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2012 Tax Forms 1040ez

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2012 Tax Forms 1040ez

2012 tax forms 1040ez 27. 2012 tax forms 1040ez   Tax Benefits for Work-Related Education Table of Contents What's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. 2012 tax forms 1040ez Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping What's New Standard mileage rate. 2012 tax forms 1040ez  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013, through December 31, 2013, is 56½ cents per mile. 2012 tax forms 1040ez For more information, see Transportation Expenses under What Expenses Can Be Deducted. 2012 tax forms 1040ez Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. 2012 tax forms 1040ez To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040) if you are an employee, File Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040) if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education . 2012 tax forms 1040ez If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. 2012 tax forms 1040ez Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. 2012 tax forms 1040ez See chapter 28. 2012 tax forms 1040ez If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. 2012 tax forms 1040ez Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits (see chapter 35). 2012 tax forms 1040ez You may qualify for these other benefits even if you do not meet the requirements listed earlier. 2012 tax forms 1040ez Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. 2012 tax forms 1040ez Generally, you may claim any number of benefits as long as you use different expenses to figure each one. 2012 tax forms 1040ez When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that give you the lowest tax liability. 2012 tax forms 1040ez Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 970 Tax Benefits for Education Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Schedule A (Form 1040) Itemized Deductions Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. 2012 tax forms 1040ez This is education that meets at least one of the following two tests. 2012 tax forms 1040ez The education is required by your employer or the law to keep your present salary, status, or job. 2012 tax forms 1040ez The required education must serve a bona fide business purpose of your employer. 2012 tax forms 1040ez The education maintains or improves skills needed in your present work. 2012 tax forms 1040ez However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. 2012 tax forms 1040ez You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. 2012 tax forms 1040ez Use Figure 27-A, later, as a quick check to see if your education qualifies. 2012 tax forms 1040ez Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. 2012 tax forms 1040ez This additional education is qualifying work-related education if all three of the following requirements are met. 2012 tax forms 1040ez It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. 2012 tax forms 1040ez When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. 2012 tax forms 1040ez See Education To Maintain or Improve Skills , later. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez You are a teacher who has satisfied the minimum requirements for teaching. 2012 tax forms 1040ez Your employer requires you to take an additional college course each year to keep your teaching job. 2012 tax forms 1040ez If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. 2012 tax forms 1040ez Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. 2012 tax forms 1040ez This could include refresher courses, courses on current developments, and academic or vocational courses. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez You repair televisions, radios, and stereo systems for XYZ Store. 2012 tax forms 1040ez To keep up with the latest changes, you take special courses in radio and stereo service. 2012 tax forms 1040ez These courses maintain and improve skills required in your work. 2012 tax forms 1040ez Maintaining skills vs. 2012 tax forms 1040ez qualifying for new job. 2012 tax forms 1040ez   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. 2012 tax forms 1040ez Education during temporary absence. 2012 tax forms 1040ez   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. 2012 tax forms 1040ez Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez You quit your biology research job to become a full-time biology graduate student for one year. 2012 tax forms 1040ez If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. 2012 tax forms 1040ez Education during indefinite absence. 2012 tax forms 1040ez   If you stop work for more than a year, your absence from your job is considered indefinite. 2012 tax forms 1040ez Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. 2012 tax forms 1040ez Therefore, it is not qualifying work-related education. 2012 tax forms 1040ez Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. 2012 tax forms 1040ez The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. 2012 tax forms 1040ez Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. 2012 tax forms 1040ez This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. 2012 tax forms 1040ez You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. 2012 tax forms 1040ez Example 1. 2012 tax forms 1040ez You are a full-time engineering student. 2012 tax forms 1040ez Although you have not received your degree or certification, you work part-time as an engineer for a firm that will employ you as a full-time engineer after you finish college. 2012 tax forms 1040ez Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. 2012 tax forms 1040ez The education is not qualifying work-related education. 2012 tax forms 1040ez Example 2. 2012 tax forms 1040ez You are an accountant and you have met the minimum educational requirements of your employer. 2012 tax forms 1040ez Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. 2012 tax forms 1040ez These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. 2012 tax forms 1040ez Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. 2012 tax forms 1040ez The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. 2012 tax forms 1040ez If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. 2012 tax forms 1040ez The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. 2012 tax forms 1040ez You generally will be considered a faculty member when one or more of the following occurs. 2012 tax forms 1040ez You have tenure. 2012 tax forms 1040ez Your years of service count toward obtaining tenure. 2012 tax forms 1040ez You have a vote in faculty decisions. 2012 tax forms 1040ez Your school makes contributions for you to a retirement plan other than social security or a similar program. 2012 tax forms 1040ez Example 1. 2012 tax forms 1040ez The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. 2012 tax forms 1040ez In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. 2012 tax forms 1040ez If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. 2012 tax forms 1040ez However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. 2012 tax forms 1040ez Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. 2012 tax forms 1040ez If you have all the required education except the fifth year, you have met the minimum educational requirements. 2012 tax forms 1040ez The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. 2012 tax forms 1040ez Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. 2012 tax forms 1040ez Figure 27-A. 2012 tax forms 1040ez Does Your Work-Related Education Qualify?" Example 2. 2012 tax forms 1040ez Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. 2012 tax forms 1040ez The additional four education courses can be qualifying work-related education. 2012 tax forms 1040ez Although you do not have all the required courses, you have already met the minimum educational requirements. 2012 tax forms 1040ez Example 3. 2012 tax forms 1040ez Assume the same facts as in Example 1 except that you are hired with only 3 years of college. 2012 tax forms 1040ez The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. 2012 tax forms 1040ez They are needed to meet the minimum educational requirements for employment as a teacher. 2012 tax forms 1040ez Example 4. 2012 tax forms 1040ez You have a bachelor's degree and you work as a temporary instructor at a university. 2012 tax forms 1040ez At the same time, you take graduate courses toward an advanced degree. 2012 tax forms 1040ez The rules of the university state that you can become a faculty member only if you get a graduate degree. 2012 tax forms 1040ez Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. 2012 tax forms 1040ez You have not met the minimum educational requirements to qualify you as a faculty member. 2012 tax forms 1040ez The graduate courses are not qualifying work-related education. 2012 tax forms 1040ez Certification in a new state. 2012 tax forms 1040ez   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. 2012 tax forms 1040ez This is true even if you must get additional education to be certified in another state. 2012 tax forms 1040ez Any additional education you need is qualifying work-related education. 2012 tax forms 1040ez You have already met the minimum requirements for teaching. 2012 tax forms 1040ez Teaching in another state is not a new trade or business. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. 2012 tax forms 1040ez You move to State B and are promptly hired as a teacher. 2012 tax forms 1040ez You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. 2012 tax forms 1040ez These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. 2012 tax forms 1040ez Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. 2012 tax forms 1040ez This is true even if you do not plan to enter that trade or business. 2012 tax forms 1040ez If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. 2012 tax forms 1040ez Example 1. 2012 tax forms 1040ez You are an accountant. 2012 tax forms 1040ez Your employer requires you to get a law degree at your own expense. 2012 tax forms 1040ez You register at a law school for the regular curriculum that leads to a law degree. 2012 tax forms 1040ez Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. 2012 tax forms 1040ez Example 2. 2012 tax forms 1040ez You are a general practitioner of medicine. 2012 tax forms 1040ez You take a 2-week course to review developments in several specialized fields of medicine. 2012 tax forms 1040ez The course does not qualify you for a new profession. 2012 tax forms 1040ez It is qualifying work-related education because it maintains or improves skills required in your present profession. 2012 tax forms 1040ez Example 3. 2012 tax forms 1040ez While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. 2012 tax forms 1040ez The program will lead to qualifying you to practice psychoanalysis. 2012 tax forms 1040ez The psychoanalytic training does not qualify you for a new profession. 2012 tax forms 1040ez It is qualifying work-related education because it maintains or improves skills required in your present profession. 2012 tax forms 1040ez Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. 2012 tax forms 1040ez They are part of a program of study that can qualify you for a new profession. 2012 tax forms 1040ez Teaching and Related Duties All teaching and related duties are considered the same general kind of work. 2012 tax forms 1040ez A change in duties in any of the following ways is not considered a change to a new business. 2012 tax forms 1040ez Elementary school teacher to secondary school teacher. 2012 tax forms 1040ez Teacher of one subject, such as biology, to teacher of another subject, such as art. 2012 tax forms 1040ez Classroom teacher to guidance counselor. 2012 tax forms 1040ez Classroom teacher to school administrator. 2012 tax forms 1040ez What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education , you can generally deduct your education expenses as business expenses. 2012 tax forms 1040ez If you are not self-employed, you can deduct business expenses only if you itemize your deductions. 2012 tax forms 1040ez You cannot deduct expenses related to tax-exempt and excluded income. 2012 tax forms 1040ez Deductible expenses. 2012 tax forms 1040ez   The following education expenses can be deducted. 2012 tax forms 1040ez Tuition, books, supplies, lab fees, and similar items. 2012 tax forms 1040ez Certain transportation and travel costs. 2012 tax forms 1040ez Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. 2012 tax forms 1040ez Nondeductible expenses. 2012 tax forms 1040ez   You cannot deduct personal or capital expenses. 2012 tax forms 1040ez For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. 2012 tax forms 1040ez This amount is a personal expense. 2012 tax forms 1040ez Unclaimed reimbursement. 2012 tax forms 1040ez   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez Your employer agrees to pay your education expenses if you file a voucher showing your expenses. 2012 tax forms 1040ez You do not file a voucher, and you do not get reimbursed. 2012 tax forms 1040ez Because you did not file a voucher, you cannot deduct the expenses on your tax return. 2012 tax forms 1040ez Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. 2012 tax forms 1040ez If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. 2012 tax forms 1040ez Temporary basis. 2012 tax forms 1040ez   You go to school on a temporary basis if either of the following situations applies to you. 2012 tax forms 1040ez Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. 2012 tax forms 1040ez Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. 2012 tax forms 1040ez Your attendance is temporary up to the date you determine it will last more than 1 year. 2012 tax forms 1040ez Note. 2012 tax forms 1040ez If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. 2012 tax forms 1040ez Attendance not on a temporary basis. 2012 tax forms 1040ez   You do not go to school on a temporary basis if either of the following situations apply to you. 2012 tax forms 1040ez Your attendance at school is realistically expected to last more than 1 year. 2012 tax forms 1040ez It does not matter how long you actually attend. 2012 tax forms 1040ez Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. 2012 tax forms 1040ez Your attendance is not temporary after the date you determine it will last more than 1 year. 2012 tax forms 1040ez Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. 2012 tax forms 1040ez This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. 2012 tax forms 1040ez Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. 2012 tax forms 1040ez Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. 2012 tax forms 1040ez Example 1. 2012 tax forms 1040ez You regularly work in a nearby town, and go directly from work to home. 2012 tax forms 1040ez You also attend school every work night for 3 months to take a course that improves your job skills. 2012 tax forms 1040ez Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. 2012 tax forms 1040ez This is true regardless of the distance traveled. 2012 tax forms 1040ez Example 2. 2012 tax forms 1040ez Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. 2012 tax forms 1040ez You can deduct your transportation expenses from your regular work site to school and then home. 2012 tax forms 1040ez Example 3. 2012 tax forms 1040ez Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. 2012 tax forms 1040ez Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. 2012 tax forms 1040ez Example 4. 2012 tax forms 1040ez Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. 2012 tax forms 1040ez Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. 2012 tax forms 1040ez If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. 2012 tax forms 1040ez If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. 2012 tax forms 1040ez Using your car. 2012 tax forms 1040ez   If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. 2012 tax forms 1040ez The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. 2012 tax forms 1040ez Whichever method you use, you can also deduct parking fees and tolls. 2012 tax forms 1040ez See chapter 26 for information on deducting your actual expenses of using a car. 2012 tax forms 1040ez Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. 2012 tax forms 1040ez Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. 2012 tax forms 1040ez For more information, see chapter 26. 2012 tax forms 1040ez You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. 2012 tax forms 1040ez Mainly personal travel. 2012 tax forms 1040ez   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. 2012 tax forms 1040ez You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. 2012 tax forms 1040ez   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. 2012 tax forms 1040ez An important factor is the comparison of time spent on personal activities with time spent on educational activities. 2012 tax forms 1040ez If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. 2012 tax forms 1040ez Example 1. 2012 tax forms 1040ez John works in Newark, New Jersey. 2012 tax forms 1040ez He traveled to Chicago to take a deductible 1-week course at the request of his employer. 2012 tax forms 1040ez His main reason for going to Chicago was to take the course. 2012 tax forms 1040ez While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. 2012 tax forms 1040ez Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. 2012 tax forms 1040ez He cannot deduct his transportation expenses of going to Pleasantville. 2012 tax forms 1040ez He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. 2012 tax forms 1040ez Example 2. 2012 tax forms 1040ez Sue works in Boston. 2012 tax forms 1040ez She went to a university in Michigan to take a course for work. 2012 tax forms 1040ez The course is qualifying work-related education. 2012 tax forms 1040ez She took one course, which is one-fourth of a full course load of study. 2012 tax forms 1040ez She spent the rest of the time on personal activities. 2012 tax forms 1040ez Her reasons for taking the course in Michigan were all personal. 2012 tax forms 1040ez Sue's trip is mainly personal because three-fourths of her time is considered personal time. 2012 tax forms 1040ez She cannot deduct the cost of her round-trip train ticket to Michigan. 2012 tax forms 1040ez She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. 2012 tax forms 1040ez Example 3. 2012 tax forms 1040ez Dave works in Nashville and recently traveled to California to take a 2-week seminar. 2012 tax forms 1040ez The seminar is qualifying work-related education. 2012 tax forms 1040ez While there, he spent an extra 8 weeks on personal activities. 2012 tax forms 1040ez The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. 2012 tax forms 1040ez Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. 2012 tax forms 1040ez He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. 2012 tax forms 1040ez Cruises and conventions. 2012 tax forms 1040ez   Certain cruises and conventions offer seminars or courses as part of their itinerary. 2012 tax forms 1040ez Even if the seminars or courses are work-related, your deduction for travel may be limited. 2012 tax forms 1040ez This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. 2012 tax forms 1040ez   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. 2012 tax forms 1040ez 50% limit on meals. 2012 tax forms 1040ez   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. 2012 tax forms 1040ez You cannot have been reimbursed for the meals. 2012 tax forms 1040ez   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. 2012 tax forms 1040ez Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez You are a French language teacher. 2012 tax forms 1040ez While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. 2012 tax forms 1040ez You chose your itinerary and most of your activities to improve your French language skills. 2012 tax forms 1040ez You cannot deduct your travel expenses as education expenses. 2012 tax forms 1040ez This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. 2012 tax forms 1040ez No Double Benefit Allowed You cannot do either of the following. 2012 tax forms 1040ez Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, the tuition and fees deduction (see chapter 35). 2012 tax forms 1040ez Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. 2012 tax forms 1040ez See Adjustments to Qualifying Work-Related Education Expenses , next. 2012 tax forms 1040ez Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. 2012 tax forms 1040ez You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. 2012 tax forms 1040ez For more information, see chapter 12 of Publication 970. 2012 tax forms 1040ez Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see chapter 1 of Publication 970), The tax-free part of Pell grants (see chapter 1 of Publication 970), The tax-free part of employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received for education assistance. 2012 tax forms 1040ez Amounts that do not reduce qualifying work-related education expenses. 2012 tax forms 1040ez   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. 2012 tax forms 1040ez   Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. 2012 tax forms 1040ez Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. 2012 tax forms 1040ez There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. 2012 tax forms 1040ez You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. 2012 tax forms 1040ez For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. 2012 tax forms 1040ez Deducting Business Expenses Self-employed persons and employees report business expenses differently. 2012 tax forms 1040ez The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. 2012 tax forms 1040ez Self-Employed Persons If you are self-employed, report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C, C-EZ, or F). 2012 tax forms 1040ez If your educational expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. 2012 tax forms 1040ez See the instructions for the form you file for information on how to complete it. 2012 tax forms 1040ez Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. 2012 tax forms 1040ez If either (1) or (2) applies, you can deduct the total qualifying cost. 2012 tax forms 1040ez If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. 2012 tax forms 1040ez In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21. 2012 tax forms 1040ez (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 2012 tax forms 1040ez ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. 2012 tax forms 1040ez See chapter 28. 2012 tax forms 1040ez Form 2106 or 2106-EZ. 2012 tax forms 1040ez   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. 2012 tax forms 1040ez Form not required. 2012 tax forms 1040ez   Do not complete either Form 2106 or Form 2106-EZ if: If amounts included in box 1 of your Form W-2, are not considered reimbursements, and You are not claiming travel, transportation, meal, or entertainment expenses. 2012 tax forms 1040ez   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. 2012 tax forms 1040ez (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. 2012 tax forms 1040ez ) Using Form 2106-EZ. 2012 tax forms 1040ez   This form is shorter and easier to use than Form 2106. 2012 tax forms 1040ez Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. 2012 tax forms 1040ez   If you do not meet both of these requirements, use Form 2106. 2012 tax forms 1040ez Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. 2012 tax forms 1040ez Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. 2012 tax forms 1040ez You do not have to itemize your deductions on Schedule A (Form 1040), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. 2012 tax forms 1040ez You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . 2012 tax forms 1040ez For more information on qualified performing artists, see chapter 6 of Publication 463. 2012 tax forms 1040ez Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28. 2012 tax forms 1040ez They are not subject to the 2%-of-adjusted-gross-income limit. 2012 tax forms 1040ez To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . 2012 tax forms 1040ez For more information on impairment-related work expenses, see chapter 6 of Publication 463. 2012 tax forms 1040ez Recordkeeping You must keep records as proof of any deduction claimed on your tax return. 2012 tax forms 1040ez Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. 2012 tax forms 1040ez For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. 2012 tax forms 1040ez Prev  Up  Next   Home   More Online Publications
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The 2012 Tax Forms 1040ez

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