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1040ez Amended Form
1040ez amended form Publication 969 - Additional Material Prev Up Next Home More Online Publications
Employee Tool & Equipment Plans
This resource page provides information and guidance related to Employee Tool and Equipment Plans, sometimes called Service Technician’s Tool Reimbursement Plans (Tool Plans). Tool Plans are programs that are marketed in various industries including auto dealership and repair facilities and other trades that require employees to provide their own tools. The plans typically purport to receive tax-favored treatment as “accountable plans” under Internal Revenue Code § 62(c) and the accompanying regulations.
Available Guidance and other Information
View recent Department of Justice activity
Revenue Rule 2012-25
Revenue Rule 2012-25 clarifies that an arrangement that recharacterizes taxable wages as nontaxable reimbursements or allowances does not satisfy the business connection requirement of the accountable plan rules under § 62(c) and the applicable regulations. The ruling includes three examples of programs that do not satisfy the business connection requirement of the accountable plan rules because they impermissibly recharacterize wages. It also includes an example in which the reimbursement arrangement satisfies the business connection requirement of the accountable plan rules because the employer’s plan only reimburses employees when a deductible business expense has been incurred in connection with performing services for the employer and the reimbursement is not in lieu of wages that the employees would otherwise receive.
A reimbursement or other expense allowance arrangement that pays an amount regardless of whether an expense is paid or incurred or reasonably expected to be paid or incurred by the employee in performing services for the employer violates the business connection requirement of an accountable plan. Specifically, such an arrangement violates the business connection’s reimbursement requirement under Treas. Reg. § 1.62-2(d)(3)(i). Accordingly, payments made under the arrangement are treated as made under a nonaccountable plan. Amounts treated as paid under a nonaccountable plan must be included in the employee’s gross income for the taxable year, are subject to withholding and payment of employment taxes, and must be reported as wages or other compensation on the employee’s Form W-2.
Employee Tool & Equipment Plans Alert
The Internal Revenue Service has established a compliance team to address significant concerns with certain Employee Tool and Equipment Plans that purport to receive tax-favored treatment as accountable plans.
IRS Letter Ruling 200930029
An employer's expense reimbursement plan satisfies the business connection, substantiation, and return of excess requirements of an accountable plan. Payments made under the Plan in accordance with the terms of the plan will be excluded from the Technician’s income and will not be wages subject to the withholding and payment of employment taxes.
Chief Counsel Advice - ILM 200745018
A legal memorandum that concludes that an employer's tool reimbursement plan does not satisfy the requirements of an accountable plan.
Revenue Ruling 2005-52
This ruling holds that tool allowances paid to employees are not paid under an accountable plan because the substantiation and return of excess requirements are not met.
Page Last Reviewed or Updated: 13-Feb-2014
The 1040ez Amended Form
1040ez amended form Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040ez amended form Tax questions. 1040ez amended form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. 1040ez amended form irs. 1040ez amended form gov/pub515. 1040ez amended form What's New Deposit interest paid to certain nonresident alien individuals. 1040ez amended form New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. 1040ez amended form Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. 1040ez amended form See Deposit interest paid to certain nonresident alien individuals in 2013. 1040ez amended form Portfolio interest. 1040ez amended form . 1040ez amended form The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. 1040ez amended form Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. 1040ez amended form See Portfolio interest. 1040ez amended form U. 1040ez amended form S. 1040ez amended form real property interest. 1040ez amended form Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. 1040ez amended form The provision has been extended through 2013. 1040ez amended form The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. 1040ez amended form S. 1040ez amended form real property interest will continue to apply to any distribution from a RIC. 1040ez amended form See Qualified investment entities under U. 1040ez amended form S. 1040ez amended form Real Property Interest. 1040ez amended form Interest-related dividends and short-term capital gain dividends received from mutual funds. 1040ez amended form The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. 1040ez amended form These provisions have been extended through 2013. 1040ez amended form Partnership withholding rate on effectively connected income. 1040ez amended form For 2013, the rate for withholding on noncorporate partners has increased to 39. 1040ez amended form 6%. 1040ez amended form The rate for corporate partners remains 35%. 1040ez amended form Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. 1040ez amended form If you made U. 1040ez amended form S. 1040ez amended form -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. 1040ez amended form See Amounts paid to qualified securities lenders . 1040ez amended form Electronic deposits. 1040ez amended form You must make all deposits of taxes electronically. 1040ez amended form Substitute forms. 1040ez amended form Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. 1040ez amended form If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. 1040ez amended form See Penalties. 1040ez amended form Filing electronically. 1040ez amended form If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. 1040ez amended form You get to the system through the Internet at fire. 1040ez amended form irs. 1040ez amended form gov. 1040ez amended form For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. 1040ez amended form The IRS will not mail error reports for files that are bad. 1040ez amended form Qualified intermediaries. 1040ez amended form A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. 1040ez amended form See Qualified intermediary under Foreign Intermediaries. 1040ez amended form Requests for extensions on Form 8809 must be filed electronically. 1040ez amended form Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. 1040ez amended form See Extension to file Form 1042-S with the IRS. 1040ez amended form Photographs of missing children. 1040ez amended form The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez amended form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez amended form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez amended form Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. 1040ez amended form Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. 1040ez amended form In addition to discussing the rules that apply generally to payments of U. 1040ez amended form S. 1040ez amended form source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. 1040ez amended form S. 1040ez amended form real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. 1040ez amended form S. 1040ez amended form trade or business. 1040ez amended form Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). 1040ez amended form U. 1040ez amended form S. 1040ez amended form withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. 1040ez amended form For information on these provisions, go to www. 1040ez amended form irs. 1040ez amended form gov/fatca. 1040ez amended form Comments and suggestions. 1040ez amended form We welcome your comments about this publication and your 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amended form Ordering forms and publications. 1040ez amended form Visit www. 1040ez amended form irs. 1040ez amended form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez amended form Internal Revenue Service 1201 N. 1040ez amended form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez amended form If you have a tax question, check the information available on IRS. 1040ez amended form gov or call 1-800-829-1040. 1040ez amended form We cannot answer tax questions sent to either of the above addresses. 1040ez amended form Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. 1040ez amended form S. 1040ez amended form Tax Guide for Aliens 901 U. 1040ez amended form S. 1040ez amended form Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. 1040ez amended form S. 1040ez amended form Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. 1040ez amended form S. 1040ez amended form Source Income of Foreign Persons 1042-S Foreign Person's U. 1040ez amended form S. 1040ez amended form Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. 1040ez amended form Prev Up Next Home More Online Publications