usar el mismo período contable que su empleador para declarar los beneficios marginales sujetos a impuestos que no sean en efectivo. Where can i get state tax forms Su empleador tiene la opción de declarar los beneficios marginales sujetos a impuestos que no sean en efectivo usando cualquiera de las dos reglas siguientes: Regla general: los beneficios se declaran para un año natural (1 de enero – 31 de diciembre). Where can i get state tax forms Regla especial del período contable: los beneficios provistos durante los 2 últimos meses del año natural (o de cualquier período más corto) son tratados como si hubiesen sido pagados durante el siguiente año natural. Where can i get state tax forms Por ejemplo, cada año su empleador declara el valor de los beneficios provistos durante los últimos 2 meses del año anterior y los primeros 10 meses del año en curso. Where can i get state tax forms  Su empleador no tiene que usar el mismo período contable para cada beneficio marginal, pero tiene que usar el mismo período para todos los empleados que reciban un beneficio particular. Where can i get state tax forms   Si desea declarar una deducción por gastos de negocio como empleado (en el caso del uso de un auto, por ejemplo), tiene que usar el mismo período contable que use para declarar el beneficio. Where can i get state tax forms Formulario W-2. Where can i get state tax forms   Su empleador tiene que incluir todos los beneficios marginales en la casilla 1 del Formulario W-2 como salarios, propinas y otra remuneración; y si corresponde, en las casillas 3 y 5 como salarios sujetos a los impuestos al Seguro Social y al Medicare. Where can i get state tax forms Aunque no se requiere, su empleador podría incluir el valor total de los beneficios marginales en la casilla 14 (o en un estado por separado). Where can i get state tax forms Sin embargo, si su empleador le proveyó a usted un vehículo e incluyó el 100% de su valor de alquiler anual en los ingresos de usted, dicho empleador tiene que declararle este valor a usted por separado en la casilla 14 (o en un estado por separado). Where can i get state tax forms Plan de Accidente o de Salud Generalmente, el valor de la cobertura de un seguro de accidente o de salud provisto por su empleador no se incluye en los ingresos. Where can i get state tax forms Los beneficios que reciba del plan pueden estar sujetos a impuestos, como se explica más adelante en la sección titulada Beneficios por Enfermedad y Lesiones . Where can i get state tax forms Para más información sobre los asuntos tratados en esta sección, salvo la cobertura para cuidados a largo plazo, vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés. Where can i get state tax forms Cobertura para cuidados a largo plazo. Where can i get state tax forms    Las aportaciones de su empleador para cubrir servicios de cuidados a largo plazo generalmente no se incluyen en los ingresos. Where can i get state tax forms Sin embargo, las aportaciones hechas a una cuenta flexible de gastos médicos u otro plan similar (como un cafeteria plan (plan flexible de beneficios)) tienen que incluirse en los ingresos. Where can i get state tax forms Esta cantidad se informa como salario en el recuadro 1 del Formulario W-2. Where can i get state tax forms   Las aportaciones a este tipo de plan se explican en la Publicación 502, Medical and Dental Expenses (Gastos médicos y dentales), en inglés. Where can i get state tax forms Aportaciones a una cuenta de ahorros médicos Archer (conocida como Archer MSA, en inglés). Where can i get state tax forms    Las aportaciones hechas por su empleador a una cuenta de ahorros médicos Archer por lo general no se incluyen en los ingresos. Where can i get state tax forms El total se declara en el recuadro 12 del Formulario W-2 con el código R. Where can i get state tax forms Tiene que declarar esta cantidad en el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos de seguros de cuidado a largo plazo), en inglés. Where can i get state tax forms Adjunte el formulario a la declaración de impuestos. Where can i get state tax forms Cuenta flexible de ahorros para gastos médicos (conocida como Health FSA, en inglés). Where can i get state tax forms   Si su empleador provee una cuenta flexible de ahorros para gastos médicos que reúna los requisitos como seguro de accidente o de salud, la cantidad de la reducción de su salario y los reembolsos de sus gastos por cuidados médicos generalmente no se incluyen en los ingresos. Where can i get state tax forms Nota: Para los años de planes que comienzan después de 2012, las cuentas flexibles de ahorros están sujetas a un límite de $2,500 de aportaciones realizadas por medio de reducción en su salario. Where can i get state tax forms Este límite de $2,500 está sujeto a ajuste por inflación para los años de planes que comienzan después de 2013. Where can i get state tax forms Si desea más información, vea el Notice 2012-40 (Aviso 2012-40), que se encuentra en la página 1046 del Internal Revenue Bulletin 2012-26 (Boletín de Impuestos Internos 2012-26), disponible en inglés, en www. Where can i get state tax forms irs. Where can i get state tax forms gov/irb/2012-26_IRB/ar09. Where can i get state tax forms html. Where can i get state tax forms Cuenta de reembolso de gastos médicos (HRA, por sus siglas en inglés). Where can i get state tax forms   Si su empleador provee una cuenta de reembolso de gastos médicos (HRA) que reúna los requisitos como un seguro de accidente o de salud, la cobertura y reembolsos de sus gastos por cuidados médicos por lo general no se incluyen en los ingresos. Where can i get state tax forms Cuenta de ahorros para gastos médicos (HSA, por sus siglas en inglés). Where can i get state tax forms   Si reúne los requisitos, usted y cualquier otra persona, incluyendo su empleador o un miembro de su familia, pueden hacer aportaciones a la cuenta HSA (de usted). Where can i get state tax forms Las aportaciones, excepto las del empleador, se pueden deducir en la declaración independientemente de si detalla o no las deducciones. Where can i get state tax forms Las aportaciones hechas por su empleador no se incluyen en los ingresos. Where can i get state tax forms El dinero retirado de la cuenta HSA que se utilice para pagar gastos médicos calificados no se incluye en los ingresos. Where can i get state tax forms Las distribuciones de la cuenta que no se utilicen para gastos médicos se incluyen en los ingresos. Where can i get state tax forms Vea la Publicación 969, en inglés, para los requisitos correspondientes a una cuenta HSA. Where can i get state tax forms   Las aportaciones hechas por una sociedad colectiva a la cuenta HSA de un socio bona fide no corresponden a aportaciones hechas por un empleador. Where can i get state tax forms Estas aportaciones se consideran distribuciones de dinero de la cuenta y no se incluyen en el ingreso bruto de dicho socio. Where can i get state tax forms Las aportaciones hechas por una sociedad colectiva a la cuenta HSA de un socio por servicios prestados se tratan como pagos garantizados que se pueden incluir en el ingreso bruto del socio. Where can i get state tax forms En ambos casos, el socio puede deducir las aportaciones hechas a su cuenta HSA. Where can i get state tax forms   Las aportaciones hechas por una sociedad anónima de tipo S a la cuenta HSA de un empleado-accionista del 2% por servicios prestados se tratan como pagos garantizados y se incluyen en el ingreso bruto del empleado-accionista. Where can i get state tax forms El empleado-accionista puede deducir la aportación hecha a su cuenta HSA. Where can i get state tax forms Distribución de fondos calificada a una cuenta de ahorros para gastos médicos (HSA). Where can i get state tax forms   Se puede realizar una sola distribución de un arreglo de ahorros para la jubilación (IRA) a una cuenta HSA y normalmente no se incluye ninguna parte de dicha distribución en los ingresos. Where can i get state tax forms Consulte la Publicación 590 para ver los requisitos correspondientes a estas distribuciones de fondos calificadas a una cuenta HSA. Where can i get state tax forms Falta de cumplimiento con los requisitos. Where can i get state tax forms   Si su cuenta de ahorros para gastos médicos (HSA) recibió distribuciones calificadas (para cuentas HSA) de una cuenta flexible para gastos médicos (Health FSA) o de un plan de reembolso de gastos médicos (HRA) (temas tratados anteriormente) o de una distribución de fondos calificada para una cuenta HSA, usted tiene que reunir los requisitos para fines de una cuenta HSA en el período desde el mes en el que se haya realizado la distribución calificada hasta el último día del duodécimo mes siguiente a dicho mes. Where can i get state tax forms Si no reúne los requisitos durante este período y esto no se debe a fallecimiento o incapacidad, tiene que incluir la distribución en los ingresos del año tributario en el que deje de reunir los requisitos. Where can i get state tax forms Dichos ingresos están sujetos a un impuesto adicional del 10%. Where can i get state tax forms Ayuda para Adopción Es posible que pueda excluir de los ingresos cantidades pagadas o gastos incurridos por su empleador por gastos calificados de adopción relacionados con la adopción de un hijo que reúna los requisitos. Where can i get state tax forms Vea las instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés, para más información. Where can i get state tax forms Los beneficios por adopción los declara el empleador en el recuadro 12 del Formulario W-2 con el código T. Where can i get state tax forms También se incluyen como remuneración del Seguro Social y Medicare en los recuadros 3 y 5. Where can i get state tax forms Sin embargo, no se incluyen como salario en el recuadro 1. Where can i get state tax forms Para determinar las cantidades sujetas a impuestos y las que no lo están, tiene que llenar la Parte III del Formulario 8839, en inglés. Where can i get state tax forms Adjunte el formulario a su declaración de impuestos. Where can i get state tax forms Beneficios De Minimis (Mínimos) Si su empleador le provee un producto o servicio y el costo del mismo es tan pequeño que no sería razonable para el empleador declararlo, el valor no se incluye en los ingresos. Where can i get state tax forms Generalmente, el valor de los beneficios como descuentos en las cafeterías de la compañía, el costo de transporte por taxi para regresar a su casa cuando trabaje horas extra y comidas patrocinadas por la compañía no se incluyen en los ingresos. Where can i get state tax forms Obsequios por fiestas. Where can i get state tax forms   Si su empleador le obsequia un pavo, jamón u otro artículo de valor nominal por Navidad u otras fiestas, no incluya el valor del obsequio en los ingresos. Where can i get state tax forms Sin embargo, si su empleador le obsequia dinero en efectivo, un certificado de regalo o un artículo similar que usted fácilmente puede canjear por efectivo, incluya el valor de ese obsequio como salario o sueldo adicional sea cual sea la cantidad en cuestión. Where can i get state tax forms Ayuda para Educación Puede excluir de sus ingresos hasta $5,250 en concepto de ayuda calificada para educación provista por el empleador. Where can i get state tax forms Para más información, vea la Publicación 970, Tax Benefits for Education (Beneficios tributarios para estudios), en inglés. Where can i get state tax forms Seguro de Vida Colectivo a Término Fijo Por lo general, el costo de hasta $50,000 de la cobertura de un seguro de vida colectivo a término fijo provisto por su empleador (o un empleador anterior) no se incluye en los ingresos. Where can i get state tax forms Sin embargo, tiene que incluir en los ingresos el costo del seguro provisto por su empleador si es superior a $50,000 de cobertura menos toda cantidad que pague por la compra del seguro. Where can i get state tax forms Para las excepciones, vea Costo exento de impuestos en su totalidad , y Costo sujeto a impuestos en su totalidad , más adelante. Where can i get state tax forms Si su empleador provee más de $50,000 en cobertura, la cantidad incluida en los ingresos se declara como parte de su salario en el recuadro 1 del Formulario W-2. Where can i get state tax forms También aparece por separado en el recuadro 12 con el código C. Where can i get state tax forms Seguro de vida colectivo a término a fijo. Where can i get state tax forms   Este tipo de seguro proporciona protección mediante un seguro de vida a término fijo (un seguro que tiene vigencia por un período de tiempo fijo) que: Provee una indemnización general por fallecimiento del asegurado, Se ofrece a un grupo de empleados, Se ofrece conforme a una póliza a nombre del empleador, y Provee una cantidad de seguro para cada empleado basada en una fórmula que impide una selección individual. Where can i get state tax forms Beneficios permanentes. Where can i get state tax forms   Si su póliza de seguro de vida colectivo a término fijo incluye beneficios permanentes, como el valor de su pago completo o el valor en efectivo de recuperación de la póliza, tiene que incluir en los ingresos, como salario, el costo de los beneficios permanentes menos la cantidad que pague por ellos. Where can i get state tax forms Su empleador debe poder decirle la cantidad que tiene que incluir en los ingresos. Where can i get state tax forms Beneficios por fallecimiento accidental. Where can i get state tax forms   El seguro que provee beneficios por fallecimiento accidental u otro tipo de beneficios por fallecimiento pero no provee beneficios por fallecimiento en general (seguro de viajes, por ejemplo) no es seguro de vida colectivo a término fijo. Where can i get state tax forms Empleador anterior. Where can i get state tax forms   Si un empleador anterior proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo durante el año, la cantidad incluida en sus ingresos se declara como salario en el recuadro 1 del Formulario W-2. Where can i get state tax forms También aparece por separado en el recuadro 12 con el código C. Where can i get state tax forms El recuadro 12 también muestra, con los códigos M y N, la cantidad de impuestos sin cobrar del Seguro Social y Medicare sobre la cobertura en exceso. Where can i get state tax forms Tiene que pagar estos impuestos con su declaración de impuestos. Where can i get state tax forms Inclúyalos en el impuesto total en la línea 60 del Formulario 1040 y siga las instrucciones para la línea 60. Where can i get state tax forms Para más información, vea las Instrucciones del Formulario 1040, en inglés. Where can i get state tax forms Dos o más empleadores. Where can i get state tax forms   Su exclusión para la cobertura del seguro de vida colectivo a término fijo no puede sobrepasar el costo de $50,000 de cobertura provista por su empleador, independientemente de si el seguro es provisto por un solo empleador o por varios empleadores. Where can i get state tax forms Si dos o más empleadores proveen cobertura de seguro que sume más de $50,000, las cantidades declaradas como salarios en los Formularios W-2 no serán correctas. Where can i get state tax forms Tiene que calcular cuánto tiene que incluir en los ingresos. Where can i get state tax forms A la cantidad que calcule, réstele la cantidad declarada con el código C en el recuadro 12 de los Formularios W-2, sume el resultado al salario declarado en el recuadro 1 y declare el total en su declaración de impuestos. Where can i get state tax forms Cómo calcular el costo tributable. Where can i get state tax forms   Utilice la hoja de trabajo siguiente para calcular la cantidad a incluir en los ingresos. Where can i get state tax forms     Hoja de Trabajo 5-1. Where can i get state tax forms Cómo Calcular el Costo del Seguro de Vida Colectivo a Término Fijo a Incluir en los Ingresos 1. Where can i get state tax forms Anote la cantidad total de su cobertura de seguro provista por su(s) empleador(es). Where can i get state tax forms 1. Where can i get state tax forms   2. Where can i get state tax forms Límite sobre la exclusión para la cobertura del seguro de vida colectivo a término fijo provista por su empleador. Where can i get state tax forms 2. Where can i get state tax forms 50,000 3. Where can i get state tax forms Reste la línea 2 de la línea 1. Where can i get state tax forms 3. Where can i get state tax forms   4. Where can i get state tax forms Divida la línea 3 entre $1,000. Where can i get state tax forms Incluya sólo un decimal. Where can i get state tax forms 4. Where can i get state tax forms   5. Where can i get state tax forms Vaya a la Tabla 5-1. Where can i get state tax forms Según la edad que tenga el último día del año tributario, busque el grupo correspondiente a su edad en la columna izquierda y anote el costo correspondiente indicado en la columna derecha. Where can i get state tax forms 5. Where can i get state tax forms   6. Where can i get state tax forms Multiplique la línea 4 por la línea 5. Where can i get state tax forms 6. Where can i get state tax forms   7. Where can i get state tax forms Anote el número de meses completos de cobertura a este costo. Where can i get state tax forms 7. Where can i get state tax forms   8. Where can i get state tax forms Multiplique la línea 6 por la línea 7. Where can i get state tax forms 8. Where can i get state tax forms   9. Where can i get state tax forms Anote las primas que pagó al mes. Where can i get state tax forms 9. Where can i get state tax forms       10. Where can i get state tax forms Anote el número de meses que pagó las primas. Where can i get state tax forms 10. Where can i get state tax forms       11. Where can i get state tax forms Multiplique la línea 9 por la línea 10. Where can i get state tax forms 11. Where can i get state tax forms   12. Where can i get state tax forms Reste la línea 11 de la línea 8. Where can i get state tax forms Incluya esta cantidad en sus ingresos como salario 12. Where can i get state tax forms   Tabla 5-1. Where can i get state tax forms Costo de Cada $1,000 de Seguro de Vida Colectivo a Término Fijo por un Mes Edad Costo Menor de 25 años $ 0. Where can i get state tax forms 05 De 25 a 29 años 0. Where can i get state tax forms 06 De 30 a 34 años 0. Where can i get state tax forms 08 De 35 a 39 años 0. Where can i get state tax forms 09 De 40 a 44 años 0. Where can i get state tax forms 10 De 45 a 49 años 0. Where can i get state tax forms 15 De 50 a 54 años 0. Where can i get state tax forms 23 De 55 a 59 años 0. Where can i get state tax forms 43 De 60 a 64 años 0. Where can i get state tax forms 66 De 65 a 69 años 1. Where can i get state tax forms 27 De 70 años en adelante 2. Where can i get state tax forms 06 Ejemplo. Where can i get state tax forms Usted tiene 51 años de edad y trabaja para los empleadores A y B. Where can i get state tax forms Ambos empleadores le proveen cobertura de seguro de vida colectivo a término fijo para el año entero. Where can i get state tax forms Su cobertura es $35,000 con el empleador A y $45,000 con el empleador B. Where can i get state tax forms Usted paga las primas mensuales de $4. Where can i get state tax forms 15 conforme al plan colectivo del empleador B. Where can i get state tax forms La cantidad a ser incluida en los ingresos se calcula según lo indicado en la Hoja de Trabajo 5-1. Where can i get state tax forms Cómo Calcular el Costo del Seguro de Vida Colectivo a Término Fijo a Incluir en los Ingresos – Ejemplo, a continuación. Where can i get state tax forms    Hoja de Trabajo 5-1. Where can i get state tax forms Cómo Calcular el Costo del Seguro de Vida Colectivo a Término Fijo a Incluir en los Ingresos – Ejemplo 1. Where can i get state tax forms Anote la cantidad total de su cobertura de seguro provista por su(s) empleador(es). Where can i get state tax forms 1. Where can i get state tax forms 80,000 2. Where can i get state tax forms Límite sobre la exclusión para la cobertura del seguro de vida colectivo a término fijo provista por su empleador. Where can i get state tax forms 2. Where can i get state tax forms 50,000 3. Where can i get state tax forms Reste la línea 2 de la línea 1. Where can i get state tax forms 3. Where can i get state tax forms 30,000 4. Where can i get state tax forms Divida la línea 3 entre $1,000. Where can i get state tax forms Incluya sólo un decimal. Where can i get state tax forms 4. Where can i get state tax forms 30. Where can i get state tax forms 0 5. Where can i get state tax forms Vaya a la Tabla 5-1. Where can i get state tax forms Según la edad que tenga el último día del año tributario, busque el grupo correspondiente a su edad en la columna izquierda y anote el costo correspondiente indicado en la columna derecha. Where can i get state tax forms 5. Where can i get state tax forms . Where can i get state tax forms 23 6. Where can i get state tax forms Multiplique la línea 4 por la línea 5. Where can i get state tax forms 6. Where can i get state tax forms 6. Where can i get state tax forms 90 7. Where can i get state tax forms Anote el número de meses completos de cobertura a este costo. Where can i get state tax forms 7. Where can i get state tax forms 12 8. Where can i get state tax forms Multiplique la línea 6 por la línea 7. Where can i get state tax forms 8. Where can i get state tax forms 82. Where can i get state tax forms 80 9. Where can i get state tax forms Anote las primas que pagó al mes. Where can i get state tax forms 9. Where can i get state tax forms 4. Where can i get state tax forms 15     10. Where can i get state tax forms Anote el número de meses que pagó las primas. Where can i get state tax forms 10. Where can i get state tax forms 12     11. Where can i get state tax forms Multiplique la línea 9 por la línea 10. Where can i get state tax forms 11. Where can i get state tax forms 49. Where can i get state tax forms 80 12. Where can i get state tax forms Reste la línea 11 de la línea 8. Where can i get state tax forms Incluya esta cantidad en sus ingresos como salario. Where can i get state tax forms 12. Where can i get state tax forms 33. Where can i get state tax forms 00 Costo exento de impuestos en su totalidad. Where can i get state tax forms   No se grava impuesto alguno sobre el costo del seguro de vida colectivo a término fijo si se da alguna de las siguientes circunstancias: Está permanente y totalmente incapacitado y ha cesado su trabajo. Where can i get state tax forms Su empleador es el beneficiario de la póliza por el período completo de vigencia del seguro durante el año tributario. Where can i get state tax forms Una organización benéfica (definida en el capítulo 24), para la cual las aportaciones son deducibles, es la única beneficiaria de la póliza por el período completo de vigencia del seguro durante el año tributario. Where can i get state tax forms (No tiene derecho a una deducción en concepto de donación caritativa por nombrar a una organización benéfica beneficiaria de su póliza). Where can i get state tax forms El plan existía el 1 de enero de 1984 y Se jubiló antes del 2 de enero de 1984 y estaba cubierto por el plan cuando se jubiló o Llegó a los 55 años de edad antes del 2 enero de 1984 y estaba empleado por el empleador o su predecesor en 1983. Where can i get state tax forms Costo sujeto a impuestos en su totalidad. Where can i get state tax forms   Se grava la totalidad del costo del seguro de vida colectivo a término fijo si se da alguna de las siguientes circunstancias: El empleador provee el seguro por medio de un fideicomiso para empleados calificado, como un fideicomiso de pensiones o un plan de anualidades calificado. Where can i get state tax forms Usted es un empleado clave y el plan de su empleador discrimina a favor de los empleados clave. Where can i get state tax forms Servicios de Planificación para la Jubilación Si su empleador tiene un plan calificado de jubilación, los servicios de planificación calificados para la jubilación provistos a usted (y a su cónyuge) por el empleador no se incluyen en los ingresos. Where can i get state tax forms Los servicios calificados incluyen asesoramiento sobre planificación para la jubilación, información sobre el plan de jubilación de su empleador e información sobre cómo podría encajar este plan dentro de su plan general individual de ingresos para la jubilación. Where can i get state tax forms No puede excluir el valor de ningún servicio de preparación de impuestos, contabilidad, ni servicios de un abogado o corredor de bolsa provistos por su empleador. Where can i get state tax forms Transporte Si su empleador le provee un beneficio marginal de transporte calificado, éste puede ser excluido de sus ingresos, hasta ciertos límites. Where can i get state tax forms Un beneficio marginal de transporte calificado es: Transporte en vehículos de desplazamiento en carretera (como furgonetas) entre su hogar y el lugar de trabajo, Una tarjeta abonada de transporte colectivo, Estacionamiento que reúna los requisitos. Where can i get state tax forms Desplazamiento calificado de ida y vuelta al trabajo en bicicleta. Where can i get state tax forms Los reembolsos en efectivo hechos por su empleador para dichos gastos conforme a un acuerdo bona fide para reembolsos también son excluibles. Where can i get state tax forms Sin embargo, el reembolso en efectivo de una tarjeta abonada de transporte colectivo es excluible sólo si no tiene a su disposición un recibo o artículo similar que pueda ser canjeado únicamente por una tarjeta abonada de transporte colectivo. Where can i get state tax forms Límite de exclusión. Where can i get state tax forms   La exclusión para el transporte al trabajo en vehículos de carretera y los beneficios marginales de tarjetas abonadas de transporte colectivo no puede ser mayor que $245 al mes. Where can i get state tax forms   La exclusión por el beneficio marginal de estacionamiento calificado no puede ser mayor de $245 al mes. Where can i get state tax forms   La exclusión para desplazarse en bicicleta hasta el lugar de trabajo y de vuelta a la casa, conforme a los requisitos y durante un año natural, se calcula multiplicando $20 por el número de meses, los cuales reúnen los requisitos, en los que dicho desplazamiento se haya realizado durante dicho año. Where can i get state tax forms   Si los beneficios tienen un valor superior a estos límites, la cantidad en exceso tiene que incluirse en los ingresos. Where can i get state tax forms Usted no tiene derecho a estas exclusiones si los reembolsos se efectúan conforme a un acuerdo de reducción de remuneración. Where can i get state tax forms Vehículo de transporte al trabajo en carretera. Where can i get state tax forms   Es un vehículo de uso en carretera con asientos para por lo menos seis adultos (sin incluir al chófer). Where can i get state tax forms Se espera que por lo menos el 80% del millaje del vehículo sea por: Transporte de empleados de su casa al trabajo y viceversa y Viajes durante los cuales los empleados ocupan por lo menos la mitad de los asientos para adultos del vehículo (sin incluir al chófer). Where can i get state tax forms Tarjeta abonada de transporte. Where can i get state tax forms   Es toda tarjeta, ficha, billete o vale que le dé a la persona el derecho de viajar en transporte colectivo (ya sea público o privado) gratis o con descuento o a viajar en un vehículo de transporte por carretera operado por una persona que se dedique al negocio de transportar personas a cambio de remuneración. Where can i get state tax forms Estacionamiento que reúne los requisitos. Where can i get state tax forms   Es un estacionamiento provisto a un empleado en el sitio del local comercial del empleador, o cerca del mismo. Where can i get state tax forms También incluye el estacionamiento en el lugar, o cerca del lugar, desde el cual el empleado viaja a su lugar de trabajo en transporte público, en un vehículo de transporte en carretera o en un vehículo sujeto a un convenio entre dueños de autos para turnarse en el transporte a sus lugares de trabajo. Where can i get state tax forms No incluye el estacionamiento en el hogar del empleado o cerca del mismo. Where can i get state tax forms Desplazamiento calificado de ida y vuelta al trabajo en bicicleta. Where can i get state tax forms   Éste es un reembolso basado en el número de meses calificados de desplazamiento de ida y vuelta al trabajo en bicicleta durante el año. Where can i get state tax forms Un mes calificado de desplazamiento de ida y vuelta al trabajo en bicicleta es cualquier mes en el que utilice la bicicleta de manera habitual para una parte sustancial del viaje de ida y vuelta al trabajo sin recibir los demás beneficios marginales de transporte calificados. Where can i get state tax forms Puede recibir el reembolso por gastos en los que incurrió durante el año al comprar una bicicleta y por mejoras, reparaciones y almacenaje relacionados con la bicicleta. Where can i get state tax forms Aportaciones a un Plan de Jubilación Las aportaciones hechas por su empleador a un plan calificado de jubilación para usted no se incluyen en los ingresos en el momento en que se hacen. Where can i get state tax forms Su empleador le puede decir si su plan de jubilación reúne los requisitos. Where can i get state tax forms Sin embargo, es posible que el costo de cobertura de un seguro de vida incluido en el plan tenga que incluirse. Where can i get state tax forms Vea el tema titulado Seguro de Vida Colectivo a Término Fijo , anteriormente, bajo Beneficios Marginales. Where can i get state tax forms Si su empleador hace pagos a un plan no calificado para usted, generalmente tiene que incluir las aportaciones en los ingresos como salario para el año tributario en que se hicieron las aportaciones. Where can i get state tax forms Sin embargo, si los intereses que recibe del plan no se pueden traspasar o están sujetos a un riesgo considerable de ser decomisados (o sea, usted tiene buena probabilidad de perderlos) en el momento de la aportación, no tiene que incluir el valor de los intereses en los ingresos hasta que sean transferibles, o no estén sujetos a dicho riesgo de ser decomisados. Where can i get state tax forms Para información sobre las distribuciones de planes de jubilación, vea la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), (o la Publicación 721, Tax Guide to U. Where can i get state tax forms S. Where can i get state tax forms Civil Service Retirement Benefits (Guía tributaria de beneficios de jubilación federales de los Estados Unidos)), ambas en inglés, si usted es empleado o jubilado federal. Where can i get state tax forms Aplazamientos electivos. Where can i get state tax forms   Si tiene derecho a ciertos tipos de planes de jubiliación, puede escoger apartar parte de su salario para que su empleador lo aporte a un fondo para la jubiliación, en vez de serle pagado a usted. Where can i get state tax forms La cantidad que aparte (denominada aplazamiento electivo) se considera aportación del empleador a un plan calificado. Where can i get state tax forms Un aplazamiento electivo, que no sea una aportación designada hecha a un arreglo Roth (tema que se aborda más adelante), no se incluye en el salario sujeto a impuestos sobre el ingreso en el momento en que se hace la aportación. Where can i get state tax forms Sin embargo, sí se incluye en el salario sujeto a impuestos del Seguro Social y Medicare. Where can i get state tax forms   Los aplazamientos electivos incluyen aportaciones electivas hechas a los siguientes planes de jubilación: Acuerdos de pago en efectivo o diferidos (planes conforme a la sección 401(k)). Where can i get state tax forms Thrift Savings Plan (Cuenta de ahorros para la jubilación) para empleados del gobierno federal. Where can i get state tax forms Planes de pensiones simplificadas para empleados mediante la reducción de salarios (conocidos en inglés como salary reduction simplified employee pension plans (SARSEP)). Where can i get state tax forms Planes de incentivos de ahorros para empleados en los que el empleador aporta cantidades iguales (conocidos en inglés como savings incentive match plans for employees (SIMPLE plans)). Where can i get state tax forms Planes de anualidades con protección tributaria (planes conforme a la sección 403(b)). Where can i get state tax forms Planes conforme a la sección 501(c)(18)(D). Where can i get state tax forms Planes conforme a la sección 457. Where can i get state tax forms Plan calificado de aportaciones automáticas. Where can i get state tax forms   A través de un plan calificado de aportaciones automáticas, su empleador puede considerar que usted ha optado por aportar parte de su salario a un plan conforme a la sección 401(k). Where can i get state tax forms A usted se le debe enviar una notificación por escrito de los derechos y deberes que le corresponden conforme al plan calificado de aportaciones automáticas. Where can i get state tax forms Dicha notificación tiene que explicar: Su derecho a optar por que no se efectúen aportaciones optativas o por que sí se efectúen, pero a un porcentaje distinto y Cómo se invertirán las aportaciones efectuadas si usted no toma una decisión en cuanto a la inversión de las mismas. Where can i get state tax forms   Después de recibir la notificación y antes de que se efectúe la primera aportación optativa, es obligatorio que tenga un período razonable para elegir una opción en cuanto a las aportaciones. Where can i get state tax forms Límite global sobre aplazamientos. Where can i get state tax forms   En el año 2013, por lo general, no debió haber diferido más de un total de $17,500 en aportaciones a los planes enumerados anteriormente en los apartados (1) al (3) y (5). Where can i get state tax forms El límite sobre aportaciones hechas a un plan SIMPLE es $12,000. Where can i get state tax forms El límite sobre aportaciones hechas a planes conforme a la sección 501(c)(18)(D) es $7,000 o el 25% de su remuneración, la cantidad que sea menor. Where can i get state tax forms El límite sobre aportaciones hechas a planes conforme a la sección 457 es su remuneración incluible o $17,500, la cantidad que sea menor. Where can i get state tax forms Las cantidades diferidas bajo los límites específicos del plan son parte del límite global sobre aplazamientos. Where can i get state tax forms Aportaciones designadas a un arreglo Roth. Where can i get state tax forms   Los empleadores con planes conforme a las secciones 401(k) y 403(b) pueden establecer programas calificados de aportaciones a un arreglo Roth para hacer que la totalidad o parte de sus aplazamientos electivos al plan se designen a aportaciones a un arreglo Roth después de impuestos. Where can i get state tax forms Las aportaciones designadas a un arreglo Roth se consideran aplazamientos electivos, salvo que se incluyen en los ingresos. Where can i get state tax forms Aplazamientos en exceso. Where can i get state tax forms   Su empleador o el administrador de su plan debería aplicar el límite anual correspondiente al calcular sus aportaciones al plan. Where can i get state tax forms No obstante, usted es responsable de controlar o llevar la cuenta del total que aplace para asegurarse de que los aplazamientos no sean mayores al límite global. Where can i get state tax forms   Si aparta una cantidad mayor al límite, el exceso generalmente tiene que incluirse en los ingresos de ese año, a no ser que tenga un aplazamiento en exceso de una aportación designada a un arreglo Roth. Where can i get state tax forms Vea la Publicación 525, en inglés, para una explicación sobre el tratamiento tributario de los aplazamientos en exceso. Where can i get state tax forms Aportaciones de actualización. Where can i get state tax forms   Es posible que se le permita hacer aportaciones de actualización (aplazamientos electivos adicionales) si tiene 50 años de edad o más para el final del año tributario. Where can i get state tax forms Opciones de Compra de Acciones Si recibe una opción no estatutaria para comprar o vender acciones u otros bienes como pago por sus servicios, normalmente tendrá ingresos cuando reciba la opción, cuando ejerza la opción (cuando la use para comprar o vender las acciones u otros bienes) o cuando venda o de otra manera enajene la opción. Where can i get state tax forms Sin embargo, si su opción es una opción estatutaria de acciones, no tendrá ningún ingreso hasta que venda o intercambie sus acciones. Where can i get state tax forms Su empleador le puede decir qué clase de opción tiene. Where can i get state tax forms Para más información, vea la Publicación 525, en inglés. Where can i get state tax forms Bienes Restringidos Por lo general, si recibe bienes a cambio de sus servicios, tiene que incluir el valor justo de mercado en los ingresos en el año en que reciba los bienes. Where can i get state tax forms Sin embargo, si recibe acciones u otros bienes que tengan ciertas restricciones que afecten su valor, no incluya el valor de los bienes en los ingresos hasta que se hayan adquirido todos los derechos a los mismos. Where can i get state tax forms Puede elegir incluir el valor de los bienes en los ingresos en el año en que le son traspasados a usted. Where can i get state tax forms Para más información, vea Restricted Property (Bienes restringidos), en la Publicación 525, en inglés. Where can i get state tax forms Dividendos recibidos de acciones restringidas. Where can i get state tax forms   Los dividendos que reciba de acciones restringidas se consideran remuneración y no ingresos de dividendos. Where can i get state tax forms Su empleador debe incluir estos pagos en el Formulario W-2. Where can i get state tax forms Acciones que usted elija incluir en los ingresos. Where can i get state tax forms   Los dividendos que reciba de acciones restringidas que usted eligió incluir en los ingresos en el año en que se traspasaron son tratados como cualquier otro dividendo. Where can i get state tax forms Declárelos en la declaración de impuestos como dividendos. Where can i get state tax forms Para una explicación sobre dividendos, vea el capítulo 8 . Where can i get state tax forms    Para más información sobre cómo tratar los dividendos declarados en el Formulario W-2 y el Formulario 1099-DIV, vea Dividends received on restricted stock (Dividendos recibidos de acciones restringidas), en la Publicación 525, en inglés. Where can i get state tax forms Reglas Especiales para Algunos Empleados Esta sección trata de las reglas especiales para personas que tengan ciertas clases de empleo: miembros del clero, miembros de órdenes religiosas, personas que trabajan para empleadores extranjeros, personal militar y voluntarios. Where can i get state tax forms Clero Por lo general, si es miembro del clero, tiene que incluir en sus ingresos las ofrendas y honorarios que reciba por oficiar en matrimonios, bautizos, funerales, misas, etc. Where can i get state tax forms , además de su sueldo o salario. Where can i get state tax forms Si la ofrenda se hace a la institución religiosa, no se le grava a usted. Where can i get state tax forms Si es miembro de una organización religiosa y le da ganancias de otras fuentes a dicha organización religiosa, tiene que incluir dichas ganancias en sus ingresos. Where can i get state tax forms No obstante, quizás tenga derecho a una deducción de la cantidad pagada a la organización caritativa. Where can i get state tax forms Vea el capítulo 24 . Where can i get state tax forms Pensión. Where can i get state tax forms    Una pensión o pago por jubilación para un miembro del clero suele tratarse igual que otra pensión o anualidad. Where can i get state tax forms Tiene que declararse en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. Where can i get state tax forms Vivienda. Where can i get state tax forms    Hay reglas especiales en cuanto a vivienda para los miembros del clero. Where can i get state tax forms Conforme a estas reglas, no se incluye en los ingresos el valor del alquiler de una vivienda (incluyendo servicios públicos) ni una asignación para vivienda que le haya sido proporcionada como parte de su paga. Where can i get state tax forms Sin embargo, la exclusión no puede ser mayor que la paga razonable por sus servicios. Where can i get state tax forms Si paga por los servicios públicos, puede excluir toda asignación designada al costo de los servicios, hasta el costo real. Where can i get state tax forms La vivienda o la asignación se le tiene que ofrecer como compensación por sus servicios como ministro ordenado, con licencia o con comisión. Where can i get state tax forms No obstante, tiene que incluir el valor del alquiler de la vivienda o de la asignación para la vivienda como ganancias del trabajo por cuenta propia en el Anexo SE (Formulario 1040) si está sujeto al impuesto del trabajo por cuenta propia. Where can i get state tax forms Para más información, vea la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Where can i get state tax forms Miembros de Órdenes Religiosas Si es miembro de una orden religiosa que ha hecho un voto de pobreza, la manera de tratar las ganancias a las cuales ha renunciado y que ha entregado a la orden depende de si presta servicios a la misma. Where can i get state tax forms Servicios prestados a la orden religiosa. Where can i get state tax forms   Si presta servicios en representación de la orden en el desempeño de los deberes requeridos por la misma, no incluya en sus ingresos las cantidades entregadas a la orden. Where can i get state tax forms   Si su orden le manda prestar servicios para otra entidad de la iglesia supervisora o una institución asociada, se considera que presta los servicios en representación de la orden. Where can i get state tax forms Los sueldos o salarios que gane en representación de una orden, y que le entregue a la misma, no se incluyen en sus ingresos. Where can i get state tax forms Ejemplo. Where can i get state tax forms Usted es miembro de una orden religiosa y ha hecho un voto de pobreza. Where can i get state tax forms Renuncia a todo derecho sobre sus ganancias y le entrega a la orden todo sueldo o salario que gane. Where can i get state tax forms Usted es enfermero registrado, por lo tanto su orden lo asigna a trabajar en un hospital que es una institución asociada con la iglesia. Where can i get state tax forms No obstante, se mantiene bajo el mando general y el control de la orden. Where can i get state tax forms A usted se le considera agente de la orden y los sueldos o salarios que gane en ese hospital y entregue a la orden no se incluyen en los ingresos. Where can i get state tax forms Servicios prestados fuera de la orden religiosa. Where can i get state tax forms   Si a usted se le instruye que trabaje fuera de la orden, sus servicios no son un desempeño de los deberes requeridos por la orden a menos que dichos servicios cumplan los dos requisitos siguientes: Son tipos de servicios que normalmente son deberes de los miembros de la orden. Where can i get state tax forms Son parte de los deberes que usted tiene que prestar para la orden, o en nombre de la misma, como su agente. Where can i get state tax forms Si es empleado de un tercero y presta servicios a éste, se considera que la orden no le exige a usted que preste dichos servicios. Where can i get state tax forms Las cantidades que reciba por estos servicios se incluyen en sus ingresos, aun si ha hecho un voto de pobreza. Where can i get state tax forms Ejemplo. Where can i get state tax forms Marcos Moreno es miembro de una orden religiosa y ha hecho un voto de pobreza. Where can i get state tax forms Ha renunciado a todo derecho a sus ganancias y se las entrega a la orden. Where can i get state tax forms Marcos es maestro. Where can i get state tax forms Sus superiores de la orden le dijeron que obtuviera empleo en una escuela privada exenta de impuestos. Where can i get state tax forms Marcos se convirtió en un empleado de la escuela y, a solicitud suya, la escuela pagó su salario directamente a la orden. Where can i get state tax forms Debido a que Marcos es empleado de la escuela, se considera que presta servicios para la escuela en vez de como agente de la orden. Where can i get state tax forms El salario que gana Marcos por trabajar en la escuela se incluye en sus ingresos. Where can i get state tax forms Empleador Extranjero Hay reglas especiales que se aplican a personas que trabajan para un empleador extranjero. Where can i get state tax forms Ciudadano estadounidense. Where can i get state tax forms   Si es ciudadano estadounidense que trabaja en los Estados Unidos para un gobierno extranjero, una organización internacional, una embajada extranjera o cualquier empleador extranjero, tiene que incluir su sueldo en los ingresos. Where can i get state tax forms Impuestos del Seguro Social y Medicare. Where can i get state tax forms   Está exento de los impuestos del Seguro Social y Medicare para empleados si trabaja en los Estados Unidos para una organización internacional o un gobierno extranjero. Where can i get state tax forms No obstante, tiene que pagar impuestos sobre el trabajo por cuenta propia sobre sus ingresos por servicios prestados en los Estados Unidos, a pesar de que no trabaja por cuenta propia. Where can i get state tax forms Esta regla también corresponde si es empleado de una agencia calificada que pertenezca en su totalidad a un gobierno extranjero. Where can i get state tax forms Empleados de organizaciones internacionales o de gobiernos extranjeros. Where can i get state tax forms   Su remuneración por prestar servicios oficiales a una organización internacional está exenta de impuestos federales sobre los ingresos si no es ciudadano estadounidense o si es ciudadano de las Filipinas (independientemente de si usted es o no ciudadano estadounidense). Where can i get state tax forms   Su remuneración por prestar servicios oficiales a un gobierno extranjero está exenta de impuestos federales sobre los ingresos si se cumplen todas las siguientes condiciones: No es ciudadano estadounidense o es ciudadano filipino (independientemente de que sea o no ciudadano estadounidense). Where can i get state tax forms Su trabajo se parece al trabajo desempeñado por empleados de los Estados Unidos en países extranjeros. Where can i get state tax forms El gobierno extranjero ofrece una exención igual a empleados de los Estados Unidos que se encuentren en su país. Where can i get state tax forms Renuncia al estado de extranjero. Where can i get state tax forms   Podrían corresponderle reglas diferentes si es extranjero que trabaja para un gobierno extranjero o una organización internacional y presenta una renuncia conforme a la sección 247(b) de la Immigration and Nationality Act (Ley de Inmigración y Nacionalidad) para mantener su estado de inmigrante. Where can i get state tax forms Vea el tema titulado Foreign Employer (Empleador extranjero) en la Publicación 525, en inglés. Where can i get state tax forms Empleo en el extranjero. Where can i get state tax forms   Para información sobre el trato tributario de los ingresos ganados en el extranjero, obtenga la Publicación 54, en inglés. Where can i get state tax forms Fuerzas Armadas Los pagos que reciba como miembro de las Fuerzas Armadas suelen estar sujetos a impuestos como sueldo o salario, con excepción del pago de jubilación que está sujeto a impuestos como una pensión. Where can i get state tax forms A las asignaciones generalmente no se les gravan impuestos. Where can i get state tax forms Para información sobre el trato tributario de las asignaciones y beneficios militares, obtenga la Publicación 3, Armed Forces' Tax Guide (Guía tributaria para las Fuerzas Armadas), en inglés. Where can i get state tax forms Pagos de salarios diferenciales. Where can i get state tax forms   Si una persona que presta servicio activo como miembro de las Fuerzas Armadas recibe pagos de un empleador correspondientes a cualquier período de dicho servicio, éstos se tratan como remuneración. Where can i get state tax forms Estos salarios están sujetos a la retención del impuesto sobre los ingresos y se declaran en el Formulario W-2. Where can i get state tax forms Vea la sección Otras Clases de Remuneración , anteriormente. Where can i get state tax forms Pagos de la jubilación militar. Where can i get state tax forms   Si sus pagos de jubilación se basan en edad o duración de servicio, están sujetos a impuestos y tienen que incluirse en sus ingresos como una pensión en las líneas 16a y 16b del Formulario 1040, o en las líneas 12a y 12b del Formulario 1040A. Where can i get state tax forms No incluya en los ingresos ninguna reducción de pago de jubilación o anticipo para proveer una anualidad de sobreviviente para su cónyuge o hijos conforme al Retired Serviceman's Family Protection Plan (Plan de protección para las familias de militares jubilados) o el Survivor Benefit Plan (Plan de beneficios para sobrevivientes). Where can i get state tax forms   Para una explicación más detallada sobre las anualidades para sobrevivientes, vea el capítulo 10 . Where can i get state tax forms Incapacidad. Where can i get state tax forms   Si se jubiló por incapacidad, vea el tema titulado Pensiones Militares y Gubernamentales por Incapacidad bajo Beneficios por Enfermedad y Lesiones, más adelante. Where can i get state tax forms Beneficios para veteranos. Where can i get state tax forms   No incluya en sus ingresos beneficio alguno para veteranos pagado conforme a alguna ley, reglamento o práctica administrativa administrada por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). Where can i get state tax forms Las cantidades siguientes pagadas a veteranos o a sus familias no están sujetas a impuestos: Asignaciones para educación, capacitación y subsistencia. Where can i get state tax forms Pagos de compensación por incapacidad y pagos de pensión por incapacidad hechos a veteranos o a sus familias. Where can i get state tax forms Subvenciones para casas diseñadas para habitantes en silla de ruedas. Where can i get state tax forms Subvenciones para vehículos motorizados para veteranos que han perdido la vista o el uso de sus extremidades. Where can i get state tax forms Ganancias y dividendos de seguros pagados a veteranos o a sus beneficiarios, incluyendo las ganancias de una póliza de seguro dotal para veteranos pagadas antes del fallecimiento. Where can i get state tax forms Intereses sobre dividendos de seguros que deje en depósito en el Departamento de Asuntos de Veteranos. Where can i get state tax forms Beneficios de un programa para el cuidado de dependientes. Where can i get state tax forms La prestación pagada al sobreviviente de un miembro de las Fuerzas Armadas que falleció después del 10 de septiembre de 2001. Where can i get state tax forms Pagos hechos conforme al programa de terapia laboral remunerada. Where can i get state tax forms Todo pago de bonificación de un estado o subdivisión política por servicios prestados en una zona de combate. Where can i get state tax forms Voluntarios El trato tributario de las cantidades que reciba como trabajador voluntario del Cuerpo de Paz o una agencia similar se trata en los párrafos siguientes. Where can i get state tax forms Cuerpo de Paz. Where can i get state tax forms   Las asignaciones de subsistencia que reciba como voluntario del Cuerpo de Paz, o como líder voluntario del mismo, por concepto de vivienda, servicios públicos, suministros para el hogar, alimento y ropa están exentas de impuestos. Where can i get state tax forms Asignaciones sujetas a impuestos. Where can i get state tax forms   Las asignaciones siguientes tienen que incluirse en sus ingresos y declararse como salario: Asignaciones pagadas a su cónyuge e hijos menores de edad mientras usted es líder voluntario en capacitación en los Estados Unidos. Where can i get state tax forms Asignaciones para subsistencia designadas por el Director del Cuerpo de Paz como remuneración básica. Where can i get state tax forms Éstas son asignaciones para artículos personales como ayuda con los quehaceres domésticos, lavado y mantenimiento de ropa, entretenimiento y recreación, transporte y otros gastos misceláneos. Where can i get state tax forms Asignaciones para permisos o licencias (por vacaciones o enfermedad). Where can i get state tax forms Asignaciones de reajuste o pagos de terminación. Where can i get state tax forms Se considera que éstas son recibidas por usted cuando se abonan a su cuenta. Where can i get state tax forms Ejemplo. Where can i get state tax forms Gastón Carranza, un voluntario del Cuerpo de Paz, recibe $175 mensuales como asignación de reajuste durante el período de servicio, a serle pagada en una suma global al concluir su período de servicio. Where can i get state tax forms Aunque la asignación no está a su disposición hasta concluir su servicio, Gastón tiene que incluirla en sus ingresos cada mes cuando se acredite a su cuenta. Where can i get state tax forms Volunteers in Service to America (Voluntarios del servicio para los Estados Unidos de América o VISTA, por sus siglas en inglés). Where can i get state tax forms   Si es voluntario del programa Volunteers in Service to America (Voluntarios del servicio para los Estados Unidos de América), tiene que incluir las asignaciones para comidas y alojamiento en los ingresos como salario. Where can i get state tax forms Programas del National Senior Services Corps (Cuerpo nacional de servicios prestados por personas mayores). Where can i get state tax forms   Si recibe dinero por servicios de ayuda o reembolsos por gastos de bolsillo, no lo incluya en sus ingresos si proviene de los siguientes programas: Retired Senior Volunteer Program (o RSVP, por sus siglas en inglés) (Programa de voluntarios mayores jubilados). Where can i get state tax forms Foster Grandparent Program (Programa de abuelos de crianza). Where can i get state tax forms Senior Companion Program (Programa de acompañantes de personas mayores). Where can i get state tax forms Service Corps of Retired Executives (Cuerpo de servicio de ejecutivos jubilados o SCORE, por sus siglas en inglés). Where can i get state tax forms   Si recibe dinero por servicios de ayuda o reembolsos de gastos de bolsillo, no lo incluya en sus ingresos si proviene del Service Corps of Retired Executives (Cuerpo de servicio de ejecutivos jubilados). Where can i get state tax forms Asesoría voluntaria con los impuestos. Where can i get state tax forms   No incluya en los ingresos reembolso alguno que reciba por transporte, comidas u otros gastos en los que incurra mientras recibe capacitación para proveer, o mientras provee, asesoría voluntaria con los impuestos federales a personas mayores (conocida en inglés como Tax Counseling for the Elderly o TCE, por sus siglas en inglés). Where can i get state tax forms   Puede deducir como donación caritativa los gastos de bolsillo no reembolsados y en los que incurrió mientras tomaba parte en el Volunteer Income Tax Assistance Program (Programa de asistencia voluntaria para la preparación de impuestos sobre el ingreso o VITA, por sus siglas en inglés). Where can i get state tax forms Vea el capítulo 24 . Where can i get state tax forms Beneficios por Enfermedad y Lesiones Esta sección aborda diversas clases de beneficios por enfermedad o lesiones, incluyendo beneficios por incapacidad, contratos de seguros para cuidados a largo plazo, compensación del seguro obrero y otros beneficios. Where can i get state tax forms Generalmente, tiene que declarar como ingresos toda cantidad que reciba por lesiones corporales o enfermedad de un plan de accidentes o de salud que pague su empleador. Where can i get state tax forms Si usted y su empleador, ambos, pagan por el plan, sólo la cantidad que usted reciba por los pagos hechos por su empleador se declara como ingresos. Where can i get state tax forms Sin embargo, puede ser que ciertos pagos no se le graven a usted. Where can i get state tax forms Su empleador debería poder darle los detalles específicos sobre su plan de pensiones e informarle de la cantidad que usted pagó por su pensión por incapacidad. Where can i get state tax forms Además de las pensiones y anualidades por incapacidad, quizás reciba otros pagos por enfermedad y lesiones. Where can i get state tax forms No declare como ingresos ninguna cantidad recibida como reembolso de gastos médicos en los que incurrió después de establecerse el plan. Where can i get state tax forms Costo pagado por usted. Where can i get state tax forms   Si usted paga el costo entero de un plan de salud o de accidente, no incluya como ingresos en su declaración de impuestos ninguna cantidad que reciba del plan por lesiones corporales o enfermedad. Where can i get state tax forms Si su plan le reembolsó los gastos médicos que usted dedujo en un año anterior, quizás tenga que incluir en los ingresos algunos, o todos, los reembolsos. Where can i get state tax forms Vea el tema titulado Reembolso en un año posterior , en el capítulo 21. Where can i get state tax forms Planes flexibles de beneficios (Cafeteria plans). Where can i get state tax forms   Por lo general, si está cubierto por un plan de salud o de accidente a través de un plan flexible de beneficios y las primas del seguro no se incluyeron en los ingresos, se considera que no ha pagado las primas y tiene que incluir en los ingresos todos los beneficios que haya recibido. Where can i get state tax forms Si las primas se incluyeron en los ingresos, se considera que ha pagado las primas y los beneficios que reciba no están sujetos a impuestos. Where can i get state tax forms Pensiones por Incapacidad Si se jubiló por incapacidad, tiene que incluir en sus ingresos toda pensión por incapacidad que reciba conforme a un plan pagado por su empleador. Where can i get state tax forms Tiene que declarar los pagos por incapacidad sujetos a impuestos como salario en la línea 7 del Formulario 1040 o del Formulario 1040A, hasta que usted cumpla la edad mínima para la jubilación. Where can i get state tax forms La edad mínima para la jubilación es, por lo general, la edad en la cual usted puede recibir por primera vez una pensión o anualidad si no está incapacitado. Where can i get state tax forms Podría tener derecho a un crédito tributario si estaba permanente y totalmente incapacitado cuando se jubiló. Where can i get state tax forms Para más información sobre este crédito y la definición de incapacidad total y permanente, vea el capítulo 33. Where can i get state tax forms A partir del día después de haber cumplido la edad mínima para la jubilación, los pagos que reciba están sujetos a impuestos como pensión o anualidad. Where can i get state tax forms Declare estos pagos en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. Where can i get state tax forms Para información sobre las reglas para declarar pensiones, vea el tema titulado Cómo Hacer la Declaración , en el capítulo 10. Where can i get state tax forms Para información sobre los pagos por incapacidad de un programa gubernamental provistos como sustituto de la compensación por desempleo, vea el capítulo 12 . Where can i get state tax forms Planes de jubilación y de participación en las ganancias. Where can i get state tax forms   Si recibe pagos de un plan de jubilación o de participación en las ganancias que no provee jubilación por incapacidad, no declare los pagos como pensión por incapacidad. Where can i get state tax forms Los pagos tienen que ser declarados como una pensión o anualidad. Where can i get state tax forms Para más información sobre las pensiones, vea el capítulo 10 . Where can i get state tax forms Pago por vacaciones acumuladas. Where can i get state tax forms   Si se jubila por incapacidad, todo pago global que reciba por vacaciones acumuladas se considera pago de sueldo. Where can i get state tax forms Este pago no es un pago por incapacidad. Where can i get state tax forms Inclúyalo en sus ingresos en el año tributario en que lo reciba. Where can i get state tax forms Pensiones Militares y Gubernamentales por Incapacidad Algunas pensiones militares y gubernamentales por incapacidad no están sujetas a impuestos. Where can i get state tax forms Incapacidad por servicio gubernamental. Where can i get state tax forms  
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Help for Victims of Ponzi Investment Schemes

 

The IRS provides two items of guidance to help taxpayers who are victims of losses from Ponzi-type investment schemes.

  • Revenue Ruling 2009-9 provides guidance on determining the amount and timing of losses from these schemes, which is difficult and dependent on the prospect of recovering the lost money (which may not become known for several years).

  • Revenue Procedure 2009-20 simplifies compliance for taxpayers by providing a safe-harbor means of determining the year in which the loss is deemed to occur and a simplified means of computing the amount of the loss.  

For an overview of this guidance, see IRS Commissioner Doug Shulman's March 17, 2009, testimony before the Senate Finance Committee on tax issues related to Ponzi schemes.

Questions and Answers

  • FAQs Related to Ponzi Scenarios for Clawback Treatment

  • Do you have questions on what to do if you've invested in a Ponzi scheme? If so, these questions and answers may help.

  • Do you have questions on what to do if you took a tax loss due to a Ponzi scheme investment but later recovered some of your investment? If so, these questions and answers on the tax treatment of distributions received from a trustee/receiver may help. A trustee or receiver may use this information to respond to questions from investors and may include a copy of these questions and answers with any distributions sent to investors.
Page Last Reviewed or Updated: 14-Mar-2014

The Where Can I Get State Tax Forms

Where can i get state tax forms 6. Where can i get state tax forms   How To Report Table of Contents Where To ReportGifts. Where can i get state tax forms Statutory employees. Where can i get state tax forms Vehicle Provided by Your Employer ReimbursementsAccountable Plans Nonaccountable Plans Rules for Independent Contractors and Clients How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Completing Forms 2106 and 2106-EZInformation on use of cars. Where can i get state tax forms Standard mileage rate. Where can i get state tax forms Actual expenses. Where can i get state tax forms Car rentals. Where can i get state tax forms Hours of service limits. Where can i get state tax forms Allocating your reimbursement. Where can i get state tax forms 1. Where can i get state tax forms Limit on meals and entertainment. Where can i get state tax forms 2. Where can i get state tax forms Limit on miscellaneous itemized deductions. Where can i get state tax forms 3. Where can i get state tax forms Limit on total itemized deductions. Where can i get state tax forms Special Rules This chapter explains where and how to report the expenses discussed in this publication. Where can i get state tax forms It discusses reimbursements and how to treat them under accountable and nonaccountable plans. Where can i get state tax forms It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. Where can i get state tax forms The chapter ends with illustrations of how to report travel, entertainment, gift, and car expenses on Forms 2106 and 2106-EZ. Where can i get state tax forms Where To Report This section provides general information on where to report the expenses discussed in this publication. Where can i get state tax forms Self-employed. Where can i get state tax forms   You must report your income and expenses on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. Where can i get state tax forms You do not use Form 2106 or 2106-EZ. Where can i get state tax forms    If you claim car or truck expenses, you must provide certain information on the use of your vehicle. Where can i get state tax forms You provide this information on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Form 4562. Where can i get state tax forms   If you file Schedule C (Form 1040): Report your travel expenses, except meals, on line 24a, Report your deductible meals (actual cost or standard meal allowance) and entertainment on line 24b, Report your gift expenses and transportation expenses, other than car expenses, on line 27a, and Report your car expenses on line 9. Where can i get state tax forms Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization. Where can i get state tax forms   If you file Schedule C-EZ (Form 1040), report the total of all business expenses on line 2. Where can i get state tax forms You can only include 50% of your meals and entertainment in that total. Where can i get state tax forms If you include car expenses, you must also complete Part III of the form. Where can i get state tax forms    If you file Schedule F (Form 1040): Report your car expenses on line 10. Where can i get state tax forms Attach Form 4562 and provide information on the use of your car in Part V of Form 4562. Where can i get state tax forms Report all other business expenses discussed in this publication on line 32. Where can i get state tax forms You can only include 50% of your meals and entertainment on that line. Where can i get state tax forms See your form instructions for more information on how to complete your tax return. Where can i get state tax forms Both self-employed and an employee. Where can i get state tax forms   If you are both self-employed and an employee, you must keep separate records for each business activity. Where can i get state tax forms Report your business expenses for self-employment on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040), as discussed earlier. Where can i get state tax forms Report your business expenses for your work as an employee on Form 2106 or 2106-EZ, as discussed next. Where can i get state tax forms Employees. Where can i get state tax forms    If you are an employee, you generally must complete Form 2106 to deduct your travel, transportation, and entertainment expenses. Where can i get state tax forms However, you can use the shorter Form 2106-EZ instead of Form 2106 if you meet all of the following conditions. Where can i get state tax forms You are an employee deducting expenses attributable to your job. Where can i get state tax forms You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). Where can i get state tax forms If you claim car expenses, you use the standard mileage rate. Where can i get state tax forms   For more information on how to report your expenses on Forms 2106 and 2106-EZ, see Completing Forms 2106 and 2106-EZ , later. Where can i get state tax forms Gifts. Where can i get state tax forms   If you did not receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. Where can i get state tax forms Instead, claim the amount of your deductible gifts directly on line 21 of Schedule A (Form 1040). Where can i get state tax forms Statutory employees. Where can i get state tax forms    If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040). Where can i get state tax forms Do not complete Form 2106 or 2106-EZ. Where can i get state tax forms   Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers. Where can i get state tax forms If you are entitled to a reimbursement from your employer but you do not claim it, you cannot claim a deduction for the expenses to which that unclaimed reimbursement applies. Where can i get state tax forms Reimbursement for personal expenses. Where can i get state tax forms    If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. Where can i get state tax forms You cannot deduct personal expenses. Where can i get state tax forms Income-producing property. Where can i get state tax forms   If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity. Where can i get state tax forms   For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. Where can i get state tax forms See Publication 527, Residential Rental Property, for more information on the rental of real estate. Where can i get state tax forms If you have deductible investment-related transportation expenses, report them on Schedule A (Form 1040), line 23. Where can i get state tax forms Vehicle Provided by Your Employer If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. Where can i get state tax forms The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. Where can i get state tax forms You cannot use the standard mileage rate. Where can i get state tax forms Value reported on Form W-2. Where can i get state tax forms   Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). Where can i get state tax forms Your employer must separately state the amount if 100% of the annual lease value was included in your income. Where can i get state tax forms If you are unsure of the amount included on your Form W-2, ask your employer. Where can i get state tax forms Full value included in your income. Where can i get state tax forms   You can deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. Where can i get state tax forms On your 2013 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation, and box 14. Where can i get state tax forms    To claim your expenses, complete Form 2106, Part II, Sections A and C. Where can i get state tax forms Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. Where can i get state tax forms Complete the rest of the form. Where can i get state tax forms Less than full value included in your income. Where can i get state tax forms   If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. Where can i get state tax forms Do not enter this value on your Form 2106 because it is not deductible. Where can i get state tax forms   If you paid any actual costs (that your employer did not provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. Where can i get state tax forms Examples of costs that you may have are gas, oil, and repairs. Where can i get state tax forms Complete Form 2106, Part II, Sections A and C. Where can i get state tax forms Enter your actual costs on line 23 of Section C and leave line 25 blank. Where can i get state tax forms Complete the rest of the form. Where can i get state tax forms Reimbursements This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication. Where can i get state tax forms If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Where can i get state tax forms This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. Where can i get state tax forms It also covers rules for independent contractors. Where can i get state tax forms No reimbursement. Where can i get state tax forms   You are not reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. Where can i get state tax forms In this situation, you have no reimbursement or allowance arrangement, and you do not have to read this section on reimbursements. Where can i get state tax forms Instead, see Completing Forms 2106 and 2106-EZ , later, for information on completing your tax return. Where can i get state tax forms Reimbursement, allowance, or advance. Where can i get state tax forms   A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. Where can i get state tax forms Arrangements include per diem and car allowances. Where can i get state tax forms    A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging, meals, and incidental expenses when you are away from home on business. Where can i get state tax forms (The term “ incidental expenses ” is defined in chapter 1 under Standard Meal Allowance. Where can i get state tax forms ) A car allowance is an amount your employer gives you for the business use of your car. Where can i get state tax forms   Your employer should tell you what method of reimbursement is used and what records you must provide. Where can i get state tax forms Employers. Where can i get state tax forms   If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. Where can i get state tax forms Reimbursements treated as paid under an accountable plan, as explained next, are not reported as pay. Where can i get state tax forms Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. Where can i get state tax forms See Publication 15 (Circular E), Employer's Tax Guide, for information on employee pay. Where can i get state tax forms Accountable Plans To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules: Your expenses must have a business connection — that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Where can i get state tax forms You must adequately account to your employer for these expenses within a reasonable period of time. Where can i get state tax forms You must return any excess reimbursement or allowance within a reasonable period of time. Where can i get state tax forms “ Adequate accounting ” and “ returning excess reimbursements ” are discussed later. Where can i get state tax forms An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. Where can i get state tax forms Reasonable period of time. Where can i get state tax forms   The definition of reasonable period of time depends on the facts and circumstances of your situation. Where can i get state tax forms However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Where can i get state tax forms You receive an advance within 30 days of the time you have an expense. Where can i get state tax forms You adequately account for your expenses within 60 days after they were paid or incurred. Where can i get state tax forms You return any excess reimbursement within 120 days after the expense was paid or incurred. Where can i get state tax forms You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Where can i get state tax forms Employee meets accountable plan rules. Where can i get state tax forms   If you meet the three rules for accountable plans, your employer should not include any reimbursements in your income in box 1 of your Form W-2. Where can i get state tax forms If your expenses equal your reimbursements, you do not complete Form 2106. Where can i get state tax forms You have no deduction since your expenses and reimbursement are equal. Where can i get state tax forms    If your employer included reimbursements in box 1 of your Form W-2 and you meet all the rules for accountable plans, ask your employer for a corrected Form W-2. Where can i get state tax forms Accountable plan rules not met. Where can i get state tax forms   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. Where can i get state tax forms All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later). Where can i get state tax forms Failure to return excess reimbursements. Where can i get state tax forms   If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. Where can i get state tax forms See Reasonable period of time , earlier, and Returning Excess Reimbursements , later. Where can i get state tax forms Reimbursement of nondeductible expenses. Where can i get state tax forms   You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which are deductible as employee business expenses and some of which are not deductible. Where can i get state tax forms The reimbursements you receive for the nondeductible expenses do not meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan. Where can i get state tax forms Example. Where can i get state tax forms Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you are not away from home. Where can i get state tax forms The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan. Where can i get state tax forms The employer makes the decision whether to reimburse employees under an accountable plan or a nonaccountable plan. Where can i get state tax forms If you are an employee who receives payments under a nonaccountable plan, you cannot convert these amounts to payments under an accountable plan by voluntarily accounting to your employer for the expenses and voluntarily returning excess reimbursements to the employer. Where can i get state tax forms Adequate Accounting One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. Where can i get state tax forms You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. Where can i get state tax forms (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses. Where can i get state tax forms ) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. Where can i get state tax forms See Per Diem and Car Allowances , later. Where can i get state tax forms You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. Where can i get state tax forms This includes amounts you charged to your employer by credit card or other method. Where can i get state tax forms You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. Where can i get state tax forms You must pay back the amount of any reimbursement or other expense allowance for which you do not adequately account or that is more than the amount for which you accounted. Where can i get state tax forms Per Diem and Car Allowances If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. Where can i get state tax forms A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply. Where can i get state tax forms Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business. Where can i get state tax forms The allowance is similar in form to and not more than the federal rate (defined later). Where can i get state tax forms You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time. Where can i get state tax forms You are not related to your employer (as defined next). Where can i get state tax forms If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement. Where can i get state tax forms If the IRS finds that an employer's travel allowance practices are not based on reasonably accurate estimates of travel costs (including recognition of cost differences in different areas for per diem amounts), you will not be considered to have accounted to your employer. Where can i get state tax forms In this case, you must be able to prove your expenses to the IRS. Where can i get state tax forms Related to employer. Where can i get state tax forms   You are related to your employer if: Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant, Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock, or Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer. Where can i get state tax forms You may be considered to indirectly own stock, for purposes of (2), if you have an interest in a corporation, partnership, estate, or trust that owns the stock or if a member of your family or your partner owns the stock. Where can i get state tax forms The federal rate. Where can i get state tax forms   The federal rate can be figured using any one of the following methods. Where can i get state tax forms For per diem amounts: The regular federal per diem rate. Where can i get state tax forms The standard meal allowance. Where can i get state tax forms The high-low rate. Where can i get state tax forms For car expenses: The standard mileage rate. Where can i get state tax forms A fixed and variable rate (FAVR). Where can i get state tax forms    For per diem amounts, use the rate in effect for the area where you stop for sleep or rest. Where can i get state tax forms Regular federal per diem rate. Where can i get state tax forms   The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging, meals, and incidental expenses (or meals and incidental expenses only) while they are traveling away from home in a particular area. Where can i get state tax forms The rates are different for different locations. Where can i get state tax forms Your employer should have these rates available. Where can i get state tax forms You can also find federal per diem rates at www. Where can i get state tax forms gsa. Where can i get state tax forms gov/perdiem. Where can i get state tax forms The standard meal allowance. Where can i get state tax forms   The standard meal allowance (discussed in chapter 1) is the federal rate for meals and incidental expenses (M&IE). Where can i get state tax forms The rate for most small localities in the United States is $46 a day. Where can i get state tax forms Most major cities and many other localities qualify for higher rates. Where can i get state tax forms You can find this information on the Internet at www. Where can i get state tax forms gsa. Where can i get state tax forms gov/perdiem. Where can i get state tax forms   You receive an allowance only for meals and incidental expenses when your employer does one of the following. Where can i get state tax forms Provides you with lodging (furnishes it in kind). Where can i get state tax forms Reimburses you, based on your receipts, for the actual cost of your lodging. Where can i get state tax forms Pays the hotel, motel, etc. Where can i get state tax forms , directly for your lodging. Where can i get state tax forms Does not have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck. Where can i get state tax forms Figures the allowance on a basis similar to that used in computing your compensation, such as number of hours worked or miles traveled. Where can i get state tax forms High-low rate. Where can i get state tax forms   This is a simplified method of computing the federal per diem rate for travel within the continental United States. Where can i get state tax forms It eliminates the need to keep a current list of the per diem rates for each city. Where can i get state tax forms   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 (including $65 for M&IE) for certain high-cost locations. Where can i get state tax forms All other areas have a per diem amount of $163 (including $52 for M&IE). Where can i get state tax forms For more information, see Notice 2012-63, which can be found on the Internet at www. Where can i get state tax forms irs. Where can i get state tax forms gov/irb/2012-42_IRB/ar12. Where can i get state tax forms html. Where can i get state tax forms    Effective October 1, 2013, the per diem rate for certain high-cost locations increased to $251 (including $65 for M&IE). Where can i get state tax forms The rate for all other locations increased to $170 (including $52 for M&IE). Where can i get state tax forms Employers who did not use the high-low method during the first 9 months of 2013 cannot begin to use it before 2014. Where can i get state tax forms For more information, see Notice 2013-65, which can be found on the Internet at www. Where can i get state tax forms irs. Where can i get state tax forms gov/pub/irs-drop/n-13–65. Where can i get state tax forms pdf and Revenue Procedure 2011-47 at www. Where can i get state tax forms irs. Where can i get state tax forms gov/irb/2011-42_IRB/ar12. Where can i get state tax forms html. Where can i get state tax forms Prorating the standard meal allowance on partial days of travel. Where can i get state tax forms   The standard meal allowance is for a full 24-hour day of travel. Where can i get state tax forms If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. Where can i get state tax forms This rule also applies if your employer uses the regular federal per diem rate or the high-low rate. Where can i get state tax forms   You can use either of the following methods to figure the federal M&IE for that day. Where can i get state tax forms Method 1: For the day you depart, add 3/4 of the standard meal allowance amount for that day. Where can i get state tax forms For the day you return, add 3/4 of the standard meal allowance amount for the preceding day. Where can i get state tax forms Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. Where can i get state tax forms For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a. Where can i get state tax forms m. Where can i get state tax forms of one day to 5 p. Where can i get state tax forms m. Where can i get state tax forms of the next day as being no more than the federal rate. Where can i get state tax forms This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate. Where can i get state tax forms The standard mileage rate. Where can i get state tax forms   This is a set rate per mile that you can use to compute your deductible car expenses. Where can i get state tax forms For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Where can i get state tax forms Fixed and variable rate (FAVR). Where can i get state tax forms   This is an allowance your employer may use to reimburse your car expenses. Where can i get state tax forms Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc. Where can i get state tax forms ) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc. Where can i get state tax forms ). Where can i get state tax forms If your employer chooses to use this method, your employer will request the necessary records from you. Where can i get state tax forms Reporting your expenses with a per diem or car allowance. Where can i get state tax forms   If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting. Where can i get state tax forms The federal rate. Where can i get state tax forms Whether the allowance or your actual expenses were more than the federal rate. Where can i get state tax forms The following discussions explain where to report your expenses depending upon how the amount of your allowance compares to the federal rate. Where can i get state tax forms Allowance less than or equal to the federal rate. Where can i get state tax forms   If your allowance is less than or equal to the federal rate, the allowance will not be included in box 1 of your Form W-2. Where can i get state tax forms You do not need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance. Where can i get state tax forms   However, if your actual expenses are more than your allowance, you can complete Form 2106 and deduct the excess amount on Schedule A (Form 1040). Where can i get state tax forms If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. Where can i get state tax forms If you are using the standard meal allowance or the standard mileage rate, you do not have to prove that amount. Where can i get state tax forms Example 1. Where can i get state tax forms In April, Jeremy takes a 2-day business trip to Denver. Where can i get state tax forms The federal rate for Denver is $215 per day. Where can i get state tax forms As required by his employer's accountable plan, he accounts for the time (dates), place, and business purpose of the trip. Where can i get state tax forms His employer reimburses him $215 a day ($430 total) for living expenses. Where can i get state tax forms Jeremy's living expenses in Denver are not more than $215 a day. Where can i get state tax forms Jeremy's employer does not include any of the reimbursement on his Form W-2 and Jeremy does not deduct the expenses on his return. Where can i get state tax forms Example 2. Where can i get state tax forms In June, Matt takes a 2-day business trip to Boston. Where can i get state tax forms Matt's employer uses the high-low method to reimburse employees. Where can i get state tax forms Since Boston is a high-cost area, Matt is given an advance of $242 a day ($484 total) for his lodging, meals, and incidental expenses. Where can i get state tax forms Matt's actual expenses totaled $700. Where can i get state tax forms Since Matt's $700 of expenses are more than his $484 advance, he includes the excess expenses when he itemizes his deductions. Where can i get state tax forms Matt completes Form 2106 (showing all of his expenses and reimbursements). Where can i get state tax forms He must also allocate his reimbursement between his meals and other expenses as discussed later under Completing Forms 2106 and 2106-EZ . Where can i get state tax forms Example 3. Where can i get state tax forms Nicole drives 10,000 miles in 2013 for business. Where can i get state tax forms Under her employer's accountable plan, she accounts for the time (dates), place, and business purpose of each trip. Where can i get state tax forms Her employer pays her a mileage allowance of 40 cents a mile. Where can i get state tax forms Since Nicole's $5,650 expense computed under the standard mileage rate (10,000 miles x 56½ cents) is more than her $4,000 reimbursement (10,000 miles × 40 cents), she itemizes her deductions to claim the excess expense. Where can i get state tax forms Nicole completes Form 2106 (showing all her expenses and reimbursements) and enters $1,650 ($5,650 − $4,000) as an itemized deduction. Where can i get state tax forms Allowance more than the federal rate. Where can i get state tax forms   If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate in box 12 of your Form W-2. Where can i get state tax forms This amount is not taxable. Where can i get state tax forms However, the excess allowance will be included in box 1 of your Form W-2. Where can i get state tax forms You must report this part of your allowance as if it were wage income. Where can i get state tax forms   If your actual expenses are less than or equal to the federal rate, you do not complete Form 2106 or claim any of your expenses on your return. Where can i get state tax forms   However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. Where can i get state tax forms You must report on Form 2106 your reimbursements up to the federal rate (as shown in box 12 of your Form W-2) and all your expenses. Where can i get state tax forms You should be able to prove these amounts to the IRS. Where can i get state tax forms Example 1. Where can i get state tax forms Laura lives and works in Austin. Where can i get state tax forms In July her employer sent her to Albuquerque for 4 days on business. Where can i get state tax forms Laura's employer paid the hotel directly for her lodging and reimbursed Laura $65 a day ($260 total) for meals and incidental expenses. Where can i get state tax forms Laura's actual meal expenses were not more than the federal rate for Albuquerque, which is $56 per day. Where can i get state tax forms Table 6-1. Where can i get state tax forms Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements IF the type of reimbursement (or  other expense allowance)  arrangement is under: THEN the employer reports on Form W-2: AND the employee reports on  Form 2106: * An accountable plan with: Actual expense reimbursement: Adequate accounting made and excess returned. Where can i get state tax forms No amount. Where can i get state tax forms No amount. Where can i get state tax forms Actual expense reimbursement: Adequate accounting and return of excess both required but excess not returned. Where can i get state tax forms The excess amount as wages in box 1. Where can i get state tax forms No amount. Where can i get state tax forms Per diem or mileage allowance up to the federal rate: Adequate accounting made and excess returned. Where can i get state tax forms No amount. Where can i get state tax forms All expenses and reimbursements only if excess expenses are claimed. Where can i get state tax forms Otherwise, form is not filed. Where can i get state tax forms Per diem or mileage allowance up to the federal rate: Adequate accounting and return of excess both required but excess not returned. Where can i get state tax forms The excess amount as wages in box 1. Where can i get state tax forms The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Where can i get state tax forms No amount. Where can i get state tax forms Per diem or mileage allowance exceeds the federal rate: Adequate accounting up to the federal rate only and excess not returned. Where can i get state tax forms The excess amount as wages in box 1. Where can i get state tax forms The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Where can i get state tax forms All expenses (and reimbursements reported on Form W-2, box 12) only if expenses in excess of the federal rate are claimed. Where can i get state tax forms Otherwise, form is not filed. Where can i get state tax forms A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan. Where can i get state tax forms The entire amount as wages in box 1. Where can i get state tax forms All expenses. Where can i get state tax forms No reimbursement plan: The entire amount as wages in box 1. Where can i get state tax forms All expenses. Where can i get state tax forms * You may be able to use Form 2106-EZ. Where can i get state tax forms See Completing Forms 2106 and 2106-EZ . Where can i get state tax forms Her employer included the $36 that was more than the federal rate (($65 − $56) × 4) in box 1 of Laura's Form W-2. Where can i get state tax forms Her employer shows $224 ($56 a day × 4) in box 12 of her Form W-2. Where can i get state tax forms This amount is not included in Laura's income. Where can i get state tax forms Laura does not have to complete Form 2106; however, she must include the $36 in her gross income as wages (by reporting the total amount shown in box 1 of her Form W-2). Where can i get state tax forms Example 2. Where can i get state tax forms Joe also lives in Austin and works for the same employer as Laura. Where can i get state tax forms In May the employer sent Joe to San Diego for 4 days and paid the hotel directly for Joe's hotel bill. Where can i get state tax forms The employer reimbursed Joe $75 a day for his meals and incidental expenses. Where can i get state tax forms The federal rate for San Diego is $71 a day. Where can i get state tax forms Joe can prove that his actual meal expenses totaled $380. Where can i get state tax forms His employer's accountable plan will not pay more than $75 a day for travel to San Diego, so Joe does not give his employer the records that prove that he actually spent $380. Where can i get state tax forms However, he does account for the time, place, and business purpose of the trip. Where can i get state tax forms This is Joe's only business trip this year. Where can i get state tax forms Joe was reimbursed $300 ($75 × 4 days), which is $16 more than the federal rate of $284 ($71 × 4 days). Where can i get state tax forms The employer includes the $16 as income on Joe's Form W-2 in box 1. Where can i get state tax forms The employer also enters $284 in box 12 of Joe's Form W-2. Where can i get state tax forms Joe completes Form 2106 to figure his deductible expenses. Where can i get state tax forms He enters the total of his actual expenses for the year ($380) on Form 2106. Where can i get state tax forms He also enters the reimbursements that were not included in his income ($284). Where can i get state tax forms His total deductible expense, before the 50% limit, is $96. Where can i get state tax forms After he figures the 50% limit on his unreimbursed meals and entertainment, he will include the balance, $48, as an itemized deduction. Where can i get state tax forms Example 3. Where can i get state tax forms Debbie drives 10,000 miles in 2013 for business. Where can i get state tax forms Under her employer's accountable plan, she gets reimbursed 60 cents a mile, which is more than the standard mileage rate. Where can i get state tax forms Her total reimbursement is $6,000. Where can i get state tax forms Debbie's employer must include the reimbursement amount up to the standard mileage rate, $5,650 (10,000 × 56½ cents), in box 12 of her Form W-2. Where can i get state tax forms That amount is not taxable. Where can i get state tax forms Her employer must also include $350 ($6,000 − $5,650) in box 1 of her Form W-2. Where can i get state tax forms This is the reimbursement that is more than the standard mileage rate. Where can i get state tax forms If Debbie's expenses are equal to or less than the standard mileage rate, she would not complete Form 2106. Where can i get state tax forms If her expenses are more than the standard mileage rate, she would complete Form 2106 and report her total expenses and reimbursement (shown in box 12 of her Form W-2). Where can i get state tax forms She would then claim the excess expenses as an itemized deduction. Where can i get state tax forms Returning Excess Reimbursements Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. Where can i get state tax forms Excess reimbursement means any amount for which you did not adequately account within a reasonable period of time. Where can i get state tax forms For example, if you received a travel advance and you did not spend all the money on business-related expenses or you do not have proof of all your expenses, you have an excess reimbursement. Where can i get state tax forms “ Adequate accounting ” and “ reasonable period of time ” were discussed earlier in this chapter. Where can i get state tax forms Travel advance. Where can i get state tax forms   You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. Where can i get state tax forms Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time. Where can i get state tax forms   If you do not adequately account for or do not return any excess advance within a reasonable period of time, the amount you do not account for or return will be treated as having been paid under a nonaccountable plan (discussed later). Where can i get state tax forms Unproved amounts. Where can i get state tax forms   If you do not prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproved amount of the travel advance within a reasonable period of time. Where can i get state tax forms If you do not do this, the unproved amount will be considered paid under a nonaccountable plan (discussed later). Where can i get state tax forms Per diem allowance more than federal rate. Where can i get state tax forms   If your employer's accountable plan pays you an allowance that is higher than the federal rate, you do not have to return the difference between the two rates for the period you can prove business-related travel expenses. Where can i get state tax forms However, the difference will be reported as wages on your Form W-2. Where can i get state tax forms This excess amount is considered paid under a nonaccountable plan (discussed later). Where can i get state tax forms Example. Where can i get state tax forms Your employer sends you on a 5-day business trip to Phoenix in March 2013 and gives you a $400 ($80 × 5 days) advance to cover your meals and incidental expenses. Where can i get state tax forms The federal per diem for meals and incidental expenses for Phoenix is $71. Where can i get state tax forms Your trip lasts only 3 days. Where can i get state tax forms Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you did not travel. Where can i get state tax forms For the 3 days you did travel you do not have to return the $27 difference between the allowance you received and the federal rate for Phoenix (($80 − $71) × 3 days). Where can i get state tax forms However, the $27 will be reported on your Form W-2 as wages. Where can i get state tax forms Nonaccountable Plans A nonaccountable plan is a reimbursement or expense allowance arrangement that does not meet one or more of the three rules listed earlier under Accountable Plans. Where can i get state tax forms In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan: Excess reimbursements you fail to return to your employer, and Reimbursement of nondeductible expenses related to your employer's business. Where can i get state tax forms See Reimbursement of nondeductible expenses , earlier, under Accountable Plans. Where can i get state tax forms An arrangement that repays you for business expenses by reducing the amount reported as your wages, salary, or other pay will be treated as a nonaccountable plan. Where can i get state tax forms This is because you are entitled to receive the full amount of your pay whether or not you have any business expenses. Where can i get state tax forms If you are not sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer. Where can i get state tax forms Reporting your expenses under a nonaccountable plan. Where can i get state tax forms   Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. Where can i get state tax forms Your employer will report the total in box 1 of your Form W-2. Where can i get state tax forms    You must complete Form 2106 or 2106-EZ and itemize your deductions to deduct your expenses for travel, transportation, meals, or entertainment. Where can i get state tax forms Your meal and entertainment expenses will be subject to the 50% limit discussed in chapter 2. Where can i get state tax forms Also, your total expenses will be subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. Where can i get state tax forms Example 1. Where can i get state tax forms Kim's employer gives her $1,000 a month ($12,000 total for the year) for her business expenses. Where can i get state tax forms Kim does not have to provide any proof of her expenses to her employer, and Kim can keep any funds that she does not spend. Where can i get state tax forms Kim is being reimbursed under a nonaccountable plan. Where can i get state tax forms Her employer will include the $12,000 on Kim's Form W-2 as if it were wages. Where can i get state tax forms If Kim wants to deduct her business expenses, she must complete Form 2106 or 2106-EZ and itemize her deductions. Where can i get state tax forms Example 2. Where can i get state tax forms Kevin is paid $2,000 a month by his employer. Where can i get state tax forms On days that he travels away from home on business, his employer designates $50 a day of his salary as paid to reimburse his travel expenses. Where can i get state tax forms Because his employer would pay Kevin his monthly salary whether or not he was traveling away from home, the arrangement is a nonaccountable plan. Where can i get state tax forms No part of the $50 a day designated by his employer is treated as paid under an accountable plan. Where can i get state tax forms Rules for Independent Contractors and Clients This section provides rules for independent contractors who incur expenses on behalf of a client or customer. Where can i get state tax forms The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers. Where can i get state tax forms You are considered an independent contractor if you are self-employed and you perform services for a customer or client. Where can i get state tax forms Accounting to Your Client If you received a reimbursement or an allowance for travel, entertainment, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. Where can i get state tax forms If you do not account to your client for these expenses, you must include any reimbursements or allowances in income. Where can i get state tax forms You must keep adequate records of these expenses whether or not you account to your client for these expenses. Where can i get state tax forms If you do not separately account for and seek reimbursement for meals and entertainment in connection with providing services for a client, you are subject to the 50% limit on those expenses. Where can i get state tax forms See 50% Limit in chapter 2. Where can i get state tax forms Adequate accounting. Where can i get state tax forms   As a self-employed person, you adequately account by reporting your actual expenses. Where can i get state tax forms You should follow the recordkeeping rules in chapter 5 . Where can i get state tax forms How to report. Where can i get state tax forms   For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter. Where can i get state tax forms Required Records for Clients or Customers If you are a client or customer, you generally do not have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. Where can i get state tax forms However, you must keep records if: You reimburse the contractor for entertainment expenses incurred on your behalf, and The contractor adequately accounts to you for these expenses. Where can i get state tax forms Contractor adequately accounts. Where can i get state tax forms   If the contractor adequately accounts to you for entertainment expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . Where can i get state tax forms Use your records as proof for a deduction on your tax return. Where can i get state tax forms If entertainment expenses are accounted for separately, you are subject to the 50% limit on entertainment. Where can i get state tax forms If the contractor adequately accounts to you for reimbursed amounts, you do not have to report the amounts on an information return. Where can i get state tax forms Contractor does not adequately account. Where can i get state tax forms    If the contractor does not adequately account to you for allowances or reimbursements of entertainment expenses, you do not have to keep records of these items. Where can i get state tax forms You are not subject to the 50% limit on entertainment in this case. Where can i get state tax forms You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. Where can i get state tax forms However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year. Where can i get state tax forms How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. Where can i get state tax forms The Two Substantiation Methods High-low method. Where can i get state tax forms   IRS notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Where can i get state tax forms Notice 2012–63, available at www. Where can i get state tax forms irs. Where can i get state tax forms gov/irb/2012–42_IRB/ar12. Where can i get state tax forms html, lists the localities that are eligible for $242 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2012. Where can i get state tax forms For travel on or after October 1, 2012, all other localities within CONUS are eligible for $163 ($52 M&IE) per diem under the high-low method. Where can i get state tax forms   Notice 2013–65, available at www. Where can i get state tax forms irs. Where can i get state tax forms gov/pub/irs-drop/n-13–65. Where can i get state tax forms pdf, lists the localities that are eligible for $251 ($65 M&IE) per diem, effective October 1, 2013. Where can i get state tax forms For travel on or after October 1, 2013, the per diem for all other localities increased to $170 ($52 M&IE). Where can i get state tax forms Regular federal per diem rate method. Where can i get state tax forms   Regular federal per diem rates are published by the General Services Administration (GSA). Where can i get state tax forms Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. Where can i get state tax forms The rates listed for FY2013 at www. Where can i get state tax forms gsa. Where can i get state tax forms gov/perdiem are effective October 1, 2012 and those listed for FY2014 are effective October 1, 2013. Where can i get state tax forms The standard rate for all locations within CONUS not specifically listed for FY2013 is $123 ($77 for lodging and $46 for M&IE). Where can i get state tax forms For FY2014, this rate increased to $129 ($83 for lodging and $46 for M&IE). Where can i get state tax forms Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. Where can i get state tax forms During this period, you generally may change to the new rates or finish out the year with the rates you had been using. Where can i get state tax forms High-low method. Where can i get state tax forms   If you use the high-low substantiation method, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. Where can i get state tax forms However, you must continue using the high-low method for the rest of the calendar year (through December 31). Where can i get state tax forms If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. Where can i get state tax forms   The new rates and localities for the high-low method are included each year in a notice that is generally published in mid-to-late-September. Where can i get state tax forms You can find the notice in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. Where can i get state tax forms irs. Where can i get state tax forms gov/irb. Where can i get state tax forms Federal per diem rate method. Where can i get state tax forms   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Where can i get state tax forms Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). Where can i get state tax forms However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Where can i get state tax forms   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. Where can i get state tax forms Go to www. Where can i get state tax forms gsa. Where can i get state tax forms gov/perdiem. Where can i get state tax forms Per diem rates for localities listed for FY2014 may change at any time. Where can i get state tax forms To be sure you have the most current rate, check www. Where can i get state tax forms gsa. Where can i get state tax forms gov/perdiem. Where can i get state tax forms Completing Forms 2106 and 2106-EZ This section briefly describes how employees complete Forms 2106 and 2106-EZ. Where can i get state tax forms Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. Where can i get state tax forms The instructions for the forms have more information on completing them. Where can i get state tax forms If you are self-employed, do not file Form 2106 or 2106-EZ. Where can i get state tax forms Report your expenses on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). Where can i get state tax forms See the instructions for the form that you must file. Where can i get state tax forms Form 2106-EZ. Where can i get state tax forms   You may be able to use the shorter Form 2106-EZ to claim your employee business expenses. Where can i get state tax forms You can use this form if you meet all the following conditions. Where can i get state tax forms You are an employee deducting ordinary and necessary expenses attributable to your job. Where can i get state tax forms You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). Where can i get state tax forms If you are claiming car expenses, you are using the standard mileage rate. Where can i get state tax forms Car expenses. Where can i get state tax forms   If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. Where can i get state tax forms These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, Column A. Where can i get state tax forms Car expenses using the standard mileage rate can also be figured on Form 2106-EZ by completing Part II and Part I, line 1. Where can i get state tax forms Information on use of cars. Where can i get state tax forms   If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. Where can i get state tax forms The information relates to the following items. Where can i get state tax forms Date placed in service. Where can i get state tax forms Mileage (total, business, commuting, and other personal mileage). Where can i get state tax forms Percentage of business use. Where can i get state tax forms After-work use. Where can i get state tax forms Use of other vehicles. Where can i get state tax forms Whether you have evidence to support the deduction. Where can i get state tax forms Whether or not the evidence is written. Where can i get state tax forms Employees must complete Form 2106, Part II, Section A, or Form 2106-EZ, Part II, to provide this information. Where can i get state tax forms Standard mileage rate. Where can i get state tax forms   If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. Where can i get state tax forms The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. Where can i get state tax forms In addition, on Part 1, line 2, you can deduct parking fees and tolls that apply to the business use of the car. Where can i get state tax forms If you file Form 2106-EZ, complete Part I, line 1, for the standard mileage rate and line 2 for parking fees and tolls. Where can i get state tax forms See Standard Mileage Rate in chapter 4 for information on using this rate. Where can i get state tax forms Actual expenses. Where can i get state tax forms   If you claim a deduction based on actual car expenses, you cannot use Form 2106-EZ. Where can i get state tax forms You must complete Form 2106, Part II, Section C. Where can i get state tax forms In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim. Where can i get state tax forms   If you are still using a car that is fully depreciated, continue to complete Section C. Where can i get state tax forms Since you have no depreciation deduction, enter zero on line 28. Where can i get state tax forms In this case, do not complete Section D. Where can i get state tax forms Car rentals. Where can i get state tax forms   If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount as described in chapter 4. Where can i get state tax forms If so, you can show your car expenses and any inclusion amount as follows. Where can i get state tax forms Compute the inclusion amount without taking into account your business use percentage for the tax year. Where can i get state tax forms Report the inclusion amount from (1) on Form 2106, Part II, line 24b. Where can i get state tax forms Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount computed in (1)). Where can i get state tax forms The net amount of car rental expenses will be adjusted on Form 2106, Part II, line 27, to reflect the percentage of business use for the tax year. Where can i get state tax forms Transportation expenses. Where can i get state tax forms   Show your transportation expenses that did not involve overnight travel on Form 2106, line 2, Column A, or on Form 2106-EZ, Part I, line 2. Where can i get state tax forms Also include on this line business expenses you have for parking fees and tolls. Where can i get state tax forms Do not include expenses of operating your car or expenses of commuting between your home and work. Where can i get state tax forms Employee business expenses other than meals and entertainment. Where can i get state tax forms   Show your other employee business expenses on Form 2106, lines 3 and 4, Column A, or Form 2106-EZ, lines 3 and 4. Where can i get state tax forms Do not include expenses for meals and entertainment on those lines. Where can i get state tax forms Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications. Where can i get state tax forms    If line 4 expenses are the only ones you are claiming, you received no reimbursements (or the reimbursements were all included in box 1 of your Form W-2), and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. Where can i get state tax forms Claim these amounts directly on Schedule A (Form 1040), line 21. Where can i get state tax forms List the type and amount of each expense on the dotted lines and include the total on line 21. Where can i get state tax forms Meal and entertainment expenses. Where can i get state tax forms   Show the full amount of your expenses for business-related meals and entertainment on Form 2106, line 5, Column B. Where can i get state tax forms Include meals while away from your tax home overnight and other business meals and entertainment. Where can i get state tax forms Enter 50% of the line 8, Column B, meal and entertainment expenses on line 9, Column B. Where can i get state tax forms   If you file Form 2106-EZ, enter the full amount of your meals and entertainment on the line to the left of line 5 and multiply the total by 50%. Where can i get state tax forms Enter the result on line 5. Where can i get state tax forms Hours of service limits. Where can i get state tax forms   If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to “hours of service” limits in chapter 2), use 80% instead of 50% for meals while away from your tax home. Where can i get state tax forms Reimbursements. Where can i get state tax forms   Enter on Form 2106, line 7 (you cannot use Form 2106-EZ) the amounts your employer (or third party) reimbursed you that were not reported to you in box 1 of your Form W-2. Where can i get state tax forms This includes any amount reported under code L in box 12 of Form W-2. Where can i get state tax forms Allocating your reimbursement. Where can i get state tax forms   If you were reimbursed under an accountable plan and want to deduct excess expenses that were not reimbursed, you may have to allocate your reimbursement. Where can i get state tax forms This is necessary when your employer pays your reimbursement in the following manner: Pays you a single amount that covers meals and/or entertainment, as well as other business expenses, and Does not clearly identify how much is for deductible meals and/or entertainment. Where can i get state tax forms You must allocate that single payment so that you know how much to enter on Form 2106, line 7, Column A and Column B. Where can i get state tax forms Example. Where can i get state tax forms Rob's employer paid him an expense allowance of $12,000 this year under an accountable plan. Where can i get state tax forms The $12,000 payment consisted of $5,000 for airfare and $7,000 for meals, entertainment, and car expenses. Where can i get state tax forms The employer did not clearly show how much of the $7,000 was for the cost of deductible meals and entertainment. Where can i get state tax forms Rob actually spent $14,000 during the year ($5,500 for airfare, $4,500 for meals and entertainment, and $4,000 for car expenses). Where can i get state tax forms Since the airfare allowance was clearly identified, Rob knows that $5,000 of the payment goes in Column A, line 7, of Form 2106. Where can i get state tax forms To allocate the remaining $7,000, Rob uses the worksheet from the Instructions for Form 2106. Where can i get state tax forms His completed worksheet follows. Where can i get state tax forms Reimbursement Allocation Worksheet (Keep for your records)   1. Where can i get state tax forms Enter the total amount of reimbursements your employer gave you that were not reported to you in box 1 of Form W-2 $7,000   2. Where can i get state tax forms Enter the total amount of your expenses for the periods covered by this reimbursement 8,500   3. Where can i get state tax forms Of the amount on line 2, enter your total expense for meals and entertainment 4,500   4. Where can i get state tax forms Divide line 3 by line 2. Where can i get state tax forms Enter the result as a decimal (rounded to at least three places) . Where can i get state tax forms 529   5. Where can i get state tax forms Multiply line 1 by line 4. Where can i get state tax forms Enter the result here and in Column B, line 7 3,703   6. Where can i get state tax forms Subtract line 5 from line 1. Where can i get state tax forms Enter the result here and in Column A, line 7 $3,297 On line 7 of Form 2106, Rob enters $8,297 ($5,000 airfare and $3,297 of the $7,000) in Column A and $3,703 (of the $7,000) in Column B. Where can i get state tax forms After you complete the form. Where can i get state tax forms   After you have completed your Form 2106 or 2106-EZ, follow the directions on that form to deduct your expenses on the appropriate line of your tax return. Where can i get state tax forms For most taxpayers, this is line 21 of Schedule A (Form 1040). Where can i get state tax forms However, if you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later. Where can i get state tax forms Limits on employee business expenses. Where can i get state tax forms   Your employee business expenses may be subject to either of the limits described next. Where can i get state tax forms They are figured in the following order on the specified form. Where can i get state tax forms 1. Where can i get state tax forms Limit on meals and entertainment. Where can i get state tax forms   Certain meal and entertainment expenses are subject to a 50% limit. Where can i get state tax forms If you are an employee, you figure this limit on line 9 of Form 2106 or line 5 of Form 2106-EZ. Where can i get state tax forms (See 50% Limit in chapter 2. Where can i get state tax forms ) 2. Where can i get state tax forms Limit on miscellaneous itemized deductions. Where can i get state tax forms   If you are an employee, deduct your employee business expenses (as figured on Form 2106 or 2106-EZ) on line 21 of Schedule A (Form 1040). Where can i get state tax forms Most miscellaneous itemized deductions, including employee business expenses, are subject to a 2%-of-adjusted-gross-income limit. Where can i get state tax forms This limit is figured on line 26 of Schedule A (Form 1040). Where can i get state tax forms 3. Where can i get state tax forms Limit on total itemized deductions. Where can i get state tax forms   If your adjusted gross income (line 38 of Form 1040) is more than $300,000 ($150,000 if you are married filing separately), the total of certain itemized deductions, including employee business expenses, may be limited. Where can i get state tax forms See your form instructions for information on how to figure this limit. Where can i get state tax forms Special Rules This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. Where can i get state tax forms Armed Forces Reservists Traveling More Than 100 Miles From Home If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Where can i get state tax forms The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. Where can i get state tax forms See Per Diem and Car Allowances , earlier, for more information. Where can i get state tax forms Any expenses in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit. Where can i get state tax forms Member of a reserve component. Where can i get state tax forms   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service. Where can i get state tax forms How to report. Where can i get state tax forms   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106 or Form 2106-EZ. Where can i get state tax forms Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Where can i get state tax forms Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Where can i get state tax forms   You cannot deduct expenses of travel that does not take you more than 100 miles from home as an adjustment to gross income. Where can i get state tax forms Instead, you must complete Form 2106 or 2106-EZ and deduct those expenses as an itemized deduction on Schedule A (Form 1040), line 21. Where can i get state tax forms Officials Paid on a Fee Basis Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040). Where can i get state tax forms Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. Where can i get state tax forms They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction. Where can i get state tax forms If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Where can i get state tax forms Expenses of Certain Performing Artists If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Where can i get state tax forms To qualify, you must meet all of the following requirements. Where can i get state tax forms During the tax year, you perform services in the performing arts as an employee for at least two employers. Where can i get state tax forms You receive at least $200 each from any two of these employers. Where can i get state tax forms Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services. Where can i get state tax forms Your adjusted gross income is not more than $16,000 before deducting these business expenses. Where can i get state tax forms Special rules for married persons. Where can i get state tax forms   If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. Where can i get state tax forms If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. Where can i get state tax forms However, requirement (4) applies to your and your spouse's combined adjusted gross income. Where can i get state tax forms Where to report. Where can i get state tax forms   If you meet all of the above requirements, you should first complete Form 2106 or 2106-EZ. Where can i get state tax forms Then you include your performing-arts-related expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Where can i get state tax forms   If you do not meet all of the above requirements, you do not qualify to deduct your expenses as an adjustment to gross income. Where can i get state tax forms Instead, you must complete Form 2106 or 2106-EZ and deduct your employee business expenses as an itemized deduction on Schedule A (Form 1040), line 21. Where can i get state tax forms Impairment-Related Work Expenses of Disabled Employees If you are an employee with a physical or mental disability, your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. Where can i get state tax forms After you complete Form 2106 or 2106-EZ, enter your impairment-related work expenses from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 28, and identify the type and amount of this expense on the dotted line next to line 28. Where can i get state tax forms Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 21. Where can i get state tax forms Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work. Where can i get state tax forms You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Where can i get state tax forms You can deduct impairment-related expenses as business expenses if they are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Where can i get state tax forms Example 1. Where can i get state tax forms You are blind. Where can i get state tax forms You must use a reader to do your work. Where can i get state tax forms You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Where can i get state tax forms The reader's services are only for your work. Where can i get state tax forms You can deduct your expenses for the reader as business expenses. Where can i get state tax forms Example 2. Where can i get state tax forms You are deaf. Where can i get state tax forms You must use a sign language interpreter during meetings while you are at work. Where can i get state tax forms The interpreter's services are used only for your work. Where can i get state tax forms You can deduct your expenses for the interpreter as business expenses. Where can i get state tax forms Prev  Up  Next   Home   More Online Publications