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2012 Schedule A Tax Form

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2012 Schedule A Tax Form

2012 schedule a tax form 3. 2012 schedule a tax form   SIMPLE Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: SIMPLE IRA PlanWho Can Set Up a SIMPLE IRA Plan? Who Can Participate in a SIMPLE IRA Plan? How To Set Up a SIMPLE IRA Plan Notification Requirement Contribution Limits When To Deduct Contributions Where To Deduct Contributions Tax Treatment of Contributions Distributions (Withdrawals) More Information on SIMPLE IRA Plans SIMPLE 401(k) Plan Topics - This chapter discusses: SIMPLE IRA plan SIMPLE 401(k) plan Useful Items - You may want to see: Publications 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4284 SIMPLE IRA Plan Checklist 4334 SIMPLE IRA Plans for Small Businesses Forms (and Instructions) W-2 Wage and Tax Statement 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A savings incentive match plan for employees (SIMPLE plan) is a written arrangement that provides you and your employees with a simplified way to make contributions to provide retirement income. 2012 schedule a tax form Under a SIMPLE plan, employees can choose to make salary reduction contributions to the plan rather than receiving these amounts as part of their regular pay. 2012 schedule a tax form In addition, you will contribute matching or nonelective contributions. 2012 schedule a tax form SIMPLE plans can only be maintained on a calendar-year basis. 2012 schedule a tax form A SIMPLE plan can be set up in either of the following ways. 2012 schedule a tax form Using SIMPLE IRAs (SIMPLE IRA plan). 2012 schedule a tax form As part of a 401(k) plan (SIMPLE 401(k) plan). 2012 schedule a tax form Many financial institutions will help you set up a SIMPLE plan. 2012 schedule a tax form SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. 2012 schedule a tax form Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. 2012 schedule a tax form For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. 2012 schedule a tax form Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. 2012 schedule a tax form You meet the employee limit. 2012 schedule a tax form You do not maintain another qualified plan unless the other plan is for collective bargaining employees. 2012 schedule a tax form Employee limit. 2012 schedule a tax form   You can set up a SIMPLE IRA plan only if you had 100 or fewer employees who received $5,000 or more in compensation from you for the preceding year. 2012 schedule a tax form Under this rule, you must take into account all employees employed at any time during the calendar year regardless of whether they are eligible to participate. 2012 schedule a tax form Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). 2012 schedule a tax form   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. 2012 schedule a tax form Grace period for employers who cease to meet the 100-employee limit. 2012 schedule a tax form   If you maintain the SIMPLE IRA plan for at least 1 year and you cease to meet the 100-employee limit in a later year, you will be treated as meeting it for the 2 calendar years immediately following the calendar year for which you last met it. 2012 schedule a tax form   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. 2012 schedule a tax form Under this rule, the SIMPLE IRA plan will be treated as meeting the 100-employee limit for the year of the transaction and the 2 following years if both the following conditions are satisfied. 2012 schedule a tax form Coverage under the plan has not significantly changed during the grace period. 2012 schedule a tax form The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. 2012 schedule a tax form    The grace period for acquisitions, dispositions, and similar transactions also applies if, because of these types of transactions, you do not meet the rules explained under Other qualified plan or Who Can Participate in a SIMPLE IRA Plan, below. 2012 schedule a tax form Other qualified plan. 2012 schedule a tax form   The SIMPLE IRA plan generally must be the only retirement plan to which you make contributions, or to which benefits accrue, for service in any year beginning with the year the SIMPLE IRA plan becomes effective. 2012 schedule a tax form Exception. 2012 schedule a tax form   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. 2012 schedule a tax form Who Can Participate in a SIMPLE IRA Plan? Eligible employee. 2012 schedule a tax form   Any employee who received at least $5,000 in compensation during any 2 years preceding the current calendar year and is reasonably expected to receive at least $5,000 during the current calendar year is eligible to participate. 2012 schedule a tax form The term “employee” includes a self-employed individual who received earned income. 2012 schedule a tax form   You can use less restrictive eligibility requirements (but not more restrictive ones) by eliminating or reducing the prior year compensation requirements, the current year compensation requirements, or both. 2012 schedule a tax form For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. 2012 schedule a tax form However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. 2012 schedule a tax form Excludable employees. 2012 schedule a tax form   The following employees do not need to be covered under a SIMPLE IRA plan. 2012 schedule a tax form Employees who are covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. 2012 schedule a tax form Nonresident alien employees who have received no U. 2012 schedule a tax form S. 2012 schedule a tax form source wages, salaries, or other personal services compensation from you. 2012 schedule a tax form Compensation. 2012 schedule a tax form   Compensation for employees is the total wages, tips, and other compensation from the employer subject to federal income tax withholding and the amounts paid for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. 2012 schedule a tax form Compensation also includes the employee's salary reduction contributions made under this plan and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a section 457 plan required to be reported by the employer on Form W-2. 2012 schedule a tax form If you are self-employed, compensation is your net earnings from self-employment (line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040)) before subtracting any contributions made to the SIMPLE IRA plan for yourself. 2012 schedule a tax form How To Set Up a SIMPLE IRA Plan You can use Form 5304-SIMPLE or Form 5305-SIMPLE to set up a SIMPLE IRA plan. 2012 schedule a tax form Each form is a model savings incentive match plan for employees (SIMPLE) plan document. 2012 schedule a tax form Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. 2012 schedule a tax form Use Form 5304-SIMPLE if you allow each plan participant to select the financial institution for receiving his or her SIMPLE IRA plan contributions. 2012 schedule a tax form Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. 2012 schedule a tax form The SIMPLE IRA plan is adopted when you have completed all appropriate boxes and blanks on the form and you (and the designated financial institution, if any) have signed it. 2012 schedule a tax form Keep the original form. 2012 schedule a tax form Do not file it with the IRS. 2012 schedule a tax form Other uses of the forms. 2012 schedule a tax form   If you set up a SIMPLE IRA plan using Form 5304-SIMPLE or Form 5305-SIMPLE, you can use the form to satisfy other requirements, including the following. 2012 schedule a tax form Meeting employer notification requirements for the SIMPLE IRA plan. 2012 schedule a tax form Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. 2012 schedule a tax form Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. 2012 schedule a tax form Deadline for setting up a SIMPLE IRA plan. 2012 schedule a tax form   You can set up a SIMPLE IRA plan effective on any date from January 1 through October 1 of a year, provided you did not previously maintain a SIMPLE IRA plan. 2012 schedule a tax form This requirement does not apply if you are a new employer that comes into existence after October 1 of the year the SIMPLE IRA plan is set up and you set up a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. 2012 schedule a tax form If you previously maintained a SIMPLE IRA plan, you can set up a SIMPLE IRA plan effective only on January 1 of a year. 2012 schedule a tax form A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. 2012 schedule a tax form Setting up a SIMPLE IRA. 2012 schedule a tax form   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. 2012 schedule a tax form A SIMPLE IRA must be set up for each eligible employee. 2012 schedule a tax form Forms 5305-S, SIMPLE Individual Retirement Trust Account, and 5305-SA, SIMPLE Individual Retirement Custodial Account, are model trust and custodial account documents the participant and the trustee (or custodian) can use for this purpose. 2012 schedule a tax form   A SIMPLE IRA cannot be a Roth IRA. 2012 schedule a tax form Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. 2012 schedule a tax form Deadline for setting up a SIMPLE IRA. 2012 schedule a tax form   A SIMPLE IRA must be set up for an employee before the first date by which a contribution is required to be deposited into the employee's IRA. 2012 schedule a tax form See Time limits for contributing funds , later, under Contribution Limits. 2012 schedule a tax form Credit for startup costs. 2012 schedule a tax form   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE IRA plan that first became effective in 2013. 2012 schedule a tax form For more information, see Credit for startup costs under Reminders, earlier. 2012 schedule a tax form Notification Requirement If you adopt a SIMPLE IRA plan, you must notify each employee of the following information before the beginning of the election period. 2012 schedule a tax form The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. 2012 schedule a tax form Your decision to make either matching contributions or nonelective contributions (discussed later). 2012 schedule a tax form A summary description provided by the financial institution. 2012 schedule a tax form Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. 2012 schedule a tax form Election period. 2012 schedule a tax form   The election period is generally the 60-day period immediately preceding January 1 of a calendar year (November 2 to December 31 of the preceding calendar year). 2012 schedule a tax form However, the dates of this period are modified if you set up a SIMPLE IRA plan in mid-year (for example, on July 1) or if the 60-day period falls before the first day an employee becomes eligible to participate in the SIMPLE IRA plan. 2012 schedule a tax form   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. 2012 schedule a tax form For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. 2012 schedule a tax form Similarly, in addition to the 60-day period, a SIMPLE IRA plan can provide quarterly election periods during the 30 days before each calendar quarter, other than the first quarter of each year. 2012 schedule a tax form Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. 2012 schedule a tax form You, as the employer, must make either matching contributions or nonelective contributions, defined later. 2012 schedule a tax form No other contributions can be made to the SIMPLE IRA plan. 2012 schedule a tax form These contributions, which you can deduct, must be made timely. 2012 schedule a tax form See Time limits for contributing funds , later. 2012 schedule a tax form Salary reduction contributions. 2012 schedule a tax form   The amount the employee chooses to have you contribute to a SIMPLE IRA on his or her behalf cannot be more than $12,000 for 2013 and 2014. 2012 schedule a tax form These contributions must be expressed as a percentage of the employee's compensation unless you permit the employee to express them as a specific dollar amount. 2012 schedule a tax form You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. 2012 schedule a tax form   If you or an employee participates in any other qualified plan during the year and you or your employee have salary reduction contributions (elective deferrals) under those plans, the salary reduction contributions under a SIMPLE IRA plan also count toward the overall annual limit ($17,500 for 2013 and 2014) on exclusion of salary reduction contributions and other elective deferrals. 2012 schedule a tax form Catch-up contributions. 2012 schedule a tax form   A SIMPLE IRA plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. 2012 schedule a tax form The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. 2012 schedule a tax form Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. 2012 schedule a tax form However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. 2012 schedule a tax form The catch-up contribution limit. 2012 schedule a tax form The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. 2012 schedule a tax form Employer matching contributions. 2012 schedule a tax form   You are generally required to match each employee's salary reduction contributions on a dollar-for-dollar basis up to 3% of the employee's compensation. 2012 schedule a tax form This requirement does not apply if you make nonelective contributions as discussed later. 2012 schedule a tax form Example. 2012 schedule a tax form In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. 2012 schedule a tax form Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. 2012 schedule a tax form You make 3% matching contributions. 2012 schedule a tax form The total contribution you make for John is $2,000, figured as follows. 2012 schedule a tax form Salary reduction contributions ($25,000 × . 2012 schedule a tax form 05) $1,250 Employer matching contribution ($25,000 × . 2012 schedule a tax form 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. 2012 schedule a tax form Salary reduction contributions ($40,000 × . 2012 schedule a tax form 10) $4,000 Employer matching contribution ($40,000 × . 2012 schedule a tax form 03) 1,200 Total contributions $5,200 Lower percentage. 2012 schedule a tax form   If you choose a matching contribution less than 3%, the percentage must be at least 1%. 2012 schedule a tax form You must notify the employees of the lower match within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. 2012 schedule a tax form You cannot choose a percentage less than 3% for more than 2 years during the 5-year period that ends with (and includes) the year for which the choice is effective. 2012 schedule a tax form Nonelective contributions. 2012 schedule a tax form   Instead of matching contributions, you can choose to make nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 (or some lower amount you select) of compensation from you for the year. 2012 schedule a tax form If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. 2012 schedule a tax form Only $255,000 of the employee's compensation can be taken into account to figure the contribution limit in 2013 ($260,000 in 2014). 2012 schedule a tax form   If you choose this 2% contribution formula, you must notify the employees within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. 2012 schedule a tax form Example 1. 2012 schedule a tax form In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. 2012 schedule a tax form Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. 2012 schedule a tax form You make a 2% nonelective contribution. 2012 schedule a tax form Both of you are under age 50. 2012 schedule a tax form The total contribution you make for Jane is $4,320, figured as follows. 2012 schedule a tax form Salary reduction contributions ($36,000 × . 2012 schedule a tax form 10) $3,600 2% nonelective contributions ($36,000 × . 2012 schedule a tax form 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. 2012 schedule a tax form Salary reduction contributions ($50,000 × . 2012 schedule a tax form 10) $5,000 2% nonelective contributions ($50,000 × . 2012 schedule a tax form 02) 1,000 Total contributions $6,000 Example 2. 2012 schedule a tax form Using the same facts as in Example 1, above, the maximum contribution you make for Jane or for yourself if you each earned $75,000 is $13,500, figured as follows. 2012 schedule a tax form Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . 2012 schedule a tax form 02) 1,500 Total contributions $13,500 Time limits for contributing funds. 2012 schedule a tax form   You must make the salary reduction contributions to the SIMPLE IRA within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash. 2012 schedule a tax form You must make matching contributions or nonelective contributions by the due date (including extensions) for filing your federal income tax return for the year. 2012 schedule a tax form Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. 2012 schedule a tax form When To Deduct Contributions You can deduct SIMPLE IRA contributions in the tax year within which the calendar year for which contributions were made ends. 2012 schedule a tax form You can deduct contributions for a particular tax year if they are made for that tax year and are made by the due date (including extensions) of your federal income tax return for that year. 2012 schedule a tax form Example 1. 2012 schedule a tax form Your tax year is the fiscal year ending June 30. 2012 schedule a tax form Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2013 before July 1, 2013) are deductible in the tax year ending June 30, 2014. 2012 schedule a tax form Example 2. 2012 schedule a tax form You are a sole proprietor whose tax year is the calendar year. 2012 schedule a tax form Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2014 by April 15, 2014) are deductible in the 2013 tax year. 2012 schedule a tax form Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. 2012 schedule a tax form For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120 or Form 1120S. 2012 schedule a tax form Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. 2012 schedule a tax form (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. 2012 schedule a tax form ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. 2012 schedule a tax form SIMPLE IRA plan contributions are not subject to federal income tax withholding. 2012 schedule a tax form However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. 2012 schedule a tax form Matching and nonelective contributions are not subject to these taxes. 2012 schedule a tax form Reporting on Form W-2. 2012 schedule a tax form   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. 2012 schedule a tax form You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. 2012 schedule a tax form You must also include them in box 12. 2012 schedule a tax form Mark the “Retirement plan” checkbox in box 13. 2012 schedule a tax form For more information, see the Form W-2 instructions. 2012 schedule a tax form Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. 2012 schedule a tax form Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. 2012 schedule a tax form However, a rollover from a SIMPLE IRA to a non-SIMPLE IRA can be made tax free only after a 2-year participation in the SIMPLE IRA plan. 2012 schedule a tax form Generally, you or your employee must begin to receive distributions from a SIMPLE IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. 2012 schedule a tax form Early withdrawals generally are subject to a 10% additional tax. 2012 schedule a tax form However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. 2012 schedule a tax form More information. 2012 schedule a tax form   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. 2012 schedule a tax form More Information on SIMPLE IRA Plans If you need help to set up or maintain a SIMPLE IRA plan, go to the IRS website and search SIMPLE IRA Plan. 2012 schedule a tax form SIMPLE 401(k) Plan You can adopt a SIMPLE plan as part of a 401(k) plan if you meet the 100-employee limit as discussed earlier under SIMPLE IRA Plan. 2012 schedule a tax form A SIMPLE 401(k) plan is a qualified retirement plan and generally must satisfy the rules discussed under Qualification Rules in chapter 4, including the required distribution rules. 2012 schedule a tax form However, a SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy rules discussed in chapter 4 if the plan meets the conditions listed below. 2012 schedule a tax form Under the plan, an employee can choose to have you make salary reduction contributions for the year to a trust in an amount expressed as a percentage of the employee's compensation, but not more than $12,000 for 2013 and 2014. 2012 schedule a tax form If permitted under the plan, an employee who is age 50 or over can also make a catch-up contribution of up to $2,500 for 2013 and 2014. 2012 schedule a tax form See Catch-up contributions , earlier under Contribution Limits. 2012 schedule a tax form You must make either: Matching contributions up to 3% of compensation for the year, or Nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 of compensation from you for the year. 2012 schedule a tax form No other contributions can be made to the trust. 2012 schedule a tax form No contributions are made, and no benefits accrue, for services during the year under any other qualified retirement plan sponsored by you on behalf of any employee eligible to participate in the SIMPLE 401(k) plan. 2012 schedule a tax form The employee's rights to any contributions are nonforfeitable. 2012 schedule a tax form No more than $255,000 of the employee's compensation can be taken into account in figuring matching contributions and nonelective contributions in 2013 ($260,000 in 2014). 2012 schedule a tax form Compensation is defined earlier in this chapter. 2012 schedule a tax form Employee notification. 2012 schedule a tax form   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. 2012 schedule a tax form See Notification Requirement in this chapter. 2012 schedule a tax form Credit for startup costs. 2012 schedule a tax form   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE 401(k) plan that first became effective in 2013. 2012 schedule a tax form For more information, see Credit for startup costs under Reminders, earlier. 2012 schedule a tax form Note on Forms. 2012 schedule a tax form   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. 2012 schedule a tax form To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. 2012 schedule a tax form Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 10-Feb-2014

The 2012 Schedule A Tax Form

2012 schedule a tax form Part Two -   Ingresos Los ocho capítulos de esta sección abordan distintos tipos de ingresos. 2012 schedule a tax form Explican cuáles ingresos están y cuáles no están sujetos a impuestos. 2012 schedule a tax form Vea la Parte Tres para información sobre ganancias y pérdidas que se declaran en el Formulario 8949 y el Anexo D (Formulario 1040) y para información que debe saber al vender su vivienda. 2012 schedule a tax form Table of Contents 5. 2012 schedule a tax form   Salarios, Sueldos y Otros IngresosRecordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. 2012 schedule a tax form Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones 6. 2012 schedule a tax form   Ingresos de PropinasIntroduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. 2012 schedule a tax form Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. 2012 schedule a tax form Declaración final. 2012 schedule a tax form Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas 7. 2012 schedule a tax form   Ingresos de InteresesRecordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. 2012 schedule a tax form Cuenta de custodia para su hijo. 2012 schedule a tax form Multa por no facilitar un SSN. 2012 schedule a tax form Cómo se declara la retención adicional. 2012 schedule a tax form Cuenta de ahorros con uno de los padres como fideicomisario. 2012 schedule a tax form Intereses que no se declaran en el Formulario 1099-INT. 2012 schedule a tax form Nominatarios. 2012 schedule a tax form Cantidad incorrecta. 2012 schedule a tax form Requisito de declarar ciertos datos. 2012 schedule a tax form Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. 2012 schedule a tax form Préstamo para invertir en un certificado de depósito. 2012 schedule a tax form Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. 2012 schedule a tax form Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). 2012 schedule a tax form Cómo declarar los intereses exentos de impuesto. 2012 schedule a tax form Intereses de bonos de ahorro de los EE. 2012 schedule a tax form UU. 2012 schedule a tax form declarados anteriormente. 2012 schedule a tax form 8. 2012 schedule a tax form   Dividendos y Otras DistribucionesRecordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. 2012 schedule a tax form Cómo se le informa del impuesto retenido. 2012 schedule a tax form Nominatarios. 2012 schedule a tax form Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. 2012 schedule a tax form Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. 2012 schedule a tax form Tratamiento del impuesto mínimo alternativo. 2012 schedule a tax form Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. 2012 schedule a tax form 9. 2012 schedule a tax form   Ingresos y Gastos de AlquilerIntroduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. 2012 schedule a tax form Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. 2012 schedule a tax form Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) 10. 2012 schedule a tax form   Planes de Jubilación, Pensiones y AnualidadesQué Hay de Nuevo Recordatorio IntroductionLa Regla General. 2012 schedule a tax form Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). 2012 schedule a tax form Beneficios de la jubilación del gobierno federal. 2012 schedule a tax form Useful Items - You may want to see: Información GeneralReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. 2012 schedule a tax form Cómo Hacer la Declaración Costo (Inversión en el Contrato) Tributación de Pagos PeriódicosExclusión limitada al costo. 2012 schedule a tax form Exclusión no limitada al costo. 2012 schedule a tax form Método Simplificado Tributación de Pagos no PeriódicosDistribuciones de Suma Global ReinversionesReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. 2012 schedule a tax form Impuestos Adicionales EspecialesImpuesto sobre Distribuciones Prematuras Impuestos sobre Acumulación en Exceso Sobrevivientes y Beneficiarios 11. 2012 schedule a tax form   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados FerroviariosIntroduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos 12. 2012 schedule a tax form   Otros IngresosIntroduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. 2012 schedule a tax form Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. 2012 schedule a tax form Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. 2012 schedule a tax form Método 2. 2012 schedule a tax form RegalíasAgotamiento. 2012 schedule a tax form Carbón y mineral de hierro. 2012 schedule a tax form Venta de participación de bienes. 2012 schedule a tax form Parte de una futura producción vendida. 2012 schedule a tax form Beneficios por DesempleoTipos de compensación por desempleo. 2012 schedule a tax form Programa gubernamental. 2012 schedule a tax form Reintegro de compensación por desempleo. 2012 schedule a tax form Retención de impuestos. 2012 schedule a tax form Reintegro de beneficios. 2012 schedule a tax form Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. 2012 schedule a tax form Deducción por costos relativos a una demanda por discriminación ilegal. 2012 schedule a tax form Medidas de ahorro de energía. 2012 schedule a tax form Unidad habitable. 2012 schedule a tax form Ingreso actual que se requiere distribuir. 2012 schedule a tax form Ingreso actual que no se requiere distribuir. 2012 schedule a tax form Cómo hacer la declaración. 2012 schedule a tax form Pérdidas. 2012 schedule a tax form Fideicomiso de un cesionario. 2012 schedule a tax form Remuneración para personas que no son empleados. 2012 schedule a tax form Director de una sociedad anónima. 2012 schedule a tax form Representante personal. 2012 schedule a tax form Administrador de una ocupación o negocio de patrimonio en quiebra. 2012 schedule a tax form Notario público. 2012 schedule a tax form Funcionario de distrito electoral. 2012 schedule a tax form Pagos por complejidad del cuidado. 2012 schedule a tax form Mantenimiento del espacio en el hogar. 2012 schedule a tax form Declaración de pagos sujetos a impuestos. 2012 schedule a tax form Loterías y rifas. 2012 schedule a tax form Formulario W-2G. 2012 schedule a tax form Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. 2012 schedule a tax form Pensión o arreglo IRA heredado. 2012 schedule a tax form Recompensas o bonificaciones para empleados. 2012 schedule a tax form Premio Pulitzer, Premio Nobel y premios similares. 2012 schedule a tax form Pago por servicios. 2012 schedule a tax form Pagos del Departamento de Asuntos de Veteranos (VA). 2012 schedule a tax form Premios. 2012 schedule a tax form Indemnización por huelga y cierre patronal. 2012 schedule a tax form Prev  Up  Next   Home   More Online Publications