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1040 Es Tax Forms

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1040 Es Tax Forms

1040 es tax forms Publication 525 - Main Content Table of Contents Employee CompensationBabysitting. 1040 es tax forms Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Business and Investment IncomeRents From Personal Property Royalties Partnership Income S Corporation Income Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Miscellaneous IncomeBartering Canceled Debts Host or Hostess Life Insurance Proceeds Recoveries Survivor Benefits Unemployment Benefits Welfare and Other Public Assistance Benefits Other Income RepaymentsMethod 1. 1040 es tax forms Method 2. 1040 es tax forms How To Get Tax HelpLow Income Taxpayer Clinics Employee Compensation In most cases, you must include in gross income everything you receive in payment for personal services. 1040 es tax forms In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options. 1040 es tax forms You should receive a Form W-2 from your employer or former employer showing the pay you received for your services. 1040 es tax forms Include all your pay on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ, even if you do not receive Form W-2, or you receive a Form W-2 that does not include all pay that should be included on the Form W-2. 1040 es tax forms If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. 1040 es tax forms These wages must be included on line 7 of Form 1040. 1040 es tax forms See Form 8919 for more information. 1040 es tax forms Childcare providers. 1040 es tax forms   If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. 1040 es tax forms If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. 1040 es tax forms You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. 1040 es tax forms Babysitting. 1040 es tax forms   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. 1040 es tax forms Bankruptcy. 1040 es tax forms   If you filed for bankruptcy under Chapter 11 of the Bankruptcy Code, you must allocate your wages and withheld income tax. 1040 es tax forms Your W-2 will show your total wages and withheld income tax for the year. 1040 es tax forms On your tax return, you report the wages and withheld income tax for the period before you filed for bankruptcy. 1040 es tax forms Your bankruptcy estate reports the wages and withheld income tax for the period after you filed for bankruptcy. 1040 es tax forms If you receive other information returns (such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income) that report gross income to you, rather than to the bankruptcy estate, you must allocate that income. 1040 es tax forms   The only exception is for purposes of figuring your self-employment tax, if you are self-employed. 1040 es tax forms For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. 1040 es tax forms   You must file a statement with your income tax return stating you filed a Chapter 11 bankruptcy case. 1040 es tax forms The statement must show the allocation and describe the method used to make the allocation. 1040 es tax forms For a sample of this statement and other information, see Notice 2006-83, 2006-40 I. 1040 es tax forms R. 1040 es tax forms B. 1040 es tax forms 596, available at www. 1040 es tax forms irs. 1040 es tax forms gov/irb/2006-40_IRB/ar12. 1040 es tax forms html. 1040 es tax forms Miscellaneous Compensation This section discusses many types of employee compensation. 1040 es tax forms The subjects are arranged in alphabetical order. 1040 es tax forms Advance commissions and other earnings. 1040 es tax forms   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. 1040 es tax forms    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. 1040 es tax forms If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), Itemized Deductions, or you may be able to take a credit for that year. 1040 es tax forms See Repayments , later. 1040 es tax forms Allowances and reimbursements. 1040 es tax forms    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. 1040 es tax forms If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. 1040 es tax forms Back pay awards. 1040 es tax forms   Include in income amounts you are awarded in a settlement or judgment for back pay. 1040 es tax forms These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. 1040 es tax forms They should be reported to you by your employer on Form W-2. 1040 es tax forms Bonuses and awards. 1040 es tax forms    Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. 1040 es tax forms These include prizes such as vacation trips for meeting sales goals. 1040 es tax forms If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. 1040 es tax forms However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. 1040 es tax forms Employee achievement award. 1040 es tax forms   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. 1040 es tax forms However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. 1040 es tax forms Your employer can tell you whether your award is a qualified plan award. 1040 es tax forms Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. 1040 es tax forms   However, the exclusion does not apply to the following awards. 1040 es tax forms A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. 1040 es tax forms A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. 1040 es tax forms Example. 1040 es tax forms Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. 1040 es tax forms Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. 1040 es tax forms However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 − $1,600) in his income. 1040 es tax forms Differential wage payments. 1040 es tax forms   This is any payment made by an employer to an individual for any period during which the individual is, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages the individual would have received from the employer for that period. 1040 es tax forms These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. 1040 es tax forms The payments are reported as wages on Form W-2. 1040 es tax forms Government cost-of-living allowances. 1040 es tax forms   Most payments received by U. 1040 es tax forms S. 1040 es tax forms Government civilian employees for working abroad are taxable. 1040 es tax forms However, certain cost-of-living allowances are tax free. 1040 es tax forms Publication 516, U. 1040 es tax forms S. 1040 es tax forms Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. 1040 es tax forms Nonqualified deferred compensation plans. 1040 es tax forms   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. 1040 es tax forms This amount is shown on Form W-2, box 12, using code Y. 1040 es tax forms This amount is not included in your income. 1040 es tax forms   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. 1040 es tax forms This amount is included in your wages shown on Form W-2, box 1. 1040 es tax forms It is also shown on Form W-2, box 12, using code Z. 1040 es tax forms Nonqualified deferred compensation plans of nonqualified entities. 1040 es tax forms   In most cases, any compensation deferred under a nonqualified deferred compensation plan of a nonqualified entity is included in gross income when there is no substantial risk of forfeiture of the rights to such compensation. 1040 es tax forms For this purpose, a nonqualified entity is: A foreign corporation unless substantially all of its income is: Effectively connected with the conduct of a trade or business in the United States, or Subject to a comprehensive foreign income tax. 1040 es tax forms A partnership unless substantially all of its income is allocated to persons other than: Foreign persons for whom the income is not subject to a comprehensive foreign income tax, and Tax-exempt organizations. 1040 es tax forms Note received for services. 1040 es tax forms   If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. 1040 es tax forms When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. 1040 es tax forms Do not include that part again in your income. 1040 es tax forms Include the rest of the payment in your income in the year of payment. 1040 es tax forms   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. 1040 es tax forms Severance pay. 1040 es tax forms   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. 1040 es tax forms Accrued leave payment. 1040 es tax forms   If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. 1040 es tax forms   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. 1040 es tax forms You can reduce gross wages by the amount you repaid in the same tax year in which you received it. 1040 es tax forms Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on your return and the wages on your Forms W-2. 1040 es tax forms Outplacement services. 1040 es tax forms   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. 1040 es tax forms    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). 1040 es tax forms Sick pay. 1040 es tax forms   Pay you receive from your employer while you are sick or injured is part of your salary or wages. 1040 es tax forms In addition, you must include in your income sick pay benefits received from any of the following payers. 1040 es tax forms A welfare fund. 1040 es tax forms A state sickness or disability fund. 1040 es tax forms An association of employers or employees. 1040 es tax forms An insurance company, if your employer paid for the plan. 1040 es tax forms However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. 1040 es tax forms For more information, see Other Sickness and Injury Benefits under Sickness and Injury Benefits, later. 1040 es tax forms Social security and Medicare taxes paid by employer. 1040 es tax forms   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. 1040 es tax forms The payment is also treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. 1040 es tax forms However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. 1040 es tax forms Stock appreciation rights. 1040 es tax forms   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. 1040 es tax forms When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. 1040 es tax forms You include the cash payment in income in the year you use the right. 1040 es tax forms Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. 1040 es tax forms Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. 1040 es tax forms See Valuation of Fringe Benefits , later in this discussion, for information on how to determine the amount to include in income. 1040 es tax forms Recipient of fringe benefit. 1040 es tax forms   You are the recipient of a fringe benefit if you perform the services for which the fringe benefit is provided. 1040 es tax forms You are considered to be the recipient even if it is given to another person, such as a member of your family. 1040 es tax forms An example is a car your employer gives to your spouse for services you perform. 1040 es tax forms The car is considered to have been provided to you and not to your spouse. 1040 es tax forms   You do not have to be an employee of the provider to be a recipient of a fringe benefit. 1040 es tax forms If you are a partner, director, or independent contractor, you also can be the recipient of a fringe benefit. 1040 es tax forms Provider of benefit. 1040 es tax forms   Your employer or another person for whom you perform services is the provider of a fringe benefit regardless of whether that person actually provides the fringe benefit to you. 1040 es tax forms The provider can be a client or customer of an independent contractor. 1040 es tax forms Accounting period. 1040 es tax forms   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. 1040 es tax forms Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. 1040 es tax forms The general rule: benefits are reported for a full calendar year (January 1–December 31). 1040 es tax forms The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. 1040 es tax forms For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. 1040 es tax forms Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. 1040 es tax forms   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). 1040 es tax forms Form W-2. 1040 es tax forms   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. 1040 es tax forms Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). 1040 es tax forms However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). 1040 es tax forms Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. 1040 es tax forms Benefits you receive from the plan may be taxable, as explained, later, under Sickness and Injury Benefits . 1040 es tax forms For information on the items covered in this section, other than Long-term care coverage , see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 1040 es tax forms Long-term care coverage. 1040 es tax forms   Contributions by your employer to provide coverage for long-term care services generally are not included in your income. 1040 es tax forms However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. 1040 es tax forms This amount will be reported as wages in box 1 of your Form W-2. 1040 es tax forms Archer MSA contributions. 1040 es tax forms    Contributions by your employer to your Archer MSA generally are not included in your income. 1040 es tax forms Their total will be reported in box 12 of Form W-2, with code R. 1040 es tax forms You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. 1040 es tax forms File the form with your return. 1040 es tax forms Health flexible spending arrangement (health FSA). 1040 es tax forms   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. 1040 es tax forms   Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. 1040 es tax forms The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. 1040 es tax forms For more information, see Notice 2012-40, 2012-26 I. 1040 es tax forms R. 1040 es tax forms B. 1040 es tax forms 1046, available at www. 1040 es tax forms irs. 1040 es tax forms gov/irb/2012-26 IRB/ar09. 1040 es tax forms html. 1040 es tax forms Health reimbursement arrangement (HRA). 1040 es tax forms   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. 1040 es tax forms Health savings accounts (HSA). 1040 es tax forms   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. 1040 es tax forms Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. 1040 es tax forms Contributions made by your employer are not included in your income. 1040 es tax forms Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. 1040 es tax forms Distributions not used for qualified medical expenses are included in your income. 1040 es tax forms See Publication 969 for the requirements of an HSA. 1040 es tax forms   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. 1040 es tax forms The contributions are treated as a distribution of money and are not included in the partner's gross income. 1040 es tax forms Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. 1040 es tax forms In both situations, the partner can deduct the contribution made to the partner's HSA. 1040 es tax forms   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. 1040 es tax forms The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. 1040 es tax forms Qualified HSA funding distribution. 1040 es tax forms   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. 1040 es tax forms See Publication 590, Individual Retirement Arrangements (IRAs), for the requirements for these qualified HSA funding distributions. 1040 es tax forms Failure to maintain eligibility. 1040 es tax forms   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. 1040 es tax forms If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. 1040 es tax forms This income is also subject to an additional 10% tax. 1040 es tax forms Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. 1040 es tax forms See Instructions for Form 8839, Qualified Adoption Expenses, for more information. 1040 es tax forms Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. 1040 es tax forms They also are included as social security and Medicare wages in boxes 3 and 5. 1040 es tax forms However, they are not included as wages in box 1. 1040 es tax forms To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. 1040 es tax forms File the form with your return. 1040 es tax forms Athletic Facilities If your employer provides you with the free or low-cost use of an employer-operated gym or other athletic club on your employer's premises, the value is not included in your compensation. 1040 es tax forms The gym must be used primarily by employees, their spouses, and their dependent children. 1040 es tax forms If your employer pays for a fitness program provided to you at an off-site resort hotel or athletic club, the value of the program is included in your compensation. 1040 es tax forms De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. 1040 es tax forms In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. 1040 es tax forms Also see Employee Discounts , later. 1040 es tax forms Holiday gifts. 1040 es tax forms   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. 1040 es tax forms However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. 1040 es tax forms Dependent Care Benefits If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. 1040 es tax forms Dependent care benefits include: Amounts your employer pays directly to either you or your care provider for the care of your qualifying person while you work, and The fair market value of care in a daycare facility provided or sponsored by your employer. 1040 es tax forms The amount you can exclude is limited to the lesser of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). 1040 es tax forms Your employer must show the total amount of dependent care benefits provided to you during the year under a qualified plan in box 10 of your Form W-2. 1040 es tax forms Your employer also will include any dependent care benefits over $5,000 in your wages shown in box 1 of your Form W-2. 1040 es tax forms To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. 1040 es tax forms See the Instructions for Form 2441 for more information. 1040 es tax forms Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. 1040 es tax forms For more information, see Publication 970. 1040 es tax forms Employee Discounts If your employer sells you property or services at a discount, you may be able to exclude the amount of the discount from your income. 1040 es tax forms The exclusion applies to discounts on property or services offered to customers in the ordinary course of the line of business in which you work. 1040 es tax forms However, it does not apply to discounts on real property or property commonly held for investment (such as stocks or bonds). 1040 es tax forms The exclusion is limited to the price charged nonemployee customers multiplied by the following percentage. 1040 es tax forms For a discount on property, your employer's gross profit percentage (gross profit divided by gross sales) on all property sold during the employer's previous tax year. 1040 es tax forms (Ask your employer for this percentage. 1040 es tax forms ) For a discount on services, 20%. 1040 es tax forms Financial Counseling Fees Financial counseling fees paid for you by your employer are included in your income and must be reported as part of wages. 1040 es tax forms If the fees are for tax or investment counseling, they can be deducted on Schedule A (Form 1040) as a miscellaneous deduction (subject to the 2%-of-AGI limit). 1040 es tax forms Qualified retirement planning services paid for you by your employer may be excluded from your income. 1040 es tax forms For more information, see Retirement Planning Services , later. 1040 es tax forms Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. 1040 es tax forms However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. 1040 es tax forms For exceptions to this rule, see Entire cost excluded , and Entire cost taxed , later. 1040 es tax forms If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. 1040 es tax forms Also, it is shown separately in box 12 with code C. 1040 es tax forms Group-term life insurance. 1040 es tax forms   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. 1040 es tax forms Permanent benefits. 1040 es tax forms   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. 1040 es tax forms Your employer should be able to tell you the amount to include in your income. 1040 es tax forms Accidental death benefits. 1040 es tax forms   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. 1040 es tax forms Former employer. 1040 es tax forms   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. 1040 es tax forms Also, it is shown separately in box 12 with code C. 1040 es tax forms Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. 1040 es tax forms You must pay these taxes with your income tax return. 1040 es tax forms Include them on line 60, Form 1040, and follow the instructions forline 60. 1040 es tax forms For more information, see the Instructions for Form 1040. 1040 es tax forms Two or more employers. 1040 es tax forms   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. 1040 es tax forms If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. 1040 es tax forms You must figure how much to include in your income. 1040 es tax forms Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. 1040 es tax forms Figuring the taxable cost. 1040 es tax forms    Use the following worksheet to figure the amount to include in your income. 1040 es tax forms   If you pay any part of the cost of the insurance, your entire payment reduces, dollar for dollar, the amount you otherwise would include in your income. 1040 es tax forms However, you cannot reduce the amount to include in your income by: Payments for coverage in a different tax year, Payments for coverage through a cafeteria plan, unless the payments are after-tax contributions, or Payments for coverage not taxed to you because of the exceptions discussed later under Entire cost excluded . 1040 es tax forms Worksheet 1. 1040 es tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income 1. 1040 es tax forms Enter the total amount of your insurance coverage from your employer(s) 1. 1040 es tax forms   2. 1040 es tax forms Limit on exclusion for employer-provided group-term life insurance coverage 2. 1040 es tax forms 50,000 3. 1040 es tax forms Subtract line 2 from line 1 3. 1040 es tax forms   4. 1040 es tax forms Divide line 3 by $1,000. 1040 es tax forms Figure to the nearest tenth 4. 1040 es tax forms   5. 1040 es tax forms Go to Table 1. 1040 es tax forms Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. 1040 es tax forms   6. 1040 es tax forms Multiply line 4 by line 5 6. 1040 es tax forms     7. 1040 es tax forms Enter the number of full months of coverage at this cost 7. 1040 es tax forms   8. 1040 es tax forms Multiply line 6 by line 7 8. 1040 es tax forms   9. 1040 es tax forms Enter the premiums you paid per month 9. 1040 es tax forms       10. 1040 es tax forms Enter the number of months you paid the  premiums 10. 1040 es tax forms       11. 1040 es tax forms Multiply line 9 by line 10. 1040 es tax forms 11. 1040 es tax forms   12. 1040 es tax forms Subtract line 11 from line 8. 1040 es tax forms Include this amount in your income as wages 12. 1040 es tax forms   Table 1. 1040 es tax forms Cost of $1,000 of Group-Term Life Insurance for One Month   Age Cost     Under 25 $ . 1040 es tax forms 05     25 through 29 . 1040 es tax forms 06     30 through 34 . 1040 es tax forms 08     35 through 39 . 1040 es tax forms 09     40 through 44 . 1040 es tax forms 10     45 through 49 . 1040 es tax forms 15     50 through 54 . 1040 es tax forms 23     55 through 59 . 1040 es tax forms 43     60 through 64 . 1040 es tax forms 66     65 through 69 1. 1040 es tax forms 27     70 and older 2. 1040 es tax forms 06   Example. 1040 es tax forms You are 51 years old and work for employers A and B. 1040 es tax forms Both employers provide group-term life insurance coverage for you for the entire year. 1040 es tax forms Your coverage is $35,000 with employer A and $45,000 with employer B. 1040 es tax forms You pay premiums of $4. 1040 es tax forms 15 a month under the employer B group plan. 1040 es tax forms You figure the amount to include in your income as follows. 1040 es tax forms   Worksheet 1. 1040 es tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated 1. 1040 es tax forms Enter the total amount of your insurance coverage from your employer(s) 1. 1040 es tax forms 80,000 2. 1040 es tax forms Limit on exclusion for employer-provided group-term life insurance coverage 2. 1040 es tax forms 50,000 3. 1040 es tax forms Subtract line 2 from line 1 3. 1040 es tax forms 30,000 4. 1040 es tax forms Divide line 3 by $1,000. 1040 es tax forms Figure to the nearest tenth 4. 1040 es tax forms 30. 1040 es tax forms 0 5. 1040 es tax forms Go to Table 1. 1040 es tax forms Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. 1040 es tax forms . 1040 es tax forms 23 6. 1040 es tax forms Multiply line 4 by line 5 6. 1040 es tax forms 6. 1040 es tax forms 90 7. 1040 es tax forms Enter the number of full months of coverage at this cost. 1040 es tax forms 7. 1040 es tax forms 12 8. 1040 es tax forms Multiply line 6 by line 7 8. 1040 es tax forms 82. 1040 es tax forms 80 9. 1040 es tax forms Enter the premiums you paid per month 9. 1040 es tax forms 4. 1040 es tax forms 15     10. 1040 es tax forms Enter the number of months you paid the premiums 10. 1040 es tax forms 12     11. 1040 es tax forms Multiply line 9 by line 10. 1040 es tax forms 11. 1040 es tax forms 49. 1040 es tax forms 80 12. 1040 es tax forms Subtract line 11 from line 8. 1040 es tax forms Include this amount in your income as wages 12. 1040 es tax forms 33. 1040 es tax forms 00 The total amount to include in income for the cost of excess group-term life insurance is $33. 1040 es tax forms Neither employer provided over $50,000 insurance coverage, so the wages shown on your Forms W-2 do not include any part of that $33. 1040 es tax forms You must add it to the wages shown on your Forms W-2 and include the total on your return. 1040 es tax forms Entire cost excluded. 1040 es tax forms   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. 1040 es tax forms You are permanently and totally disabled and have ended your employment. 1040 es tax forms Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. 1040 es tax forms A charitable organization to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. 1040 es tax forms (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. 1040 es tax forms ) The plan existed on January 1, 1984, and: You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. 1040 es tax forms Entire cost taxed. 1040 es tax forms   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply. 1040 es tax forms The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. 1040 es tax forms You are a key employee and your employer's plan discriminates in favor of key employees. 1040 es tax forms Meals and Lodging You do not include in your income the value of meals and lodging provided to you and your family by your employer at no charge if the following conditions are met. 1040 es tax forms The meals are: Furnished on the business premises of your employer, and Furnished for the convenience of your employer. 1040 es tax forms The lodging is: Furnished on the business premises of your employer, Furnished for the convenience of your employer, and A condition of your employment. 1040 es tax forms (You must accept it in order to be able to properly perform your duties. 1040 es tax forms ) You also do not include in your income the value of meals or meal money that qualifies as a de minimis fringe benefit. 1040 es tax forms See De Minimis (Minimal) Benefits , earlier. 1040 es tax forms Faculty lodging. 1040 es tax forms   If you are an employee of an educational institution or an academic health center and you are provided with lodging that does not meet the three conditions given earlier, you still may not have to include the value of the lodging in income. 1040 es tax forms However, the lodging must be qualified campus lodging, and you must pay an adequate rent. 1040 es tax forms Academic health center. 1040 es tax forms   This is an organization that meets the following conditions. 1040 es tax forms Its principal purpose or function is to provide medical or hospital care or medical education or research. 1040 es tax forms It receives payments for graduate medical education under the Social Security Act. 1040 es tax forms One of its principal purposes or functions is to provide and teach basic and clinical medical science and research using its own faculty. 1040 es tax forms Qualified campus lodging. 1040 es tax forms   Qualified campus lodging is lodging furnished to you, your spouse, or one of your dependents by, or on behalf of, the institution or center for use as a home. 1040 es tax forms The lodging must be located on or near a campus of the educational institution or academic health center. 1040 es tax forms Adequate rent. 1040 es tax forms   The amount of rent you pay for the year for qualified campus lodging is considered adequate if it is at least equal to the lesser of: 5% of the appraised value of the lodging, or The average of rentals paid by individuals (other than employees or students) for comparable lodging held for rent by the educational institution. 1040 es tax forms If the amount you pay is less than the lesser of these amounts, you must include the difference in your income. 1040 es tax forms   The lodging must be appraised by an independent appraiser and the appraisal must be reviewed on an annual basis. 1040 es tax forms Example. 1040 es tax forms Carl Johnson, a sociology professor for State University, rents a home from the university that is qualified campus lodging. 1040 es tax forms The house is appraised at $200,000. 1040 es tax forms The average rent paid for comparable university lodging by persons other than employees or students is $14,000 a year. 1040 es tax forms Carl pays an annual rent of $11,000. 1040 es tax forms Carl does not include in his income any rental value because the rent he pays equals at least 5% of the appraised value of the house (5% × $200,000 = $10,000). 1040 es tax forms If Carl paid annual rent of only $8,000, he would have to include $2,000 in his income ($10,000 − $8,000). 1040 es tax forms Moving Expense Reimbursements In most cases, if your employer pays for your moving expenses (either directly or indirectly) and the expenses would have been deductible if you paid them yourself, the value is not included in your income. 1040 es tax forms See Publication 521 for more information. 1040 es tax forms No-Additional-Cost Services The value of services you receive from your employer for free, at cost, or for a reduced price is not included in your income if your employer: Offers the same service for sale to customers in the ordinary course of the line of business in which you work, and Does not have a substantial additional cost (including any sales income given up) to provide you with the service (regardless of what you paid for the service). 1040 es tax forms In most cases, no-additional-cost services are excess capacity services, such as airline, bus, or train tickets, hotel rooms, and telephone services. 1040 es tax forms Example. 1040 es tax forms You are employed as a flight attendant for a company that owns both an airline and a hotel chain. 1040 es tax forms Your employer allows you to take personal flights (if there is an unoccupied seat) and stay in any one of their hotels (if there is an unoccupied room) at no cost to you. 1040 es tax forms The value of the personal flight is not included in your income. 1040 es tax forms However, the value of the hotel room is included in your income because you do not work in the hotel business. 1040 es tax forms Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. 1040 es tax forms Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. 1040 es tax forms You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. 1040 es tax forms Also, see Financial Counseling Fees , earlier. 1040 es tax forms Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. 1040 es tax forms A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. 1040 es tax forms Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. 1040 es tax forms However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. 1040 es tax forms Exclusion limit. 1040 es tax forms   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. 1040 es tax forms   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. 1040 es tax forms   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. 1040 es tax forms   If the benefits have a value that is more than these limits, the excess must be included in your income. 1040 es tax forms You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. 1040 es tax forms Commuter highway vehicle. 1040 es tax forms   This is a highway vehicle that seats at least six adults (not including the driver). 1040 es tax forms At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). 1040 es tax forms Transit pass. 1040 es tax forms   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. 1040 es tax forms Qualified parking. 1040 es tax forms   This is parking provided to an employee at or near the employer's place of business. 1040 es tax forms It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. 1040 es tax forms It does not include parking at or near the employee's home. 1040 es tax forms Qualified bicycle commuting. 1040 es tax forms   This is reimbursement based on the number of qualified bicycle commuting months for the year. 1040 es tax forms A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. 1040 es tax forms The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. 1040 es tax forms Tuition Reduction You can exclude a qualified tuition reduction from your income. 1040 es tax forms This is the amount of a reduction in tuition: For education (below graduate level) furnished by an educational institution to an employee, former employee who retired or became disabled, or his or her spouse and dependent children. 1040 es tax forms For education furnished to a graduate student at an educational institution if the graduate student is engaged in teaching or research activities for that institution. 1040 es tax forms Representing payment for teaching, research, or other services if you receive the amount under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance program. 1040 es tax forms For more information, see Publication 970. 1040 es tax forms Working Condition Benefits If your employer provides you with a product or service and the cost of it would have been allowable as a business or depreciation deduction if you paid for it yourself, the cost is not included in your income. 1040 es tax forms Example. 1040 es tax forms You work as an engineer and your employer provides you with a subscription to an engineering trade magazine. 1040 es tax forms The cost of the subscription is not included in your income because the cost would have been allowable to you as a business deduction if you had paid for the subscription yourself. 1040 es tax forms Valuation of Fringe Benefits If a fringe benefit is included in your income, the amount included is generally its value determined under the general valuation rule or under the special valuation rules. 1040 es tax forms For an exception, see Group-Term Life Insurance , earlier. 1040 es tax forms General valuation rule. 1040 es tax forms   You must include in your income the amount by which the fair market value of the fringe benefit is more than the sum of: The amount, if any, you paid for the benefit, plus The amount, if any, specifically excluded from your income by law. 1040 es tax forms If you pay fair market value for a fringe benefit, no amount is included in your income. 1040 es tax forms Fair market value. 1040 es tax forms   The fair market value of a fringe benefit is determined by all the facts and circumstances. 1040 es tax forms It is the amount you would have to pay a third party to buy or lease the benefit. 1040 es tax forms This is determined without regard to: Your perceived value of the benefit, or The amount your employer paid for the benefit. 1040 es tax forms Employer-provided vehicles. 1040 es tax forms   If your employer provides a car (or other highway motor vehicle) to you, your personal use of the car is usually a taxable noncash fringe benefit. 1040 es tax forms   Under the general valuation rules, the value of an employer-provided vehicle is the amount you would have to pay a third party to lease the same or a similar vehicle on the same or comparable terms in the same geographic area where you use the vehicle. 1040 es tax forms An example of a comparable lease term is the amount of time the vehicle is available for your use, such as a 1-year period. 1040 es tax forms The value cannot be determined by multiplying a cents-per-mile rate times the number of miles driven unless you prove the vehicle could have been leased on a cents-per-mile basis. 1040 es tax forms Flights on employer-provided aircraft. 1040 es tax forms   Under the general valuation rules, if your flight on an employer-provided piloted aircraft is primarily personal and you control the use of the aircraft for the flight, the value is the amount it would cost to charter the flight from a third party. 1040 es tax forms   If there is more than one employee on the flight, the cost to charter the aircraft must be divided among those employees. 1040 es tax forms The division must be based on all the facts, including which employee or employees control the use of the aircraft. 1040 es tax forms Special valuation rules. 1040 es tax forms   You generally can use a special valuation rule for a fringe benefit only if your employer uses the rule. 1040 es tax forms If your employer uses a special valuation rule, you cannot use a different special rule to value that benefit. 1040 es tax forms You always can use the general valuation rule discussed earlier, based on facts and circumstances, even if your employer uses a special rule. 1040 es tax forms   If you and your employer use a special valuation rule, you must include in your income the amount your employer determines under the special rule minus the sum of: Any amount you repaid your employer, plus Any amount specifically excluded from income by law. 1040 es tax forms The special valuation rules are the following. 1040 es tax forms The automobile lease rule. 1040 es tax forms The vehicle cents-per-mile rule. 1040 es tax forms The commuting rule. 1040 es tax forms The unsafe conditions commuting rule. 1040 es tax forms The employer-operated eating-facility rule. 1040 es tax forms   For more information on these rules, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. 1040 es tax forms    For information on the non-commercial flight and commercial flight valuation rules, see sections 1. 1040 es tax forms 61-21(g) and 1. 1040 es tax forms 61-21(h) of the regulations. 1040 es tax forms Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. 1040 es tax forms (Your employer can tell you whether your retirement plan is qualified. 1040 es tax forms ) However, the cost of life insurance coverage included in the plan may have to be included. 1040 es tax forms See Group-Term Life Insurance , earlier, under Fringe Benefits. 1040 es tax forms If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. 1040 es tax forms However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. 1040 es tax forms For information on distributions from retirement plans, see Publication 575 (or Publication 721, Tax Guide to U. 1040 es tax forms S. 1040 es tax forms Civil Service Retirement Benefits, if you are a federal employee or retiree). 1040 es tax forms Elective Deferrals If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. 1040 es tax forms The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. 1040 es tax forms An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. 1040 es tax forms However, it is included in wages subject to social security and Medicare taxes. 1040 es tax forms Elective deferrals include elective contributions to the following retirement plans. 1040 es tax forms Cash or deferred arrangements (section 401(k) plans). 1040 es tax forms The Thrift Savings Plan for federal employees. 1040 es tax forms Salary reduction simplified employee pension plans (SARSEP). 1040 es tax forms Savings incentive match plans for employees (SIMPLE plans). 1040 es tax forms Tax-sheltered annuity plans (403(b) plans). 1040 es tax forms Section 501(c)(18)(D) plans. 1040 es tax forms (But see Reporting by employer , later. 1040 es tax forms ) Section 457 plans. 1040 es tax forms Qualified automatic contribution arrangements. 1040 es tax forms   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. 1040 es tax forms You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. 1040 es tax forms The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. 1040 es tax forms   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. 1040 es tax forms Overall limit on deferrals. 1040 es tax forms   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3), earlier. 1040 es tax forms The specific plan limits for the plans listed in (4) through (7), earlier, are discussed later. 1040 es tax forms Amounts deferred under specific plan limits are part of the overall limit on deferrals. 1040 es tax forms   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. 1040 es tax forms However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. 1040 es tax forms Catch-up contributions. 1040 es tax forms   You may be allowed catch-up contributions (additional elective deferrals) if you are age 50 or older by the end of your tax year. 1040 es tax forms For more information about catch-up contributions to 403(b) plans, see chapter 6 of Publication 571, Tax Sheltered Annuity Plans. 1040 es tax forms   For more information about additional elective deferrals to: SEPs (SARSEPs), see Salary Reduction Simplified Employee Pension in chapter 2 of Publication 560, Retirement Plans for Small Business. 1040 es tax forms SIMPLE plans, see How Much Can Be Contributed on Your Behalf? in chapter 3 of Publication 590. 1040 es tax forms Section 457 plans, see Limit for deferrals under section 457 plans , later. 1040 es tax forms Limit for deferrals under SIMPLE plans. 1040 es tax forms   If you are a participant in a SIMPLE plan, you generally should not have deferred more than $12,000 in 2013. 1040 es tax forms Amounts you defer under a SIMPLE plan count toward the overall limit ($17,500 for 2013) and may affect the amount you can defer under other elective deferral plans. 1040 es tax forms Limit for tax-sheltered annuities. 1040 es tax forms   If you are a participant in a tax-sheltered annuity plan (403(b) plan), the limit on elective deferrals for 2013 generally is $17,500. 1040 es tax forms However, if you have at least 15 years of service with a public school system, a hospital, a home health service agency, a health and welfare service agency, a church, or a convention or association of churches (or associated organization), the limit on elective deferrals is increased by the least of the following amounts. 1040 es tax forms $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in earlier years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior tax years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. 1040 es tax forms   If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013. 1040 es tax forms   For more information, see Publication 571. 1040 es tax forms Limit for deferral under section 501(c)(18) plans. 1040 es tax forms   If you are a participant in a section 501(c)(18) plan (a trust created before June 25, 1959, funded only by employee contributions), you should have deferred no more than the lesser of $7,000 or 25% of your compensation. 1040 es tax forms Amounts you defer under a section 501(c)(18) plan count toward the overall limit ($17,500 in 2013) and may affect the amount you can defer under other elective deferral plans. 1040 es tax forms Limit for deferrals under section 457 plans. 1040 es tax forms   If you are a participant in a section 457 plan (a deferred compensation plan for employees of state or local governments or tax-exempt organizations), you should have deferred no more than the lesser of your includible compensation or $17,500 in 2013. 1040 es tax forms However, if you are within 3 years of normal retirement age, you may be allowed an increased limit if the plan allows it. 1040 es tax forms See Increased limit , later. 1040 es tax forms Includible compensation. 1040 es tax forms   This is the pay you received for the year from the employer who maintained the section 457 plan. 1040 es tax forms In most cases, it includes all the following payments. 1040 es tax forms Wages and salaries. 1040 es tax forms Fees for professional services. 1040 es tax forms The value of any employer-provided qualified transportation fringe benefit (defined under Transportation , earlier) that is not included in your income. 1040 es tax forms Other amounts received (cash or noncash) for personal services you performed, including, but not limited to, the following items. 1040 es tax forms Commissions and tips. 1040 es tax forms Fringe benefits. 1040 es tax forms Bonuses. 1040 es tax forms Employer contributions (elective deferrals) to: The section 457 plan. 1040 es tax forms Qualified cash or deferred arrangements (section 401(k) plans) that are not included in your income. 1040 es tax forms A salary reduction simplified employee pension (SARSEP). 1040 es tax forms A tax-sheltered annuity (section 403(b) plan). 1040 es tax forms A savings incentive match plan for employees (SIMPLE plan). 1040 es tax forms A section 125 cafeteria plan. 1040 es tax forms   Instead of using the amounts listed earlier to determine your includible compensation, your employer can use any of the following amounts. 1040 es tax forms Your wages as defined for income tax withholding purposes. 1040 es tax forms Your wages as reported in box 1 of Form W-2. 1040 es tax forms Your wages that are subject to social security withholding (including elective deferrals). 1040 es tax forms Increased limit. 1040 es tax forms   During any, or all, of the last 3 years ending before you reach normal retirement age under the plan, your plan may provide that your limit is the lesser of: Twice the annual limit ($35,000 for 2013), or The basic annual limit plus the amount of the basic limit not used in prior years (only allowed if not using age 50 or over catch-up contributions). 1040 es tax forms Catch-up contributions. 1040 es tax forms   You generally can have additional elective deferrals made to your governmental section 457 plan if: You reached age 50 by the end of the year, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions. 1040 es tax forms If you qualify, your limit can be the lesser of your includible compensation or $17,500, plus $5,500. 1040 es tax forms However, if you are within 3 years of retirement age and your plan provides the increased limit, discussed earlier, that limit may be higher. 1040 es tax forms Designated Roth contributions. 1040 es tax forms   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. 1040 es tax forms Designated Roth contributions are treated as elective deferrals, except that they are included in income. 1040 es tax forms Your retirement plan must maintain separate accounts and recordkeeping for the designated Roth contributions. 1040 es tax forms   Qualified distributions from a Roth plan are not included in income. 1040 es tax forms In most cases, a distribution made before the end of the 5-tax-year period beginning with the first tax year for which you made a designated Roth contribution to the plan is not a qualified distribution. 1040 es tax forms Reporting by employer. 1040 es tax forms   Your employer generally should not include elective deferrals in your wages in box 1 of Form W-2. 1040 es tax forms Instead, your employer should mark the Retirement plan checkbox in box 13 and show the total amount deferred in box 12. 1040 es tax forms Section 501(c)(18)(D) contributions. 1040 es tax forms   Wages shown in box 1 of your Form W-2 should not have been reduced for contributions you made to a section 501(c)(18)(D) retirement plan. 1040 es tax forms The amount you contributed should be identified with code “H” in box 12. 1040 es tax forms You may deduct the amount deferred subject to the limits that apply. 1040 es tax forms Include your deduction in the total on Form 1040, line 36. 1040 es tax forms Enter the amount and “501(c)(18)(D)” on the dotted line next to line 36. 1040 es tax forms Designated Roth contributions. 1040 es tax forms    These contributions are elective deferrals but are included in your wages in box 1 of Form W-2. 1040 es tax forms Designated Roth contributions to a section 401(k) plan are reported using code AA in box 12, or, for section 403(b) plans, code BB in box 12. 1040 es tax forms Excess deferrals. 1040 es tax forms   If your deferrals exceed the limit, you must notify your plan by the date required by the plan. 1040 es tax forms If the plan permits, the excess amount will be distributed to you. 1040 es tax forms If you participate in more than one plan, you can have the excess paid out of any of the plans that permit these distributions. 1040 es tax forms You must notify each plan by the date required by that plan of the amount to be paid from that particular plan. 1040 es tax forms The plan then must pay you the amount of the excess, along with any income earned on that amount, by April 15 of the following year. 1040 es tax forms   You must include the excess deferral in your income for the year of the deferral unless you have an excess deferral of a designated Roth contribution. 1040 es tax forms File Form 1040 to add the excess deferral amount to your wages on line 7. 1040 es tax forms Do not use Form 1040A or Form 1040EZ to report excess deferral amounts. 1040 es tax forms Excess not distributed. 1040 es tax forms   If you do not take out the excess amount, you cannot include it in the cost of the contract even though you included it in your income. 1040 es tax forms Therefore, you are taxed twice on the excess deferral left in the plan—once when you contribute it, and again when you receive it as a distribution. 1040 es tax forms Excess distributed to you. 1040 es tax forms   If you take out the excess after the year of the deferral and you receive the corrective distribution by April 15 of the following year, do not include it in income again in the year you receive it. 1040 es tax forms If you receive it later, you must include it in income in both the year of the deferral and the year you receive it. 1040 es tax forms Any income on the excess deferral taken out is taxable in the tax year in which you take it out. 1040 es tax forms If you take out part of the excess deferral and the income on it, allocate the distribution proportionately between the excess deferral and the income. 1040 es tax forms    You should receive a Form 1099-R for the year in which the excess deferral is distributed to you. 1040 es tax forms Use the following rules to report a corrective distribution shown on Form 1099-R for 2013. 1040 es tax forms If the distribution was for a 2013 excess deferral, your Form 1099-R should have the code “8” in box 7. 1040 es tax forms Add the excess deferral amount to your wages on your 2013 tax return. 1040 es tax forms If the distribution was for a 2013 excess deferral to a designated Roth account, your Form 1099-R should have code “B” in box 7. 1040 es tax forms Do not add this amount to your wages on your 2013 return. 1040 es tax forms If the distribution was for a 2012 excess deferral, your Form 1099-R should have the code “P” in box 7. 1040 es tax forms If you did not add the excess deferral amount to your wages on your 2012 tax return, you must file an amended return on Form 1040X, Amended U. 1040 es tax forms S. 1040 es tax forms Individual Income Tax Return. 1040 es tax forms If you did not receive the distribution by April 15, 2013, you also must add it to your wages on your 2013 tax return. 1040 es tax forms If the distribution was for the income earned on an excess deferral, your Form 1099-R should have the code “8” in box 7. 1040 es tax forms Add the income amount to your wages on your 2013 income tax return, regardless of when the excess deferral was made. 1040 es tax forms Report a loss on a corrective distribution of an excess deferral in the year the excess amount (reduced by the loss) is distributed to you. 1040 es tax forms Include the loss as a negative amount on Form 1040, line 21 and identify it as “Loss on Excess Deferral Distribution. 1040 es tax forms ”    Even though a corrective distribution of excess deferrals is reported on Form 1099-R, it is not otherwise treated as a distribution from the plan. 1040 es tax forms It cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. 1040 es tax forms Excess Contributions If you are a highly compensated employee, the total of your elective deferrals and other contributions made for you for any year under a section 401(k) plan or SARSEP can be, as a percentage of pay, no more than 125% of the average deferral percentage (ADP) of all eligible non-highly compensated employees. 1040 es tax forms If the total contributed to the plan is more than the amount allowed under the ADP test, the excess contributions must be either distributed to you or recharacterized as after-tax employee contributions by treating them as distributed to you and then contributed by you to the plan. 1040 es tax forms You must include the excess contributions in your income as wages on Form 1040, line 7. 1040 es tax forms You cannot use Form 1040A or Form 1040EZ to report excess contribution amounts. 1040 es tax forms If you receive a corrective distribution of excess contributions (and allocable income), it is included in your income in the year of the distribution. 1040 es tax forms The allocable income is the amount of gain or loss through the end of the plan year for which the contribution was made that is allocable to the excess contributions. 1040 es tax forms You should receive a Form 1099-R for the year the excess contributions are distributed to you. 1040 es tax forms Add the distribution to your wages for that year. 1040 es tax forms Even though a corrective distribution of excess contributions is reported on Form 1099-R, it is not otherwise treated as a distribution from the plan. 1040 es tax forms It cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. 1040 es tax forms Excess Annual Additions The amount contributed in 2013 to a defined contribution plan is generally limited to the lesser of 100% of your compensation or $51,000. 1040 es tax forms Under certain circumstances, contributions that exceed these limits (excess annual additions) may be corrected by a distribution of your elective deferrals or a return of your after-tax contributions and earnings from these contributions. 1040 es tax forms A corrective payment of excess annual additions consisting of elective deferrals or earnings from your after-tax contributions is fully taxable in the year paid. 1040 es tax forms A corrective payment consisting of your after-tax contributions is not taxable. 1040 es tax forms If you received a corrective payment of excess annual additions, you should receive a separate Form 1099-R for the year of the payment with the code “E” in box 7. 1040 es tax forms Report the total payment shown in box 1 of Form 1099-R on line 16a of Form 1040 or line 12a of Form 1040A. 1040 es tax forms Report the taxable amount shown in box 2a of Form 1099-R on line 16b of Form 1040 or line 12b of Form 1040A. 1040 es tax forms Even though a corrective distribution of excess annual additions is reported on Form 1099-R, it is not otherwise treated as a distribution from the plan. 1040 es tax forms It cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. 1040 es tax forms Stock Options If you receive an option to buy or sell stock or other property as payment for your services, you may have income when you receive the option (the grant), when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option or property acquired through exercise of the option. 1040 es tax forms The timing, type, and amount of income inclusion depend on whether you receive a nonstatutory stock option or a statutory stock option. 1040 es tax forms Your employer can tell you which kind of option you hold. 1040 es tax forms Nonstatutory Stock Options Grant of option. 1040 es tax forms   If you are granted a nonstatutory stock option, you may have income when you receive the option. 1040 es tax forms The amount of income to include and the time to include it depend on whether the fair market value of the option can be readily determined. 1040 es tax forms The fair market value of an option can be readily determined if it is actively traded on an established market. 1040 es tax forms    The fair market value of an option that is not traded on an established market can be readily determined only if all of the following conditions exist. 1040 es tax forms You can transfer the option. 1040 es tax forms You can exercise the option immediately in full. 1040 es tax forms The option or the property subject to the option is not subject to any condition or restriction (other than a condition to secure payment of the purchase price) that has a significant effect on the fair market value of the option. 1040 es tax forms The fair market value of the option privilege can be readily determined. 1040 es tax forms The option privilege for an option to buy is the opportunity to benefit during the option's exercise period from any increase in the value of property subject to the option without risking any capital. 1040 es tax forms For example, if during the exercise period the fair market value of stock subject to an option is greater than the option's exercise price, a profit may be realized by exercising the option and immediately selling the stock at its higher value. 1040 es tax forms The option privilege for an option to sell is the opportunity to benefit during the exercise period from a decrease in the value of the property subject to the option. 1040 es tax forms If you or a member of your family is an officer, director, or more-than-10% owner of an expatriated corporation, you may owe an excise tax on the value of nonstatutory options and other stock-based compensation from that corporation. 1040 es tax forms For more information on the excise tax, see Internal Revenue Code section 4985. 1040 es tax forms Option with readily determinable value. 1040 es tax forms   If you receive a nonstatutory stock option that has a readily determinable fair market value at the time it is granted to you, the option is treated like other property received as compensation. 1040 es tax forms See Restricted Property , later, for rules on how much income to include and when to include it. 1040 es tax forms However, the rule described in that discussion for choosing to include the value of property in your income for the year of the transfer does not apply to a nonstatutory option. 1040 es tax forms Option without readily determinable value. 1040 es tax forms   If the fair market value of the option is not readily determinable at the time it is granted to you (even if it is determined later), you do not have income until you exercise or transfer the option. 1040 es tax forms    Exercise or transfer of option. 1040 es tax forms   When you exercise a nonstatutory stock option, the amount to include in your income depends on whether the option had a readily determinable value. 1040 es tax forms Option with readily determinable value. 1040 es tax forms   When you exercise a nonstatutory stock option that had a readily determinable value at the time the option was granted, you do not have to include any amount in income. 1040 es tax forms Option without readily determinable value. 1040 es tax forms   When you exercise a nonstatutory stock option that did not have a readily determinable value at the time the option was granted, the restricted prope
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Understanding Your CP211E Notice

We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, didn't meet one or more of the requirements.


Your request didn’t meet one or more of the requirements:

  • Postmark your request by the previously established due date.
  • Have your request signed by an authorized person.
  • Deposit estimated tax due by the previously established due date.
  • Show reasonable cause for requiring another extension.
  • Establish reasons that prevented you from filing by the extended due date.

Your previous due date still applies.


What you need to do

  • File your required Exempt Organization Return immediately to limit any late filing penalties. If your Exempt Organization Return is filed after the due date of the return (including any extensions), the return is considered late and subject to late filing penalties.
  • We encourage you to use electronic filing – the fastest and easiest way to file.

You may want to

  • Visit www.irs.gov/Charities-&-Non-Profits to learn about approved e-File providers, what types of returns can be filed electronically, and whether you are required to file electronically.

Answers to Common Questions

Q. Where can I go for more information about tax-exempt organizations?

A. For more information on Employee Benefit Plans, see Tax Information for Charities & Other Non-Profits.

Q. Can I get help over the phone?

A. If you have questions and/or need help, you can call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.


Tips for next year

Be sure to sign and mail your Form 8868 with a reason you need an additional 3-month extension on or before the due date of your first extension.

Page Last Reviewed or Updated: 24-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040 Es Tax Forms

1040 es tax forms 32. 1040 es tax forms   Crédito por Gastos del Cuidado de Menores y Dependientes Table of Contents Recordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. 1040 es tax forms Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Recordatorios Se necesita un Número de Identificación del Contribuyente (TIN, por sus siglas en inglés) para cada persona calificada. 1040 es tax forms  Tiene que incluir el nombre y el número de identificación del contribuyente (el cual suele ser el número de Seguro Social) de cada persona calificada en la línea 2 del Formulario 2441. 1040 es tax forms Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. 1040 es tax forms Podría verse obligado a pagar los impuestos sobre la nómina. 1040 es tax forms  Si le paga a alguien para que venga a cuidar de su dependiente o de su cónyuge en su casa, puede que a usted se le considere un empleador de empleados domésticos, que deba pagar impuestos sobre la nómina. 1040 es tax forms Por lo general, no se le considera un empleador de empleados domésticos si la persona que cuida de su dependiente o de su cónyuge lleva a cabo este servicio en su propio domicilio (él de dicha persona) o en su lugar de negocios. 1040 es tax forms Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. 1040 es tax forms Introduction Este capítulo trata del crédito por gastos de cuidado de menores y dependientes y trata los siguientes temas: Los requisitos que uno tiene que reunir para reclamar el crédito. 1040 es tax forms Cómo calcular el crédito. 1040 es tax forms Cómo reclamar el crédito. 1040 es tax forms Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. 1040 es tax forms Quizás pueda reclamar el crédito por gastos del cuidado de menores y dependientes si le paga a alguien para que cuide a un dependiente menor de 13 años de edad, o a su cónyuge o dependiente incapacitado que no pueda cuidar de sí mismo. 1040 es tax forms El crédito puede ser hasta el 35% de sus gastos. 1040 es tax forms Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. 1040 es tax forms Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. 1040 es tax forms Beneficios para el cuidado de dependientes. 1040 es tax forms   Si usted recibió de su empleador algún beneficio durante el año que era para el cuidado de dependientes, usted quizás pueda excluir de sus ingresos una parte o el total de dicho beneficio. 1040 es tax forms Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. 1040 es tax forms Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. 1040 es tax forms Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 503 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés 926 Household Employer's Tax Guide (Guía de impuestos para empleadores de empleados domésticos), en inglés Formulario (e Instrucciones) 2441 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés Anexo H (Formulario 1040) Household Employment Taxes (Impuestos sobre la nómina correspondiente a empleados domésticos), en inglés W-7(SP) Solicitud del Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos W-10 Dependent Care Provider's Identification and Certification (Identificación y certificación del proveedor del cuidado de dependientes), en inglés Requisitos Para Reclamar el Crédito Para poder reclamar el crédito por gastos del cuidado de menores y dependientes, usted tiene que presentar el Formulario 1040 o el Formulario 1040A, pero no el Formulario 1040EZ y, además, cumplir todos los requisitos siguientes: El cuidado tiene que ser provisto a una, o más de una, persona calificada; la cual debe estar identificada en el Formulario 2441, Child and Dependent Care Expenses (Gastos del Cuidado de Menores y Dependientes), en inglés. 1040 es tax forms Vea más adelante Requisitos de la Persona Calificada . 1040 es tax forms Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. 1040 es tax forms Sin embargo, vea más adelante el tema Regla para cónyuge estudiante o cónyuge incapacitado para cuidar de sí mismo bajo Requisito del Ingreso del Trabajo. 1040 es tax forms Tiene que pagar gastos del cuidado de menores y dependientes para que usted (y su cónyuge, si presentan una declaración conjunta) pueda trabajar o buscar trabajo. 1040 es tax forms Vea más adelante Requisito de Gastos Relacionados con el Trabajo . 1040 es tax forms Tiene que hacer los pagos por gastos del cuidado de menores y dependientes a alguien que ni usted ni su cónyuge puedan declarar como dependiente. 1040 es tax forms Si le hace pagos a su hijo, dicho hijo no puede ser su dependiente y éste tiene que tener 19 años de edad o más al final del año. 1040 es tax forms Los pagos no se le pueden hacer: A su cónyuge ni Al padre o madre de la persona calificada, si éste es su hijo y tiene menos de 13 años de edad. 1040 es tax forms Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . 1040 es tax forms Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. 1040 es tax forms Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. 1040 es tax forms Vea Requisito de la Declaración Conjunta , más adelante. 1040 es tax forms Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. 1040 es tax forms Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . 1040 es tax forms Si excluye o deduce beneficios de un plan de beneficios para el cuidado de dependientes provisto para ese propósito, la cantidad total que excluya o deduzca tiene que ser menos de la cantidad límite de dólares por gastos calificados (por lo general, $3,000 si se trata de una persona calificada que recibió el cuidado, o $6,000 si el cuidado fue para dos o más personas calificadas). 1040 es tax forms Si el cuidado fue para dos o más personas calificadas, la cantidad que excluya o deduzca siempre será menos del límite de dólares, ya que la cantidad total que puede excluir o deducir está limitada a $5,000. 1040 es tax forms Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. 1040 es tax forms Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. 1040 es tax forms Requisitos de la Persona Calificada Los gastos del cuidado de menores y dependientes tienen que haberse incurrido por el cuidado de una o más personas calificadas. 1040 es tax forms Una persona calificada es: Un hijo calificado que es su dependiente y que tenía menos de 13 años de edad cuando se le prestó el cuidado (pero vea Hijo de padres divorciados o separados o que viven aparte , más adelante) Su cónyuge que no estaba física o mentalmente capaz de cuidar de sí mismo y que vivió con usted por más de la mitad del año o Una persona que no estaba física o mentalmente capaz de cuidar de sí misma, vivió con usted por más de la mitad del año y: Era su dependiente o Hubiera sido su dependiente excepto que: recibió $3,900 o más de ingresos brutos, presentó una declaración conjunta o usted, o su cónyuge si presentaron una declaración conjunta, pudo ser declarado como dependiente en la declaración de impuestos del año 2013 de otra persona. 1040 es tax forms Definición de dependiente. 1040 es tax forms   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. 1040 es tax forms Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). 1040 es tax forms Hijo calificado. 1040 es tax forms   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. 1040 es tax forms Información adicional. 1040 es tax forms   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. 1040 es tax forms Persona que no estaba física o mentalmente capaz de cuidar de sí misma. 1040 es tax forms   Las personas que no pueden vestirse, lavarse o alimentarse por sí solas debido a problemas físicos o mentales son consideradas incapacitadas para cuidar de sí mismas. 1040 es tax forms También se consideran incapacitadas para cuidar de sí mismas las personas que tienen que ser cuidadas en todo momento para impedir que se lastimen a sí mismas o a los demás. 1040 es tax forms Figura 32–A. 1040 es tax forms ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. 1040 es tax forms   Se determina si una persona reúne o no los requisitos a diario. 1040 es tax forms Por ejemplo, si la persona por la cual usted paga los gastos del cuidado de menores y dependientes deja de reunir los requisitos el 16 de septiembre, cuente sólo los gastos hasta el 15 de septiembre, inclusive. 1040 es tax forms Vea también Límite annual bajo Límite de Dinero , más adelante. 1040 es tax forms Nacimiento o fallecimiento de una persona que reúna los demás requisitos. 1040 es tax forms   Al determinar si una persona es persona calificada, se considera que una persona que nació o falleció en 2013 vivió con usted durante más de la mitad del año 2013 si su vivienda (la de usted) fue la vivienda de dicha persona más de la mitad del tiempo que estuvo viva en 2013. 1040 es tax forms Número de identificación del contribuyente. 1040 es tax forms   Tiene que incluir en su declaración el nombre y el número de identificación del contribuyente (generalmente es el número del Seguro Social) de la(s) persona(s) calificada(s). 1040 es tax forms Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. 1040 es tax forms Número de identificación de contribuyente individual para extranjeros. 1040 es tax forms   Si la persona calificada es extranjero residente, o extranjero no residente que no tiene y no puede obtener un número del Seguro Social (SSN, por sus siglas en inglés), use el número de identificación de contribuyente (ITIN, por sus siglas en inglés) de esa persona. 1040 es tax forms El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. 1040 es tax forms Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). 1040 es tax forms   El ITIN se utiliza solamente para propósitos tributarios. 1040 es tax forms El mismo no le da al portador el derecho de recibir beneficios del Seguro Social ni cambia el estado del portador en cuanto a empleo o estado migratorio, de acuerdo con las leyes de los Estados Unidos. 1040 es tax forms Número de identificación del contribuyente en proceso de adopción. 1040 es tax forms   Si la persona calificada es un hijo que ha sido puesto a cargo de usted para adopción y para el cual usted no tiene un SSN, tiene que obtener un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés) para el hijo. 1040 es tax forms Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. 1040 es tax forms S. 1040 es tax forms Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. 1040 es tax forms Hijo de padres divorciados o separados o que viven aparte. 1040 es tax forms   Aunque no pueda declarar a su hijo como dependiente, su hijo es tratado como su persona calificada si: El hijo tenía menos de 13 años de edad o estaba física o mentalmente incapacitado para cuidar de sí mismo, El hijo recibió más de la mitad de la manutención durante el año natural de parte de uno o ambos padres que son divorciados, o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, están separados conforme a un acuerdo de separación judicial escrito, o vivieron aparte en todo momento durante los últimos 6 meses del año natural, El hijo estuvo bajo la custodia de uno o ambos padres durante más de la mitad del año y Usted era el padre o madre que tuvo custodia. 1040 es tax forms   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. 1040 es tax forms Si el hijo estaba con cada padre una cantidad igual de noches, el padre con custodia es aquél que tiene el ingreso bruto ajustado mayor. 1040 es tax forms Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. 1040 es tax forms   El padre que no tiene custodia del hijo no puede tratarle a éste como su persona calificada, a pesar de que tenga derecho para reclamarle al hijo como dependiente conforme a las reglas especiales para hijos de padres divorciados o separados. 1040 es tax forms Requisito del Ingreso del Trabajo Para reclamar el crédito, usted (y su cónyuge, si presenta una declaración conjunta) tiene que haber recibido ingreso del trabajo durante el año. 1040 es tax forms Ingreso del trabajo. 1040 es tax forms   El ingreso del trabajo incluye sueldos, salarios, propinas, cualquier otra retribución tributable recibida como empleado, y los ingresos netos del trabajo por cuenta propia. 1040 es tax forms Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. 1040 es tax forms El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. 1040 es tax forms   Generalmente, sólo se incluye esa compensación que es tributable. 1040 es tax forms Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. 1040 es tax forms Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. 1040 es tax forms (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). 1040 es tax forms Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. 1040 es tax forms Miembros de ciertas religiones opuestas al Seguro Social. 1040 es tax forms   Esas personas que son miembros de ciertas religiones que se oponen a participar en programas de la Ley del Seguro Social y que tienen un formulario aprobado por el IRS que excluya ciertos ingresos de los impuestos del Seguro Social y Medicare pueden tratar ciertos ingresos como si no fueran ingresos del trabajo, para este propósito. 1040 es tax forms Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. 1040 es tax forms Ingreso no derivado del trabajo. 1040 es tax forms   El ingreso del trabajo no incluye: Pensiones y anualidades, Beneficios del Seguro Social ni beneficios de jubilación para empleados ferroviarios, Compensación del seguro obrero, Intereses ni dividendos, Compensación por desempleo, Becas de estudios ni becas de desarrollo profesional, salvo las que se declaren en el Formulario W-2 pagadas a usted por haber trabajado en la enseñanza o por algún otro servicio, Pagos por trabajo requerido por el bienestar social no sujetos a impuesto, Pagos de manutención para hijos menores que usted haya recibido, Ingreso de extranjeros no residentes no relacionado con una ocupación o negocio estadounidense, o Toda cantidad recibida por trabajo hecho mientras estaba recluido en una institución penal. 1040 es tax forms Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. 1040 es tax forms   Se considera que su cónyuge tiene ingreso del trabajo en cualquier mes en que el mismo: Sea estudiante a tiempo completo o No esté física o mentalmente capaz de cuidar de sí mismo. 1040 es tax forms Su cónyuge también tiene que vivir con usted durante más de la mitad del año. 1040 es tax forms   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. 1040 es tax forms Usted puede ser tratado como si hubiera obtenido ingreso del trabajo por cualquier mes en el que es un estudiante a tiempo completo o no es capaz de cuidar de sí mismo. 1040 es tax forms   Calcule el ingreso del trabajo del cónyuge que no trabaja, descrito en los apartados (1) o (2) anteriores, tal como se indica más adelante en la sección titulada Límite del Ingreso del Trabajo . 1040 es tax forms   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. 1040 es tax forms Si, en el mismo mes, ni usted ni su cónyuge trabajan, pero son estudiantes a tiempo completo o no están física o mentalmente capaces de cuidar de sí mismos, se considera que solamente uno de ustedes ha recibido ingreso del trabajo en ese mes. 1040 es tax forms Estudiante a tiempo completo. 1040 es tax forms   Se considera que usted es estudiante a tiempo completo si se ha matriculado en una escuela por el número de horas o cursos que la misma considere asistencia a tiempo completo. 1040 es tax forms Tiene que haber sido estudiante a tiempo completo durante alguna parte de cada uno de un mínimo de 5 meses del año natural durante el año. 1040 es tax forms Dichos meses no tienen que ser consecutivos. 1040 es tax forms Escuela. 1040 es tax forms   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. 1040 es tax forms No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. 1040 es tax forms Requisito de Gastos Relacionados con el Trabajo Los gastos de cuidado de menores y dependientes tienen que estar relacionados con el trabajo para que usted tenga derecho al crédito. 1040 es tax forms Los gastos se consideran relacionados con el trabajo solamente si se cumplen las dos condiciones siguientes: Le permiten a usted (y a su cónyuge si presentan una declaración conjunta) trabajar o buscar trabajo. 1040 es tax forms Son para el cuidado de una persona calificada. 1040 es tax forms Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. 1040 es tax forms Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. 1040 es tax forms A un cónyuge se le considera empleado durante cualquier mes en que sea estudiante a tiempo completo o esté física o mentalmente incapaz de cuidar de sí mismo. 1040 es tax forms Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. 1040 es tax forms Su empleo puede ser a tiempo completo o a tiempo parcial. 1040 es tax forms También se le considera empleado si está buscando trabajo activamente. 1040 es tax forms Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. 1040 es tax forms Vea Requisito del Ingreso del Trabajo , anteriormente. 1040 es tax forms Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. 1040 es tax forms Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. 1040 es tax forms Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. 1040 es tax forms Ejemplo 1. 1040 es tax forms El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. 1040 es tax forms Ejemplo 2. 1040 es tax forms Usted trabaja durante el día. 1040 es tax forms Su cónyuge trabaja por la noche y duerme por el día. 1040 es tax forms Usted paga por el cuidado de su hijo de 5 años de edad durante las horas en las que usted trabaja y su cónyuge duerme. 1040 es tax forms Estos gastos se consideran gastos de trabajo. 1040 es tax forms Trabajo voluntario. 1040 es tax forms    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. 1040 es tax forms Trabajo parte del año. 1040 es tax forms   Si trabaja o busca trabajo activamente durante solamente parte del período cubierto por los gastos, entonces tiene que calcular los gastos de cada día. 1040 es tax forms Por ejemplo, si trabaja todo el año y sus gastos de cuidado son de $250 al mes ($3,000 para el año), todos los gastos están relacionados con el trabajo. 1040 es tax forms Sin embargo, si trabaja o busca trabajo por sólo 2 meses y 15 días durante el año y paga gastos de $250 al mes, sus gastos relacionados con el trabajo se limitan a $625 (2 meses y medio x $250). 1040 es tax forms Ausencia temporal del trabajo. 1040 es tax forms   En caso de una ausencia temporal y breve del trabajo, como vacaciones o una enfermedad leve, no tiene que calcular los gastos por cada día, si le resulta de todos modos necesario pagar por cuidados durante ese período. 1040 es tax forms En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. 1040 es tax forms   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. 1040 es tax forms Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. 1040 es tax forms Ejemplo. 1040 es tax forms Para poder trabajar, usted paga a una niñera para que cuide de su hijo de 2 años e hija de 4 años de edad. 1040 es tax forms Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. 1040 es tax forms Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. 1040 es tax forms La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. 1040 es tax forms Trabajo a tiempo parcial. 1040 es tax forms   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. 1040 es tax forms No obstante, si tiene que pagar por cuidados semanal o mensualmente, o de algún otro modo que incluya días trabajados y no trabajados, puede calcular el crédito incluyendo los gastos que pagó por los días no trabajados. 1040 es tax forms Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. 1040 es tax forms Ejemplo 1. 1040 es tax forms Trabaja 3 días a la semana. 1040 es tax forms Mientras trabaja, le cuidan a su hijo de 6 años de edad en un centro de cuidados para dependientes, que cumple todos los reglamentos estatales y locales. 1040 es tax forms El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. 1040 es tax forms A su hijo le cuidan en el centro 5 días a la semana. 1040 es tax forms Los gastos relacionados con el trabajo se limitan a $150 a la semana. 1040 es tax forms Ejemplo 2. 1040 es tax forms Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. 1040 es tax forms El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. 1040 es tax forms Cuidado de una Persona Calificada Para tener gastos que se consideran relacionados con el trabajo, tiene que haber incurrido en los mismos para proveer cuidados a una persona calificada. 1040 es tax forms No se le requiere escoger la manera más barata de proveer dichos cuidados. 1040 es tax forms El costo de un proveedor de cuidados remunerado podría ser un gasto por cuidar de una persona calificada aun si se pudiera haber conseguido otro proveedor de cuidados sin costo alguno. 1040 es tax forms Se considera que los gastos son para el cuidado de una persona calificada sólo si el motivo prinicipal de dichos gastos es el bienestar y la protección de esa persona. 1040 es tax forms Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. 1040 es tax forms Vea Servicios domésticos , más adelante. 1040 es tax forms Gastos que no son por cuidados. 1040 es tax forms   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. 1040 es tax forms Sin embargo, puede incluir cantidades pequeñas pagadas por estos artículos si las mismas están relacionadas con el costo del cuidado de la persona calificada, y no se pueden separar de dicho costo. 1040 es tax forms   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. 1040 es tax forms Educación. 1040 es tax forms   Los gastos incurridos por un niño que está en una guardería infantil, un parvulario o programas similares para niños que estén por debajo del nivel de kindergarten, se consideran gastos de cuidado. 1040 es tax forms Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. 1040 es tax forms No use estos gastos para calcular el crédito. 1040 es tax forms   Sin embargo, los gastos de cuidado del niño antes o después de la escuela si asiste al kindergarten o a un grado superior podrían considerarse gastos por cuidado de dependientes. 1040 es tax forms   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. 1040 es tax forms Ejemplo 1. 1040 es tax forms Usted lleva a su hijo de 3 años de edad a una guardería infantil que provee almuerzo y actividades educativas como parte de su servicio de cuidado para niños de edad preescolar. 1040 es tax forms El almuerzo y las actividades educativas están relacionados con el cuidado de su hijo y el costo de los mismos no se puede separar del costo del cuidado. 1040 es tax forms Puede incluir el costo total cuando calcule el crédito. 1040 es tax forms Ejemplo 2. 1040 es tax forms Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. 1040 es tax forms Sólo la parte del gasto de la escuela de internado que corresponde al cuidado de su hijo se considera un gasto relacionado con el trabajo. 1040 es tax forms Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. 1040 es tax forms No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. 1040 es tax forms Cuidado fuera de su domicilio. 1040 es tax forms   Puede incluir el costo del cuidado provisto fuera de su domicilio si dicho cuidado es para un dependiente que tenga menos de 13 años de edad o alguna otra persona calificada que habitualmente pasa por lo menos 8 horas al día en la casa de usted. 1040 es tax forms Centro de cuidado para dependientes. 1040 es tax forms   Puede incluir el costo de cuidados provistos fuera de su domicilio por un centro de cuidados para dependientes sólo si el centro cumple con todas las reglas o normas locales y estatales correspondientes a estos centros. 1040 es tax forms   Un centro de cuidados para dependientes es un lugar que provee cuidados a más de 6 personas (que no sean personas que vivan allí) y recibe una compensación, pago o subvención por proveer servicios para cualquiera de esas personas, aun cuando el centro no tenga fines de lucro. 1040 es tax forms Campamento. 1040 es tax forms   El costo de mandar a su hijo a un campamento en el que pase la noche no se considera un gasto relacionado con el trabajo. 1040 es tax forms El costo de mandar a su hijo a un campamento de día podría ser un gasto relacionado con el trabajo, aunque el campamento se especialice en una actividad específica, como computadoras o fútbol. 1040 es tax forms Transporte. 1040 es tax forms   Si un proveedor de cuidados lleva a una persona calificada desde o hasta el lugar de cuidado, se considera que dicho transporte es gasto de cuidado de la persona calificada. 1040 es tax forms Esto incluye transporte en autobús, metro, taxi o auto privado. 1040 es tax forms Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. 1040 es tax forms Además, si usted paga el costo del transporte de la persona que provee el cuidado para que venga a su casa, dicho gasto no se considera gasto de cuidado de la persona calificada. 1040 es tax forms Cargos y depósitos. 1040 es tax forms   Los cargos pagados a una agencia para obtener servicios de un proveedor de cuidados, los depósitos pagados a una agencia o parvulario, los cargos de solicitud y otros gastos indirectos se consideran gastos relacionados con el trabajo si uno tiene que pagarlos para recibir los cuidados, aun si no se pagan directamente por dichos cuidados. 1040 es tax forms Sin embargo, un depósito al que haya perdido el derecho no se considera gasto de cuidado de una persona calificada si de hecho no se provee dicho cuidado. 1040 es tax forms Ejemplo 1. 1040 es tax forms Pagó un cargo a una agencia para recibir los servicios de la niñera que cuida a su hija de 2 años de edad mientras usted trabaja. 1040 es tax forms El cargo que usted pagó se considera un gasto relacionado con el trabajo. 1040 es tax forms Ejemplo 2. 1040 es tax forms Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. 1040 es tax forms Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. 1040 es tax forms El depósito al que ya no tiene derecho no es gasto por cuidados que de hecho se proveyeron y por lo tanto no se considera un gasto relacionado con el trabajo. 1040 es tax forms Servicios domésticos. 1040 es tax forms   Los gastos que usted paga por servicios domésticos reúnen los requisitos como gastos relacionados con el trabajo si los mismos son, por lo menos en parte, para el bienestar y la protección de la persona calificada. 1040 es tax forms   Se considera que esos servicios domésticos son servicios comunes y habituales, provistos en su casa y alrededor de la misma, que sean necesarios para mantener la casa. 1040 es tax forms Los mismos incluyen servicios de un ama de casa, criada, o cocinero. 1040 es tax forms Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. 1040 es tax forms Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. 1040 es tax forms   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. 1040 es tax forms Impuestos pagados sobre el salario. 1040 es tax forms   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. 1040 es tax forms Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. 1040 es tax forms Pagos a Parientes o Dependientes Usted puede incluir pagos relacionados con el trabajo que usted hizo a sus parientes que no son sus dependientes, aun si los mismos viven en su vivienda. 1040 es tax forms Sin embargo, no incluya ninguna cantidad que pague a: Un dependiente por quien usted (o su cónyuge, si presentan una declaración conjunta) pueda declarar una exención, Un hijo suyo que tuviera menos de 19 años de edad al final del año, aun si no es dependiente suyo, Una persona que fuera su cónyuge en cualquier momento del año ni Al padre o a la madre de la persona calificada si es hijo de usted y tiene menos de 13 años de edad. 1040 es tax forms Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. 1040 es tax forms Sin embargo, si usted está legalmente separado de su cónyuge o no vive con su cónyuge, quizás pueda presentar una declaración por separado y aún reclamar el crédito. 1040 es tax forms Si está legalmente separado. 1040 es tax forms   Si está legalmente separado de su cónyuge conforme a un fallo de divorcio o de manutención por separación judicial, no se le considera casado. 1040 es tax forms Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. 1040 es tax forms Casados que viven aparte. 1040 es tax forms   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. 1040 es tax forms Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. 1040 es tax forms Usted paga más de la mitad del costo de mantener su hogar durante el año. 1040 es tax forms Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. 1040 es tax forms Gastos de mantenimiento de la vivienda. 1040 es tax forms   Los gastos de mantenimiento de la vivienda suelen incluir impuestos sobre la propiedad, intereses hipotecarios, alquiler, cargos por servicios públicos, reparaciones en la vivienda, seguros para la vivienda, y alimentos consumidos en la vivienda. 1040 es tax forms   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. 1040 es tax forms   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. 1040 es tax forms Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. 1040 es tax forms Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. 1040 es tax forms Fallecimiento del cónyuge. 1040 es tax forms   Si su cónyuge fallece durante el año y usted no se vuelve a casar antes del final del año, por lo general, debe presentar una declaración conjunta para poder reclamar el crédito. 1040 es tax forms Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. 1040 es tax forms Requisito de Identificación del Proveedor de Cuidados Tiene que identificar a todas las personas u organizaciones que provean cuidados para su hijo o dependiente. 1040 es tax forms Use la Parte I del Formulario 2441 para mostrar la información. 1040 es tax forms Si no tiene proveedores de cuidados y presenta el Formulario 2441 sólo para declarar ingresos tributables en la Parte III, anote “none” (ninguno) en la columna (a) de la línea 1. 1040 es tax forms Información que se necesita. 1040 es tax forms   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. 1040 es tax forms   Si el proveedor del cuidado es una persona física, el número de identificación del contribuyente es su número de Seguro Social o su número de identificación del contribuyente individual. 1040 es tax forms Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). 1040 es tax forms   No tiene que mostrar el número de identificación del contribuyente si el proveedor del cuidado es una organización exenta de impuestos (tal como una iglesia o escuela). 1040 es tax forms En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. 1040 es tax forms   Si no puede proveer toda la información o si dicha información es incorrecta, tiene que demostrar que usted actuó con debida diligencia (de la cual se habla más adelante) al tratar de facilitar la información necesaria. 1040 es tax forms Cómo obtener la información. 1040 es tax forms   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. 1040 es tax forms Si no usa el Formulario W-10, puede obtener la información de una de las fuentes de información indicadas en las instrucciones del Formulario W-10, incluyendo: Una copia de la tarjeta del Seguro Social del proveedor, Una copia completada del Formulario W-4(SP) (o el Formulario W-4, en inglés) del proveedor de cuidados si éste es su empleado doméstico, Una copia del informe proporcionado por su empleador, si el proveedor es el plan de cuidado de dependientes de su empleador o Una carta o factura del proveedor si la información se muestra en ella. 1040 es tax forms    Debería mantener esta información como documentación de su historial tributario. 1040 es tax forms No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). 1040 es tax forms Debida diligencia. 1040 es tax forms   Si la información acerca del proveedor de cuidados que usted proporcione es incorrecta o incompleta, es posible que no se le permita reclamar el crédito. 1040 es tax forms Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. 1040 es tax forms   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. 1040 es tax forms Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. 1040 es tax forms Negativa del proveedor a dar información. 1040 es tax forms   Si el proveedor se niega a darle la información de identificación, usted debería declarar la información que tenga disponible (tal como el nombre y dirección) en el Formulario 2441. 1040 es tax forms Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. 1040 es tax forms Luego adjunte una aclaración que explique que le solicitó la información al proveedor de cuidados, pero que el mismo no le dio la información. 1040 es tax forms Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. 1040 es tax forms Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. 1040 es tax forms Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. 1040 es tax forms   Si vive en el extranjero, es posible que su proveedor de cuidados no tenga, y que no esté obligado a conseguir, un número de identificación del contribuyente de los EE. 1040 es tax forms UU. 1040 es tax forms (por ejemplo, un número de Seguro Social o número de identificación del empleador). 1040 es tax forms De ser así, escriba “LAFCP” (siglas en inglés que significan Living Abroad Foreign Care Provider (Proveedor de cuidados extranjero que vive en el extranjero)) en el espacio correspondiente al número de identificación del contribuyente perteneciente al proveedor de cuidados. 1040 es tax forms Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. 1040 es tax forms Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. 1040 es tax forms El porcentaje se basa en su ingreso bruto ajustado. 1040 es tax forms Cómo Calcular el Total de los Gastos Relacionados con el Trabajo Para calcular su crédito por gastos relacionados con el trabajo del año 2013, sume sólo aquellos gastos pagados hasta el 31 de diciembre del año 2013. 1040 es tax forms Gastos pagados por adelantado en un año anterior. 1040 es tax forms   Si paga por algún servicio antes de que se provea de hecho, podrá usar los gastos pagados por adelantado solamente en el año en que el cuidado fue recibido. 1040 es tax forms Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. 1040 es tax forms Gastos no pagados hasta el año siguiente. 1040 es tax forms   No cuente los gastos ocasionados en el año 2012 que usted pagó en el año 2013 como gastos relacionados con el trabajo en el año 2013. 1040 es tax forms Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. 1040 es tax forms Vea Payments for prior year's expenses (Pagos por gastos del año anterior), bajo Amount of Credit (Cantidad del crédito) en la Publicación 503, en inglés. 1040 es tax forms    Si incurrió en gastos en el año 2013 que no pagó hasta el año 2014, no los puede incluir cuando calcule el crédito del año 2013. 1040 es tax forms Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. 1040 es tax forms Gastos reembolsados. 1040 es tax forms   Si una agencia estatal de servicios sociales le paga una cantidad no tributable para reembolsarle algunos de sus gastos por el cuidado de su hijo o dependiente, no puede considerar esos gastos como gastos relacionados con el trabajo. 1040 es tax forms Ejemplo. 1040 es tax forms Usted pagó $3,000 en gastos relacionados con el trabajo. 1040 es tax forms Una agencia estatal de servicios sociales le reembolsa $2,000. 1040 es tax forms Puede usar sólamente $1,000 para calcular el crédito. 1040 es tax forms Gastos médicos. 1040 es tax forms   Algunos gastos por el cuidado de personas calificadas que no puedan cuidarse de sí mismas podrían reunir los requisitos para considerarse como gastos relacionados con el trabajo y también como gastos médicos. 1040 es tax forms Puede usarlos de la manera que prefiera, pero no puede usar los mismos gastos para reclamar un crédito y también para declarar una deducción por gastos médicos. 1040 es tax forms   Si usa estos gastos para calcular el crédito y son mayores que el límite del ingreso del trabajo o el límite de dinero, los cuales se explican más adelante, puede añadir a los gastos médicos la parte que excede del límite. 1040 es tax forms Sin embargo, si usa el total de sus gastos para calcular la deducción de sus gastos médicos, no puede usar ninguna parte de los mismos para calcular el crédito. 1040 es tax forms    Las cantidades que han sido excluidas de sus ingresos conforme al plan de cuidados de dependientes de su empleador no se pueden usar para declarar una deducción por gastos médicos. 1040 es tax forms Beneficios para el Cuidado de Dependientes Si recibe beneficios para el cuidado de dependientes, el límite de dinero para propósitos del crédito podría ser disminuido. 1040 es tax forms Vea más adelante Reducción del Límite de Dinero . 1040 es tax forms No obstante, aun si no puede reclamar el crédito, quizás pueda declarar una exclusión o deducción por los beneficios para el cuidado de dependientes. 1040 es tax forms Beneficios para el cuidado de dependientes. 1040 es tax forms   Los beneficios para el cuidado de dependientes incluyen: Cantidades que su empleador le pague directamente a usted o directamente al proveedor de cuidados por el cuidado de su persona calificada mientras usted trabaje, El valor justo de mercado del cuidado en una guardería provista o financiada por su empleador y Aportaciones hechas por usted antes de la tasación de impuestos a una cuenta de gastos flexible para el cuidado de dependientes. 1040 es tax forms Puede ser que su sueldo haya sido reducido para pagar esos beneficios. 1040 es tax forms Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. 1040 es tax forms Vea Informe del empleado , más adelante. 1040 es tax forms Los beneficios que usted recibió como socio deberían estar anotados en el recuadro 13 de su Anexo K-1 (Formulario 1065) con el código O. 1040 es tax forms Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. 1040 es tax forms Exclusión o deducción. 1040 es tax forms   Si su empleador provee beneficios para el cuidado de dependientes, conforme a un plan calificado, tal vez pueda excluir estos beneficios de sus ingresos. 1040 es tax forms Su empleador le puede decir si su plan de beneficios reúne los requisitos. 1040 es tax forms Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. 1040 es tax forms No puede usar el Formulario 1040EZ. 1040 es tax forms   Si trabaja por cuenta propia y recibe beneficios de un plan calificado de beneficios para el cuidado de dependientes, se le considera empleador y empleado a la vez. 1040 es tax forms Por lo tanto, no se le permite una exclusión del salario, sino una deducción en la línea 14 del Anexo C (Formulario 1040), en la línea 19 ó 28 del Anexo E (Formulario 1040), o en la línea 15 del Anexo F (Formulario 1040). 1040 es tax forms Para declarar la deducción, tiene que usar el Formulario 2441. 1040 es tax forms   La cantidad que se puede excluir o deducir se limita a la que sea menor entre las siguientes: La cantidad total de beneficios para el cuidado de dependientes que usted recibió durante el año, La cantidad total de gastos calificados en los que usted incurrió durante el año, Su ingreso del trabajo, El ingreso del trabajo de su cónyuge o $5,000 ($2,500 si son casados que presentan la declaración por separado). 1040 es tax forms La definición del ingreso del trabajo para fines de la exclusión o deducción es igual a la definición que se usa para calcular el crédito, salvo que el ingreso del trabajo para fines de la exclusión o deducción no incluye los beneficios para el cuidado de dependientes recibidos por usted. 1040 es tax forms Vea Límite del Ingreso del Trabajo, más adelante. 1040 es tax forms    Cuando está calculando su exclusión o deducción, usted puede elegir incluir en su ingreso del trabajo lo que ha ganado por concepto de pago por combate no sujeto a impuestos. 1040 es tax forms Tiene esta opción aun si usted elige no incluir esos pagos en su ingreso del trabajo para propósitos del crédito por ingreso del trabajo o el crédito por gastos del cuidado de menores y dependientes. 1040 es tax forms Informe del empleado. 1040 es tax forms   Su empleador tiene que entregarle a usted un Formulario W-2 (o informe parecido) que muestre en el recuadro 10 la cantidad total de los beneficios para el cuidado de dependientes que le fueron provistos a usted durante el año conforme a un plan calificado. 1040 es tax forms Su empleador también incluirá en sus salarios, anotados en el recuadro 1 de su Formulario W-2, todos los beneficios para el cuidado de dependientes que exceden de los $5,000. 1040 es tax forms Efecto de la exclusión sobre el crédito. 1040 es tax forms   Si excluye de sus ingresos los beneficios para el cuidado de dependientes, la cantidad de los beneficios excluidos: No se incluye en sus gastos relacionados con el trabajo y Reduce el límite de dinero, explicado más adelante. 1040 es tax forms Límite del Ingreso del Trabajo La cantidad de los gastos relacionados con el trabajo que usted puede utilizar para calcular su crédito no puede exceder: Del importe de su ingreso del trabajo del año, si está soltero al final del año ni Del que sea menor entre su ingreso del trabajo y el de su cónyuge durante el año, si están casados al final del año. 1040 es tax forms El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. 1040 es tax forms En el caso del punto (2) anterior, utilice el total del ingreso del trabajo de su cónyuge durante todo el año, aunque estuviera casado solamente durante una parte del año. 1040 es tax forms Cónyuge separado. 1040 es tax forms   Si está legalmente separado o casado y no vive con su cónyuge (tal como se describe anteriormente bajo Requisito de la Declaración Conjunta ), a usted no se le considera casado para propósitos del límite del ingreso del trabajo. 1040 es tax forms Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. 1040 es tax forms Cónyuge sobreviviente. 1040 es tax forms   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta como cónyuge sobreviviente, puede, pero no está obligado a, tomar en cuenta el ingreso del trabajo de su cónyuge fallecido durante el año. 1040 es tax forms Leyes de los bienes gananciales. 1040 es tax forms   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. 1040 es tax forms Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. 1040 es tax forms   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. 1040 es tax forms Se considera que su ingreso del trabajo mensual es de por lo menos $250 si hay una persona calificada en la vivienda de usted, o de por lo menos $500 si hay dos o más personas en su vivienda. 1040 es tax forms Si su cónyuge trabaja. 1040 es tax forms   Si su cónyuge trabaja durante ese mes, utilice $250 (o $500) o el ingreso del trabajo real de él o ella para ese mes, lo que sea mayor. 1040 es tax forms Si su cónyuge reúne los requisitos por una parte de un mes. 1040 es tax forms    Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo sólo por una parte del mes, la cantidad entera de $250 (o $500) todavía corresponde para ese mes. 1040 es tax forms Usted es estudiante o no puede cuidar de sí mismo. 1040 es tax forms   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. 1040 es tax forms Por cada mes o parte del mes que sea un estudiante o que no pueda cuidar de sí mismo, se considera que su ingreso del trabajo es por lo menos $250 (o $500). 1040 es tax forms Si también trabaja durante ese mes, use la cantidad mayor de $250 (o $500) o su cantidad real de ingreso del trabajo para ese mes. 1040 es tax forms Si ambos cónyuges reúnen los requisitos. 1040 es tax forms   Si, en el mismo mes, tanto usted como su cónyuge son estudiantes a tiempo completo o no pueden cuidar de sí mismos, se puede considerar que sólo un cónyuge tiene este ingreso del trabajo de $250 (o $500) para ese mes. 1040 es tax forms Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. 1040 es tax forms El límite es $3,000 en el caso de una persona calificada, o $6,000 en el caso de dos o más personas calificadas. 1040 es tax forms Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. 1040 es tax forms No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. 1040 es tax forms Por ejemplo, si sus gastos relacionados con el trabajo por el cuidado de una persona calificada son de $3,200 y los gastos relacionados con el trabajo por otra persona calificada son de $2,800, puede utilizar el total, $6,000, al calcular el crédito. 1040 es tax forms Límite anual. 1040 es tax forms   El límite de dinero es un límite anual. 1040 es tax forms La cantidad del límite de dinero se mantiene igual, sin importar cuánto tiempo durante el año tenga en su residencia a una persona calificada. 1040 es tax forms Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. 1040 es tax forms Utilice el límite de $6,000 si pagó gastos relacionados con el trabajo para más de una persona calificada en algún momento del año. 1040 es tax forms Reducción del Límite de Dinero Si recibió beneficios para el cuidado de dependientes que usted excluye o deduce de sus ingresos, tiene que restar esa cantidad del límite de dinero que le corresponde. 1040 es tax forms La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. 1040 es tax forms Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. 1040 es tax forms Ejemplo 1. 1040 es tax forms Jorge es viudo, tiene un hijo y gana $24,000 al año. 1040 es tax forms Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. 1040 es tax forms Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. 1040 es tax forms Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. 1040 es tax forms Estos $1,000 se excluyen de los ingresos de Jorge. 1040 es tax forms Aunque el límite de dinero para sus gastos relacionados con el trabajo es de $3,000 (una persona calificada), Jorge calcula su crédito basándose solamente en $2,000 de los $2,900 que pagó por gastos relacionados con el trabajo. 1040 es tax forms Ésto se debe a que su límite de dinero se ha reducido como se muestra a continuación:   Reducción del Límite de Dinero de Jorge 1) Máximo de gastos permitidos para una persona calificada $3,000 2) Menos: Los beneficios para el cuidado de dependientes que Jorge excluye de sus ingresos −1,000 3) Reducción del límite de dinero sobre los gastos que Jorge puede utilizar para el crédito $2,000 Ejemplo 2. 1040 es tax forms Ronaldo está casado y tanto él como su esposa trabajan. 1040 es tax forms Cada uno tiene ingreso del trabajo superior a $6,000. 1040 es tax forms Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. 1040 es tax forms Sus hijos asisten a un centro de cuidados para niños durante el día, el cual es controlado por el estado, y con licencia expedida por el mismo. 1040 es tax forms Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. 1040 es tax forms El empleador de Ronaldo ofrece un programa de ayuda para el cuidado de dependientes como parte de su plan cafeteria, el cual permite que los empleados efectúen aportaciones a un plan de gastos flexibles para el cuidado de dependientes (Dependent care flexible spending arrangement) antes de que se tasen impuestos sobre las mismas. 1040 es tax forms Como parte de este programa, Ronaldo ha elegido tomar la exclusión máxima de $5,000 de su salario para pagar los gastos del cuidado de dependientes. 1040 es tax forms Aunque el límite de dinero para los gastos relacionados con el trabajo es de $6,000 (para dos o más personas calificadas), Ronaldo calcula su crédito usando sólo $1,000 de los $6,000 que pagó por concepto de gastos relacionados con el trabajo. 1040 es tax forms Esto se debe a la reducción de su límite de dinero, explicada a continuación. 1040 es tax forms   Reducción del Límite de Dinero de Ronaldo 1) Máximo de gastos permitidos para dos personas calificadas $6,000 2) Menos: Los beneficios para el cuidado de dependientes elegidos del plan “cafetería” ofrecido por su empleador, y excluidos del ingreso de Ronaldo −5,000 3) Reducción del límite de dinero sobre los gastos que Ronaldo puede utilizar para el crédito $1,000 Cantidad de Crédito Para determinar la cantidad de su crédito, multiplique sus gastos relacionados con el trabajo (después de aplicar el límite del ingreso del trabajo y el límite de dinero) por el porcentaje correspondiente. 1040 es tax forms Este porcentaje depende del ingreso bruto ajustado, como se refleja en la línea 38 del Formulario 1040 o la línea 22 del Formulario 1040A. 1040 es tax forms La tabla siguiente muestra el porcentaje que deberá usar basado en el ingreso bruto ajustado:   SI su ingreso bruto ajustado es: ENTONCES el       Más de   Pero no más de   porcentaje es:       $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No hay límite   20%   Cómo Reclamar el Crédito Para reclamar el crédito, puede presentar el Formulario 1040 o el Formulario 1040A. 1040 es tax forms No puede reclamar el crédito en el Formulario 1040EZ. 1040 es tax forms Formulario 1040 ó 1040A. 1040 es tax forms   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. 1040 es tax forms Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. 1040 es tax forms Límite de crédito. 1040 es tax forms   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. 1040 es tax forms Para más información vea las Instrucciones del Formulario 2441. 1040 es tax forms Crédito tributario no reembolsable. 1040 es tax forms   No puede obtener un reembolso por parte alguna del crédito que supere este límite. 1040 es tax forms Mantenimiento de documentación. 1040 es tax forms Usted debería mantener datos y registros de los gastos relacionados con el trabajo. 1040 es tax forms Además, si su dependiente o cónyuge no puede cuidar de sí mismo, los datos y registros que mantiene deben indicar tanto la forma como la duración de la incapacidad. 1040 es tax forms Otros datos y documentos que debería mantener para respaldar su solicitud de crédito se describen anteriormente bajo Requisito de Identificación del Proveedor de Cuidados . 1040 es tax forms Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Si le paga a alguien para que venga a su hogar y cuide a su dependiente o a su cónyuge, es posible que se le considere un empleador de empleados domésticos. 1040 es tax forms Si es empleador de empleados domésticos, necesitará obtener un número de identificación del empleador (EIN) y quizás tenga que pagar impuestos sobre la nómina. 1040 es tax forms Si las personas que trabajan en la residencia de usted son empleados autónomos, es decir, trabajan por cuenta propia, usted no es responsable de ninguno de los impuestos que se explican en esta sección. 1040 es tax forms Las personas que trabajan por cuenta propia no son empleados domésticos. 1040 es tax forms Por lo general, usted no es empleador de empleados domésticos si la persona que cuida a su dependiente o cónyuge presta el servicio de cuidados en su propia residencia o lugar de negocio. 1040 es tax forms Si usa una agencia de empleo que tiene control sobre la clase de trabajo que realiza una niñera o acompañante que trabaja en la vivienda de usted, y sobre la manera en que se realiza el mismo, aquella persona no es su empleado. 1040 es tax forms Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. 1040 es tax forms Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. 1040 es tax forms Sin embargo, si una agencia sólo le entrega una lista de niñeros o niñeras y usted contrata a uno de los que encontró en esa lista y paga directamente al mismo por sus servicios, dicha persona podría ser su empleado. 1040 es tax forms Si tiene un empleado doméstico usted podría estar sujeto a: Los impuestos del Seguro Social y Medicare, El impuesto federal sobre el desempleo y La retención del impuesto federal sobre el ingreso. 1040 es tax forms Los impuestos del Seguro Social y Medicare, por lo general, son retenidos de la paga de los empleados, y los empleadores pagan una cantidad igual. 1040 es tax forms El impuesto federal para el desempleo (FUTA, por sus siglas en inglés) lo paga solamente el empleador y son pagos por desempleo a empleados que hayan perdido su trabajo. 1040 es tax forms El impuesto federal sobre el ingreso se retiene del sueldo total del empleado si él le pide que lo haga y usted está de acuerdo. 1040 es tax forms Para más información sobre las responsabilidades tributarias de un empleador doméstico, vea la Publicación 926 y el Anexo H (Formulario 1040), en inglés, y las instrucciones correspondientes. 1040 es tax forms Impuestos estatales sobre la nómina. 1040 es tax forms   Es posible que también tenga que pagar el impuesto estatal de desempleo. 1040 es tax forms Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. 1040 es tax forms También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. 1040 es tax forms Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. 1040 es tax forms S. 1040 es tax forms Department of Labor (Departamento del Trabajo). 1040 es tax forms Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. 1040 es tax forms Prev  Up  Next   Home   More Online Publications