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Fed Tax Form 1040x

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Fed Tax Form 1040x

Fed tax form 1040x 37. Fed tax form 1040x   Otros Créditos Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Qué Hay de Nuevo Crédito por adopción. Fed tax form 1040x . Fed tax form 1040x  El crédito máximo por adopción es $12,970 para el año 2013. Fed tax form 1040x Vea Crédito por Adopción . Fed tax form 1040x Crédito por vehículo electrónico enchufable. Fed tax form 1040x  El crédito por vehículos electrónicos enchufables ha vencido. Fed tax form 1040x Crédito reembolsable del impuesto mínimo de años anteriores. Fed tax form 1040x   La parte reembolsable del crédito del impuesto mínimo alternativo de años anteriores ha vencido. Fed tax form 1040x Retención en exceso de los impuestos al Seguro Social y a la jubilación ferroviaria. Fed tax form 1040x . Fed tax form 1040x  Tanto los impuestos al Seguro Social como los impuestos del nivel 1 de jubilación ferroviaria (RRTA, por sus siglas en inglés) fueron retenidos de los salarios hasta el límite de $113,700 a una tasa de 6. Fed tax form 1040x 2% durante 2013. Fed tax form 1040x Si durante 2013, usted trabajó para más de un empleador y se le retuvo demasiado impuesto al Seguro Social o de jubilación ferroviaria, podría tener derecho a un crédito por la retención en exceso. Fed tax form 1040x Vea Crédito por Retención en Exceso del Impuesto del Seguro Social o deI Impuesto de la Jubilación Ferroviaria . Fed tax form 1040x Introduction Este capítulo trata de los siguientes créditos no reembolsables: Crédito por adopción. Fed tax form 1040x Crédito por vehículo motorizado alternativo. Fed tax form 1040x Crédito por bienes de reabastecimiento de vehículos con combustible alternativo. Fed tax form 1040x Crédito para titulares de bonos de crédito tributario. Fed tax form 1040x Crédito por impuestos extranjeros. Fed tax form 1040x Crédito por intereses hipotecarios. Fed tax form 1040x Crédito no reembolsable del impuesto mínimo de años anteriores. Fed tax form 1040x Crédito por vehículos enchufables con motor de dirección eléctrica. Fed tax form 1040x Créditos por energía de la propiedad residencial. Fed tax form 1040x Crédito por aportaciones a arreglos de ahorros para la jubilación. Fed tax form 1040x Este capítulo trata también de los siguientes créditos reembolsables: Crédito por el impuesto sobre ganancias de capital no distribuidas. Fed tax form 1040x Crédito tributario por cobertura del seguro médico. Fed tax form 1040x Crédito por retención en exceso del impuesto del Seguro Social o del impuesto de la jubilación ferroviaria. Fed tax form 1040x En otros capítulos de esta publicación, se explican otros créditos. Fed tax form 1040x Crédito por gastos del cuidado de menores y dependientes (capítulo 32). Fed tax form 1040x Crédito para ancianos o personas incapacitadas (capítulo 33). Fed tax form 1040x Crédito tributario por hijos (capítulo 34). Fed tax form 1040x Créditos tributarios por estudios (capítulo 35). Fed tax form 1040x Crédito por ingreso del trabajo (capítulo 36). Fed tax form 1040x Créditos no reembolsables. Fed tax form 1040x   La primera parte de este capítulo, Créditos no Reembolsables , abarca diez créditos que se restan de sus impuestos. Fed tax form 1040x Puede ser que estos créditos reduzcan los impuestos a cero. Fed tax form 1040x Si estos créditos superan el total de sus impuestos, no se le devuelve el excedente. Fed tax form 1040x Créditos reembolsables. Fed tax form 1040x   La segunda parte de este capítulo, Créditos Reembolsables , abarca tres créditos que se consideran pagos y que le pueden ser reembolsados. Fed tax form 1040x Estos créditos se agregan a los impuestos federales sobre el ingreso retenidos y todo pago de impuesto estimado que haya hecho. Fed tax form 1040x Si el total de éstos es superior al total de los impuestos, se le reembolsará el excedente. Fed tax form 1040x Useful Items - You may want to see: Publicación 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés Formulario (e Instrucciones) 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains (Aviso al accionista de ganancias de capital a largo plazo no distribuidas), en inglés 5695 Residential Energy Credits (Créditos por energía de la propiedad residencial), en inglés 8396 Mortgage Interest Credit (Crédito por intereses hipotecarios), en inglés 8801 Credit For Prior Year Minimum Tax – Individuals, Estates, and Trusts (Crédito del impuesto mínimo de años anteriores–personas físicas, caudales hereditarios o fideicomisos), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8839 Qualified Adoption Expenses (Gastos de adopción calificados), en inglés 8880 Credit for Qualified Retirement Savings Contributions (Crédito por aportaciones calificadas a arreglos de ahorros para la jubilación), en inglés 8885 Health Coverage Tax Credit (Crédito tributario por cobertura del seguro médico), en inglés 8910 Alternative Motor Vehicle Credit (Crédito por vehículo motorizado alternativo), en inglés 8911 Alternative Fuel Vehicle Refueling Property Credit (Crédito por bienes de reabastecimiento de vehículos de combustible alternativo), en inglés 8912 Credit to Holders of Tax Credit Bonds (Crédito para titulares de bonos de crédito tributario), en inglés 8936 Qualified Plug-In Electric Drive Motor Vehicle Credit (Crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos), en inglés Créditos no Reembolsables Los créditos tratados en esta parte del capítulo pueden reducir los impuestos. Fed tax form 1040x No obstante, si el total de estos créditos supera el total de sus impuestos, no se le devuelve el excedente. Fed tax form 1040x Crédito por Adopción Tal vez pueda tomar un crédito tributario de hasta $12,970 por gastos calificados que se hayan pagado para adoptar a un niño que reúna los requisitos. Fed tax form 1040x El crédito podría permitirse en el caso de la adopción de un niño con necesidades especiales aunque usted no tenga gastos calificados. Fed tax form 1040x El crédito se reduce si tiene ingresos brutos modificados (MAGI, por sus siglas en inglés) mayores de $194,580. Fed tax form 1040x Si tiene ingresos brutos modificados iguales o mayores de $234,580 no puede reclamar el crédito. Fed tax form 1040x Gastos de adopción calificados. Fed tax form 1040x   Los gastos de adopción calificados son gastos razonables y necesarios directamente relacionados con la adopción legal de un hijo que reúna los requisitos y cuyo fin sea la adopción legal. Fed tax form 1040x Dichos gastos abarcan: Honorarios de adopción, Costos judiciales, Honorarios de abogado, Gastos de viaje (incluyendo gastos de comida y alojamiento) mientras esté fuera de casa y Gastos de readopción para adoptar a un niño extranjero. Fed tax form 1040x Gastos no calificados. Fed tax form 1040x   Los gastos de adopción calificados no abarcan gastos: Que infrinjan la ley estatal o federal, Para llevar a cabo un acuerdo para autorizar los cuidados de un tutor (o padre sustituto), Por la adopción del hijo de su cónyuge, Para los cuales haya recibido fondos conforme a algún programa federal, estatal o local, Permitidos como crédito o deducción conforme a algún otro requisito de los impuestos federales sobre el ingreso o Pagados o reembolsados por su empleador o alguna otra persona u organización. Fed tax form 1040x Hijo que reúne los requisitos. Fed tax form 1040x   El término “hijo que reúne los requisitos” designa a toda persona que: Tenga menos de 18 años de edad o Esté física o mentalmente incapacitada para cuidar de sí misma. Fed tax form 1040x Hijo con necesidades especiales. Fed tax form 1040x   Un hijo con necesidades especiales reúne los requisitos si se dan las tres condiciones siguientes: El hijo fue ciudadano o residente de los Estados Unidos (incluyendo posesiones (territorios no autónomos) de los EE. Fed tax form 1040x UU. Fed tax form 1040x ) al iniciarse los trámites de adopción. Fed tax form 1040x Un estado (incluido el Distrito de Columbia) ha determinado que el hijo no puede o no debe ser devuelto al hogar de sus padres. Fed tax form 1040x El estado ha decidido que el hijo no puede ser adoptado a no ser que se les proporcione ayuda a los padres adoptivos. Fed tax form 1040x Los factores que los estados usan para llegar a esta determinación incluyen los siguientes: El origen étnico del hijo, La edad del hijo, Si el hijo es miembro de un grupo de minoría o tiene hermanos o hermanas y Si el hijo padece de una afección médica o un impedimento físico, mental o emocional. Fed tax form 1040x Cuándo reclamar el crédito. Fed tax form 1040x   Generalmente, hasta finalizar la adopción, se toma el crédito en el año siguiente al año en el que se hayan ocasionado o pagado los gastos calificados. Fed tax form 1040x Si se concluye el proceso de adopción, reclame el crédito en el año en el que se hayan ocasionado o pagado los gastos. Fed tax form 1040x Vea las Instrucciones del Formulario 8839 para más información sobre cuándo se debe reclamar el crédito. Fed tax form 1040x Hijo extranjero. Fed tax form 1040x   Si el hijo no es ciudadano o residente de los EE. Fed tax form 1040x UU. Fed tax form 1040x al empezar los trámites de adopción, usted no puede reclamar el crédito a menos que concluya el proceso de adopción. Fed tax form 1040x Todo gasto de adopción que se haya ocasionado o pagado en años anteriores al finalizar el proceso de adopción se considera ocasionado o pagado en el año en que se concluya dicho proceso. Fed tax form 1040x Cómo reclamar el crédito. Fed tax form 1040x   Calcule su crédito no reembolsable de 2013 y cualquier crédito que está traspasando a el 2014 en el Formulario 8839 y adjúntelo a su Formulario 1040. Fed tax form 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. Fed tax form 1040x Marque la casilla c y anote “8839” en la línea que se encuentra junto a esa casilla. Fed tax form 1040x Más información. Fed tax form 1040x   Para información adicional, vea las Instrucciones del Formulario 8839, en inglés. Fed tax form 1040x Crédito por Vehículo Motorizado Alternativo Quizás pueda reclamar este crédito si pone en uso un vehículo motorizado de pila de combustible calificado en 2013. Fed tax form 1040x Cantidad del crédito. Fed tax form 1040x   Generalmente, puede basarse en la certificación del fabricante al IRS para saber si un vehículo de cierta marca, modelo y año reúne los requisitos para el crédito y para la cantidad máxima del mismo por el cual reúne los requisitos. Fed tax form 1040x Si se trata de un fabricante extranjero, por lo general, puede basarse en la certificación de su distribuidor nacional al IRS. Fed tax form 1040x    Normalmente, la cantidad del crédito suele ser el 100% del crédito máximo permisible tal y como lo certifique el fabricante (o el distribuidor nacional al IRS). Fed tax form 1040x Cómo reclamar el crédito. Fed tax form 1040x   Para tomar el crédito, tiene que completar el Formulario 8910 y adjuntarlo al Formulario 1040. Fed tax form 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. Fed tax form 1040x Marque el recuadro c y anote “8910” en la línea al lado de dicho recuadro. Fed tax form 1040x Información adicional. Fed tax form 1040x   Para más información sobre el crédito, vea las Instrucciones del Formulario 8910. Fed tax form 1040x Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Tal vez pueda tomar un crédito si pone en uso en 2013 bienes de reabastecimiento de vehículos con combustible alternativo calificados. Fed tax form 1040x Bienes de reabastecimiento de vehículos de combustible alternativo calificados. Fed tax form 1040x   Los bienes de reabastecimiento de vehículos de combustible alternativo calificados son aquéllos (que no sean edificios ni los componentes estructurales de los mismos) que se utilicen para cualquiera de los siguientes: Para almacenar o surtir un combustible alternativo en el tanque de combustible de un vehículo de motor propulsado por dicho combustible, pero sólo si el proceso de almacenamiento o reabastecimiento se lleva a cabo en el sitio donde el combustible se coloca en ese tanque. Fed tax form 1040x Para recargar un vehículo eléctrico, pero sólo si la propiedad de recarga se encuentra en el lugar donde se recarga el vehículo. Fed tax form 1040x   Los siguientes son combustibles alternativos: Todo combustible del cual por lo menos el 85% del volumen consiste en uno o más de los siguientes: etanol, gas natural, gas natural comprimido, gas natural licuado, gas licuado de petróleo o hidrógeno. Fed tax form 1040x Toda mezcla que consista en dos o más de los siguientes: biodiésel, gasóleo (gasolina diésel) o queroseno y de la cual por lo menos el 20% del volumen consiste en biodiésel según determinado sin tener en cuenta cantidad alguna de queroseno. Fed tax form 1040x Electricidad. Fed tax form 1040x Cantidad del crédito. Fed tax form 1040x   Para bienes de uso personal, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $1,000. Fed tax form 1040x Para bienes de uso comercial, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $30,000. Fed tax form 1040x Cómo reclamar el crédito. Fed tax form 1040x   Para tomar el crédito, tiene que completar el Formulario 8911 y adjuntarlo al Formulario 1040. Fed tax form 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. Fed tax form 1040x Marque el recuadro c y anote “8911” en la línea al lado de dicho recuadro. Fed tax form 1040x Información adicional. Fed tax form 1040x   Para más información sobre el crédito, vea las instrucciones del Formulario 8911, en inglés. Fed tax form 1040x Crédito para Titulares de Bonos de Crédito Tributario Los bonos de crédito tributario son bonos de los cuales el titular recibe un crédito tributario en vez de los intereses sobre el bono, o una parte de los mismos. Fed tax form 1040x Tal vez pueda reclamar un crédito si es titular de uno de los siguientes bonos: Bonos de energía limpia y renovable (emitidos antes de 2010). Fed tax form 1040x Bonos de energía limpia y renovable nuevos. Fed tax form 1040x Bonos calificados de ahorro de energía. Fed tax form 1040x Bonos calificados de construcción de escuelas. Fed tax form 1040x Bonos para zonas de academia calificadas. Fed tax form 1040x Bonos de construcción de proyectos públicos en los Estados Unidos (Bonos Build America). Fed tax form 1040x En algunos casos, un emisor puede optar por recibir un crédito correspondiente a los intereses pagados sobre el bono. Fed tax form 1040x Si el emisor elige esta opción, usted no puede también reclamar un crédito. Fed tax form 1040x Ingresos procedentes de intereses. Fed tax form 1040x   La cantidad de todo crédito tributario permitido (calculado antes de aplicarse los límites de responsabilidad tributaria) se tiene que incluir en la declaración como ingresos procedentes de intereses. Fed tax form 1040x Cómo reclamar el crédito. Fed tax form 1040x   Complete el Formulario 8912 y adjúntelo al Formulario 1040. Fed tax form 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. Fed tax form 1040x Marque el recuadro c y anote “8912” en la línea al lado de dicho recuadro. Fed tax form 1040x Información adicional. Fed tax form 1040x   Para más información, vea las Instrucciones del Formulario 8912, en inglés. Fed tax form 1040x Crédito por Impuestos Extranjeros Generalmente, puede optar por declarar un crédito por los impuestos sobre el ingreso pagados o acumulados por usted a lo largo del año a un país extranjero o posesión (territorio no autónomo) de los Estados Unidos, aplicándolo como crédito contra el impuesto sobre el ingreso de los Estados Unidos. Fed tax form 1040x O puede deducirlos como una deducción detallada (vea el capítulo 22). Fed tax form 1040x No puede reclamar un crédito (ni una deducción) por impuestos sobre el ingreso extranjero pagado sobre ingresos que se excluyan del impuesto de los EE. Fed tax form 1040x UU. Fed tax form 1040x en los siguientes casos: Exclusión de ingresos ganados de fuentes en el extranjero. Fed tax form 1040x Exclusión por concepto de vivienda en el extranjero. Fed tax form 1040x Ingresos de fuentes en Puerto Rico exentos de impuestos de los Estados Unidos. Fed tax form 1040x Exclusión en las posesiones (territorios no autónomos) de los Estados Unidos. Fed tax form 1040x Límite del crédito. Fed tax form 1040x   A menos que decida no presentar el Formulario 1116 (vea Excepción , más adelante), el crédito por impuestos extranjeros pagados no puede superar los impuestos a pagar al gobierno de los Estados Unidos (línea 44 del Formulario 1040), multiplicados por una fracción. Fed tax form 1040x El numerador de esta fracción será los ingresos tributables de fuentes fuera de los Estados Unidos. Fed tax form 1040x El denominador será el total de los ingresos tributables de fuentes en los Estados Unidos y en el extranjero. Fed tax form 1040x Vea la Publicación 514, en inglés, para más información. Fed tax form 1040x Cómo reclamar el crédito. Fed tax form 1040x   Complete el Formulario 1116 y adjúntelo al Formulario 1040. Fed tax form 1040x Anote el crédito en la línea 47 del Formulario 1040. Fed tax form 1040x Excepción. Fed tax form 1040x   No necesita llenar el Formulario 1116 para reclamar el crédito si se dan todas las siguientes condiciones: Todos sus ingresos brutos de fuentes en el extranjero provienen de intereses y dividendos y dichos ingresos en su totalidad más los impuestos extranjeros que se pagaron sobre esos ingresos se les informaron a usted en el Formulario 1099-INT, Formulario 1099-DIV o en el Anexo K-1 (o un documento similar sustitutivo). Fed tax form 1040x Si usted tuvo ingreso de dividendos provenientes de participación en acciones, usted mantuvo en tenencia dichas acciones por lo menos 16 dias. Fed tax form 1040x No está presentando el Formulario 4563 ni excluyendo ingresos provenientes de fuentes en Puerto Rico. Fed tax form 1040x El total de los impuestos extranjeros no era superior a $300 ($600 si es casado que presenta una declaración conjunta). Fed tax form 1040x Todos sus impuestos extranjeros fueron: Adeudados legalmente y no reunían los requisitos para un reembolso y Pagados a países que son reconocidos como tal por los Estados Unidos y que no apoyan el terrorismo. Fed tax form 1040x Más información. Fed tax form 1040x   Para información más detallada acerca del crédito y estos requisitos, vea las Instrucciones del Formulario 1116, en inglés. Fed tax form 1040x Crédito por Intereses Hipotecarios El crédito por intereses hipotecarios tiene la finalidad de ayudar a personas de bajos recursos a comprar una vivienda. Fed tax form 1040x Si reúne los requisitos, puede reclamar el crédito cada año para una parte de los intereses hipotecarios de vivienda que pague. Fed tax form 1040x Quién reúne los requisitos. Fed tax form 1040x   Tal vez pueda reclamar el crédito si un gobierno estatal o local le emitió un certificado de crédito hipotecario que reúne los requisitos (MCC, por sus siglas en inglés). Fed tax form 1040x Generalmente, un MCC se emite sólo en relación con una nueva hipoteca para la compra de su vivienda principal. Fed tax form 1040x Cantidad del crédito. Fed tax form 1040x   Calcule su crédito en el Formulario 8396. Fed tax form 1040x Si la cantidad del préstamo hipotecario es igual (o menor que) a la cantidad adeudada confirmada (préstamo) que aparece en el MCC, anote en la línea 1 del Formulario 8396 todos los intereses que haya pagado sobre la hipoteca durante el año. Fed tax form 1040x   Si la cantidad del préstamo hipotecario es mayor que la cantidad adeudada confirmada que aparece en el MCC, puede calcular el crédito sólo sobre una parte de los intereses que haya pagado. Fed tax form 1040x Para encontrar la cantidad que debe anotar en la línea 1, multiplique por la siguiente fracción el total de los intereses que haya pagado sobre una hipoteca a lo largo del año. Fed tax form 1040x      Cantidad adeudada confirmada que aparece en el MCC     Cantidad original de la hipoteca      Límite basado en la tasa de crédito. Fed tax form 1040x   Si la tasa de crédito del certificado es superior al 20%, el crédito que se le permita no puede sobrepasar $2,000. Fed tax form 1040x Si dos o más personas (que no sean un matrimonio que presente una declaración conjunta) tienen una participación en la vivienda a la que se refiere el MCC, este límite de $2,000 tiene que dividirse según la participación de cada persona. Fed tax form 1040x Vea la Publicación 530, en inglés, para información adicional. Fed tax form 1040x Traspasos a un año posterior. Fed tax form 1040x   El crédito (luego de aplicar el límite basado en la tasa de crédito) también está sujeto a un límite basado en el impuesto calculado en el Formulario 8396. Fed tax form 1040x Si el crédito permitido disminuye a causa de este límite sobre los impuestos adeudados, puede traspasar la parte del crédito que no haya utilizado a los 3 próximos años o hasta que se utilice en su totalidad, lo que ocurra primero. Fed tax form 1040x   Si está sujeto al límite de los $2,000 debido a que la tasa de crédito del certificado es superior al 20%, no puede traspasar a un año posterior ninguna cantidad superior a $2,000 (o, en el caso de que tenga que dividir el crédito, la parte de los $2,000 que le corresponda). Fed tax form 1040x Cómo reclamar el crédito. Fed tax form 1040x    Calcule el crédito de 2013, y toda cantidad que se haya traspasado a 2014, en el Formulario 8396 y adjúntelo al Formulario 1040. Fed tax form 1040x Cerciórese de incluir todo crédito traspasado, correspondiente a 2010, 2011 y 2012. Fed tax form 1040x   Incluya el crédito en el total de la línea 53 del Formulario 1040. Fed tax form 1040x Marque el recuadro c y escriba “8396” en la línea al lado de dicho recuadro. Fed tax form 1040x Reducción de la deducción por intereses sobre una hipoteca de vivienda. Fed tax form 1040x   Si detalla sus deducciones en el Anexo A del Formulario 1040, tiene que restar la cantidad del crédito por intereses hipotecarios, indicada en la línea 3 del Formulario 8396, de la deducción por intereses sobre una hipoteca de vivienda. Fed tax form 1040x Tiene que hacerlo aunque parte de dicha cantidad se traspase a 2014. Fed tax form 1040x Para más información sobre la deducción por intereses sobre una hipoteca de vivienda, vea el capítulo 23. Fed tax form 1040x Recuperación del subsidio hipotecario federal. Fed tax form 1040x   Si recibió un MCC junto con el préstamo hipotecario, podría verse obligado a recuperar (reintegrar) todo o parte del beneficio que haya recibido de ese programa. Fed tax form 1040x Se le podría exigir esta recuperación si vende o enajena su vivienda con ganancias durante los 9 años siguientes al cierre de su préstamo hipotecario. Fed tax form 1040x Vea las Instrucciones para el Formulario 8828, disponibles en inglés, y el capítulo 15 para más información. Fed tax form 1040x Más información. Fed tax form 1040x   Para información más detallada acerca del crédito, vea las instrucciones del Formulario 8396, en inglés. Fed tax form 1040x Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores La ley tributaria concede un trato especial a ciertos tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. Fed tax form 1040x Si se beneficia de estas leyes, podría verse obligado a pagar por lo menos una cantidad mínima de impuestos además de cualquier otro impuesto sobre estas partidas. Fed tax form 1040x A esto se le llama impuesto mínimo alternativo (AMT, por sus siglas en inglés). Fed tax form 1040x El trato especial de ciertas partidas de ingresos y gastos sólo le permite aplazar el pago de los impuestos hasta un año posterior. Fed tax form 1040x Si pagó el impuesto mínimo alternativo en años anteriores a causa de estas partidas tributarias postergadas, tal vez pueda reclamar un crédito por el impuesto mínimo de años anteriores, a favor del impuesto habitual del año en curso. Fed tax form 1040x Quizás pueda reclamar un crédito y aplicarlo a favor del impuesto habitual si en 2012 tuvo: Impuesto mínimo alternativo adeudado y ajustes o partidas con beneficio tributario que no sean conceptos a excluirse, Un crédito del impuesto mínimo que traspase a 2013 o Un crédito no permitido por vehículos eléctricos calificados. Fed tax form 1040x Cómo reclamar el crédito. Fed tax form 1040x    Calcule el crédito no reembolsable de 2013 (de haberlo), y toda cantidad que se haya traspasado a 2014, en el Formulario 8801 y adjúntelo al Formulario 1040. Fed tax form 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040 y marque el recuadro b. Fed tax form 1040x Puede traspasar a años posteriores, hasta agotarlo, todo crédito del impuesto mínimo de años anteriores que no se haya utilizado. Fed tax form 1040x Información adicional. Fed tax form 1040x   Para más información sobre el crédito, vea las Instrucciones del Formulario 8801, en inglés. Fed tax form 1040x Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Es posible que pueda tomar este crédito si, en 2013, puso en uso por fines de negocios o personales un vehículo enchufable con motor de dirección eléctrica o un vehículo eléctrico enchufable de dos o tres ruedas y dicho vehículo reúne los requisitos. Fed tax form 1040x Vehículos enchufables con motor de dirección eléctrica y que reúnen los requisitos. Fed tax form 1040x   El vehículo reúne los requisitos si es un vehículo nuevo con, por lo menos, cuatro llantas que: Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 4 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. Fed tax form 1040x Vehículos eléctricos enchufables de dos o tres ruedas que reúnen los requisitos. Fed tax form 1040x   El vehículo reúne los requisitos si es un vehículo nuevo con dos o tres ruedas que: Tiene la capacidad de llegar a una velocidad de 45 millas por hora o más, Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 2. Fed tax form 1040x 5 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. Fed tax form 1040x Certificación y otros requisitos   Generalmente, puede basarse en la certificación del fabricante al IRS (o en el caso de un fabricante extranjero, en la certificación del distribuidor doméstico) para saber si la marca, modelo y años específicos de un vehículo reúnen los requisitos del crédito y, si es aplicable, la cantidad del crédito para el cual califica. Fed tax form 1040x Sin embargo, si el IRS publica un aviso anunciando que la certificación de alguna marca, modelo y año ha sido retirada, usted no puede basarse en la certificación del vehículo si fue comprado después de la fecha de la publicación del aviso del retiro. Fed tax form 1040x   También tiene que cumplir los requisitos siguientes para calificar para el crédito: Usted es el dueño del vehículo. Fed tax form 1040x Si el vehículo es arrendado, sólo el arrendador, y no el arrendatario, tiene derecho al crédito. Fed tax form 1040x El vehículo fue puesto en servicio en 2013. Fed tax form 1040x El vehículo es fabricado principalmente para uso en calles, caminos y carreteras públicas. Fed tax form 1040x El uso original del vehículo comenzó con usted. Fed tax form 1040x Adquirió el vehículo para utilizarlo usted mismo o para el arrendamiento a un tercero y no para revenderlo. Fed tax form 1040x En el caso de un vehículo eléctrico enchufable de dos o tres ruedas que reúna los requisitos, el vehículo tiene que haber sido adquirido después de 2011 y antes de 2014. Fed tax form 1040x Utiliza el vehículo principalmente en los Estados Unidos. Fed tax form 1040x Cómo reclamar el crédito. Fed tax form 1040x   Para tomar el crédito, tiene que completar el Formulario 8936 y adjuntarlo a su Formulario 1040. Fed tax form 1040x Incluya el crédito en el total de la línea 53 del Formulario 1040. Fed tax form 1040x Marque el recuadro c y anote “8936” en la línea al lado de dicho recuadro. Fed tax form 1040x    Más información. Fed tax form 1040x   Para más información acerca del crédito, vea las instrucciones del Formulario 8936, en inglés. Fed tax form 1040x Créditos por Energía de la Propiedad Residencial Podría tener derecho a uno o los dos siguientes créditos si hizo mejoras para conservar energía en su vivienda ubicada en los Estados Unidos en 2013. Fed tax form 1040x Crédito tributario por energía de la propiedad no empresarial. Fed tax form 1040x Crédito de eficiencia energética para propiedades residenciales. Fed tax form 1040x Si es integrante de un comité de administración de condominios para un condominio del que sea dueño o inquilino-accionista de una sociedad anónima de cooperativa de viviendas, se considera que ha pagado la parte proporcionada que le corresponde de todo costo de tal comité o sociedad anónima para fines de estos créditos. Fed tax form 1040x Crédito tributario por energía de la propiedad no empresarial. Fed tax form 1040x   Tal vez pueda tomar un crédito igual a la suma de: El 10% de los costos pagados para mejoras de eficiencia energética instaladas en 2013 y Todo costo pagado o incurrido para energía de la propiedad residencial en 2013. Fed tax form 1040x   Existe un límite vitalicio de $500 para todos los años posteriores al año 2005, de lo que sólo $200 pueden ser por ventanas; $50 por un ventilador de circulación de aire principal avanzado; $150 por un calentador de agua a base de gas natural propano o petróleo; y $300 por cualquier artículo de eficiencia energética para propiedades residenciales. Fed tax form 1040x Si la cantidad total de los créditos tributarios por energía de la propiedad no empresarial que ha tomado en años previos (después del 2005) es más de $500, no puede tomar este crédito en el año 2013. Fed tax form 1040x Las mejoras de eficiencia energética que reúnen los requisitos son las siguientes mejoras siempre y cuando sean nuevas, se espere que sigan en uso por lo menos 5 años y cumplan determinados requisitos de la eficiencia energética: Todo material aislante o sistema que haya sido diseñado expresa y principalmente para reducir la pérdida o el aumento de temperatura (calentamiento) en una vivienda. Fed tax form 1040x Ventanas exteriores (incluidos tragaluces). Fed tax form 1040x Puertas exteriores. Fed tax form 1040x Todo techo de metal o asfalto que tenga capas pigmentadas o gránulos de enfriamiento adecuados que hayan sido diseñados expresa y principalmente para reducir el aumento de temperatura (calentamiento) de la vivienda. Fed tax form 1040x Se considera que la propiedad de energía residencial es cualquiera de los siguientes aparatos: Determinados calentadores eléctricos de agua con bomba de calor, bombas de calor eléctricas, acondicionadores de aire centrales, calentadores de agua a gas natural, propano o petróleo; y estufas que consumen combustibles de biomasa. Fed tax form 1040x Calderas de gas natural, propano o petróleo que reúnen los requisitos; y calderas de agua caliente a gas natural, propano o petróleo que reúnen los requisitos. Fed tax form 1040x Determinados ventiladores de circulación de aire principal avanzados que sean componentes de las calderas de gas natural, propano o petróleo. Fed tax form 1040x Crédito por energía eficaz de la propiedad residencial. Fed tax form 1040x   Quizás pueda tomar un crédito del 30% de los costos de propiedad eléctrica de energía solar, propiedad de calentamiento de agua por energía solar, propiedad de pilas de combustible, propiedad eólica de menor tamaño y propiedad de bomba de calor geotérmico. Fed tax form 1040x En el caso de costos pagados por propiedad de pilas de combustible que reúne los requisitos, la cantidad del crédito está limitada a $500 por cada medio kilovatio de capacidad de dicha propiedad. Fed tax form 1040x Reducción en la base. Fed tax form 1040x   Tiene que reducir la base de su vivienda por la cantidad de todo crédito permitido. Fed tax form 1040x Cómo reclamar el crédito. Fed tax form 1040x   Complete el Formulario 5695 y adjúntelo al Formulario 1040. Fed tax form 1040x Anote el crédito en la línea 52 del Formulario 1040. Fed tax form 1040x Información adicional. Fed tax form 1040x   Para más información sobre estos créditos, vea las instrucciones del Formulario 5695, en inglés. Fed tax form 1040x Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Podría reclamar este crédito si usted, o su cónyuge si presenta una declaración conjunta, hizo: Aportaciones (que no sean reinversiones) a un arreglo IRA tradicional o un arreglo Roth IRA, Aplazamientos optativos a un plan conforme a la sección 401(k) o 403(b) (incluidas aportaciones a un arreglo designado Roth) o a un plan SEP, SIMPLE o plan gubernamental conforme a la sección 457, Aportaciones voluntarias del empleado a un plan de jubilación que reúna los requisitos (incluido el Thrift Savings Plan (Cuenta de Ahorros de Jubilación) para empleados del gobierno federal) o Aportaciones a un plan conforme a la sección 501(c)(18)(D). Fed tax form 1040x No obstante, no puede reclamar el crédito si se da cualquiera de las siguientes situaciones: La cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A es mayor de $29,500 ($44,250 si es cabeza de familia; $59,000 si es casado que presenta una declaración conjunta). Fed tax form 1040x La persona que hizo la aportación o el aplazamiento optativo que reúne los requisitos (a) nació después del 1 de enero de 1996, (b) ha sido declarado como dependiente en la declaración de impuestos de 2013 de otra persona o (c) era estudiante (se define a continuación). Fed tax form 1040x Estudiante. Fed tax form 1040x   Usted era estudiante si, durante alguna parte de cada uno de 5 meses del año natural de 2013: Estaba matriculado en una escuela como estudiante a tiempo completo o Tomó un curso a tiempo completo de capacitación agrícola ofrecido en terreno por una escuela o por una agencia del estado, condado o gobierno local. Fed tax form 1040x Escuela. Fed tax form 1040x   El término “escuela” abarca escuelas politécnicas, profesionales e industriales. Fed tax form 1040x Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. Fed tax form 1040x Cómo reclamar el crédito. Fed tax form 1040x   Calcule el crédito en el Formulario 8880. Fed tax form 1040x Anote el crédito en la línea 50 del Formulario 1040 o la línea 32 del Formulario 1040A y adjunte el Formulario 8880 a su declaración. Fed tax form 1040x Más información. Fed tax form 1040x   Para más información sobre el crédito, vea las instrucciones del Formulario 8880, disponibles en inglés. Fed tax form 1040x Créditos Reembolsables Los créditos explicados en esta parte del capítulo se tratan como pagos de impuestos. Fed tax form 1040x Si el total de estos créditos, impuestos federales sobre el ingreso retenidos y pagos de su impuesto estimado es mayor al total de sus impuestos, se le puede reembolsar el excedente. Fed tax form 1040x Crédito por el Impuesto sobre Ganancias de Capital no Distribuidas Tiene que incluir en los ingresos toda cantidad que le hayan asignado sociedades inversionistas reglamentadas (comúnmente llamadas fondos mutuos) o sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés) como distribuciones de ganancias de capital, aunque de hecho no la haya recibido. Fed tax form 1040x Si el fondo mutuo o sociedad de inversión inmobiliaria pagó impuestos sobre la ganancia de capital, se le permite un crédito por los impuestos ya que se considera que usted lo pagó. Fed tax form 1040x El fondo mutuo o sociedad de inversión inmobiliaria le enviará el Formulario 2439 indicando su parte de las ganancias de capital no distribuidas y los impuestos pagados, de haberlos. Fed tax form 1040x Cómo reclamar el crédito. Fed tax form 1040x   Para reclamar el crédito, adjunte la Copia B del Formulario 2439 a su Formulario 1040. Fed tax form 1040x Incluya la cantidad de la casilla 2 de su Formulario 2439 en el total de la línea 71 del Formulario 1040 y marque la casilla a. Fed tax form 1040x Más información. Fed tax form 1040x   Vea Distribuciones de Ganancias de Capital , en el capítulo 8 para más información sobre ganancias de capital no distribuidas. Fed tax form 1040x Crédito Tributario por Cobertura del Seguro Médico Tal vez pueda reclamar este crédito para cualquier mes en el que se cumplan todos los siguientes requisitos el primer día del mes: Tenía derecho, como beneficiario, a recibir pagos de asistencia de ajuste comercial (TAA, por sus siglas en inglés), pagos de asistencia alternativa de ajuste comercial (ATAA, por sus siglas en inglés), pagos de asistencia de ajuste comercial relacionados con el reempleo (RTAA, por sus siglas en inglés) o una pensión de la Pension Benefit Guaranty Corporation (Corporación de garantía de beneficios de pensiones o PBGC, por sus siglas en inglés, y definida más adelante); o si era un miembro calificado de la familia de uno de estos individuos cuando dicho individuo falleció o cuando se finalizó su divorcio con uno de estos individuos. Fed tax form 1040x Usted y/o los miembros de su familia estaban cubiertos por un plan de seguro médico que reúne los requisitos y por el cual pagó la totalidad de las primas o su parte correspondiente directamente a dicho plan o al U. Fed tax form 1040x S. Fed tax form 1040x Treasury— HCTC (Tesoro de los Estados Unidos, Crédito por cobertura del seguro médico). Fed tax form 1040x No estaba inscrito en la Parte A, B o C del seguro Medicare o estaba inscrito en el programa Medicare pero su familia reunió los requisitos para el HCTC. Fed tax form 1040x No estaba inscrito en el programa Medicaid ni en el Children's Health Insurance Program (Programa de seguro médico para niños, (CHIP, por sus siglas en inglés)). Fed tax form 1040x No estaba inscrito en el programa Federal Employees Health Benefits (Seguro médico para empleados federales o FEHBP, por sus siglas en inglés) ni tenía derecho a recibir beneficios conforme al sistema médico militar de los EE. Fed tax form 1040x UU. Fed tax form 1040x (conocido en inglés como TRICARE). Fed tax form 1040x No estaba encarcelado por las autoridades federales, estatales o locales. Fed tax form 1040x Su empleador no pagó el 50% o más del costo de la cobertura. Fed tax form 1040x No recibió una reducción del 65% de una prima de COBRA de parte de su antiguo empleador o administrador de COBRA. Fed tax form 1040x Sin embargo, no puede tomar el crédito si otra persona lo puede reclamar a usted como dependiente en su declaración de impuestos de 2013. Fed tax form 1040x Si cumple todas estas condiciones, tal vez pueda tomar un crédito de hasta el 72. Fed tax form 1040x 5% de la cantidad que usted pagó directamente a un plan de salud calificado para usted y todo miembro de familia que reunió los requisitos. Fed tax form 1040x No puede tomar el crédito en el caso de primas de seguro sobre cobertura si en realidad fueron pagadas mediante una National Emergency Grant (Subvención para Emergencias Nacionales). Fed tax form 1040x La cantidad pagada por cobertura de seguro médico calificada tiene que reducirse por toda distribución de una cuenta Archer MSA de ahorros médicos u otra cuenta de ahorros para gastos médicos que se haya utilizado para pagar por dicha cobertura. Fed tax form 1040x Puede tomar este crédito y anotarlo en la declaración de impuestos o solicitar que se pague por adelantado en nombre suyo a su compañía de seguros. Fed tax form 1040x Si se paga el crédito por adelantado en nombre suyo, aquella cantidad disminuye la cantidad del crédito que se pueda declarar en la declaración de impuestos. Fed tax form 1040x Beneficiarios de la TAA. Fed tax form 1040x   Se considera que tiene derecho a la TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted: Recibió una asignación por reajuste comercial o Hubiera tenido derecho a recibir una asignación de esta índole salvo que no había agotado todos los derechos al seguro por desempleo (con excepción de toda compensación adicional que se pague con fondos estatales y no se reembolse con fondos federales) que le correspondiera recibir (o correspondería recibir si los solicitara). Fed tax form 1040x Ejemplo. Fed tax form 1040x   Recibió una asignación por ajuste comercial para el mes de enero de 2013. Fed tax form 1040x Tenía derecho a recibir la TAA el primer día de enero y febrero. Fed tax form 1040x Beneficiarios de la alternativa TAA. Fed tax form 1040x   Se considera que es un recipiente de la alternativa TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad establecido por el Departamento de Trabajo. Fed tax form 1040x Ejemplo. Fed tax form 1040x   Recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad para el mes de octubre de 2013. Fed tax form 1040x El Departamento de Trabajo estableció el programa. Fed tax form 1040x Tenía derecho como beneficiario a recibir la alternativa TAA el primer día de octubre y noviembre. Fed tax form 1040x Beneficiarios de la RTAA. Fed tax form 1040x   Se considera que tiene derecho a la RTAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia de ajuste comercial relacionados con el reempleo para empleados mayores establecido por el Departamento de Trabajo. Fed tax form 1040x Beneficiarios de una pensión de la PBGC. Fed tax form 1040x   Se considera que tiene derecho como beneficiario a una pensión de la PBGC el primer día del mes si se dan las dos condiciones siguientes: Tenía 55 años de edad o más el primer día del mes. Fed tax form 1040x Recibió beneficios para dicho mes pagados por la PBGC conforme al Título IV de la Employee Retirement Income Security Act of 1974 (Ley de Seguridad de los Ingresos de Jubilación del Empleado de 1974 o ERISA, por sus siglas en inglés). Fed tax form 1040x Si recibió un pago de suma global de la PGBC después del 5 de agosto de 2002, cumple el requisito (2) anterior para todo mes en el que habría recibido un beneficio de la PBGC si no hubiese recibido el pago de suma global. Fed tax form 1040x Cómo reclamar el crédito. Fed tax form 1040x   Para tomar el crédito, tiene que completar el Formulario 8885 y adjuntarlo al Formulario 1040. Fed tax form 1040x Incluya el crédito en el total de la línea 71 del Formulario 1040 y marque el recuadro c. Fed tax form 1040x   Tiene que adjuntar cuentas de seguro de salud (o cupones de pago de COBRA) y pruebas de pago correspondientes a toda cantidad que se incluya en la línea 2 del Formulario 8885. Fed tax form 1040x Para información adicional, vea la Publicación 502 o el Formulario 8885, ambos en inglés. Fed tax form 1040x Más información. Fed tax form 1040x   Si desea ver las definiciones y los requisitos especiales, incluyendo los que se refieren a planes de seguro médico que reúnan los requisitos, familiares que podrían darle derecho al crédito (familiares calificados), el efecto de determinados sucesos importantes en la vida y planes de seguro médico provistos por el empleador, vea la Publicación 502 y las instrucciones del Formulario 8885, ambas en inglés. Fed tax form 1040x Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria La mayoría de los empleadores tienen que retener el impuesto del Seguro Social de los salarios de sus empleados. Fed tax form 1040x Si trabaja para un empleador ferroviario, dicho empleador tiene que retener el impuesto de jubilación ferroviaria (RRTA, por sus siglas en inglés) de nivel 1 y de nivel 2. Fed tax form 1040x Si trabajó para dos o más empleadores en 2013, es posible que hayan retenido de su salario demasiado impuesto del Seguro Social. Fed tax form 1040x Si uno o mas de esos empleadores era un empleador ferroviario, también es posible que se le haya retenido demasiado impuesto de jubilación ferroviaria de nivel 1 a la tasa de 6. Fed tax form 1040x 2%. Fed tax form 1040x Puede declarar el impuesto del Seguro Social o impuesto de jubilación ferroviaria de nivel 1 en exceso, aplicándolo como crédito a favor de los impuestos sobre los ingresos cuando presente su declaración. Fed tax form 1040x Para el impuesto RRTA de nivel 1, utilice únicamente la porción de impuesto de RRTA de nivel 1 que fue gravado a la tasa impositiva de 6. Fed tax form 1040x 2% al calcular si el exceso de impuesto de RRTA de nivel 1 fue retenido, no incluya ninguna porción del impuesto de RRTA de nivel 1 que fue retenido a la tasa impositiva de Medicare (1. Fed tax form 1040x 45%) o al a tasa impositiva del Impuesto Adicional del Medicare (0. Fed tax form 1040x 9%). Fed tax form 1040x En la siguiente tabla aparecen la cantidad máxima de salario sujeto a impuestos y la cantidad máxima de impuestos que debió haberse retenido para 2013. Fed tax form 1040x Tipo de impuesto Salario  máximo  sujeto a  impuestos Impuesto máximo que debió haberse retenido Seguro Social o  RRTA de nivel 1 $113,700 $7,049. Fed tax form 1040x 40 RRTA de nivel 2 $84,300 $3,709. Fed tax form 1040x 20 Todo salario está sujeto a la retención de impuestos al Medicare. Fed tax form 1040x   Utilice el Formulario 843, Claim for Refund and Request for Abatement (Solicitud de reembolso y reducción de impuestos), en inglés, para solicitar un reembolso del impuesto en exceso de la jubilación ferroviaria de nivel 2. Fed tax form 1040x Cerciórese de adjuntar una copia de todos los Formularios W-2 que tenga. Fed tax form 1040x Use la hoja de trabajo 3-3 de la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para poder calcular la cantidad en exceso. Fed tax form 1040x Error del empleador. Fed tax form 1040x   Si cualquier empleador le retuvo demasiados impuestos del Seguro Social o de la jubilación ferroviaria de nivel 1, no puede reclamar el exceso y aplicarlo como un crédito a favor de los impuestos sobre el ingreso. Fed tax form 1040x El empleador debe ajustarle los impuestos. Fed tax form 1040x Si el empleador no ajusta la recaudación en exceso, puede solicitar un reembolso utilizando el Formulario 843. Fed tax form 1040x Declaración conjunta. Fed tax form 1040x   Si presenta una declaración conjunta, no puede añadir a la cantidad retenida de su salario los impuestos del Seguro Social ni los de la jubilación ferroviaria de nivel 1 retenidos del salario de su cónyuge. Fed tax form 1040x Calcule por separado la retención que le corresponda a usted y la que corresponda a su cónyuge para determinar si se le han retenido impuestos en exceso a cualquiera de los dos. Fed tax form 1040x Cómo calcular el crédito si no trabajó para una empresa ferroviaria. Fed tax form 1040x   Si no trabajó para una empresa ferroviaria en 2013, calcule el crédito de la siguiente forma: 1. Fed tax form 1040x Sume todos los impuestos del Seguro Social retenidos (pero no más de $7,049. Fed tax form 1040x 40 por cada empleador). Fed tax form 1040x Anote el total aquí   2. Fed tax form 1040x Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. Fed tax form 1040x Sume las líneas 1 y 2. Fed tax form 1040x Si el total es $7,049. Fed tax form 1040x 40 o menos, no siga. Fed tax form 1040x No puede reclamar el crédito   4. Fed tax form 1040x Límite sobre los impuestos del Seguro Social 7,049. Fed tax form 1040x 40 5. Fed tax form 1040x Crédito. Fed tax form 1040x De la línea 3, reste la línea 4. Fed tax form 1040x Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Ejemplo. Fed tax form 1040x Está casado y presenta una declaración conjunta con su cónyuge quien no recibió ingresos brutos en 2013. Fed tax form 1040x Durante 2013, usted trabajó para la empresa Brown Technology Company y ganó un salario de $60,000. Fed tax form 1040x Le retuvieron impuestos del Seguro Social de $3,720. Fed tax form 1040x También trabajó para otro empleador en 2013 y ganó un salario de $55,000. Fed tax form 1040x De dicho salario, le retuvieron $3,410 de impuestos del Seguro Social. Fed tax form 1040x Como trabajó para más de un empleador y el total de su salario superó los $113,700, puede tomar un crédito de $80. Fed tax form 1040x 60 por los impuestos del Seguro Social retenidos en exceso. Fed tax form 1040x 1. Fed tax form 1040x Sume todo impuesto del Seguro Social retenido (pero no más de $7,049. Fed tax form 1040x 40 por cada empleador). Fed tax form 1040x Anote el total aquí $7,130. Fed tax form 1040x 00 2. Fed tax form 1040x Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT” −0− 3. Fed tax form 1040x Sume las líneas 1 y 2. Fed tax form 1040x Si el total es $7,049. Fed tax form 1040x 40 o menos, no siga. Fed tax form 1040x No puede reclamar el crédito 7,130. Fed tax form 1040x 00 4. Fed tax form 1040x Límite sobre los impuestos del Seguro Social 7,049. Fed tax form 1040x 40 5. Fed tax form 1040x Crédito. Fed tax form 1040x De la línea 3, reste la línea 4. Fed tax form 1040x Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $80. Fed tax form 1040x 60 Cómo calcular el crédito si trabajó para una empresa ferroviaria. Fed tax form 1040x   Si fue empleado ferroviario en algún momento durante 2013, calcule el crédito de la siguiente forma: 1. Fed tax form 1040x Sume todos los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 retenidos a la tasa de 6. Fed tax form 1040x 2% (pero no más de $7,049. Fed tax form 1040x 40 por cada empleador). Fed tax form 1040x Anote el total aquí   2. Fed tax form 1040x Anote todos los impuestos no retenidos del Seguro Social y de la jubilación ferroviaria de nivel 1 sobre propinas o seguro de vida colectivo que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. Fed tax form 1040x Sume las líneas 1 y 2. Fed tax form 1040x Si el total es $7,049. Fed tax form 1040x 40 o menos, no siga. Fed tax form 1040x No puede reclamar el crédito   4. Fed tax form 1040x Límite sobre los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 7,049. Fed tax form 1040x 40 5. Fed tax form 1040x Crédito. Fed tax form 1040x De la línea 3, reste la línea 4. Fed tax form 1040x Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Cómo reclamar el crédito. Fed tax form 1040x   Anote el crédito en la línea 69 del Formulario 1040 o inclúyalo en el total de la línea 41 del Formulario 1040A. Fed tax form 1040x Más información. Fed tax form 1040x   Para información adicional sobre el crédito, vea la Publicación 505, en inglés. Fed tax form 1040x Prev  Up  Next   Home   More Online Publications
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The Fed Tax Form 1040x

Fed tax form 1040x Publication 15 - Main Content Table of Contents 1. Fed tax form 1040x Employer Identification Number (EIN) 2. Fed tax form 1040x Who Are Employees?Relief provisions. Fed tax form 1040x Business Owned and Operated by Spouses 3. Fed tax form 1040x Family Employees 4. Fed tax form 1040x Employee's Social Security Number (SSN)Registering for SSNVS. Fed tax form 1040x 5. Fed tax form 1040x Wages and Other CompensationAccountable plan. Fed tax form 1040x Nonaccountable plan. Fed tax form 1040x Per diem or other fixed allowance. Fed tax form 1040x 50% test. Fed tax form 1040x Health Savings Accounts and medical savings accounts. Fed tax form 1040x Nontaxable fringe benefits. Fed tax form 1040x When fringe benefits are treated as paid. Fed tax form 1040x Valuation of fringe benefits. Fed tax form 1040x Withholding on fringe benefits. Fed tax form 1040x Depositing taxes on fringe benefits. Fed tax form 1040x 6. Fed tax form 1040x TipsOrdering rule. Fed tax form 1040x 7. Fed tax form 1040x Supplemental Wages 8. Fed tax form 1040x Payroll Period 9. Fed tax form 1040x Withholding From Employees' WagesIncome Tax Withholding Social Security and Medicare Taxes Part-Time Workers 10. Fed tax form 1040x Required Notice to Employees About the Earned Income Credit (EIC) 11. Fed tax form 1040x Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties 12. Fed tax form 1040x Filing Form 941 or Form 944 13. Fed tax form 1040x Reporting Adjustments to Form 941 or Form 944Current Period Adjustments Prior Period Adjustments Wage Repayments 14. Fed tax form 1040x Federal Unemployment (FUTA) TaxSuccessor employer. Fed tax form 1040x Household employees. Fed tax form 1040x When to deposit. Fed tax form 1040x Household employees. Fed tax form 1040x Electronic filing by reporting agents. Fed tax form 1040x 16. Fed tax form 1040x How To Use the Income Tax Withholding TablesWage Bracket Method Percentage Method Alternative Methods of Income Tax Withholding How To Get Tax Help 1. Fed tax form 1040x Employer Identification Number (EIN) If you are required to report employment taxes or give tax statements to employees or annuitants, you need an EIN. Fed tax form 1040x The EIN is a nine-digit number the IRS issues. Fed tax form 1040x The digits are arranged as follows: 00-0000000. Fed tax form 1040x It is used to identify the tax accounts of employers and certain others who have no employees. Fed tax form 1040x Use your EIN on all of the items you send to the IRS and SSA. Fed tax form 1040x For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN. Fed tax form 1040x If you do not have an EIN, you may apply for one online. Fed tax form 1040x Go to the IRS. Fed tax form 1040x gov and click on the Apply for an EIN Online link under Tools. Fed tax form 1040x You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Fed tax form 1040x Do not use an SSN in place of an EIN. Fed tax form 1040x You should have only one EIN. Fed tax form 1040x If you have more than one and are not sure which one to use, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Fed tax form 1040x Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. Fed tax form 1040x The IRS will tell you which number to use. Fed tax form 1040x If you took over another employer's business (see Successor employer in section 9), do not use that employer's EIN. Fed tax form 1040x If you have applied for an EIN but do not have your EIN by the time a return is due, file a paper return and write “Applied For” and the date you applied for it in the space shown for the number. Fed tax form 1040x 2. Fed tax form 1040x Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Fed tax form 1040x See Publication 15-A for details on statutory employees and nonemployees. Fed tax form 1040x Employee status under common law. Fed tax form 1040x   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Fed tax form 1040x This is so even when you give the employee freedom of action. Fed tax form 1040x What matters is that you have the right to control the details of how the services are performed. Fed tax form 1040x See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Fed tax form 1040x   Generally, people in business for themselves are not employees. Fed tax form 1040x For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Fed tax form 1040x However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Fed tax form 1040x   If an employer-employee relationship exists, it does not matter what it is called. Fed tax form 1040x The employee may be called an agent or independent contractor. Fed tax form 1040x It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Fed tax form 1040x Statutory employees. Fed tax form 1040x   If someone who works for you is not an employee under the common law rules discussed earlier, do not withhold federal income tax from his or her pay, unless backup withholding applies. Fed tax form 1040x Although the following persons may not be common law employees, they are considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions. Fed tax form 1040x An agent (or commission) driver who delivers food, beverages (other than milk), laundry, or dry cleaning for someone else. Fed tax form 1040x A full-time life insurance salesperson who sells primarily for one company. Fed tax form 1040x A homeworker who works by guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. Fed tax form 1040x A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. Fed tax form 1040x The orders must be for merchandise for resale or supplies for use in the customer's business. Fed tax form 1040x The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Fed tax form 1040x    Statutory nonemployees. Fed tax form 1040x   Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Fed tax form 1040x They are generally treated as self-employed for all federal tax purposes, including income and employment taxes. Fed tax form 1040x H-2A agricultural workers. Fed tax form 1040x   On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Fed tax form 1040x Treating employees as nonemployees. Fed tax form 1040x   You will generally be liable for social security and Medicare taxes and withheld income tax if you do not deduct and withhold these taxes because you treated an employee as a nonemployee. Fed tax form 1040x You may be able to calculate your liability using special section 3509 rates for the employee share of social security and Medicare taxes and the federal income tax withholding. Fed tax form 1040x The applicable rates depend on whether you filed required Forms 1099. Fed tax form 1040x You cannot recover the employee share of social security, or Medicare tax, or income tax withholding from the employee if the tax is paid under section 3509. Fed tax form 1040x You are liable for the income tax withholding regardless of whether the employee paid income tax on the wages. Fed tax form 1040x You continue to owe the full employer share of social security and Medicare taxes. Fed tax form 1040x The employee remains liable for the employee share of social security and Medicare taxes. Fed tax form 1040x See Internal Revenue Code section 3509 for details. Fed tax form 1040x Also see the Instructions for Form 941-X. Fed tax form 1040x   Section 3509 rates are not available if you intentionally disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social security or Medicare taxes. Fed tax form 1040x Section 3509 is not available for reclassifying statutory employees. Fed tax form 1040x See Statutory employees , earlier in this section. Fed tax form 1040x   If the employer issued required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. Fed tax form 1040x 2% plus 20% of the employee rate (see the Instructions for Form 941-X). Fed tax form 1040x For Medicare taxes; employer rate of 1. Fed tax form 1040x 45% plus 20% of the employee rate of 1. Fed tax form 1040x 45%, for a total rate of 1. Fed tax form 1040x 74% of wages. Fed tax form 1040x For Additional Medicare Tax; 0. Fed tax form 1040x 18% (20% of the employee rate of 0. Fed tax form 1040x 9%) of wages subject to Additional Medicare Tax. Fed tax form 1040x For income tax withholding, the rate is 1. Fed tax form 1040x 5% of wages. Fed tax form 1040x   If the employer did not issue required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. Fed tax form 1040x 2% plus 40% of the employee rate (see the Instructions for Form 941-X). Fed tax form 1040x For Medicare taxes; employer rate of 1. Fed tax form 1040x 45% plus 40% of the employee rate of 1. Fed tax form 1040x 45%, for a total rate of 2. Fed tax form 1040x 03% of wages. Fed tax form 1040x For Additional Medicare Tax; 0. Fed tax form 1040x 36% (40% of the employee rate of 0. Fed tax form 1040x 9%) of wages subject to Additional Medicare Tax. Fed tax form 1040x For income tax withholding, the rate is 3. Fed tax form 1040x 0% of wages. Fed tax form 1040x Relief provisions. Fed tax form 1040x   If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. Fed tax form 1040x To get this relief, you must file all required federal tax returns, including information returns, on a basis consistent with your treatment of the worker. Fed tax form 1040x You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. Fed tax form 1040x See Publication 1976, Do You Qualify for Relief Under Section 530. Fed tax form 1040x IRS help. Fed tax form 1040x   If you want the IRS to determine whether a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Fed tax form 1040x Voluntary Classification Settlement Program (VCSP). Fed tax form 1040x   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Fed tax form 1040x To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Fed tax form 1040x For more information visit IRS. Fed tax form 1040x gov and enter “VCSP” in the search box. Fed tax form 1040x Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Fed tax form 1040x See Publication 541, Partnerships, for more details. Fed tax form 1040x The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Fed tax form 1040x Exception—Qualified joint venture. Fed tax form 1040x   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Fed tax form 1040x A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Fed tax form 1040x   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Fed tax form 1040x Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Fed tax form 1040x   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Fed tax form 1040x If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Fed tax form 1040x Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Fed tax form 1040x However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Fed tax form 1040x    Note. Fed tax form 1040x If your spouse is your employee, not your partner, see One spouse employed by another in section 3. Fed tax form 1040x   For more information on qualified joint ventures, visit IRS. Fed tax form 1040x gov and enter “qualified joint venture” in the search box. Fed tax form 1040x Exception—Community income. Fed tax form 1040x   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Fed tax form 1040x S. Fed tax form 1040x possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Fed tax form 1040x You may still make an election to be taxed as a qualified joint venture instead of a partnership. Fed tax form 1040x See Exception—Qualified joint venture , earlier. Fed tax form 1040x 3. Fed tax form 1040x Family Employees Child employed by parents. Fed tax form 1040x   Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. Fed tax form 1040x If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they are not subject to social security and Medicare taxes until the child reaches age 21. Fed tax form 1040x However, see Covered services of a child or spouse , later in this section. Fed tax form 1040x Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, are not subject to FUTA tax. Fed tax form 1040x Payments for the services of a child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child is not regularly employed to do such work. Fed tax form 1040x One spouse employed by another. Fed tax form 1040x   The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. Fed tax form 1040x However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, are not subject to social security, Medicare, and FUTA taxes. Fed tax form 1040x Covered services of a child or spouse. Fed tax form 1040x   The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for: A corporation, even if it is controlled by the child's parent or the individual's spouse; A partnership, even if the child's parent is a partner, unless each partner is a parent of the child; A partnership, even if the individual's spouse is a partner; or An estate, even if it is the estate of a deceased parent. Fed tax form 1040x Parent employed by son or daughter. Fed tax form 1040x   When the employer is a son or daughter employing his or her parent the following rules apply. Fed tax form 1040x Payments for the services of a parent in the son’s or daughter’s (the employer’s) trade or business are subject to income tax withholding and social security and Medicare taxes. Fed tax form 1040x Payments for the services of a parent not in the son’s or daughter’s (the employer’s) trade or business are generally not subject to social security and Medicare taxes. Fed tax form 1040x    Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply: The parent is employed by his or her son or daughter; The son or daughter (the employer) has a child or stepchild living in the home; The son or daughter (the employer) is a widow or widower, divorced, or living with a spouse who, because of a mental or physical condition, cannot care for the child or stepchild for at least 4 continuous weeks in a calendar quarter; and The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition. Fed tax form 1040x   Payments made to a parent employed by his or her child are not subject to FUTA tax, regardless of the type of services provided. Fed tax form 1040x 4. Fed tax form 1040x Employee's Social Security Number (SSN) You are required to get each employee's name and SSN and to enter them on Form W-2. Fed tax form 1040x This requirement also applies to resident and nonresident alien employees. Fed tax form 1040x You should ask your employee to show you his or her social security card. Fed tax form 1040x The employee may show the card if it is available. Fed tax form 1040x Do not accept a social security card that says “Not valid for employment. Fed tax form 1040x ” A social security number issued with this legend does not permit employment. Fed tax form 1040x You may, but are not required to, photocopy the social security card if the employee provides it. Fed tax form 1040x If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Fed tax form 1040x See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Fed tax form 1040x Applying for a social security card. Fed tax form 1040x   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. Fed tax form 1040x You can get Form SS-5 at SSA offices, by calling 1-800-772-1213, or from the SSA website at www. Fed tax form 1040x socialsecurity. Fed tax form 1040x gov/online/ss-5. Fed tax form 1040x html. Fed tax form 1040x The employee must complete and sign Form SS-5; it cannot be filed by the employer. Fed tax form 1040x You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Fed tax form 1040x Applying for a social security number. Fed tax form 1040x   If you file Form W-2 on paper and your employee applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Fed tax form 1040x If you are filing electronically, enter all zeros (000-00-000) in the social security number field. Fed tax form 1040x When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Fed tax form 1040x Furnish copies B, C, and 2 of Form W-2c to the employee. Fed tax form 1040x Up to 25 Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now be filed per session over the Internet, with no limit on the number of sessions. Fed tax form 1040x For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Fed tax form 1040x socialsecurity. Fed tax form 1040x gov/employer. Fed tax form 1040x Advise your employee to correct the SSN on his or her original Form W-2. Fed tax form 1040x Correctly record the employee's name and SSN. Fed tax form 1040x   Record the name and number of each employee as they are shown on the employee's social security card. Fed tax form 1040x If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Fed tax form 1040x Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Fed tax form 1040x If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. Fed tax form 1040x It is not necessary to correct other years if the previous name and number were used for years before the most recent Form W-2. Fed tax form 1040x IRS individual taxpayer identification numbers (ITINs) for aliens. Fed tax form 1040x   Do not accept an ITIN in place of an SSN for employee identification or for work. Fed tax form 1040x An ITIN is only available to resident and nonresident aliens who are not eligible for U. Fed tax form 1040x S. Fed tax form 1040x employment and need identification for other tax purposes. Fed tax form 1040x You can identify an ITIN because it is a nine-digit number, beginning with the number “9” with either a “7” or “8” as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN). Fed tax form 1040x    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Fed tax form 1040x If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier. Fed tax form 1040x Do not use an ITIN in place of an SSN on Form W-2. Fed tax form 1040x Verification of social security numbers. Fed tax form 1040x   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Fed tax form 1040x Visit www. Fed tax form 1040x socialsecurity. Fed tax form 1040x gov/employer/ssnv. Fed tax form 1040x htm for more information. Fed tax form 1040x Registering for SSNVS. Fed tax form 1040x   You must register online and receive authorization from your employer to use SSNVS. Fed tax form 1040x To register, visit SSA's website at www. Fed tax form 1040x ssa. Fed tax form 1040x gov/employer and click on the Business Services Online link. Fed tax form 1040x Follow the registration instructions to obtain a user identification (ID) and password. Fed tax form 1040x You will need to provide the following information about yourself and your company. Fed tax form 1040x Name. Fed tax form 1040x SSN. Fed tax form 1040x Date of birth. Fed tax form 1040x Type of employer. Fed tax form 1040x EIN. Fed tax form 1040x Company name, address, and telephone number. Fed tax form 1040x Email address. Fed tax form 1040x   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Fed tax form 1040x You must enter the activation code online to use SSNVS. Fed tax form 1040x 5. Fed tax form 1040x Wages and Other Compensation Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. Fed tax form 1040x The pay may be in cash or in other forms. Fed tax form 1040x It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. Fed tax form 1040x It does not matter how you measure or make the payments. Fed tax form 1040x Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. Fed tax form 1040x Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes. Fed tax form 1040x More information. Fed tax form 1040x   See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. Fed tax form 1040x Also, see section 15 for exceptions to the general rules for wages. Fed tax form 1040x Publication 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. Fed tax form 1040x Publication 15-B provides information on other forms of compensation, including: Accident and health benefits, Achievement awards, Adoption assistance, Athletic facilities, De minimis (minimal) benefits, Dependent care assistance, Educational assistance, Employee discounts, Employee stock options, Employer-provided cell phones, Group-term life insurance coverage, Health Savings Accounts, Lodging on your business premises, Meals, Moving expense reimbursements, No-additional-cost services, Retirement planning services, Transportation (commuting) benefits, Tuition reduction, and Working condition benefits. Fed tax form 1040x Employee business expense reimbursements. Fed tax form 1040x   A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' business expenses. Fed tax form 1040x How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. Fed tax form 1040x If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement. Fed tax form 1040x   These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for a deduction by the employee. Fed tax form 1040x Accountable plan. Fed tax form 1040x   To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules. Fed tax form 1040x They must have paid or incurred deductible expenses while performing services as your employees. Fed tax form 1040x The reimbursement or advance must be paid for the expense and must not be an amount that would have otherwise been paid by the employee. Fed tax form 1040x They must substantiate these expenses to you within a reasonable period of time. Fed tax form 1040x They must return any amounts in excess of substantiated expenses within a reasonable period of time. Fed tax form 1040x   Amounts paid under an accountable plan are not wages and are not subject to income, social security, Medicare, and FUTA taxes. Fed tax form 1040x   If the expenses covered by this arrangement are not substantiated (or amounts in excess of substantiated expenses are not returned within a reasonable period of time), the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan. Fed tax form 1040x This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time. Fed tax form 1040x   A reasonable period of time depends on the facts and circumstances. Fed tax form 1040x Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. Fed tax form 1040x Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them to either return or adequately account for outstanding amounts and they do so within 120 days. Fed tax form 1040x Nonaccountable plan. Fed tax form 1040x   Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. Fed tax form 1040x Your payments are treated as paid under a nonaccountable plan if: Your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, You advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount he or she does not use for business expenses, You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or You pay an amount as a reimbursement you would have otherwise paid as wages. Fed tax form 1040x   See section 7 for more information on supplemental wages. Fed tax form 1040x Per diem or other fixed allowance. Fed tax form 1040x   You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure. Fed tax form 1040x In these cases, your employee is considered to have accounted to you if your reimbursement does not exceed rates established by the Federal Government. Fed tax form 1040x The 2013 standard mileage rate for auto expenses was 56. Fed tax form 1040x 5 cents per mile. Fed tax form 1040x The rate for 2014 is 56 cents per mile. Fed tax form 1040x   The government per diem rates for meals and lodging in the continental United States are listed in Publication 1542, Per Diem Rates. Fed tax form 1040x Other than the amount of these expenses, your employees' business expenses must be substantiated (for example, the business purpose of the travel or the number of business miles driven). Fed tax form 1040x   If the per diem or allowance paid exceeds the amounts substantiated, you must report the excess amount as wages. Fed tax form 1040x This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. Fed tax form 1040x Show the amount equal to the substantiated amount (for example, the nontaxable portion) in box 12 of Form W-2 using code “L. Fed tax form 1040x ” Wages not paid in money. Fed tax form 1040x   If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you are said to pay them “in kind. Fed tax form 1040x ” Payments in kind may be in the form of goods, lodging, food, clothing, or services. Fed tax form 1040x Generally, the fair market value of such payments at the time they are provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes. Fed tax form 1040x   However, noncash payments for household work, agricultural labor, and service not in the employer's trade or business are exempt from social security, Medicare, and FUTA taxes. Fed tax form 1040x Withhold income tax on these payments only if you and the employee agree to do so. Fed tax form 1040x Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment. Fed tax form 1040x Moving expenses. Fed tax form 1040x   Reimbursed and employer-paid qualified moving expenses (those that would otherwise be deductible by the employee) paid under an accountable plan are not includible in an employee's income unless you have knowledge the employee deducted the expenses in a prior year. Fed tax form 1040x Reimbursed and employer-paid nonqualified moving expenses are includible in income and are subject to employment taxes and income tax withholding. Fed tax form 1040x For more information on moving expenses, see Publication 521, Moving Expenses. Fed tax form 1040x Meals and lodging. Fed tax form 1040x   The value of meals is not taxable income and is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer's convenience and on the employer's premises. Fed tax form 1040x The value of lodging is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer's convenience, on the employer's premises, and as a condition of employment. Fed tax form 1040x    “For the convenience of the employer” means you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. Fed tax form 1040x For example, meals you provide at the place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience. Fed tax form 1040x   However, whether meals or lodging are provided for the convenience of the employer depends on all of the facts and circumstances. Fed tax form 1040x A written statement that the meals or lodging are for your convenience is not sufficient. Fed tax form 1040x 50% test. Fed tax form 1040x   If over 50% of the employees who are provided meals on an employer's business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. Fed tax form 1040x If this 50% test is met, the value of the meals is excludable from income for all employees and is not subject to federal income tax withholding or employment taxes. Fed tax form 1040x For more information, see Publication 15-B. Fed tax form 1040x Health insurance plans. Fed tax form 1040x   If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments are not wages and are not subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. Fed tax form 1040x Generally, this exclusion also applies to qualified long-term care insurance contracts. Fed tax form 1040x However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). Fed tax form 1040x For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the wages only for employees and their dependents or for a class or classes of employees and their dependents. Fed tax form 1040x See Announcement 92-16 for more information. Fed tax form 1040x You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5. Fed tax form 1040x Health Savings Accounts and medical savings accounts. Fed tax form 1040x   Your contributions to an employee's Health Savings Account (HSA) or Archer medical savings account (MSA) are not subject to social security, Medicare, or FUTA taxes, or federal income tax withholding if it is reasonable to believe at the time of payment of the contributions they will be excludable from the income of the employee. Fed tax form 1040x To the extent it is not reasonable to believe they will be excludable, your contributions are subject to these taxes. Fed tax form 1040x Employee contributions to their HSAs or MSAs through a payroll deduction plan must be included in wages and are subject to social security, Medicare, and FUTA taxes and income tax withholding. Fed tax form 1040x However, HSA contributions made under a salary reduction arrangement in a section 125 cafeteria plan are not wages and are not subject to employment taxes or withholding. Fed tax form 1040x For more information, see the Instructions for Form 8889, Health Savings Accounts (HSAs). Fed tax form 1040x Medical care reimbursements. Fed tax form 1040x   Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan are not wages and are not subject to social security, Medicare, and FUTA taxes, or income tax withholding. Fed tax form 1040x See Publication 15-B for an exception for highly compensated employees. Fed tax form 1040x Differential wage payments. Fed tax form 1040x   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer. Fed tax form 1040x   Differential wage payments are wages for income tax withholding, but are not subject to social security, Medicare, or FUTA taxes. Fed tax form 1040x Employers should report differential wage payments in box 1 of Form W-2. Fed tax form 1040x For more information about the tax treatment of differential wage payments, visit IRS. Fed tax form 1040x gov and enter “employees in a combat zone” in the search box. Fed tax form 1040x Fringe benefits. Fed tax form 1040x   You generally must include fringe benefits in an employee's gross income (but see Nontaxable fringe benefits next). Fed tax form 1040x The benefits are subject to income tax withholding and employment taxes. Fed tax form 1040x Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Fed tax form 1040x In general, the amount you must include is the amount by which the fair market value of the benefits is more than the sum of what the employee paid for it plus any amount the law excludes. Fed tax form 1040x There are other special rules you and your employees may use to value certain fringe benefits. Fed tax form 1040x See Publication 15-B for more information. Fed tax form 1040x Nontaxable fringe benefits. Fed tax form 1040x   Some fringe benefits are not taxable (or are minimally taxable) if certain conditions are met. Fed tax form 1040x See Publication 15-B for details. Fed tax form 1040x The following are some examples of nontaxable fringe benefits. Fed tax form 1040x Services provided to your employees at no additional cost to you. Fed tax form 1040x Qualified employee discounts. Fed tax form 1040x Working condition fringes that are property or services the employee could deduct as a business expense if he or she had paid for it. Fed tax form 1040x Examples include a company car for business use and subscriptions to business magazines. Fed tax form 1040x Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals are not furnished at below cost). Fed tax form 1040x Qualified transportation fringes subject to specified conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass, and qualified parking). Fed tax form 1040x Qualified moving expense reimbursement. Fed tax form 1040x See Moving expenses , earlier in this section, for details. Fed tax form 1040x The use of on-premises athletic facilities, if substantially all of the use is by employees, their spouses, and their dependent children. Fed tax form 1040x Qualified tuition reduction an educational organization provides to its employees for education. Fed tax form 1040x For more information, see Publication 970, Tax Benefits for Education. Fed tax form 1040x Employer-provided cell phones provided primarily for a noncompensatory business reason. Fed tax form 1040x   However, do not exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis. Fed tax form 1040x No-additional-cost services. Fed tax form 1040x Qualified employee discounts. Fed tax form 1040x Meals provided at an employer operated eating facility. Fed tax form 1040x Reduced tuition for education. Fed tax form 1040x  For more information, including the definition of a highly compensated employee, see Publication 15-B. Fed tax form 1040x When fringe benefits are treated as paid. Fed tax form 1040x   You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose as long as you treat the benefits as paid at least once a year. Fed tax form 1040x You do not have to make a formal choice of payment dates or notify the IRS of the dates you choose. Fed tax form 1040x You do not have to make this choice for all employees. Fed tax form 1040x You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year. Fed tax form 1040x See Publication 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December. Fed tax form 1040x Valuation of fringe benefits. Fed tax form 1040x   Generally, you must determine the value of fringe benefits no later than January 31 of the next year. Fed tax form 1040x Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time. Fed tax form 1040x Withholding on fringe benefits. Fed tax form 1040x   You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the optional flat 25% supplemental wage rate. Fed tax form 1040x However, see Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages during the calendar year in section 7. Fed tax form 1040x   You may choose not to withhold income tax on the value of an employee's personal use of a vehicle you provide. Fed tax form 1040x You must, however, withhold social security and Medicare taxes on the use of the vehicle. Fed tax form 1040x See Publication 15-B for more information on this election. Fed tax form 1040x Depositing taxes on fringe benefits. Fed tax form 1040x   Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid. Fed tax form 1040x To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period. Fed tax form 1040x   If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return. Fed tax form 1040x See Valuation of fringe benefits , earlier. Fed tax form 1040x If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit penalty. Fed tax form 1040x See section 11 for information on deposit penalties. Fed tax form 1040x   If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W-2. Fed tax form 1040x However, you must recover the income taxes before April 1 of the following year. Fed tax form 1040x Sick pay. Fed tax form 1040x   In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. Fed tax form 1040x These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. Fed tax form 1040x In either case, these payments are subject to social security, Medicare, and FUTA taxes. Fed tax form 1040x Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Fed tax form 1040x The payments are always subject to federal income tax. Fed tax form 1040x See Publication 15-A for more information. Fed tax form 1040x 6. Fed tax form 1040x Tips Tips your employee receives from customers are generally subject to withholding. Fed tax form 1040x Your employee must report cash tips to you by the 10th of the month after the month the tips are received. Fed tax form 1040x The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Fed tax form 1040x Both directly and indirectly tipped employees must report tips to you. Fed tax form 1040x No report is required for months when tips are less than $20. Fed tax form 1040x Your employee reports the tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Fed tax form 1040x The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period the report covers, and The total of tips received during the month or period. Fed tax form 1040x Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer. Fed tax form 1040x You are permitted to establish a system for electronic tip reporting by employees. Fed tax form 1040x See Regulations section 31. Fed tax form 1040x 6053-1(d). Fed tax form 1040x Collecting taxes on tips. Fed tax form 1040x   You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. Fed tax form 1040x The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Fed tax form 1040x If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax. Fed tax form 1040x   You can collect these taxes from the employee's wages or from other funds he or she makes available. Fed tax form 1040x See Tips treated as supplemental wages in section 7 for more information. Fed tax form 1040x Stop collecting the employee social security tax when his or her wages and tips for tax year 2014 reach $117,000; collect the income and employee Medicare taxes for the whole year on all wages and tips. Fed tax form 1040x You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. Fed tax form 1040x You are responsible for the employer Medicare tax for the whole year on all wages and tips. Fed tax form 1040x File Form 941 or Form 944 to report withholding and employment taxes on tips. Fed tax form 1040x Ordering rule. Fed tax form 1040x   If, by the 10th of the month after the month for which you received an employee's report on tips, you do not have enough employee funds available to deduct the employee tax, you no longer have to collect it. Fed tax form 1040x If there are not enough funds available, withhold taxes in the following order. Fed tax form 1040x Withhold on regular wages and other compensation. Fed tax form 1040x Withhold social security and Medicare taxes on tips. Fed tax form 1040x Withhold income tax on tips. Fed tax form 1040x Reporting tips. Fed tax form 1040x   Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 and on Form 941, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Fed tax form 1040x Report an adjustment on Form 941, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Fed tax form 1040x Enter the amount of uncollected social security tax and Medicare tax on Form W-2, box 12, with codes “A” and “B. Fed tax form 1040x ” Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Fed tax form 1040x See section 13 and the General Instructions for Forms W-2 and W-3. Fed tax form 1040x   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Fed tax form 1040x See Revenue Ruling 2012-18, 2012-26 I. Fed tax form 1040x R. Fed tax form 1040x B. Fed tax form 1040x 1032, available at www. Fed tax form 1040x irs. Fed tax form 1040x gov/irb/2012-26_IRB/ar07. Fed tax form 1040x html. Fed tax form 1040x Allocated tips. Fed tax form 1040x   If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances. Fed tax form 1040x However, do not withhold income, social security, or Medicare taxes on allocated tips. Fed tax form 1040x   A large food or beverage establishment is one that provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year. Fed tax form 1040x   The tips may be allocated by one of three methods—hours worked, gross receipts, or good faith agreement. Fed tax form 1040x For information about these allocation methods, including the requirement to file Forms 8027 electronically if 250 or more forms are filed, see the Instructions for Form 8027. Fed tax form 1040x For information on filing Form 8027 electronically with the IRS, see Publication 1239. Fed tax form 1040x Tip Rate Determination and Education Program. Fed tax form 1040x   Employers may participate in the Tip Rate Determination and Education Program. Fed tax form 1040x The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. Fed tax form 1040x The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Fed tax form 1040x A tip agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. Fed tax form 1040x To get more information about TRDA and TRAC agreements, see Publication 3144, Tips on Tips. Fed tax form 1040x Additionally, visit IRS. Fed tax form 1040x gov and enter “MSU tips” in the search box to get more information about GITCA, TRDA, or TRAC agreements. Fed tax form 1040x 7. Fed tax form 1040x Supplemental Wages Supplemental wages are wage payments to an employee that are not regular wages. Fed tax form 1040x They include, but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, and payments for nondeductible moving expenses. Fed tax form 1040x Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Fed tax form 1040x How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. Fed tax form 1040x See Regulations section 31. Fed tax form 1040x 3402(g)-1 for additional guidance for wages paid after January 1, 2007. Fed tax form 1040x Also see Revenue Ruling 2008-29, 2008-24 I. Fed tax form 1040x R. Fed tax form 1040x B. Fed tax form 1040x 1149, available at www. Fed tax form 1040x irs. Fed tax form 1040x gov/irb/2008-24_IRB/ar08. Fed tax form 1040x html. Fed tax form 1040x Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year. Fed tax form 1040x   Special rules apply to the extent supplemental wages paid to any one employee during the calendar year exceed $1 million. Fed tax form 1040x If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 39. Fed tax form 1040x 6% (or the highest rate of income tax for the year). Fed tax form 1040x Withhold using the 39. Fed tax form 1040x 6% rate without regard to the employee's Form W-4. Fed tax form 1040x In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. Fed tax form 1040x For more information, see Treasury Decision 9276, 2006-37 I. Fed tax form 1040x R. Fed tax form 1040x B. Fed tax form 1040x 423, available at www. Fed tax form 1040x irs. Fed tax form 1040x gov/irb/2006-37_IRB/ar09. Fed tax form 1040x html. Fed tax form 1040x Withholding on supplemental wage payments to an employee who does not receive $1 million of supplemental wages during the calendar year. Fed tax form 1040x   If the supplemental wages paid to the employee during the calendar year are less than or equal to $1 million, the following rules apply in determining the amount of income tax to be withheld. Fed tax form 1040x Supplemental wages combined with regular wages. Fed tax form 1040x   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period. Fed tax form 1040x Supplemental wages identified separately from regular wages. Fed tax form 1040x   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold income tax from your employee's regular wages. Fed tax form 1040x If you withheld income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Fed tax form 1040x Withhold a flat 25% (no other percentage allowed). Fed tax form 1040x If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Fed tax form 1040x If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Fed tax form 1040x Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Fed tax form 1040x Subtract the tax withheld from the regular wages. Fed tax form 1040x Withhold the remaining tax from the supplemental wages. Fed tax form 1040x If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and the previous supplemental wage payments, and withhold the remaining tax. Fed tax form 1040x If you did not withhold income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b. Fed tax form 1040x This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Fed tax form 1040x Regardless of the method you use to withhold income tax on supplemental wages, they are subject to social security, Medicare, and FUTA taxes. Fed tax form 1040x Example 1. Fed tax form 1040x You pay John Peters a base salary on the 1st of each month. Fed tax form 1040x He is single and claims one withholding allowance. Fed tax form 1040x In January he is paid $1,000. Fed tax form 1040x Using the wage bracket tables, you withhold $50 from this amount. Fed tax form 1040x In February, he receives salary of $1,000 plus a commission of $2,000, which you combine with regular wages and do not separately identify. Fed tax form 1040x You figure the withholding based on the total of $3,000. Fed tax form 1040x The correct withholding from the tables is $338. Fed tax form 1040x Example 2. Fed tax form 1040x You pay Sharon Warren a base salary on the 1st of each month. Fed tax form 1040x She is single and claims one allowance. Fed tax form 1040x Her May 1 pay is $2,000. Fed tax form 1040x Using the wage bracket tables, you withhold $188. Fed tax form 1040x On May 14 she receives a bonus of $1,000. Fed tax form 1040x Electing to use supplemental wage withholding method 1-b, you: Add the bonus amount to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 = $3,000). Fed tax form 1040x Determine the amount of withholding on the combined $3,000 amount to be $338 using the wage bracket tables. Fed tax form 1040x Subtract the amount withheld from wages on the most recent base salary pay date (May 1) from the combined withholding amount ($338 – $188 = $150). Fed tax form 1040x Withhold $150 from the bonus payment. Fed tax form 1040x Example 3. Fed tax form 1040x The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus. Fed tax form 1040x You withhold 25% of $1,000, or $250, from Sharon's bonus payment. Fed tax form 1040x Example 4. Fed tax form 1040x The facts are the same as in Example 2, except you elect to pay Sharon a second bonus of $2,000 on May 28. Fed tax form 1040x Using supplemental wage withholding method 1-b, you: Add the first and second bonus amounts to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 + $2,000 = $5,000). Fed tax form 1040x Determine the amount of withholding on the combined $5,000 amount to be $781 using the wage bracket tables. Fed tax form 1040x Subtract the amounts withheld from wages on the most recent base salary pay date (May 1) and the amounts withheld from the first bonus payment from the combined withholding amount ($781 – $188 – $150 = $443). Fed tax form 1040x Withhold $443 from the second bonus payment. Fed tax form 1040x Tips treated as supplemental wages. Fed tax form 1040x   Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available. Fed tax form 1040x If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. Fed tax form 1040x If you have not withheld income tax from the regular wages, add the tips to the regular wages. Fed tax form 1040x Then withhold income tax on the total. Fed tax form 1040x If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b discussed earlier in this section under Supplemental wages identified separately from regular wages. Fed tax form 1040x Vacation pay. Fed tax form 1040x   Vacation pay is subject to withholding as if it were a regular wage payment. Fed tax form 1040x When vacation pay is in addition to regular wages for the vacation period, treat it as a supplemental wage payment. Fed tax form 1040x If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it. Fed tax form 1040x 8. Fed tax form 1040x Payroll Period Your payroll period is a period of service for which you usually pay wages. Fed tax form 1040x When you have a regular payroll period, withhold income tax for that time period even if your employee does not work the full period. Fed tax form 1040x No regular payroll period. Fed tax form 1040x   When you do not have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. Fed tax form 1040x Figure the number of days (including Sundays and holidays) in the period covered by the wage payment. Fed tax form 1040x If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number of days from the payment period to the latest of: The last wage payment made during the same calendar year, The date employment began, if during the same calendar year, or January 1 of the same year. Fed tax form 1040x Employee paid for period less than 1 week. Fed tax form 1040x   When you pay an employee for a period of less than one week, and the employee signs a statement under penalties of perjury indicating he or she is not working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. Fed tax form 1040x If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. Fed tax form 1040x You then figure withholding based on the daily or miscellaneous period. Fed tax form 1040x 9. Fed tax form 1040x Withholding From Employees' Wages Income Tax Withholding Using Form W-4 to figure withholding. Fed tax form 1040x   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Fed tax form 1040x Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Fed tax form 1040x Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Fed tax form 1040x irs. Fed tax form 1040x gov/individuals for help in determining how many withholding allowances to claim on their Forms W-4. Fed tax form 1040x   Ask all new employees to give you a signed Form W-4 when they start work. Fed tax form 1040x Make the form effective with the first wage payment. Fed tax form 1040x If a new employee does not give you a completed Form W-4, withhold income tax as if he or she is single, with no withholding allowances. Fed tax form 1040x Form in Spanish. Fed tax form 1040x   You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, to your Spanish-speaking employees. Fed tax form 1040x For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Fed tax form 1040x The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP). Fed tax form 1040x Electronic system to receive Form W-4. Fed tax form 1040x   You may establish a system to electronically receive Forms W-4 from your employees. Fed tax form 1040x See Regulations section 31. Fed tax form 1040x 3402(f)(5)-1(c) for more information. Fed tax form 1040x Effective date of Form W-4. Fed tax form 1040x   A Form W-4 remains in effect until the employee gives you a new one. Fed tax form 1040x When you receive a new Form W-4 from an employee, do not adjust withholding for pay periods before the effective date of the new form. Fed tax form 1040x If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Fed tax form 1040x For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Fed tax form 1040x A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Fed tax form 1040x Successor employer. Fed tax form 1040x   If you are a successor employer (see Successor employer , later in this section), secure new Forms W-4 from the transferred employees unless the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. Fed tax form 1040x See Revenue Procedure 2004-53, 2004-34 I. Fed tax form 1040x R. Fed tax form 1040x B. Fed tax form 1040x 320, available at www. Fed tax form 1040x irs. Fed tax form 1040x gov/irb/2004-34_IRB/ar13. Fed tax form 1040x html. Fed tax form 1040x Completing Form W-4. Fed tax form 1040x   The amount of any federal income tax withholding must be based on marital status and withholding allowances. Fed tax form 1040x Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Fed tax form 1040x However, an employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Fed tax form 1040x Employees may claim fewer withholding allowances than they are entitled to claim. Fed tax form 1040x They may wish to claim fewer allowances to ensure they have enough withholding or to offset the tax on other sources of taxable income not subject to withholding. Fed tax form 1040x See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Fed tax form 1040x Along with Form W-4, you may wish to order Publication 505 for use by your employees. Fed tax form 1040x Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Fed tax form 1040x If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Fed tax form 1040x Exemption from federal income tax withholding. Fed tax form 1040x   Generally, an employee may claim exemption from federal income tax withholding because he or she had no income tax liability last year and expects none this year. Fed tax form 1040x See the Form W-4 instructions for more information. Fed tax form 1040x However, the wages are still subject to social security and Medicare taxes. Fed tax form 1040x See also Invalid Forms W-4 , later in this section. Fed tax form 1040x   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Fed tax form 1040x To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Fed tax form 1040x If the employee does not give you a new Form W-4 by February 15, begin withholding based on the last Form W-4 for the employee that did not claim an exemption from withholding or, if one was not filed, then withhold tax as if he or she is single with zero withholding allowances. Fed tax form 1040x If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but do not refund any taxes already withheld. Fed tax form 1040x Withholding income taxes on the wages of nonresident alien employees. Fed tax form 1040x   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Fed tax form 1040x However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Fed tax form 1040x Also see section 3 of Publication 51 (Circular A), Agricultural Employer's Tax Guide, for guidance on H-2A visa workers. Fed tax form 1040x Withholding adjustment for nonresident alien employees. Fed tax form 1040x   For 2014, apply the procedure discussed next to figure the amount of income tax to withhold from the wages of nonresident alien employees performing services within the United States. Fed tax form 1040x Nonresident alien students from India and business apprentices from India are not subject to this procedure. Fed tax form 1040x Instructions. Fed tax form 1040x   To figure how much income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps. Fed tax form 1040x Step 1. Fed tax form 1040x   Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart below for the applicable payroll period. Fed tax form 1040x    Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only   Payroll Period Add Additional     Weekly $ 43. Fed tax form 1040x 30     Biweekly 86. Fed tax form 1040x 50     Semimonthly 93. Fed tax form 1040x 80     Monthly 187. Fed tax form 1040x 50     Quarterly 562. Fed tax form 1040x 50     Semiannually 1,125. Fed tax form 1040x 00     Annually 2,250. Fed tax form 1040x 00     Daily or Miscellaneous (each day of the payroll period) 8. Fed tax form 1040x 70   Step 2. Fed tax form 1040x   Use the amount figured in Step 1 and the number of withholding allowances claimed (generally limited to one allowance) to figure income tax withholding. Fed tax form 1040x Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount from Table 5. Fed tax form 1040x Percentage Method—2014 Amount for One Withholding Allowance shown on page 41. Fed tax form 1040x If you are using the Percentage Method Tables for Income Tax Withholding, provided on pages 43–44, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure the income tax withholding. Fed tax form 1040x If you are using the Wage Bracket Method for Income Tax Withholding, provided on pages 45–64, use the amount figured in Step 1 and the number of withholding allowances to figure income tax withholding. Fed tax form 1040x The amounts from the chart above are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. Fed tax form 1040x The amounts from the chart should not be included in any box on the employee's Form W-2 and do not increase the income tax liability of the employee. Fed tax form 1040x Also, the amounts from the chart do not increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Fed tax form 1040x This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Fed tax form 1040x Example. Fed tax form 1040x An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Fed tax form 1040x The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on Form W-4, line 6 (see Nonresident alien employee's Form W-4 , later in this section). Fed tax form 1040x The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $86. Fed tax form 1040x 50 from the chart under Step 1 ($586. Fed tax form 1040x 50 total). Fed tax form 1040x The employer then applies the applicable tables to determine the income tax withholding for nonresident aliens (see Step 2 ). Fed tax form 1040x Reminder: If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure income tax withholding. Fed tax form 1040x The $86. Fed tax form 1040x 50 added to wages for calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. Fed tax form 1040x Also, the $86. Fed tax form 1040x 50 added to wages does not affect the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Fed tax form 1040x Supplemental wage payment. Fed tax form 1040x   This procedure for determining the amount of income tax withholding does not apply to a supplemental wage payment (see section 7) if the 39. Fed tax form 1040x 6% mandatory flat rate withholding applies or if the 25% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment. Fed tax form 1040x Nonresident alien employee's Form W-4. Fed tax form 1040x   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding, Request withholding as if they are single, regardless of their actual marital status, Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or a student or business apprentice from India, he or she may claim more than one allowance), and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Fed tax form 1040x   If you maintain an electronic Form W-4 system, you should provide a field for nonresident aliens to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Fed tax form 1040x A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Fed tax form 1040x Form 8233. Fed tax form 1040x   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Fed tax form 1040x See Publication 515 for details. Fed tax form 1040x IRS review of requested Forms W-4. Fed tax form 1040x   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Fed tax form 1040x You may also be directed to send certain Forms W-4 to the IRS. Fed tax form 1040x You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Fed tax form 1040x Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Fed tax form 1040x The IRS may also require you to submit copies of Form W-4 to the IRS as directed by Treasury Decision 9337, 2007-35 I. Fed tax form 1040x R. Fed tax form 1040x B. Fed tax form 1040x 455, which is available at www. Fed tax form 1040x irs. Fed tax form 1040x gov/irb/2007-35_IRB/ar10. Fed tax form 1040x html. Fed tax form 1040x When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Fed tax form 1040x After submitting a copy of a requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Fed tax form 1040x However, if the IRS later notifies you in writing the employee is not entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the IRS notice (commonly referred to as a "lock-in letter