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1040ez Instructions 2012

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1040ez Instructions 2012

1040ez instructions 2012 28. 1040ez instructions 2012   Miscellaneous Deductions Table of Contents What's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses What's New Standard mileage rate. 1040ez instructions 2012  The 2013 rate for business use of a vehicle is 56½ cents per mile. 1040ez instructions 2012 Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). 1040ez instructions 2012 You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. 1040ez instructions 2012 This chapter covers the following topics. 1040ez instructions 2012 Deductions subject to the 2% limit. 1040ez instructions 2012 Deductions not subject to the 2% limit. 1040ez instructions 2012 Expenses you cannot deduct. 1040ez instructions 2012 You must keep records to verify your deductions. 1040ez instructions 2012 You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. 1040ez instructions 2012 For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. 1040ez instructions 2012 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040). 1040ez instructions 2012 You can claim the amount of expenses that is more than 2% of your adjusted gross income. 1040ez instructions 2012 You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. 1040ez instructions 2012 Your adjusted gross income is the amount on Form 1040, line 38. 1040ez instructions 2012 Generally, you apply the 2% limit after you apply any other deduction limit. 1040ez instructions 2012 For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed in chapter 26) before you apply the 2% limit. 1040ez instructions 2012 Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). 1040ez instructions 2012 Unreimbursed employee expenses (line 21). 1040ez instructions 2012 Tax preparation fees (line 22). 1040ez instructions 2012 Other expenses (line 23). 1040ez instructions 2012 Unreimbursed Employee Expenses (Line 21) Generally, you can deduct on Schedule A (Form 1040), line 21, unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. 1040ez instructions 2012 An expense is ordinary if it is common and accepted in your trade, business, or profession. 1040ez instructions 2012 An expense is necessary if it is appropriate and helpful to your business. 1040ez instructions 2012 An expense does not have to be required to be considered necessary. 1040ez instructions 2012 Examples of unreimbursed employee expenses are listed next. 1040ez instructions 2012 The list is followed by discussions of additional unreimbursed employee expenses. 1040ez instructions 2012 Business bad debt of an employee. 1040ez instructions 2012 Education that is work related. 1040ez instructions 2012 (See chapter 27. 1040ez instructions 2012 ) Legal fees related to your job. 1040ez instructions 2012 Licenses and regulatory fees. 1040ez instructions 2012 Malpractice insurance premiums. 1040ez instructions 2012 Medical examinations required by an employer. 1040ez instructions 2012 Occupational taxes. 1040ez instructions 2012 Passport for a business trip. 1040ez instructions 2012 Subscriptions to professional journals and trade magazines related to your work. 1040ez instructions 2012 Travel, transportation, entertainment, and gifts related to your work. 1040ez instructions 2012 (See chapter 26. 1040ez instructions 2012 ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. 1040ez instructions 2012 Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer that are attributable to the pay you received from that employer. 1040ez instructions 2012 Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. 1040ez instructions 2012 For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. 1040ez instructions 2012 Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. 1040ez instructions 2012 Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. 1040ez instructions 2012 Lobbying and political activities. 1040ez instructions 2012   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. 1040ez instructions 2012 See Dues used for lobbying under Nondeductible Expenses, later. 1040ez instructions 2012 Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. 1040ez instructions 2012 If you file Form 1040A, you can deduct these expenses on line 16. 1040ez instructions 2012 If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. 1040ez instructions 2012 However, neither spouse can deduct more than $250 of his or her qualified expenses. 1040ez instructions 2012 Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. 1040ez instructions 2012 You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. 1040ez instructions 2012 The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. 1040ez instructions 2012 See Publication 587 for more detailed information and a worksheet. 1040ez instructions 2012 Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. 1040ez instructions 2012 You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. 1040ez instructions 2012 Employment and outplacement agency fees. 1040ez instructions 2012   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. 1040ez instructions 2012 Employer pays you back. 1040ez instructions 2012   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. 1040ez instructions 2012 (See Recoveries in chapter 12. 1040ez instructions 2012 ) Employer pays the employment agency. 1040ez instructions 2012   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. 1040ez instructions 2012 Résumé. 1040ez instructions 2012   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. 1040ez instructions 2012 Travel and transportation expenses. 1040ez instructions 2012   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. 1040ez instructions 2012 You can deduct the travel expenses if the trip is primarily to look for a new job. 1040ez instructions 2012 The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. 1040ez instructions 2012   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. 1040ez instructions 2012   You can choose to use the standard mileage rate to figure your car expenses. 1040ez instructions 2012 The 2013 rate for business use of a vehicle is 56½ cents per mile. 1040ez instructions 2012 See chapter 26 for more information. 1040ez instructions 2012 Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. 1040ez instructions 2012 Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. 1040ez instructions 2012 If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. 1040ez instructions 2012 Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. 1040ez instructions 2012 If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. 1040ez instructions 2012 Research Expenses of a College Professor If you are a college professor, you can deduct research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. 1040ez instructions 2012 You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. 1040ez instructions 2012 However, you cannot deduct the cost of travel as a form of education. 1040ez instructions 2012 Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. 1040ez instructions 2012 You can depreciate the cost of tools that have a useful life substantially beyond the tax year. 1040ez instructions 2012 For more information about depreciation, see Publication 946. 1040ez instructions 2012 Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. 1040ez instructions 2012 You can also deduct assessments for benefit payments to unemployed union members. 1040ez instructions 2012 However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. 1040ez instructions 2012 Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. 1040ez instructions 2012 You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. 1040ez instructions 2012 See Lobbying Expenses under Nondeductible Expenses, later. 1040ez instructions 2012 Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. 1040ez instructions 2012 You must wear them as a condition of your employment. 1040ez instructions 2012 The clothes are not suitable for everyday wear. 1040ez instructions 2012 It is not enough that you wear distinctive clothing. 1040ez instructions 2012 The clothing must be specifically required by your employer. 1040ez instructions 2012 Nor is it enough that you do not, in fact, wear your work clothes away from work. 1040ez instructions 2012 The clothing must not be suitable for taking the place of your regular clothing. 1040ez instructions 2012 Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. 1040ez instructions 2012 ). 1040ez instructions 2012 Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. 1040ez instructions 2012 However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. 1040ez instructions 2012 Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. 1040ez instructions 2012 Protective clothing. 1040ez instructions 2012   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. 1040ez instructions 2012   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. 1040ez instructions 2012 Military uniforms. 1040ez instructions 2012   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. 1040ez instructions 2012 However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. 1040ez instructions 2012 In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. 1040ez instructions 2012   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. 1040ez instructions 2012   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. 1040ez instructions 2012 Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. 1040ez instructions 2012 Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. 1040ez instructions 2012 These fees include the cost of tax preparation software programs and tax publications. 1040ez instructions 2012 They also include any fee you paid for electronic filing of your return. 1040ez instructions 2012 Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. 1040ez instructions 2012 On Schedule A (Form 1040), line 23, you can deduct expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. 1040ez instructions 2012 You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonably and closely related to these purposes. 1040ez instructions 2012 Some of these other expenses are explained in the following discussions. 1040ez instructions 2012 If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. 1040ez instructions 2012 Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. 1040ez instructions 2012 Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. 1040ez instructions 2012 First report the loss in Section B of Form 4684, Casualties and Thefts. 1040ez instructions 2012 You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. 1040ez instructions 2012 To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. 1040ez instructions 2012 For other casualty and theft losses, see chapter 25. 1040ez instructions 2012 Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. 1040ez instructions 2012 Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. 1040ez instructions 2012 The fees are deductible in the year paid. 1040ez instructions 2012 Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). 1040ez instructions 2012 You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. 1040ez instructions 2012 But if you work as an employee and also use the computer in that work, see Publication 946. 1040ez instructions 2012 Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. 1040ez instructions 2012 Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. 1040ez instructions 2012 The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. 1040ez instructions 2012 For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. 1040ez instructions 2012 Fees to Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. 1040ez instructions 2012 But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. 1040ez instructions 2012 You must add the fee to the cost of the property. 1040ez instructions 2012 You cannot deduct the fee you pay to a broker to sell securities. 1040ez instructions 2012 You can use the fee only to figure gain or loss from the sale. 1040ez instructions 2012 See the Instructions for Form 8949 for information on how to report the fee. 1040ez instructions 2012 Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. 1040ez instructions 2012 A hobby is not a business because it is not carried on to make a profit. 1040ez instructions 2012 See Activity not for profit in chapter 12 under Other Income. 1040ez instructions 2012 Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. 1040ez instructions 2012 Deductions of pass-through entities are passed through to the partners or shareholders. 1040ez instructions 2012 The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. 1040ez instructions 2012 Example. 1040ez instructions 2012 You are a member of an investment club that is formed solely to invest in securities. 1040ez instructions 2012 The club is treated as a partnership. 1040ez instructions 2012 The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. 1040ez instructions 2012 In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. 1040ez instructions 2012 However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. 1040ez instructions 2012 Publicly offered mutual funds. 1040ez instructions 2012   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. 1040ez instructions 2012 A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. 1040ez instructions 2012   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). 1040ez instructions 2012 This net figure is the amount you report on your return as income. 1040ez instructions 2012 You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. 1040ez instructions 2012 Information returns. 1040ez instructions 2012   You should receive information returns from pass-through entities. 1040ez instructions 2012 Partnerships and S corporations. 1040ez instructions 2012   These entities issue Schedule K-1, which lists the items and amounts you must report and identifies the tax return schedules and lines to use. 1040ez instructions 2012 Nonpublicly offered mutual funds. 1040ez instructions 2012   These funds will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing your share of gross income and investment expenses. 1040ez instructions 2012 You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. 1040ez instructions 2012 Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. 1040ez instructions 2012 Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. 1040ez instructions 2012 You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce, if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. 1040ez instructions 2012 You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F), on the appropriate schedule. 1040ez instructions 2012 You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). 1040ez instructions 2012 See Tax Preparation Fees , earlier. 1040ez instructions 2012 Loss on Deposits For information on whether, and if so, how, you may deduct a loss on your deposit in a qualified financial institution, see Loss on Deposits in chapter 25. 1040ez instructions 2012 Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. 1040ez instructions 2012 If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. 1040ez instructions 2012 If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. 1040ez instructions 2012 Repayments of Social Security Benefits For information on how to deduct your repayments of certain social security benefits, see Repayments More Than Gross Benefits in chapter 11. 1040ez instructions 2012 Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. 1040ez instructions 2012 You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. 1040ez instructions 2012 Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. 1040ez instructions 2012 These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. 1040ez instructions 2012 Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your individual retirement arrangement (IRA) are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. 1040ez instructions 2012 For more information about IRAs, see chapter 17. 1040ez instructions 2012 Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. 1040ez instructions 2012 They are not subject to the 2% limit. 1040ez instructions 2012 Report these items on Schedule A (Form 1040), line 28. 1040ez instructions 2012 List of Deductions Each of the following items is discussed in detail after the list (except where indicated). 1040ez instructions 2012 Amortizable premium on taxable bonds. 1040ez instructions 2012 Casualty and theft losses from income- producing property. 1040ez instructions 2012 Federal estate tax on income in respect of a decedent. 1040ez instructions 2012 Gambling losses up to the amount of gambling winnings. 1040ez instructions 2012 Impairment-related work expenses of persons with disabilities. 1040ez instructions 2012 Loss from other activities from Schedule K-1 (Form 1065-B), box 2. 1040ez instructions 2012 Losses from Ponzi-type investment schemes. 1040ez instructions 2012 See Losses from Ponzi-type investment schemes under Theft in chapter 25. 1040ez instructions 2012 Repayments of more than $3,000 under a claim of right. 1040ez instructions 2012 Unrecovered investment in an annuity. 1040ez instructions 2012 Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. 1040ez instructions 2012 You can elect to amortize the premium on taxable bonds. 1040ez instructions 2012 The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. 1040ez instructions 2012 Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. 1040ez instructions 2012 For more information, see Amortizable Premium on Taxable Bonds in Publication 529, and Bond Premium Amortization in chapter 3 of Publication 550, Investment Income and Expenses. 1040ez instructions 2012 Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). 1040ez instructions 2012 First, report the loss in Form 4684, Section B. 1040ez instructions 2012 You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. 1040ez instructions 2012 To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. 1040ez instructions 2012 For more information on casualty and theft losses, see chapter 25. 1040ez instructions 2012 Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. 1040ez instructions 2012 Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. 1040ez instructions 2012 See Publication 559 for more information. 1040ez instructions 2012 Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. 1040ez instructions 2012 You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. 1040ez instructions 2012 You cannot deduct gambling losses that are more than your winnings. 1040ez instructions 2012 You cannot reduce your gambling winnings by your gambling losses and report the difference. 1040ez instructions 2012 You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. 1040ez instructions 2012 Therefore, your records should show your winnings separately from your losses. 1040ez instructions 2012 Diary of winnings and losses. 1040ez instructions 2012 You must keep an accurate diary or similar record of your losses and winnings. 1040ez instructions 2012 Your diary should contain at least the following information. 1040ez instructions 2012 The date and type of your specific wager or wagering activity. 1040ez instructions 2012 The name and address or location of the gambling establishment. 1040ez instructions 2012 The names of other persons present with you at the gambling establishment. 1040ez instructions 2012 The amount(s) you won or lost. 1040ez instructions 2012 See Publication 529 for more information. 1040ez instructions 2012 Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. 1040ez instructions 2012 Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and for other expenses in connection with your place of work that are necessary for you to be able to work. 1040ez instructions 2012 Self-employed. 1040ez instructions 2012   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. 1040ez instructions 2012 Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28. 1040ez instructions 2012 It is not subject to the passive activity limitations. 1040ez instructions 2012 Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid or take a credit against your tax. 1040ez instructions 2012 See Repayments in chapter 12 for more information. 1040ez instructions 2012 Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. 1040ez instructions 2012 If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. 1040ez instructions 2012 See chapter 10 for more information about the tax treatment of pensions and annuities. 1040ez instructions 2012 Nondeductible Expenses Examples of nondeductible expenses are listed next. 1040ez instructions 2012 The list is followed by discussions of additional nondeductible expenses. 1040ez instructions 2012 List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. 1040ez instructions 2012 Burial or funeral expenses, including the cost of a cemetery lot. 1040ez instructions 2012 Capital expenses. 1040ez instructions 2012 Fees and licenses, such as car licenses, marriage licenses, and dog tags. 1040ez instructions 2012 Hobby losses, but see Hobby Expenses , earlier. 1040ez instructions 2012 Home repairs, insurance, and rent. 1040ez instructions 2012 Illegal bribes and kickbacks. 1040ez instructions 2012 See Bribes and kickbacks in chapter 11 of Publication 535. 1040ez instructions 2012 Losses from the sale of your home, furniture, personal car, etc. 1040ez instructions 2012 Personal disability insurance premiums. 1040ez instructions 2012 Personal, living, or family expenses. 1040ez instructions 2012 The value of wages never received or lost vacation time. 1040ez instructions 2012 Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. 1040ez instructions 2012 See chapter 37. 1040ez instructions 2012 Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. 1040ez instructions 2012 These include qualification and registration fees for primary elections. 1040ez instructions 2012 Legal fees. 1040ez instructions 2012   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. 1040ez instructions 2012 Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. 1040ez instructions 2012 Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. 1040ez instructions 2012 This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. 1040ez instructions 2012 You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. 1040ez instructions 2012 Dues paid to airline, hotel, and luncheon clubs are not deductible. 1040ez instructions 2012 Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). 1040ez instructions 2012 If you haul tools, instruments, or other items, in your car to and from work, you can deduct only the additional cost of hauling the items such as the rent on a trailer to carry the items. 1040ez instructions 2012 Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. 1040ez instructions 2012 This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). 1040ez instructions 2012 Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. 1040ez instructions 2012 Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. 1040ez instructions 2012 Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. 1040ez instructions 2012 However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. 1040ez instructions 2012 See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. 1040ez instructions 2012 Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. 1040ez instructions 2012 Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. 1040ez instructions 2012 You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. 1040ez instructions 2012 See chapter 18 for information on alimony. 1040ez instructions 2012 Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. 1040ez instructions 2012 These include expenses to: Influence legislation, Participate or intervene in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. 1040ez instructions 2012 Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. 1040ez instructions 2012 Dues used for lobbying. 1040ez instructions 2012   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. 1040ez instructions 2012 See Lobbying Expenses in Publication 529 for information on exceptions. 1040ez instructions 2012 Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. 1040ez instructions 2012 However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. 1040ez instructions 2012 See chapter 25. 1040ez instructions 2012 Example. 1040ez instructions 2012 A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. 1040ez instructions 2012 The diamond falls from the ring and is never found. 1040ez instructions 2012 The loss of the diamond is a casualty. 1040ez instructions 2012 Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. 1040ez instructions 2012 See chapter 26 for information on deductible expenses while traveling away from home. 1040ez instructions 2012 Meals While Working Late You cannot deduct the cost of meals while working late. 1040ez instructions 2012 However, you may be able to claim a deduction if the cost of meals is a deductible entertainment expense, or if you are traveling away from home. 1040ez instructions 2012 See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. 1040ez instructions 2012 Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. 1040ez instructions 2012 Custody of children. 1040ez instructions 2012 Breach of promise to marry suit. 1040ez instructions 2012 Civil or criminal charges resulting from a personal relationship. 1040ez instructions 2012 Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. 1040ez instructions 2012 Preparation of a title (or defense or perfection of a title). 1040ez instructions 2012 Preparation of a will. 1040ez instructions 2012 Property claims or property settlement in a divorce. 1040ez instructions 2012 You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. 1040ez instructions 2012 Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. 1040ez instructions 2012 Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. 1040ez instructions 2012 Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. 1040ez instructions 2012 Accounting certificate fees paid for the initial right to practice accounting. 1040ez instructions 2012 Bar exam fees and incidental expenses in securing initial admission to the bar. 1040ez instructions 2012 Medical and dental license fees paid to get initial licensing. 1040ez instructions 2012 Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. 1040ez instructions 2012 Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. 1040ez instructions 2012 Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. 1040ez instructions 2012 Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. 1040ez instructions 2012 You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. 1040ez instructions 2012 Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. 1040ez instructions 2012 You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. 1040ez instructions 2012 If you have expenses to produce both taxable and tax-exempt income, but you cannot identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct. 1040ez instructions 2012 Example. 1040ez instructions 2012 During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. 1040ez instructions 2012 In earning this income, you had total expenses of $500 during the year. 1040ez instructions 2012 You cannot identify the amount of each expense item that is for each income item. 1040ez instructions 2012 Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. 1040ez instructions 2012 You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). 1040ez instructions 2012 Travel Expenses for Another Individual You generally cannot deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on business or personal travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. 1040ez instructions 2012 See chapter 26 for more information on deductible travel expenses. 1040ez instructions 2012 Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. 1040ez instructions 2012 However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions. 1040ez instructions 2012 Wristwatches You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties. 1040ez instructions 2012 Prev  Up  Next   Home   More Online Publications
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The 1040ez Instructions 2012

1040ez instructions 2012 Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. 1040ez instructions 2012 irs. 1040ez instructions 2012 gov/pub15a. 1040ez instructions 2012 What's New Social security and Medicare tax for 2014. 1040ez instructions 2012  The social security tax rate is 6. 1040ez instructions 2012 2% each for the employee and employer, unchanged from 2013. 1040ez instructions 2012 The social security wage base limit is $117,000. 1040ez instructions 2012 The Medicare tax rate is 1. 1040ez instructions 2012 45% each for the employee and employer, unchanged from 2013. 1040ez instructions 2012 There is no wage base limit for Medicare tax. 1040ez instructions 2012 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 1040ez instructions 2012 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 1040ez instructions 2012 Withholding allowance. 1040ez instructions 2012  The 2014 amount for one withholding allowance on an annual basis is $3,950. 1040ez instructions 2012 Same-sex marriage. 1040ez instructions 2012  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040ez instructions 2012 For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040ez instructions 2012 R. 1040ez instructions 2012 B. 1040ez instructions 2012 201, available at www. 1040ez instructions 2012 irs. 1040ez instructions 2012 gov/irb/2013-38_IRB/ar07. 1040ez instructions 2012 html. 1040ez instructions 2012 Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 1040ez instructions 2012 Notice 2013-61, 2013-44 I. 1040ez instructions 2012 R. 1040ez instructions 2012 B. 1040ez instructions 2012 432, is available at www. 1040ez instructions 2012 irs. 1040ez instructions 2012 gov/irb/2013-44_IRB/ar10. 1040ez instructions 2012 html. 1040ez instructions 2012 Reminders Additional Medicare Tax withholding. 1040ez instructions 2012 . 1040ez instructions 2012  In addition to withholding Medicare tax at 1. 1040ez instructions 2012 45%, you must withhold a 0. 1040ez instructions 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez instructions 2012 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040ez instructions 2012 Additional Medicare Tax is only imposed on the employee. 1040ez instructions 2012 There is no employer share of Additional Medicare Tax. 1040ez instructions 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040ez instructions 2012 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 1040ez instructions 2012 For more information on Additional Medicare Tax, visit IRS. 1040ez instructions 2012 gov and enter “Additional Medicare Tax” in the search box. 1040ez instructions 2012 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 1040ez instructions 2012  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 1040ez instructions 2012 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 1040ez instructions 2012 For more information, visit IRS. 1040ez instructions 2012 gov and enter “work opportunity tax credit” in the search box. 1040ez instructions 2012 COBRA premium assistance credit. 1040ez instructions 2012  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. 1040ez instructions 2012 For more information, see COBRA premium assistance credit in Publication 15 (Circular E). 1040ez instructions 2012 Federal tax deposits must be made by electronic funds transfer. 1040ez instructions 2012  You must use electronic funds transfer to make all federal tax deposits. 1040ez instructions 2012 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040ez instructions 2012 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 1040ez instructions 2012 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040ez instructions 2012 EFTPS is a free service provided by the Department of Treasury. 1040ez instructions 2012 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040ez instructions 2012 For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). 1040ez instructions 2012 To get more information about EFTPS or to enroll in EFTPS, visit www. 1040ez instructions 2012 eftps. 1040ez instructions 2012 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040ez instructions 2012 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040ez instructions 2012 You must receive written notice from the IRS to file Form 944. 1040ez instructions 2012  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. 1040ez instructions 2012 S. 1040ez instructions 2012 Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. 1040ez instructions 2012 You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. 1040ez instructions 2012 For more information on requesting to file Form 944, visit IRS. 1040ez instructions 2012 gov and enter “file employment taxes annually” in the search box. 1040ez instructions 2012 Employers can request to file Forms 941 instead of Form 944. 1040ez instructions 2012  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. 1040ez instructions 2012 You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. 1040ez instructions 2012 For more information on requesting to file Form 944, visit IRS. 1040ez instructions 2012 gov and enter “file employment taxes annually” in the search box. 1040ez instructions 2012 Aggregate Form 941 filers. 1040ez instructions 2012  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. 1040ez instructions 2012 Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. 1040ez instructions 2012 To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. 1040ez instructions 2012 Aggregate Form 940 filers. 1040ez instructions 2012  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040ez instructions 2012 Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. 1040ez instructions 2012 To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. 1040ez instructions 2012 Electronic filing and payment. 1040ez instructions 2012  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. 1040ez instructions 2012 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. 1040ez instructions 2012 Spend less time and worry about taxes and more time running your business. 1040ez instructions 2012 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 1040ez instructions 2012 For e-file, visit www. 1040ez instructions 2012 irs. 1040ez instructions 2012 gov/efile for additional information. 1040ez instructions 2012 For EFTPS, visit www. 1040ez instructions 2012 eftps. 1040ez instructions 2012 gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). 1040ez instructions 2012 Electronic submission of Forms W-4, W-4P, W-4S and W-4V. 1040ez instructions 2012  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. 1040ez instructions 2012 Form W-4, Employee's Withholding Allowance Certificate. 1040ez instructions 2012 Form W-4P, Withholding Certificate for Pension or Annuity Payments. 1040ez instructions 2012 Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. 1040ez instructions 2012 Form W-4V, Voluntary Withholding Request. 1040ez instructions 2012 For each form that you establish an electronic submission system for, you must meet each of the following five requirements. 1040ez instructions 2012 The electronic system must ensure that the information received by the payer is the information sent by the payee. 1040ez instructions 2012 The system must document all occasions of user access that result in a submission. 1040ez instructions 2012 In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. 1040ez instructions 2012 The electronic system must provide exactly the same information as the paper form. 1040ez instructions 2012 The electronic submission must be signed with an electronic signature by the payee whose name is on the form. 1040ez instructions 2012 The electronic signature must be the final entry in the submission. 1040ez instructions 2012 Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. 1040ez instructions 2012 The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. 1040ez instructions 2012 For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. 1040ez instructions 2012 The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. 1040ez instructions 2012 You must also meet all recordkeeping requirements that apply to the paper forms. 1040ez instructions 2012 For more information, see: Regulations sections 31. 1040ez instructions 2012 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). 1040ez instructions 2012 You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. 1040ez instructions 2012 irs. 1040ez instructions 2012 gov/pub/irs-irbs/irb99-04. 1040ez instructions 2012 pdf. 1040ez instructions 2012 Additional employment tax information. 1040ez instructions 2012  Visit the IRS website at www. 1040ez instructions 2012 irs. 1040ez instructions 2012 gov/businesses and click on the Employment Taxes link under Businesses Topics. 1040ez instructions 2012 Telephone help. 1040ez instructions 2012  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. 1040ez instructions 2012 Help for people with disabilities. 1040ez instructions 2012  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. 1040ez instructions 2012 You may also use this number for assistance with unresolved tax problems. 1040ez instructions 2012 Furnishing Form W-2 to employees electronically. 1040ez instructions 2012  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. 1040ez instructions 2012 Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. 1040ez instructions 2012 You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. 1040ez instructions 2012 To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. 1040ez instructions 2012 The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. 1040ez instructions 2012 The employee must be informed of the scope and duration of the consent. 1040ez instructions 2012 The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. 1040ez instructions 2012 The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. 1040ez instructions 2012 The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. 1040ez instructions 2012 The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). 1040ez instructions 2012 The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. 1040ez instructions 2012 The employer must notify the employee of any changes to the employer's contact information. 1040ez instructions 2012 You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. 1040ez instructions 2012 For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. 1040ez instructions 2012 6051-1(j). 1040ez instructions 2012 Photographs of missing children. 1040ez instructions 2012  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040ez instructions 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez instructions 2012 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 instructions 2012 Introduction This publication supplements Publication 15 (Circular E). 1040ez instructions 2012 It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). 1040ez instructions 2012 This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. 1040ez instructions 2012 Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. 1040ez instructions 2012 Ordering publications and forms. 1040ez instructions 2012   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. 1040ez instructions 2012 Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. 1040ez instructions 2012   We welcome your comments about this publication and your suggestions for future editions. 1040ez instructions 2012    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. 1040ez instructions 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez instructions 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez instructions 2012   You can also send us comments from www. 1040ez instructions 2012 irs. 1040ez instructions 2012 gov/formspubs. 1040ez instructions 2012 Click on More Information and then click on Comment on Tax Forms and Publications. 1040ez instructions 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 1040ez instructions 2012 Prev  Up  Next   Home   More Online Publications