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1040ez 2013 Form

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1040ez 2013 Form

1040ez 2013 form 8. 1040ez 2013 form   Business Expenses Table of Contents Introduction Useful Items - You may want to see: Bad DebtsAccrual method. 1040ez 2013 form Cash method. 1040ez 2013 form Car and Truck ExpensesOffice in the home. 1040ez 2013 form Methods for Deducting Car and Truck Expenses Reimbursing Your Employees for Expenses Depreciation Employees' PayFringe benefits. 1040ez 2013 form InsuranceHow to figure the deduction. 1040ez 2013 form Interest Legal and Professional FeesTax preparation fees. 1040ez 2013 form Pension Plans Rent Expense Taxes Travel, Meals, and EntertainmentTransportation. 1040ez 2013 form Taxi, commuter bus, and limousine. 1040ez 2013 form Baggage and shipping. 1040ez 2013 form Car or truck. 1040ez 2013 form Meals and lodging. 1040ez 2013 form Cleaning. 1040ez 2013 form Telephone. 1040ez 2013 form Tips. 1040ez 2013 form More information. 1040ez 2013 form Business Use of Your HomeExceptions to exclusive use. 1040ez 2013 form Other Expenses You Can Deduct Expenses You Cannot Deduct Introduction You can deduct the costs of operating your business. 1040ez 2013 form These costs are known as business expenses. 1040ez 2013 form These are costs you do not have to capitalize or include in the cost of goods sold but can deduct in the current year. 1040ez 2013 form To be deductible, a business expense must be both ordinary and necessary. 1040ez 2013 form An ordinary expense is one that is common and accepted in your field of business. 1040ez 2013 form A necessary expense is one that is helpful and appropriate for your business. 1040ez 2013 form An expense does not have to be indispensable to be considered necessary. 1040ez 2013 form For more information about the general rules for deducting business expenses, see chapter 1 in Publication 535, Business Expenses. 1040ez 2013 form If you have an expense that is partly for business and partly personal, separate the personal part from the business part. 1040ez 2013 form The personal part is not deductible. 1040ez 2013 form Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 946 How To Depreciate Property See chapter 12 for information about getting publications and forms. 1040ez 2013 form Bad Debts If someone owes you money you cannot collect, you have a bad debt. 1040ez 2013 form There are two kinds of bad debts, business bad debts and nonbusiness bad debts. 1040ez 2013 form A business bad debt is generally one that comes from operating your trade or business. 1040ez 2013 form You may be able to deduct business bad debts as an expense on your business tax return. 1040ez 2013 form Business bad debt. 1040ez 2013 form   A business bad debt is a loss from the worthlessness of a debt that was either of the following. 1040ez 2013 form Created or acquired in your business. 1040ez 2013 form Closely related to your business when it became partly or totally worthless. 1040ez 2013 form A debt is closely related to your business if your primary motive for incurring the debt is a business reason. 1040ez 2013 form   Business bad debts are mainly the result of credit sales to customers. 1040ez 2013 form They can also be the result of loans to suppliers, clients, employees, or distributors. 1040ez 2013 form Goods and services customers have not paid for are shown in your books as either accounts receivable or notes receivable. 1040ez 2013 form If you are unable to collect any part of these accounts or notes receivable, the uncollectible part is a business bad debt. 1040ez 2013 form    You can take a bad debt deduction for these accounts and notes receivable only if the amount you were owed was included in your gross income either for the year the deduction is claimed or for a prior year. 1040ez 2013 form Accrual method. 1040ez 2013 form   If you use an accrual method of accounting, you normally report income as you earn it. 1040ez 2013 form You can take a bad debt deduction for an uncollectible receivable if you have included the uncollectible amount in income. 1040ez 2013 form Cash method. 1040ez 2013 form   If you use the cash method of accounting, you normally report income when you receive payment. 1040ez 2013 form You cannot take a bad debt deduction for amounts owed to you that you have not received and cannot collect if you never included those amounts in income. 1040ez 2013 form More information. 1040ez 2013 form   For more information about business bad debts, see chapter 10 in Publication 535. 1040ez 2013 form Nonbusiness bad debts. 1040ez 2013 form   All other bad debts are nonbusiness bad debts and are deductible as short-term capital losses on Form 8949 and Schedule D (Form 1040). 1040ez 2013 form For more information on nonbusiness bad debts, see Publication 550, Investment Income and Expenses. 1040ez 2013 form Car and Truck Expenses If you use your car or truck in your business, you may be able to deduct the costs of operating and maintaining your vehicle. 1040ez 2013 form You also may be able to deduct other costs of local transportation and traveling away from home overnight on business. 1040ez 2013 form You may qualify for a tax credit for qualified plug-in electric vehicles, qualified plug-in electric drive motor vehicles, and alternative motor vehicles you place in service during the year. 1040ez 2013 form See Form 8936 and Form 8910 for more information. 1040ez 2013 form Local transportation expenses. 1040ez 2013 form   Local transportation expenses include the ordinary and necessary costs of all the following. 1040ez 2013 form Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. 1040ez 2013 form Tax home is defined later. 1040ez 2013 form Visiting clients or customers. 1040ez 2013 form Going to a business meeting away from your regular workplace. 1040ez 2013 form Getting from your home to a temporary workplace when you have one or more regular places of work. 1040ez 2013 form These temporary workplaces can be either within the area of your tax home or outside that area. 1040ez 2013 form Local business transportation does not include expenses you have while traveling away from home overnight. 1040ez 2013 form Those expenses are deductible as travel expenses and are discussed later under Travel, Meals, and Entertainment. 1040ez 2013 form However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. 1040ez 2013 form   Generally, your tax home is your regular place of business, regardless of where you maintain your family home. 1040ez 2013 form It includes the entire city or general area in which your business or work is located. 1040ez 2013 form Example. 1040ez 2013 form You operate a printing business out of rented office space. 1040ez 2013 form You use your van to deliver completed jobs to your customers. 1040ez 2013 form You can deduct the cost of round-trip transportation between your customers and your print shop. 1040ez 2013 form    You cannot deduct the costs of driving your car or truck between your home and your main or regular workplace. 1040ez 2013 form These costs are personal commuting expenses. 1040ez 2013 form Office in the home. 1040ez 2013 form   Your workplace can be your home if you have an office in your home that qualifies as your principal place of business. 1040ez 2013 form For more information, see Business Use of Your Home, later. 1040ez 2013 form Example. 1040ez 2013 form You are a graphics designer. 1040ez 2013 form You operate your business out of your home. 1040ez 2013 form Your home qualifies as your principal place of business. 1040ez 2013 form You occasionally have to drive to your clients to deliver your completed work. 1040ez 2013 form You can deduct the cost of the round-trip transportation between your home and your clients. 1040ez 2013 form Methods for Deducting Car and Truck Expenses For local transportation or overnight travel by car or truck, you generally can use one of the following methods to figure your expenses. 1040ez 2013 form Standard mileage rate. 1040ez 2013 form Actual expenses. 1040ez 2013 form Standard mileage rate. 1040ez 2013 form   You may be able to use the standard mileage rate to figure the deductible costs of operating your car, van, pickup, or panel truck for business purposes. 1040ez 2013 form For 2013, the standard mileage rate is 56. 1040ez 2013 form 5 cents per mile. 1040ez 2013 form    If you choose to use the standard mileage rate for a year, you cannot deduct your actual expenses for that year except for business-related parking fees and tolls. 1040ez 2013 form Choosing the standard mileage rate. 1040ez 2013 form   If you want to use the standard mileage rate for a car or truck you own, you must choose to use it in the first year the car is available for use in your business. 1040ez 2013 form In later years, you can choose to use either the standard mileage rate or actual expenses. 1040ez 2013 form   If you use the standard mileage rate for a car you lease, you must choose to use it for the entire lease period (including renewals). 1040ez 2013 form Standard mileage rate not allowed. 1040ez 2013 form   You cannot use the standard mileage rate if you: Operate five or more cars at the same time, Claimed a depreciation deduction using any method other than straight line, for example, ACRS or MACRS, Claimed a section 179 deduction on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. 1040ez 2013 form Parking fees and tolls. 1040ez 2013 form   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. 1040ez 2013 form (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. 1040ez 2013 form ) Actual expenses. 1040ez 2013 form   If you do not choose to use the standard mileage rate, you may be able to deduct your actual car or truck expenses. 1040ez 2013 form    If you qualify to use both methods, figure your deduction both ways to see which gives you a larger deduction. 1040ez 2013 form   Actual car expenses include the costs of the following items. 1040ez 2013 form Depreciation Lease payments Registration Garage rent Licenses Repairs Gas Oil Tires Insurance Parking fees Tolls   If you use your vehicle for both business and personal purposes, you must divide your expenses between business and personal use. 1040ez 2013 form You can divide your expenses based on the miles driven for each purpose. 1040ez 2013 form Example. 1040ez 2013 form You are the sole proprietor of a flower shop. 1040ez 2013 form You drove your van 20,000 miles during the year. 1040ez 2013 form 16,000 miles were for delivering flowers to customers and 4,000 miles were for personal use (including commuting miles). 1040ez 2013 form You can claim only 80% (16,000 ÷ 20,000) of the cost of operating your van as a business expense. 1040ez 2013 form More information. 1040ez 2013 form   For more information about the rules for claiming car and truck expenses, see Publication 463. 1040ez 2013 form Reimbursing Your Employees for Expenses You generally can deduct the amount you reimburse your employees for car and truck expenses. 1040ez 2013 form The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. 1040ez 2013 form For details, see chapter 11 in Publication 535. 1040ez 2013 form That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. 1040ez 2013 form Depreciation If property you acquire to use in your business is expected to last more than 1 year, you generally cannot deduct the entire cost as a business expense in the year you acquire it. 1040ez 2013 form You must spread the cost over more than 1 tax year and deduct part of it each year on Schedule C. 1040ez 2013 form This method of deducting the cost of business property is called depreciation. 1040ez 2013 form The discussion here is brief. 1040ez 2013 form You will find more information about depreciation in Publication 946. 1040ez 2013 form What property can be depreciated?   You can depreciate property if it meets all the following requirements. 1040ez 2013 form It must be property you own. 1040ez 2013 form It must be used in business or held to produce income. 1040ez 2013 form You never can depreciate inventory (explained in chapter 2) because it is not held for use in your business. 1040ez 2013 form It must have a useful life that extends substantially beyond the year it is placed in service. 1040ez 2013 form It must have a determinable useful life, which means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. 1040ez 2013 form You never can depreciate the cost of land because land does not wear out, become obsolete, or get used up. 1040ez 2013 form It must not be excepted property. 1040ez 2013 form This includes property placed in service and disposed of in the same year. 1040ez 2013 form Repairs. 1040ez 2013 form    You cannot depreciate repairs and replacements that do not increase the value of your property, make it more useful, or lengthen its useful life. 1040ez 2013 form You can deduct these amounts on line 21 of Schedule C or line 2 of Schedule C-EZ. 1040ez 2013 form Depreciation method. 1040ez 2013 form   The method for depreciating most business and investment property placed in service after 1986 is called the Modified Accelerated Cost Recovery System (MACRS). 1040ez 2013 form MACRS is discussed in detail in Publication 946. 1040ez 2013 form Section 179 deduction. 1040ez 2013 form   You can elect to deduct a limited amount of the cost of certain depreciable property in the year you place the property in service. 1040ez 2013 form This deduction is known as the “section 179 deduction. 1040ez 2013 form ” The maximum amount you can elect to deduct during 2013 is generally $500,000 (higher limits apply to certain property). 1040ez 2013 form See IRC 179(e). 1040ez 2013 form   This limit is generally reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. 1040ez 2013 form The total amount of depreciation (including the section 179 deduction) you can take for a passenger automobile you use in your business and first place in service in 2013 is $3,160 ($11,160 if you take the special depreciation allowance for qualified passenger automobiles placed in service in 2013). 1040ez 2013 form Special rules apply to trucks and vans. 1040ez 2013 form For more information, see Publication 946. 1040ez 2013 form It explains what property qualifies for the deduction, what limits apply to the deduction, and when and how to recapture the deduction. 1040ez 2013 form    Your section 179 election for the cost of any sport utility vehicle (SUV) and certain other vehicles is limited to $25,000. 1040ez 2013 form For more information, see the Instructions for Form 4562 or Publication 946. 1040ez 2013 form Listed property. 1040ez 2013 form   You must follow special rules and recordkeeping requirements when depreciating listed property. 1040ez 2013 form Listed property is any of the following. 1040ez 2013 form Most passenger automobiles. 1040ez 2013 form Most other property used for transportation. 1040ez 2013 form Any property of a type generally used for entertainment, recreation, or amusement. 1040ez 2013 form Certain computers and related peripheral equipment. 1040ez 2013 form   For more information about listed property, see Publication 946. 1040ez 2013 form Form 4562. 1040ez 2013 form   Use Form 4562, Depreciation and Amortization, if you are claiming any of the following. 1040ez 2013 form Depreciation on property placed in service during the current tax year. 1040ez 2013 form A section 179 deduction. 1040ez 2013 form Depreciation on any listed property (regardless of when it was placed in service). 1040ez 2013 form    If you have to use Form 4562, you must file Schedule C. 1040ez 2013 form You cannot use Schedule C-EZ. 1040ez 2013 form   Employees' Pay You can generally deduct on Schedule C the pay you give your employees for the services they perform for your business. 1040ez 2013 form The pay may be in cash, property, or services. 1040ez 2013 form To be deductible, your employees' pay must be an ordinary and necessary expense and you must pay or incur it in the tax year. 1040ez 2013 form In addition, the pay must meet both the following tests. 1040ez 2013 form The pay must be reasonable. 1040ez 2013 form The pay must be for services performed. 1040ez 2013 form Chapter 2 in Publication 535 explains and defines these requirements. 1040ez 2013 form You cannot deduct your own salary or any personal withdrawals you make from your business. 1040ez 2013 form As a sole proprietor, you are not an employee of the business. 1040ez 2013 form If you had employees during the year, you must use Schedule C. 1040ez 2013 form You cannot use Schedule C-EZ. 1040ez 2013 form Kinds of pay. 1040ez 2013 form   Some of the ways you may provide pay to your employees are listed below. 1040ez 2013 form For an explanation of each of these items, see chapter 2 in Publication 535. 1040ez 2013 form Awards. 1040ez 2013 form Bonuses. 1040ez 2013 form Education expenses. 1040ez 2013 form Fringe benefits (discussed later). 1040ez 2013 form Loans or advances you do not expect the employee to repay if they are for personal services actually performed. 1040ez 2013 form Property you transfer to an employee as payment for services. 1040ez 2013 form Reimbursements for employee business expenses. 1040ez 2013 form Sick pay. 1040ez 2013 form Vacation pay. 1040ez 2013 form Fringe benefits. 1040ez 2013 form   A fringe benefit is a form of pay for the performance of services. 1040ez 2013 form The following are examples of fringe benefits. 1040ez 2013 form Benefits under qualified employee benefit programs. 1040ez 2013 form Meals and lodging. 1040ez 2013 form The use of a car. 1040ez 2013 form Flights on airplanes. 1040ez 2013 form Discounts on property or services. 1040ez 2013 form Memberships in country clubs or other social clubs. 1040ez 2013 form Tickets to entertainment or sporting events. 1040ez 2013 form   Employee benefit programs include the following. 1040ez 2013 form Accident and health plans. 1040ez 2013 form Adoption assistance. 1040ez 2013 form Cafeteria plans. 1040ez 2013 form Dependent care assistance. 1040ez 2013 form Educational assistance. 1040ez 2013 form Group-term life insurance coverage. 1040ez 2013 form Welfare benefit funds. 1040ez 2013 form   You can generally deduct the cost of fringe benefits you provide on your Schedule C in whatever category the cost falls. 1040ez 2013 form For example, if you allow an employee to use a car or other property you lease, deduct the cost of the lease as a rent or lease expense. 1040ez 2013 form If you own the property, include your deduction for its cost or other basis as a section 179 deduction or a depreciation deduction. 1040ez 2013 form    You may be able to exclude all or part of the fringe benefits you provide from your employees' wages. 1040ez 2013 form For more information about fringe benefits and the exclusion of benefits, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. 1040ez 2013 form Insurance You can generally deduct premiums you pay for the following kinds of insurance related to your business. 1040ez 2013 form Fire, theft, flood, or similar insurance. 1040ez 2013 form Credit insurance that covers losses from business bad debts. 1040ez 2013 form Group hospitalization and medical insurance for employees, including long-term care insurance. 1040ez 2013 form Liability insurance. 1040ez 2013 form Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. 1040ez 2013 form Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. 1040ez 2013 form Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. 1040ez 2013 form Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. 1040ez 2013 form Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. 1040ez 2013 form If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. 1040ez 2013 form If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. 1040ez 2013 form Life insurance covering your employees if you are not directly or indirectly the beneficiary under the contract. 1040ez 2013 form Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. 1040ez 2013 form Nondeductible premiums. 1040ez 2013 form   You cannot deduct premiums on the following kinds of insurance. 1040ez 2013 form Self-insurance reserve funds. 1040ez 2013 form You cannot deduct amounts credited to a reserve set up for self-insurance. 1040ez 2013 form This applies even if you cannot get business insurance coverage for certain business risks. 1040ez 2013 form However, your actual losses may be deductible. 1040ez 2013 form For more information, see Publication 547, Casualties, Disasters, and Thefts. 1040ez 2013 form Loss of earnings. 1040ez 2013 form You cannot deduct premiums for a policy that pays for your lost earnings due to sickness or disability. 1040ez 2013 form However, see item (8) in the previous list. 1040ez 2013 form Certain life insurance and annuities. 1040ez 2013 form For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. 1040ez 2013 form You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. 1040ez 2013 form A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. 1040ez 2013 form For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. 1040ez 2013 form The disallowance applies without regard to whom the policy covers. 1040ez 2013 form Insurance to secure a loan. 1040ez 2013 form If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. 1040ez 2013 form Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. 1040ez 2013 form In the event of death, the proceeds of the policy are not taxed as income even if they are used to liquidate the debt. 1040ez 2013 form Self-employed health insurance deduction. 1040ez 2013 form   You may be able to deduct the amount you paid for medical and dental insurance and qualified long-term care insurance for you and your family. 1040ez 2013 form How to figure the deduction. 1040ez 2013 form   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. 1040ez 2013 form However, if any of the following apply, you must use the worksheet in chapter 6 of Publication 535. 1040ez 2013 form You have more than one source of income subject to self-employment tax. 1040ez 2013 form You file Form 2555 or Form 2555-EZ (relating to foreign earned income). 1040ez 2013 form You are using amounts paid for qualified long-term care insurance to figure the deduction. 1040ez 2013 form Prepayment. 1040ez 2013 form   You cannot deduct expenses in advance, even if you pay them in advance. 1040ez 2013 form This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. 1040ez 2013 form Example. 1040ez 2013 form In 2013, you signed a 3-year insurance contract. 1040ez 2013 form Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. 1040ez 2013 form You can deduct in 2014 and 2015 the premium allocable to those years. 1040ez 2013 form More information. 1040ez 2013 form   For more information about deducting insurance, see chapter 6 in Publication 535. 1040ez 2013 form Interest You can generally deduct as a business expense all interest you pay or accrue during the tax year on debts related to your business. 1040ez 2013 form Interest relates to your business if you use the proceeds of the loan for a business expense. 1040ez 2013 form It does not matter what type of property secures the loan. 1040ez 2013 form You can deduct interest on a debt only if you meet all of the following requirements. 1040ez 2013 form You are legally liable for that debt. 1040ez 2013 form Both you and the lender intend that the debt be repaid. 1040ez 2013 form You and the lender have a true debtor-creditor relationship. 1040ez 2013 form You cannot deduct on Schedule C or C-EZ the interest you paid on personal loans. 1040ez 2013 form If a loan is part business and part personal, you must divide the interest between the personal part and the business part. 1040ez 2013 form Example. 1040ez 2013 form In 2013, you paid $600 interest on a car loan. 1040ez 2013 form During 2013, you used the car 60% for business and 40% for personal purposes. 1040ez 2013 form You are claiming actual expenses on the car. 1040ez 2013 form You can only deduct $360 (60% × $600) for 2013 on Schedule C or C-EZ. 1040ez 2013 form The remaining interest of $240 is a nondeductible personal expense. 1040ez 2013 form More information. 1040ez 2013 form   For more information about deducting interest, see chapter 4 in Publication 535. 1040ez 2013 form That chapter explains the following items. 1040ez 2013 form Interest you can deduct. 1040ez 2013 form Interest you cannot deduct. 1040ez 2013 form How to allocate interest between personal and business use. 1040ez 2013 form When to deduct interest. 1040ez 2013 form The rules for a below-market interest rate loan. 1040ez 2013 form (This is generally a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. 1040ez 2013 form ) Legal and Professional Fees Legal and professional fees, such as fees charged by accountants, that are ordinary and necessary expenses directly related to operating your business are deductible on Schedule C or C-EZ. 1040ez 2013 form However, you usually cannot deduct legal fees you pay to acquire business assets. 1040ez 2013 form Add them to the basis of the property. 1040ez 2013 form If the fees include payments for work of a personal nature (such as making a will), you can take a business deduction only for the part of the fee related to your business. 1040ez 2013 form The personal part of legal fees for producing or collecting taxable income, doing or keeping your job, or for tax advice may be deductible on Schedule A (Form 1040) if you itemize deductions. 1040ez 2013 form For more information, see Publication 529, Miscellaneous Deductions. 1040ez 2013 form Tax preparation fees. 1040ez 2013 form   You can deduct on Schedule C or C-EZ the cost of preparing that part of your tax return relating to your business as a sole proprietor or statutory employee. 1040ez 2013 form You can deduct the remaining cost on Schedule A (Form 1040) if you itemize your deductions. 1040ez 2013 form   You can also deduct on Schedule C or C-EZ the amount you pay or incur in resolving asserted tax deficiencies for your business as a sole proprietor or statutory employee. 1040ez 2013 form Pension Plans You can set up and maintain the following small business retirement plans for yourself and your employees. 1040ez 2013 form SEP (Simplified Employee Pension) plans. 1040ez 2013 form SIMPLE (Savings Incentive Match Plan for Employees) plans. 1040ez 2013 form Qualified plans (including Keogh or H. 1040ez 2013 form R. 1040ez 2013 form 10 plans). 1040ez 2013 form SEP, SIMPLE, and qualified plans offer you and your employees a tax favored way to save for retirement. 1040ez 2013 form You can deduct contributions you make to the plan for your employees on line 19 of Schedule C. 1040ez 2013 form If you are a sole proprietor, you can deduct contributions you make to the plan for yourself on line 28 of Form 1040. 1040ez 2013 form You can also deduct trustees' fees if contributions to the plan do not cover them. 1040ez 2013 form Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. 1040ez 2013 form You may also be able to claim a tax credit of 50% of the first $1,000 of qualified startup costs if you begin a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. 1040ez 2013 form Under certain plans, employees can have you contribute limited amounts of their before-tax pay to a plan. 1040ez 2013 form These amounts (and earnings on them) are generally tax free until your employees receive distributions from the plan. 1040ez 2013 form For more information on retirement plans for small business, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). 1040ez 2013 form Publication 590, Individual Retirement Arrangements (IRAs), discusses other tax favored ways to save for retirement. 1040ez 2013 form Rent Expense Rent is any amount you pay for the use of property you do not own. 1040ez 2013 form In general, you can deduct rent as a business expense only if the rent is for property you use in your business. 1040ez 2013 form If you have or will receive equity in or title to the property, you cannot deduct the rent. 1040ez 2013 form Unreasonable rent. 1040ez 2013 form   You cannot take a rental deduction for unreasonable rents. 1040ez 2013 form Ordinarily, the issue of reasonableness arises only if you and the lessor are related. 1040ez 2013 form Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. 1040ez 2013 form Rent is not unreasonable just because it is figured as a percentage of gross receipts. 1040ez 2013 form   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. 1040ez 2013 form For a list of the other related persons, see section 267 of the Internal Revenue Code. 1040ez 2013 form Rent on your home. 1040ez 2013 form   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. 1040ez 2013 form You must meet the requirements for business use of your home. 1040ez 2013 form For more information, see Business Use of Your Home , later. 1040ez 2013 form Rent paid in advance. 1040ez 2013 form   Generally, rent paid in your business is deductible in the year paid or accrued. 1040ez 2013 form If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. 1040ez 2013 form You can deduct the rest of your payment only over the period to which it applies. 1040ez 2013 form More information. 1040ez 2013 form   For more information about rent, see chapter 3 in Publication 535. 1040ez 2013 form Taxes You can deduct on Schedule C or C-EZ various federal, state, local, and foreign taxes directly attributable to your business. 1040ez 2013 form Income taxes. 1040ez 2013 form   You can deduct on Schedule C or C-EZ a state tax on gross income (as distinguished from net income) directly attributable to your business. 1040ez 2013 form You can deduct other state and local income taxes on Schedule A (Form 1040) if you itemize your deductions. 1040ez 2013 form Do not deduct federal income tax. 1040ez 2013 form Employment taxes. 1040ez 2013 form   You can deduct the social security, Medicare, and federal unemployment (FUTA) taxes you paid out of your own funds as an employer. 1040ez 2013 form Employment taxes are discussed briefly in chapter 1. 1040ez 2013 form You can also deduct payments you made as an employer to a state unemployment compensation fund or to a state disability benefit fund. 1040ez 2013 form Deduct these payments as taxes. 1040ez 2013 form Self-employment tax. 1040ez 2013 form   You can deduct one-half of your self-employment tax on line 27 of Form 1040. 1040ez 2013 form Self-employment tax is discussed in chapters 1 and 10. 1040ez 2013 form Personal property tax. 1040ez 2013 form   You can deduct on Schedule C or C-EZ any tax imposed by a state or local government on personal property used in your business. 1040ez 2013 form   You can also deduct registration fees for the right to use property within a state or local area. 1040ez 2013 form Example. 1040ez 2013 form May and Julius Winter drove their car 7,000 business miles out of a total of 10,000 miles. 1040ez 2013 form They had to pay $25 for their annual state license tags and $20 for their city registration sticker. 1040ez 2013 form They also paid $235 in city personal property tax on the car, for a total of $280. 1040ez 2013 form They are claiming their actual car expenses. 1040ez 2013 form Because they used the car 70% for business, they can deduct 70% of the $280, or $196, as a business expense. 1040ez 2013 form Real estate taxes. 1040ez 2013 form   You can deduct on Schedule C or C-EZ the real estate taxes you pay on your business property. 1040ez 2013 form Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. 1040ez 2013 form The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. 1040ez 2013 form   For more information about real estate taxes, see chapter 5 in Publication 535. 1040ez 2013 form That chapter explains special rules for deducting the following items. 1040ez 2013 form Taxes for local benefits, such as those for sidewalks, streets, water mains, and sewer lines. 1040ez 2013 form Real estate taxes when you buy or sell property during the year. 1040ez 2013 form Real estate taxes if you use an accrual method of accounting and choose to accrue real estate tax related to a definite period ratably over that period. 1040ez 2013 form Sales tax. 1040ez 2013 form   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. 1040ez 2013 form If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. 1040ez 2013 form If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. 1040ez 2013 form If the property is depreciable, add the sales tax to the basis for depreciation. 1040ez 2013 form For information on the basis of property, see Publication 551, Basis of Assets. 1040ez 2013 form    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. 1040ez 2013 form Do not include these taxes in gross receipts or sales. 1040ez 2013 form Excise taxes. 1040ez 2013 form   You can deduct on Schedule C or C-EZ all excise taxes that are ordinary and necessary expenses of carrying on your business. 1040ez 2013 form Excise taxes are discussed briefly in chapter 1. 1040ez 2013 form Fuel taxes. 1040ez 2013 form   Taxes on gasoline, diesel fuel, and other motor fuels you use in your business are usually included as part of the cost of the fuel. 1040ez 2013 form Do not deduct these taxes as a separate item. 1040ez 2013 form   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. 1040ez 2013 form For more information, see Publication 510, Excise Taxes. 1040ez 2013 form Travel, Meals, and Entertainment This section briefly explains the kinds of travel and entertainment expenses you can deduct on Schedule C or C-EZ. 1040ez 2013 form Table 8-1. 1040ez 2013 form When Are Entertainment Expenses Deductible? (Note. 1040ez 2013 form The following is a summary of the rules for deducting entertainment expenses. 1040ez 2013 form For more details about these rules, see Publication 463. 1040ez 2013 form ) General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. 1040ez 2013 form Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. 1040ez 2013 form An ordinary expense is one that is common and accepted in your field of business, trade, or profession. 1040ez 2013 form A necessary expense is one that is helpful and appropriate, although not necessarily required, for your business. 1040ez 2013 form Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. 1040ez 2013 form   Associated test Entertainment is associated with your trade or business, and Entertainment directly precedes or follows a substantial business discussion. 1040ez 2013 form Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. 1040ez 2013 form You cannot deduct expenses that are lavish or extravagant under the circumstances. 1040ez 2013 form You generally can deduct only 50% of your unreimbursed entertainment expenses. 1040ez 2013 form Travel expenses. 1040ez 2013 form   These are the ordinary and necessary expenses of traveling away from home for your business. 1040ez 2013 form You are traveling away from home if both the following conditions are met. 1040ez 2013 form Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work. 1040ez 2013 form You need to get sleep or rest to meet the demands of your work while away from home. 1040ez 2013 form Generally, your tax home is your regular place of business, regardless of where you maintain your family home. 1040ez 2013 form It includes the entire city or general area in which your business is located. 1040ez 2013 form See Publication 463 for more information. 1040ez 2013 form   The following is a brief discussion of the expenses you can deduct. 1040ez 2013 form Transportation. 1040ez 2013 form   You can deduct the cost of travel by airplane, train, bus, or car between your home and your business destination. 1040ez 2013 form Taxi, commuter bus, and limousine. 1040ez 2013 form   You can deduct fares for these and other types of transportation between the airport or station and your hotel, or between the hotel and your work location away from home. 1040ez 2013 form Baggage and shipping. 1040ez 2013 form   You can deduct the cost of sending baggage and sample or display material between your regular and temporary work locations. 1040ez 2013 form Car or truck. 1040ez 2013 form   You can deduct the costs of operating and maintaining your vehicle when traveling away from home on business. 1040ez 2013 form You can deduct actual expenses or the standard mileage rate (discussed earlier under Car and Truck Expenses), as well as business-related tolls and parking. 1040ez 2013 form If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. 1040ez 2013 form Meals and lodging. 1040ez 2013 form   You can deduct the cost of meals and lodging if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. 1040ez 2013 form In most cases, you can deduct only 50% of your meal expenses. 1040ez 2013 form Cleaning. 1040ez 2013 form   You can deduct the costs of dry cleaning and laundry while on your business trip. 1040ez 2013 form Telephone. 1040ez 2013 form   You can deduct the cost of business calls while on your business trip, including business communication by fax machine or other communication devices. 1040ez 2013 form Tips. 1040ez 2013 form   You can deduct the tips you pay for any expense in this list. 1040ez 2013 form More information. 1040ez 2013 form   For more information about travel expenses, see Publication 463. 1040ez 2013 form Entertainment expenses. 1040ez 2013 form   You may be able to deduct business-related entertainment expenses for entertaining a client, customer, or employee. 1040ez 2013 form In most cases, you can deduct only 50% of these expenses. 1040ez 2013 form   The following are examples of entertainment expenses. 1040ez 2013 form Entertaining guests at nightclubs, athletic clubs, theaters, or sporting events. 1040ez 2013 form Providing meals, a hotel suite, or a car to business customers or their families. 1040ez 2013 form To be deductible, the expenses must meet the rules listed in Table 8-1. 1040ez 2013 form For details about these rules, see Publication 463. 1040ez 2013 form Reimbursing your employees for expenses. 1040ez 2013 form   You generally can deduct the amount you reimburse your employees for travel and entertainment expenses. 1040ez 2013 form The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. 1040ez 2013 form For details, see chapter 11 in Publication 535. 1040ez 2013 form That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. 1040ez 2013 form Business Use of Your Home To deduct expenses related to the part of your home used for business, you must meet specific requirements. 1040ez 2013 form Even then, your deduction may be limited. 1040ez 2013 form To qualify to claim expenses for business use of your home, you must meet the following tests. 1040ez 2013 form Your use of the business part of your home must be: Exclusive (however, see Exceptions to exclusive use , later), Regular, For your business, and The business part of your home must be one of the following: Your principal place of business (defined later), A place where you meet or deal with patients, clients, or customers in the normal course of your business, or A separate structure (not attached to your home) you use in connection with your business. 1040ez 2013 form Exclusive use. 1040ez 2013 form   To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. 1040ez 2013 form The area used for business can be a room or other separately identifiable space. 1040ez 2013 form The space does not need to be marked off by a permanent partition. 1040ez 2013 form   You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. 1040ez 2013 form Example. 1040ez 2013 form You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. 1040ez 2013 form Your family also uses the den for recreation. 1040ez 2013 form The den is not used exclusively in your profession, so you cannot claim a business deduction for its use. 1040ez 2013 form Exceptions to exclusive use. 1040ez 2013 form   You do not have to meet the exclusive use test if you use part of your home in either of the following ways. 1040ez 2013 form For the storage of inventory or product samples. 1040ez 2013 form As a daycare facility. 1040ez 2013 form For an explanation of these exceptions, see Publication 587, Business Use of Your Home (Including Use by Daycare Providers). 1040ez 2013 form Regular use. 1040ez 2013 form   To qualify under the regular use test, you must use a specific area of your home for business on a continuing basis. 1040ez 2013 form You do not meet the test if your business use of the area is only occasional or incidental, even if you do not use that area for any other purpose. 1040ez 2013 form Principal place of business. 1040ez 2013 form   You can have more than one business location, including your home, for a single trade or business. 1040ez 2013 form To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that business. 1040ez 2013 form To determine your principal place of business, you must consider all the facts and circumstances. 1040ez 2013 form   Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements. 1040ez 2013 form You use it exclusively and regularly for administrative or management activities of your business. 1040ez 2013 form You have no other fixed location where you conduct substantial administrative or management activities of your business. 1040ez 2013 form   Alternatively, if you use your home exclusively and regularly for your business, but your home office does not qualify as your principal place of business based on the previous rules, you determine your principal place of business based on the following factors. 1040ez 2013 form The relative importance of the activities performed at each location. 1040ez 2013 form If the relative importance factor does not determine your principal place of business, you can also consider the time spent at each location. 1040ez 2013 form   If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. 1040ez 2013 form However, for other ways to qualify to deduct home office expenses, see Publication 587. 1040ez 2013 form Deduction limit. 1040ez 2013 form   If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. 1040ez 2013 form If your gross income from the business use is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. 1040ez 2013 form   Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation (with depreciation taken last), allocable to the business is limited to the gross income from the business use of your home minus the sum of the following. 1040ez 2013 form The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). 1040ez 2013 form The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. 1040ez 2013 form Do not include in (2) above your deduction for one-half of your self-employment tax. 1040ez 2013 form   Use Form 8829, Expenses for Business Use of Your Home, to figure your deduction. 1040ez 2013 form New simplified method. 1040ez 2013 form    The IRS now provides a simplified method to determine your expenses for business use of your home. 1040ez 2013 form The simplified method is an alternative to calculating and substantiating actual expenses. 1040ez 2013 form In most cases, you will figure your deduction by multiplying $5 by the area of your home used for a qualified business use. 1040ez 2013 form The area you use to figure your deduction is limited to 300 square feet. 1040ez 2013 form For more information, see the Instructions for Schedule C. 1040ez 2013 form More information. 1040ez 2013 form   For more information on deducting expenses for the business use of your home, see Publication 587. 1040ez 2013 form Other Expenses You Can Deduct You may also be able to deduct the following expenses. 1040ez 2013 form See Publication 535 to find out whether you can deduct them. 1040ez 2013 form Advertising. 1040ez 2013 form Bank fees. 1040ez 2013 form Donations to business organizations. 1040ez 2013 form Education expenses. 1040ez 2013 form Energy efficient commercial buildings deduction expenses. 1040ez 2013 form Impairment-related expenses. 1040ez 2013 form Interview expense allowances. 1040ez 2013 form Licenses and regulatory fees. 1040ez 2013 form Moving machinery. 1040ez 2013 form Outplacement services. 1040ez 2013 form Penalties and fines you pay for late performance or nonperformance of a contract. 1040ez 2013 form Repairs that keep your property in a normal efficient operating condition. 1040ez 2013 form Repayments of income. 1040ez 2013 form Subscriptions to trade or professional publications. 1040ez 2013 form Supplies and materials. 1040ez 2013 form Utilities. 1040ez 2013 form Expenses You Cannot Deduct You usually cannot deduct the following as business expenses. 1040ez 2013 form For more information, see Publication 535. 1040ez 2013 form Bribes and kickbacks. 1040ez 2013 form Charitable contributions. 1040ez 2013 form Demolition expenses or losses. 1040ez 2013 form Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs. 1040ez 2013 form Lobbying expenses. 1040ez 2013 form Penalties and fines you pay to a governmental agency or instrumentality because you broke the law. 1040ez 2013 form Personal, living, and family expenses. 1040ez 2013 form Political contributions. 1040ez 2013 form Repairs that add to the value of your property or significantly increase its life. 1040ez 2013 form Prev  Up  Next   Home   More Online Publications
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The 1040ez 2013 Form

1040ez 2013 form Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. 1040ez 2013 form irs. 1040ez 2013 form gov/pub179. 1040ez 2013 form Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. 1040ez 2013 form  La tasa de contribución para el Seguro Social permanece en 6. 1040ez 2013 form 2% tanto para el empleado como para el patrono. 1040ez 2013 form La base límite de salario para el Seguro Social es $117,000. 1040ez 2013 form La tasa de la contribución al Medicare es 1. 1040ez 2013 form 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. 1040ez 2013 form No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. 1040ez 2013 form Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. 1040ez 2013 form Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. 1040ez 2013 form Cambio de parte responsable. 1040ez 2013 form  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. 1040ez 2013 form El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. 1040ez 2013 form Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. 1040ez 2013 form Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). 1040ez 2013 form Matrimonio entre personas del mismo sexo. 1040ez 2013 form . 1040ez 2013 form  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. 1040ez 2013 form Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. 1040ez 2013 form irs. 1040ez 2013 form gov/irb/2013-38_IRB/ar07. 1040ez 2013 form html. 1040ez 2013 form El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. 1040ez 2013 form El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. 1040ez 2013 form irs. 1040ez 2013 form gov/irb/2013-44_IRB/ar10. 1040ez 2013 form html. 1040ez 2013 form Recordatorios Retención de la Contribución Adicional al Medicare. 1040ez 2013 form  Además de la retención de la contribución Medicare de 1. 1040ez 2013 form 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. 1040ez 2013 form 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. 1040ez 2013 form Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. 1040ez 2013 form Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. 1040ez 2013 form La Contribución Adicional al Medicare sólo se le impone al empleado. 1040ez 2013 form No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. 1040ez 2013 form Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. 1040ez 2013 form Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. 1040ez 2013 form Para más información, sobre la Contribución Adicional al Medicare visite IRS. 1040ez 2013 form gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). 1040ez 2013 form La información está disponible en inglés. 1040ez 2013 form El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. 1040ez 2013 form . 1040ez 2013 form  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. 1040ez 2013 form Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. 1040ez 2013 form Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. 1040ez 2013 form Si desea más información, visite IRS. 1040ez 2013 form gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). 1040ez 2013 form La información está disponible en inglés. 1040ez 2013 form Externalización de las obligaciones de la nómina. 1040ez 2013 form . 1040ez 2013 form  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. 1040ez 2013 form El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. 1040ez 2013 form Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. 1040ez 2013 form gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. 1040ez 2013 form Dicha información está disponible en inglés. 1040ez 2013 form El crédito de asistencia para las primas COBRA. 1040ez 2013 form  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. 1040ez 2013 form Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. 1040ez 2013 form Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. 1040ez 2013 form El Formulario 944-PR está descontinuado. 1040ez 2013 form  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. 1040ez 2013 form A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. 1040ez 2013 form Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). 1040ez 2013 form Para más información, consulte las Instrucciones para el Formulario 944(SP). 1040ez 2013 form Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. 1040ez 2013 form O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). 1040ez 2013 form Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. 1040ez 2013 form Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. 1040ez 2013 form Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. 1040ez 2013 form Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). 1040ez 2013 form  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). 1040ez 2013 form Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. 1040ez 2013 form Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). 1040ez 2013 form Cambio de dirección. 1040ez 2013 form . 1040ez 2013 form  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. 1040ez 2013 form No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. 1040ez 2013 form Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. 1040ez 2013 form  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. 1040ez 2013 form Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). 1040ez 2013 form Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. 1040ez 2013 form El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. 1040ez 2013 form Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. 1040ez 2013 form Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. 1040ez 2013 form Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. 1040ez 2013 form eftps. 1040ez 2013 form gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). 1040ez 2013 form Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. 1040ez 2013 form Radicación y pago por medios electrónicos. 1040ez 2013 form  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. 1040ez 2013 form Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. 1040ez 2013 form Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. 1040ez 2013 form Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. 1040ez 2013 form No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. 1040ez 2013 form Visite el sitio web del IRS www. 1040ez 2013 form irs. 1040ez 2013 form gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. 1040ez 2013 form Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. 1040ez 2013 form irs. 1040ez 2013 form gov/e-pay. 1040ez 2013 form Se le podría cobrar un cargo por radicar electrónicamente. 1040ez 2013 form Para EFTPS, visite www. 1040ez 2013 form eftps. 1040ez 2013 form gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. 1040ez 2013 form Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. 1040ez 2013 form hacienda. 1040ez 2013 form gobierno. 1040ez 2013 form pr. 1040ez 2013 form Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. 1040ez 2013 form Si no provee un EIN válido, la planilla o pago no se tramitará. 1040ez 2013 form Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. 1040ez 2013 form Pagos con tarjeta de crédito o débito. 1040ez 2013 form  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. 1040ez 2013 form irs. 1040ez 2013 form gov/e-pay. 1040ez 2013 form No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. 1040ez 2013 form Contratación de empleados nuevos. 1040ez 2013 form  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. 1040ez 2013 form Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. 1040ez 2013 form Vea el apartado 4 . 1040ez 2013 form Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. 1040ez 2013 form . 1040ez 2013 form  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. 1040ez 2013 form En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. 1040ez 2013 form Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. 1040ez 2013 form Solicitud de un número de identificación patronal en línea (EIN). 1040ez 2013 form  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. 1040ez 2013 form gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). 1040ez 2013 form La información está provista en inglés. 1040ez 2013 form Pagos rechazados. 1040ez 2013 form  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. 1040ez 2013 form Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. 1040ez 2013 form Sin embargo, la penalidad en pagos rechazados de $24. 1040ez 2013 form 99 o menos es igual a la cantidad del pago. 1040ez 2013 form Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). 1040ez 2013 form Remuneración pagada a trabajadores agrícolas con visa H-2A. 1040ez 2013 form  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. 1040ez 2013 form Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. 1040ez 2013 form Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. 1040ez 2013 form Servicios de entrega privados. 1040ez 2013 form  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. 1040ez 2013 form La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. 1040ez 2013 form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. 1040ez 2013 form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040ez 2013 form M. 1040ez 2013 form , UPS Worldwide Express Plus y UPS Worldwide Express. 1040ez 2013 form Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. 1040ez 2013 form gov y escriba “private delivery service” en la casilla Search (Buscar). 1040ez 2013 form La información está disponible en inglés. 1040ez 2013 form El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. 1040ez 2013 form Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. 1040ez 2013 form Usted tiene que utilizar el Servicio Postal de los EE. 1040ez 2013 form UU. 1040ez 2013 form para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. 1040ez 2013 form Mantenimiento de récords. 1040ez 2013 form  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. 1040ez 2013 form Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. 1040ez 2013 form No se ha establecido ninguna manera especial de llevar estos récords. 1040ez 2013 form Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . 1040ez 2013 form Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. 1040ez 2013 form Vea Líder de cuadrilla, en el apartado 1 . 1040ez 2013 form Comentarios y sugerencias. 1040ez 2013 form  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. 1040ez 2013 form Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez 2013 form NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. 1040ez 2013 form Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. 1040ez 2013 form También, puede enviarnos comentarios a través de la página www. 1040ez 2013 form irs. 1040ez 2013 form gov/formspubs. 1040ez 2013 form Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. 1040ez 2013 form Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. 1040ez 2013 form Fotografías de niños desaparecidos. 1040ez 2013 form  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). 1040ez 2013 form Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. 1040ez 2013 form Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). 1040ez 2013 form Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. 1040ez 2013 form Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. 1040ez 2013 form Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. 1040ez 2013 form Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. 1040ez 2013 form Vea el tema Servicios de entrega privados en Recordatorios. 1040ez 2013 form A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. 1040ez 2013 form Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. 1040ez 2013 form Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. 1040ez 2013 form Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. 1040ez 2013 form Vea el apartado 13 . 1040ez 2013 form Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. 1040ez 2013 form Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. 1040ez 2013 form Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. 1040ez 2013 form Pague o deposite todo saldo adeudado (si es más de $500). 1040ez 2013 form Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. 1040ez 2013 form Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. 1040ez 2013 form Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). 1040ez 2013 form Para el 28 de febrero. 1040ez 2013 form   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). 1040ez 2013 form Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. 1040ez 2013 form Para las planillas radicadas por vías electrónicas, vea el siguiente tema. 1040ez 2013 form Para el 31 de marzo. 1040ez 2013 form  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. 1040ez 2013 form Sin embargo, puede transmitir un archivo electrónico por medio de Internet. 1040ez 2013 form Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. 1040ez 2013 form socialsecurity. 1040ez 2013 form gov/employer de la SSA para más información. 1040ez 2013 form Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. 1040ez 2013 form  Radique el Formulario 941-PR trimestralmente ante el IRS. 1040ez 2013 form Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. 1040ez 2013 form No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). 1040ez 2013 form Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. 1040ez 2013 form Si es de $500 o menos, traspásela al trimestre siguiente. 1040ez 2013 form Vea el apartado 10 , para más información. 1040ez 2013 form Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. 1040ez 2013 form Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). 1040ez 2013 form Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. 1040ez 2013 form Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. 1040ez 2013 form Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. 1040ez 2013 form Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). 1040ez 2013 form Vea los apartados 9 y 10 . 1040ez 2013 form Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. 1040ez 2013 form En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). 1040ez 2013 form Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. 1040ez 2013 form S. 1040ez 2013 form Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. 1040ez 2013 form Contribuciones sobre los ingresos de Puerto Rico. 1040ez 2013 form   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. 1040ez 2013 form Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. 1040ez 2013 form   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. 1040ez 2013 form Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. 1040ez 2013 form Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). 1040ez 2013 form   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. 1040ez 2013 form Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. 1040ez 2013 form Vea la sección 1. 1040ez 2013 form 1361-4(a)(7) y la sección 301. 1040ez 2013 form 7701-2(c)(2)(iv) de los Reglamentos, en inglés. 1040ez 2013 form Crédito de asistencia para las primas de COBRA. 1040ez 2013 form   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. 1040ez 2013 form La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. 1040ez 2013 form A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). 1040ez 2013 form Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. 1040ez 2013 form Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. 1040ez 2013 form Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. 1040ez 2013 form   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. 1040ez 2013 form Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. 1040ez 2013 form   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. 1040ez 2013 form La asistencia para mantener la cobertura puede durar hasta 15 meses. 1040ez 2013 form   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. 1040ez 2013 form Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. 1040ez 2013 form irs. 1040ez 2013 form gov/irb/2009-16_irb/ar09. 1040ez 2013 form html. 1040ez 2013 form   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. 1040ez 2013 form   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. 1040ez 2013 form El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. 1040ez 2013 form Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). 1040ez 2013 form El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). 1040ez 2013 form En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. 1040ez 2013 form En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. 1040ez 2013 form   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. 1040ez 2013 form En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. 1040ez 2013 form En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. 1040ez 2013 form Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. 1040ez 2013 form Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. 1040ez 2013 form Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. 1040ez 2013 form   Para más información, visite IRS. 1040ez 2013 form gov y escriba “COBRA” en la casilla Search (Buscar). 1040ez 2013 form La información está disponible en inglés. 1040ez 2013 form Ayuda para radicar documentos ante la SSA. 1040ez 2013 form   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. 1040ez 2013 form Elegibilidad para empleo. 1040ez 2013 form   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. 1040ez 2013 form Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). 1040ez 2013 form Puede obtener el formulario llamando al USCIS al 1-800-870-3676. 1040ez 2013 form Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. 1040ez 2013 form uscis. 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