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2012 State Tax

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2012 State Tax

2012 state tax Index A Additional Medicare Tax, What's New Allocated tips, Allocated Tips Assistance (see Tax help) C Cash tips, How to keep a daily tip record. 2012 state tax Credit card charge tips, How to keep a daily tip record. 2012 state tax D Daily tip record, Keeping a Daily Tip Record E Electronic tip record, Electronic tip record. 2012 state tax Electronic tip statement, Electronic tip statement. 2012 state tax Employers Giving money to, for taxes, Giving your employer money for taxes. 2012 state tax Reporting tips to, Reporting Tips to Your Employer EmTRAC program, Tip Rate Determination and Education Program F Figures Form 4070A, sample filled-in, Form 1040 Schedule C, Self-employed persons. 2012 state tax Unreported tips, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 2012 state tax Form 4070, What tips to report. 2012 state tax Sample filled-in, Form 4070A, How to keep a daily tip record. 2012 state tax Form 4137, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 2012 state tax Form 8027, How to request an approved lower rate. 2012 state tax Form W-2 Uncollected taxes, Giving your employer money for taxes. 2012 state tax , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 2012 state tax Free tax services, Free help with your tax return. 2012 state tax G Gaming Industry Tip Compliance Agreement Program, Tip Rate Determination and Education Program H Help (see Tax help) M Missing children, photographs of, Reminder N Noncash tips, How to keep a daily tip record. 2012 state tax P Penalties Failure to report tips to employer, Penalty for not reporting tips. 2012 state tax Underpayment of estimated taxes, Giving your employer money for taxes. 2012 state tax Publications (see Tax help) R Recordkeeping requirements Daily tip record, Keeping a Daily Tip Record Reporting Employee to report tips to employer, Reporting Tips to Your Employer Tip income, Introduction S Self-employed persons, Self-employed persons. 2012 state tax Service charge paid as wages, Service charges. 2012 state tax Social security and Medicare taxes Allocated tips, How to report allocated tips. 2012 state tax Reporting of earnings to Social Security Administration, Why report tips to your employer. 2012 state tax Tips not reported to employer, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 2012 state tax Uncollected taxes on tips, Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 2012 state tax T Tax help, How To Get Tax Help Tax returns, Reporting Tips on Your Tax Return Tip pools, How to keep a daily tip record. 2012 state tax Tip Rate Determination and Education Program, Tip Rate Determination and Education Program Tip splitting, How to keep a daily tip record. 2012 state tax TTY/TDD information, How To Get Tax Help U Uncollected taxes, Giving your employer money for taxes. 2012 state tax , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 2012 state tax W Withholding, Why report tips to your employer. 2012 state tax Prev  Up     Home   More Online Publications
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Report Phishing

The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

What is phishing?
Phishing is a scam typically carried out by unsolicited email and/or websites that pose as legitimate sites and lure unsuspecting victims to provide personal and financial information.

All unsolicited email claiming to be from either the IRS or any other IRS-related components such as the Office of Professional Responsibility or EFTPS, should be reported to phishing@irs.gov.

However, if you have experienced monetary losses due to an IRS-related incident please file a complaint with the Federal Trade Commission through their Complaint Assistant to make that information available to investigators.

ALERT: IRS Warns of Phone Scam

What to do if you receive a suspicious IRS-related communication

If

Then

You receive an email claiming to be from the IRS that contains a request for personal information …
  1. Do not reply.
  2. Do not open any attachments. Attachments may contain malicious code that will infect your computer.
  3. Do not click on any links.
    If you clicked on links in a suspicious email or phishing website and entered confidential information, visit our identity protection page.
  4. Forward the email as-is, to us at phishing@irs.gov.
  5. After you forward the email and/or header information to us, delete the original email message you received.

Note:
Please forward the full original email to us at phishing@irs.gov. Do not forward scanned images of printed emails as that strips the email of valuable information only available in the electronic copy.

You discover a website on the Internet that claims to be the IRS but you suspect it is bogus … ... send the URL of the suspicious site to phishing@irs.gov. Please add in the subject line of the email, 'Suspicious website'.
You receive a phone call or paper letter via mail from an individual claiming to be the IRS but you suspect they are not an IRS employee …

Phone call:

  1. Ask for a call back number and employee badge number.
  2. Contact the IRS to determine if the caller is an IRS employee with a legitimate need to contact you.
  3. If you determine the person calling you is an IRS employee with a legitimate need to contact you, call them back.

Letter or notice via paper mail:

  1. Contact the IRS to determine if the mail is a legitimate IRS letter.
  2. If it is a legitimate IRS letter, reply if needed.

Report the incident to the Treasury Inspector General for Tax Administration if the caller or party that sent the paper letter is not legitimate.

You receive an unsolicited e-mail or fax, involving a stock or share purchase 

... and you are a U.S. citizen located in the United States or its territories or a U.S. citizen living abroad.

  1. Complete the appropriate complaint form with the U.S. Securities and Exchange Commission.
  2. Forward email to phishing@irs.gov.
    Please add in the subject line of the email, 'Stock'.
  3. If you are a victim of monetary or identity theft, you may submit a complaint through the FTC Complaint Assistant.  

... and you are not a U.S. citizen and reside outside the United States.

  1. Complete the appropriate complaint form with the U.S. Securities and Exchange Commission.
  2. Contact your securities regulator and file a complaint.
  3. Forward email to phishing@irs.gov.
    Please add in the subject line of the e-mail, 'Stock'.
  4. If you are a victim of monetary or identity theft, you may report your complaint to econsumer.gov.
You receive an unsolicited fax (such as Form W8-BEN) claiming to be from the IRS, requesting personal information … Contact the IRS to determine if the fax is from the IRS.
  • If you learn the fax is not from the IRS, please send us the information via email at phishing@irs.gov. In the subject line of the email, please type the word ‘FAX’.
You receive a text message or Short Message Service (SMS) message claiming to be from the IRS …
  1. Do not reply.
  2. Do not open any attachments. Attachments may contain malicious code that will infect your computer or mobile phone.
  3. Do not click on any links. If you clicked on links in a suspicious SMS and entered confidential information, visit our identity protection page.
  4. Forward the text as-is, to us at 202-552-1226. Note: Standard text messaging rates apply.
  5. If possible, in a separate text, forward the originating number to us at 202-552-1226
  6. After you forward the text, please delete the original text.

You have a tax-related question ...

Note: Do not submit tax-related questions to phishing@irs.gov.

If you have a tax-related question, unrelated to phishing or identity theft, please contact the IRS.

How to identify phishing email scams claiming to be from the IRS and bogus IRS websites


The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

The IRS does not:

  • request detailed personal information through e-mail.
  • send any communication requesting your PIN numbers, passwords or similar access information for credit cards, banks or other financial accounts.

What to do if you receive a suspicious email message that does not claim to be from the IRS

 If

 Then

You receive a suspicious phishing email not claiming to be from the IRS ... Forward the email as-is to reportphishing@antiphishing.org.
You receive an email you suspect contains malicious code or a malicious attachment and you HAVE clicked on the link or downloaded the attachment … Visit OnGuardOnline.gov to learn what to do if you suspect you have malware on your computer.
You receive an email you suspect contains malicious code or a malicious attachment and you HAVE NOT clicked on the link or downloaded the attachment … Forward the email to your Internet Service Provider’s abuse department and/or to spam@uce.gov.

 

 

Page Last Reviewed or Updated: 26-Mar-2014

Phishing-Malware

See YouTube for more ID theft videos.

 

The 2012 State Tax

2012 state tax 3. 2012 state tax   Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. 2012 state tax This chapter explains the limits and rules for deducting the costs of gifts. 2012 state tax $25 limit. 2012 state tax   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. 2012 state tax A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. 2012 state tax   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. 2012 state tax This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use. 2012 state tax   If you and your spouse both give gifts, both of you are treated as one taxpayer. 2012 state tax It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. 2012 state tax If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. 2012 state tax Example. 2012 state tax Bob Jones sells products to Local Company. 2012 state tax He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. 2012 state tax They paid $80 for each gift basket, or $240 total. 2012 state tax Three of Local Company's executives took the gift baskets home for their families' use. 2012 state tax Bob and Jan have no independent business relationship with any of the executives' other family members. 2012 state tax They can deduct a total of $75 ($25 limit × 3) for the gift baskets. 2012 state tax Incidental costs. 2012 state tax   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. 2012 state tax   A cost is incidental only if it does not add substantial value to the gift. 2012 state tax For example, the cost of gift wrapping is an incidental cost. 2012 state tax However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. 2012 state tax Exceptions. 2012 state tax   The following items are not considered gifts for purposes of the $25 limit. 2012 state tax An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. 2012 state tax Examples include pens, desk sets, and plastic bags and cases. 2012 state tax Signs, display racks, or other promotional material to be used on the business premises of the recipient. 2012 state tax    Figure B. 2012 state tax When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. 2012 state tax (Do not use this chart if your home is your principal place of business. 2012 state tax See Office in the home . 2012 state tax ) Please click here for the text description of the image. 2012 state tax Figure B. 2012 state tax When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. 2012 state tax 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. 2012 state tax   Any item that might be considered either a gift or entertainment generally will be considered entertainment. 2012 state tax However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. 2012 state tax    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. 2012 state tax You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. 2012 state tax   You can change your treatment of the tickets at a later date by filing an amended return. 2012 state tax Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. 2012 state tax    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. 2012 state tax You cannot choose, in this case, to treat the cost of the tickets as a gift expense. 2012 state tax Prev  Up  Next   Home   More Online Publications