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Filing An Amended Tax Return 2012

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Filing An Amended Tax Return 2012

Filing an amended tax return 2012 Publication 80 - Main Content Table of Contents Introduction 1. Filing an amended tax return 2012 Employer Identification Number (EIN) 2. Filing an amended tax return 2012 Who Are Employees?Tests. Filing an amended tax return 2012 Business Owned and Operated by Spouses Farm Crew Leaders 3. Filing an amended tax return 2012 Employee's Social Security Number (SSN)Registering for SSNVS. Filing an amended tax return 2012 4. Filing an amended tax return 2012 Wages and Other CompensationFringe Benefits 5. Filing an amended tax return 2012 TipsOrdering rule. Filing an amended tax return 2012 6. Filing an amended tax return 2012 Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. Filing an amended tax return 2012 How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. Filing an amended tax return 2012 8. Filing an amended tax return 2012 Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. Filing an amended tax return 2012 Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. Filing an amended tax return 2012 Wage and Tax StatementsWaiver. Filing an amended tax return 2012 11. Filing an amended tax return 2012 Federal Unemployment (FUTA) Tax—U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. Filing an amended tax return 2012 Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). Filing an amended tax return 2012 See section 6 and section 7 for more information. Filing an amended tax return 2012 This publication summarizes employer responsibilities to collect, pay, and report these taxes. Filing an amended tax return 2012 Whenever the term “United States” is used in this publication, it includes U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. Filing an amended tax return 2012 This publication also provides employers in the U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. Filing an amended tax return 2012 See section 11 for more information. Filing an amended tax return 2012 Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. Filing an amended tax return 2012 This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). Filing an amended tax return 2012 See Publication 570, Tax Guide for Individuals With Income From U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Possessions, if you need this information. Filing an amended tax return 2012 This publication also does not include information relating to income tax withholding. Filing an amended tax return 2012 In U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. Filing an amended tax return 2012 See Publication 15 (Circular E), for information on U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 federal income tax withholding. Filing an amended tax return 2012 Comments and suggestions. Filing an amended tax return 2012   We welcome your comments about this publication and your suggestions for future editions. Filing an amended tax return 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing an amended tax return 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing an amended tax return 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing an amended tax return 2012    You can also send us comments from www. Filing an amended tax return 2012 irs. Filing an amended tax return 2012 gov/formspubs. Filing an amended tax return 2012 Click on More Information and then click on Comment on Tax Forms and Publications. Filing an amended tax return 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Filing an amended tax return 2012 1. Filing an amended tax return 2012 Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. Filing an amended tax return 2012 Its format is 00-0000000. Filing an amended tax return 2012 It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. Filing an amended tax return 2012 Use your EIN on all of the items that you send to the IRS and SSA for your business. Filing an amended tax return 2012 If you do not have an EIN, you may apply for one online. Filing an amended tax return 2012 Go to IRS. Filing an amended tax return 2012 gov and click on the Apply for an EIN Online link under Tools. Filing an amended tax return 2012 You may also apply for an EIN by calling 1-800-829-4933, (U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Filing an amended tax return 2012 Do not use a social security number (SSN) in place of an EIN. Filing an amended tax return 2012 If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. Filing an amended tax return 2012 If you took over another employer's business, do not use that employer's EIN. Filing an amended tax return 2012 You should have only one EIN. Filing an amended tax return 2012 If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. Filing an amended tax return 2012 Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands only) or 267-941-1000 (toll call). Filing an amended tax return 2012 Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands may call 1-800-829-4059. Filing an amended tax return 2012 The IRS will tell you which EIN to use. Filing an amended tax return 2012 For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. Filing an amended tax return 2012 2. Filing an amended tax return 2012 Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. Filing an amended tax return 2012 See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. Filing an amended tax return 2012 Employee status under common law. Filing an amended tax return 2012   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. Filing an amended tax return 2012 This is so even when you give the employee freedom of action. Filing an amended tax return 2012 What matters is that you have the right to control the details of how the services are performed. Filing an amended tax return 2012 See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Filing an amended tax return 2012    Generally, people in business for themselves are not employees. Filing an amended tax return 2012 For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Filing an amended tax return 2012 However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Filing an amended tax return 2012   If an employer-employee relationship exists, it does not matter what it is called. Filing an amended tax return 2012 The employee may be called an agent or independent contractor. Filing an amended tax return 2012 It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Filing an amended tax return 2012 Statutory employees. Filing an amended tax return 2012   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. Filing an amended tax return 2012   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. Filing an amended tax return 2012 a. Filing an amended tax return 2012   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. Filing an amended tax return 2012 b. Filing an amended tax return 2012   A full-time life insurance salesperson who sells primarily for one company. Filing an amended tax return 2012 c. Filing an amended tax return 2012   A homeworker who works by the 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. Filing an amended tax return 2012 d. Filing an amended tax return 2012   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. Filing an amended tax return 2012 The orders must be for merchandise for resale or supplies for use in the customer's business. Filing an amended tax return 2012 The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Filing an amended tax return 2012 Tests. Filing an amended tax return 2012   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. Filing an amended tax return 2012 The service contract states or implies that almost all of the services are to be performed personally by them. Filing an amended tax return 2012 They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). Filing an amended tax return 2012 The services are performed on a continuing basis for the same payer. Filing an amended tax return 2012 Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands only). Filing an amended tax return 2012   Publication 15-A gives examples of the employer-employee relationship. Filing an amended tax return 2012 Statutory nonemployees. Filing an amended tax return 2012   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Filing an amended tax return 2012 They are generally treated as self-employed for employment tax purposes. Filing an amended tax return 2012 See Publication 15-A for details. Filing an amended tax return 2012 H-2A agricultural workers. Filing an amended tax return 2012   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. Filing an amended tax return 2012 Treating employees as nonemployees. Filing an amended tax return 2012   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. Filing an amended tax return 2012 See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. Filing an amended tax return 2012 IRS help. Filing an amended tax return 2012   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Filing an amended tax return 2012 Voluntary Classification Settlement Program (VCSP). Filing an amended tax return 2012   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. Filing an amended tax return 2012 To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Filing an amended tax return 2012 For more information, visit IRS. Filing an amended tax return 2012 gov and enter “VCSP” in the search box. Filing an amended tax return 2012 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. Filing an amended tax return 2012 See Publication 541, Partnerships, for more details. Filing an amended tax return 2012 The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Filing an amended tax return 2012 Exception—Qualified Joint Venture. Filing an amended tax return 2012   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Individual Income Tax Return, or joint Form 1040-SS, U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Self-Employment Tax Return—U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. Filing an amended tax return 2012 See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. Filing an amended tax return 2012 Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Filing an amended tax return 2012 Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. Filing an amended tax return 2012 For more information on qualified joint ventures, visit IRS. Filing an amended tax return 2012 gov and enter “qualified joint venture” in the search box. Filing an amended tax return 2012 Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. Filing an amended tax return 2012 A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Filing an amended tax return 2012 If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Filing an amended tax return 2012 3. Filing an amended tax return 2012 Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. Filing an amended tax return 2012 You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. Filing an amended tax return 2012 If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. Filing an amended tax return 2012 See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Filing an amended tax return 2012 Employee's social security card. Filing an amended tax return 2012   You should ask the employee to show you his or her social security card. Filing an amended tax return 2012 The employee may show the card if it is available. Filing an amended tax return 2012 Do not accept a social security card that says “Not valid for employment. Filing an amended tax return 2012 ” A social security number issued with this legend does not permit employment. Filing an amended tax return 2012 You may, but you are not required to, photocopy the social security card if the employee provides it. Filing an amended tax return 2012 If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. Filing an amended tax return 2012 The employee must complete and sign Form SS-5; it cannot be filed by the employer. Filing an amended tax return 2012 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. Filing an amended tax return 2012 If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. Filing an amended tax return 2012 Enter all zeroes in the SSN field if filing electronically. Filing an amended tax return 2012 When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. Filing an amended tax return 2012 Correctly record the employee's name and SSN. Filing an amended tax return 2012   Record the name and number of each employee as they appear on his or her social security card. Filing an amended tax return 2012 If the 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. Filing an amended tax return 2012 Continue to use the old name until the employee shows you the replacement social security card with the corrected name. Filing an amended tax return 2012   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 on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. Filing an amended tax return 2012 It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Filing an amended tax return 2012 Where to get and file social security number application forms. Filing an amended tax return 2012    U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands—U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. Filing an amended tax return 2012 Thomas, VI 00802. Filing an amended tax return 2012  Guam—U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. Filing an amended tax return 2012  American Samoa—U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. Filing an amended tax return 2012  Commonwealth of the Northern Mariana Islands—U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. Filing an amended tax return 2012 Verification of social security numbers. Filing an amended tax return 2012   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. Filing an amended tax return 2012 Visit www. Filing an amended tax return 2012 socialsecurity. Filing an amended tax return 2012 gov/employer/ssnv. Filing an amended tax return 2012 htm for more information. Filing an amended tax return 2012 Registering for SSNVS. Filing an amended tax return 2012   You must register online and receive authorization from your employer to use SSNVS. Filing an amended tax return 2012 To register, visit SSA's website at www. Filing an amended tax return 2012 ssa. Filing an amended tax return 2012 gov/employer and click on the Business Services Online link. Filing an amended tax return 2012 Follow the registration instructions to obtain a user identification (ID) and password. Filing an amended tax return 2012 You will need to provide the following information about yourself and your company. Filing an amended tax return 2012 Name. Filing an amended tax return 2012 SSN. Filing an amended tax return 2012 Date of birth. Filing an amended tax return 2012 Type of employer. Filing an amended tax return 2012 EIN. Filing an amended tax return 2012 Company name, address, and telephone number. Filing an amended tax return 2012 Email address. Filing an amended tax return 2012   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Filing an amended tax return 2012 You must enter the activation code online to use SSNVS. Filing an amended tax return 2012 4. Filing an amended tax return 2012 Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands employers). Filing an amended tax return 2012 However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. Filing an amended tax return 2012 The wage base for social security tax is $117,000 for 2014. Filing an amended tax return 2012 After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. Filing an amended tax return 2012 The wage base for FUTA tax is $7,000 for 2014. Filing an amended tax return 2012 All wages are subject to Medicare tax. Filing an amended tax return 2012 The wages may be in cash or in other forms, such as an automobile for personal use. Filing an amended tax return 2012 Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. Filing an amended tax return 2012 It does not matter how payments are measured or paid. Filing an amended tax return 2012 See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. Filing an amended tax return 2012 See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. Filing an amended tax return 2012 Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. Filing an amended tax return 2012 Special rules apply to the reporting of third-party sick pay. Filing an amended tax return 2012 For details, see Publication 15-A. Filing an amended tax return 2012 Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. Filing an amended tax return 2012 However, see Fringe Benefits , later in this section. Filing an amended tax return 2012 Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. Filing an amended tax return 2012 Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. Filing an amended tax return 2012 For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. Filing an amended tax return 2012 Travel and business expenses. Filing an amended tax return 2012   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. Filing an amended tax return 2012 Sick pay. Filing an amended tax return 2012   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. Filing an amended tax return 2012 These amounts are sometimes paid by a third party, such as an insurance company. Filing an amended tax return 2012 In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands employers). Filing an amended tax return 2012 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. Filing an amended tax return 2012 Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. Filing an amended tax return 2012 Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. Filing an amended tax return 2012 Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Filing an amended tax return 2012 In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. Filing an amended tax return 2012 For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Filing an amended tax return 2012 When fringe benefits are treated as paid. Filing an amended tax return 2012   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. Filing an amended tax return 2012 You do not have to make a formal choice of payment dates or notify the IRS. Filing an amended tax return 2012 You do not have to use the same basis for all employees. Filing an amended tax return 2012 You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. Filing an amended tax return 2012 However, see Special accounting rule for fringe benefits provided during November and December , later in this section. Filing an amended tax return 2012   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. Filing an amended tax return 2012 However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. Filing an amended tax return 2012 This election does not apply to a fringe benefit where real property or investment personal property is transferred. Filing an amended tax return 2012 Withholding social security and Medicare taxes on fringe benefits. Filing an amended tax return 2012   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. Filing an amended tax return 2012   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. Filing an amended tax return 2012 Depositing taxes on fringe benefits. Filing an amended tax return 2012   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. Filing an amended tax return 2012 You may make a reasonable estimate of the value of the fringe benefits. Filing an amended tax return 2012 In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. Filing an amended tax return 2012   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. Filing an amended tax return 2012 If deposits are underpaid, see Deposit Penalties in section 8. Filing an amended tax return 2012 Valuation of vehicles provided to employees. Filing an amended tax return 2012    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. Filing an amended tax return 2012 For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. Filing an amended tax return 2012 Special accounting rule for fringe benefits provided during November and December. Filing an amended tax return 2012   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. Filing an amended tax return 2012 However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. Filing an amended tax return 2012   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. Filing an amended tax return 2012 If you use the special accounting rule, your employee must also use it for the same period that you use it. Filing an amended tax return 2012 You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. Filing an amended tax return 2012 5. Filing an amended tax return 2012 Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. Filing an amended tax return 2012 Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. Filing an amended tax return 2012 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. Filing an amended tax return 2012 Both directly and indirectly tipped employees must report tips to you. Filing an amended tax return 2012 The report should not include tips that the employee paid out to other employees. Filing an amended tax return 2012 No report is required for months when tips are less than $20. Filing an amended tax return 2012 Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Filing an amended tax return 2012 They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. Filing an amended tax return 2012 Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. Filing an amended tax return 2012 gov. Filing an amended tax return 2012 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 that the report covers, and The total tips received during the month or period. Filing an amended tax return 2012 You are permitted to establish a system for electronic tip reporting by employees. Filing an amended tax return 2012 See Regulations section 31. Filing an amended tax return 2012 6053-1(d). Filing an amended tax return 2012 Collecting taxes on tips. Filing an amended tax return 2012   You must collect the employee social security and Medicare taxes on the employee's tips. Filing an amended tax return 2012 You can also collect these taxes from the employee's wages or from other funds that he or she makes available. Filing an amended tax return 2012 Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. Filing an amended tax return 2012 Collect the employee Medicare tax for the whole year on all wages and tips. Filing an amended tax return 2012   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. Filing an amended tax return 2012 You are responsible for the employer Medicare tax for the whole year on all wages and tips. Filing an amended tax return 2012 File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. Filing an amended tax return 2012 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. Filing an amended tax return 2012 Ordering rule. Filing an amended tax return 2012   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. Filing an amended tax return 2012 Reporting tips. Filing an amended tax return 2012   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Filing an amended tax return 2012 Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Filing an amended tax return 2012 Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Filing an amended tax return 2012 The table in section 12 shows how tips are treated for FUTA tax purposes. Filing an amended tax return 2012   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. Filing an amended tax return 2012 See Revenue Ruling 2012-18, 2012-26 I. Filing an amended tax return 2012 R. Filing an amended tax return 2012 B. Filing an amended tax return 2012 1032, available at www. Filing an amended tax return 2012 irs. Filing an amended tax return 2012 gov/irb/2012-26_IRB/ar07. Filing an amended tax return 2012 html. Filing an amended tax return 2012 6. Filing an amended tax return 2012 Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). Filing an amended tax return 2012 In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Filing an amended tax return 2012 For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Filing an amended tax return 2012 Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Filing an amended tax return 2012 A “share farmer” working for you is not your employee. Filing an amended tax return 2012 However, the share farmer may be subject to self-employment tax. Filing an amended tax return 2012 In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. Filing an amended tax return 2012 For details, see Regulations section 31. Filing an amended tax return 2012 3121(b)(16)-1. Filing an amended tax return 2012 The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. Filing an amended tax return 2012 You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. Filing an amended tax return 2012 The $150 test applies separately to each farmworker that you employ. Filing an amended tax return 2012 If you employ a family of workers, each member is treated separately. Filing an amended tax return 2012 Do not count wages paid by other employers. Filing an amended tax return 2012 The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. Filing an amended tax return 2012 Exceptions. Filing an amended tax return 2012   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Filing an amended tax return 2012   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Filing an amended tax return 2012 7. Filing an amended tax return 2012 How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. Filing an amended tax return 2012 2% (amount withheld) each for the employer and employee (12. Filing an amended tax return 2012 4% total). Filing an amended tax return 2012 The social security wage base limit is $117,000. Filing an amended tax return 2012 The tax rate for Medicare is 1. Filing an amended tax return 2012 45% (amount withheld) each for the employee and employer (2. Filing an amended tax return 2012 9% total). Filing an amended tax return 2012 There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Filing an amended tax return 2012 Multiply each wage payment by these percentages to figure the tax to withhold from employees. Filing an amended tax return 2012 Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). Filing an amended tax return 2012 See section 5 for information on tips. Filing an amended tax return 2012 Additional Medicare Tax withholding. Filing an amended tax return 2012   In addition to withholding Medicare tax at 1. Filing an amended tax return 2012 45%, you must withhold a 0. Filing an amended tax return 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing an amended tax return 2012 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing an amended tax return 2012 Additional Medicare Tax is only imposed on the employee. Filing an amended tax return 2012 There is no employer share of Additional Medicare Tax. Filing an amended tax return 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing an amended tax return 2012   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. Filing an amended tax return 2012 For more information on Additional Medicare Tax, visit IRS. Filing an amended tax return 2012 gov and enter “Additional Medicare Tax” in the search box. Filing an amended tax return 2012 Deducting the tax. Filing an amended tax return 2012   Deduct the employee tax from each wage payment. Filing an amended tax return 2012 If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. Filing an amended tax return 2012 Employee's portion of taxes paid by employer. Filing an amended tax return 2012   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. Filing an amended tax return 2012 This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. Filing an amended tax return 2012 This again increases the amount of the additional taxes that you must pay. Filing an amended tax return 2012 Household and agricultural employers. Filing an amended tax return 2012   This discussion does not apply to household and agricultural employers. Filing an amended tax return 2012 If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. Filing an amended tax return 2012 However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. Filing an amended tax return 2012 See Publication 15-A for details. Filing an amended tax return 2012 Sick pay payments. Filing an amended tax return 2012   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Filing an amended tax return 2012 For details on third-party payers of sick pay, see Publication 15-A. Filing an amended tax return 2012 8. Filing an amended tax return 2012 Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. Filing an amended tax return 2012 You must make the deposit by electronic funds transfer. Filing an amended tax return 2012 For more information about electronic funds transfers, see How To Deposit , later in this section. Filing an amended tax return 2012 Payment with Return $2,500 rule. Filing an amended tax return 2012   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. Filing an amended tax return 2012   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. Filing an amended tax return 2012 Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. Filing an amended tax return 2012 Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. Filing an amended tax return 2012 Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. Filing an amended tax return 2012 Semiweekly schedule depositors must timely deposit the amount. Filing an amended tax return 2012 See Accuracy of Deposits Rule and How To Deposit, later in this section. Filing an amended tax return 2012 When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. Filing an amended tax return 2012 Therefore, farm and nonfarm workers are discussed together except where noted. Filing an amended tax return 2012 Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. Filing an amended tax return 2012 The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. Filing an amended tax return 2012 The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). Filing an amended tax return 2012 You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). Filing an amended tax return 2012 If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. Filing an amended tax return 2012 Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. Filing an amended tax return 2012 Lookback period for employers of nonfarm workers. Filing an amended tax return 2012   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. Filing an amended tax return 2012 These four quarters are your lookback period even if you did not report any taxes for any of the quarters. Filing an amended tax return 2012 For 2014, the lookback period is July 1, 2012, through June 30, 2013. Filing an amended tax return 2012    Table 1. Filing an amended tax return 2012 Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. Filing an amended tax return 2012 1, 2012 Jan. Filing an amended tax return 2012 1, 2013 Apr. Filing an amended tax return 2012 1, 2013 through through through through Sep. Filing an amended tax return 2012 30, 2012 Dec. Filing an amended tax return 2012 31, 2012 Mar. Filing an amended tax return 2012 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. Filing an amended tax return 2012 For example, the lookback period for calendar year 2014 is calendar year 2012. Filing an amended tax return 2012 In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. Filing an amended tax return 2012 Lookback period for employers of farmworkers. Filing an amended tax return 2012   The lookback period for Form 943 is the second calendar year preceding the current calendar year. Filing an amended tax return 2012 The lookback period for calendar year 2014 is calendar year 2012. Filing an amended tax return 2012 Adjustments to lookback period taxes. Filing an amended tax return 2012   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). Filing an amended tax return 2012 Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. Filing an amended tax return 2012 Example. Filing an amended tax return 2012   An employer originally reported total taxes of $45,000 for the lookback period. Filing an amended tax return 2012 The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. Filing an amended tax return 2012 The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. Filing an amended tax return 2012 Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Filing an amended tax return 2012 For monthly schedule depositors, the deposit period is a calendar month. Filing an amended tax return 2012 The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Filing an amended tax return 2012 Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Filing an amended tax return 2012 You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. Filing an amended tax return 2012 New employers. Filing an amended tax return 2012   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. Filing an amended tax return 2012 Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). Filing an amended tax return 2012 Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. Filing an amended tax return 2012 If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. Filing an amended tax return 2012 Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Filing an amended tax return 2012 Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Filing an amended tax return 2012 Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. Filing an amended tax return 2012 For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. Filing an amended tax return 2012 If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Filing an amended tax return 2012 Semiweekly deposit period spanning two quarters. Filing an amended tax return 2012   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Filing an amended tax return 2012 Example. Filing an amended tax return 2012   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Filing an amended tax return 2012 Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Filing an amended tax return 2012 Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. Filing an amended tax return 2012   Rose Co. Filing an amended tax return 2012 reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. Filing an amended tax return 2012 is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. Filing an amended tax return 2012 However, for 2014, Rose Co. Filing an amended tax return 2012 is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. Filing an amended tax return 2012 Employers of farmworkers. Filing an amended tax return 2012   Red Co. Filing an amended tax return 2012 reported taxes on its 2012 Form 943, line 9, of $48,000. Filing an amended tax return 2012 On its 2013 Form 943, line 11, it reported taxes of $60,000. Filing an amended tax return 2012   Red Co. Filing an amended tax return 2012 is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. Filing an amended tax return 2012 However, for 2015, Red Co. Filing an amended tax return 2012 is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Filing an amended tax return 2012 New agricultural employers. Filing an amended tax return 2012   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. Filing an amended tax return 2012 However, see the $100,000 Next-Day Deposit Rule , later in this section. Filing an amended tax return 2012 Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Filing an amended tax return 2012 A business day is any day other than a Saturday, Sunday, or legal holiday. Filing an amended tax return 2012 For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Filing an amended tax return 2012 Semiweekly schedule depositors have at least 3 business days to make a deposit. Filing an amended tax return 2012 If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. Filing an amended tax return 2012 For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Filing an amended tax return 2012 Legal holiday. Filing an amended tax return 2012   The term “legal holiday” means any legal holiday in the District of Columbia. Filing an amended tax return 2012 Legal holidays for 2014 are listed below. Filing an amended tax return 2012 January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. Filing an amended tax return 2012 February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. Filing an amended tax return 2012 Monthly schedule example. Filing an amended tax return 2012   Spruce Co. Filing an amended tax return 2012 is a monthly schedule depositor with seasonal employees. Filing an amended tax return 2012 It paid wages each Friday during August but did not pay any wages during September. Filing an amended tax return 2012 Under the monthly deposit schedule, Spruce Co. Filing an amended tax return 2012 must deposit the combined tax liabilities for the four August paydays by September 15. Filing an amended tax return 2012 Spruce Co. Filing an amended tax return 2012 does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. Filing an amended tax return 2012 Semiweekly schedule example. Filing an amended tax return 2012   Green, Inc. Filing an amended tax return 2012 is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Filing an amended tax return 2012 Although Green, Inc. Filing an amended tax return 2012 , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. Filing an amended tax return 2012 The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. Filing an amended tax return 2012 ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). Filing an amended tax return 2012 Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. Filing an amended tax return 2012 $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Filing an amended tax return 2012 For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. Filing an amended tax return 2012 For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Filing an amended tax return 2012 Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Filing an amended tax return 2012 However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Filing an amended tax return 2012 For example, Fir Co. Filing an amended tax return 2012 is a semiweekly schedule depositor. Filing an amended tax return 2012 On Monday, Fir Co. Filing an amended tax return 2012 accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. Filing an amended tax return 2012 On Tuesday, Fir Co. Filing an amended tax return 2012 accumulates additional taxes of $30,000. Filing an amended tax return 2012 Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Filing an amended tax return 2012 does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Filing an amended tax return 2012 If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. Filing an amended tax return 2012 Example. Filing an amended tax return 2012   Elm, Inc. Filing an amended tax return 2012 started its business on May 1, 2014. Filing an amended tax return 2012 On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. Filing an amended tax return 2012 On Friday, May 9, Elm, Inc. Filing an amended tax return 2012 paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. Filing an amended tax return 2012 Elm, Inc. Filing an amended tax return 2012 must deposit $100,000 by Monday, May 12, the next business day. Filing an amended tax return 2012 Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. Filing an amended tax return 2012 However, because Elm, Inc. Filing an amended tax return 2012 accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. Filing an amended tax return 2012 It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Filing an amended tax return 2012 Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Filing an amended tax return 2012 However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Filing an amended tax return 2012 Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Filing an amended tax return 2012 Makeup date for deposit shortfall: Monthly schedule depositor. Filing an amended tax return 2012 Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. Filing an amended tax return 2012 You may pay the shortfall with your return even if the amount is $2,500 or more. Filing an amended tax return 2012 Semiweekly schedule depositor. Filing an amended tax return 2012 Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. Filing an amended tax return 2012 For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). Filing an amended tax return 2012 However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. Filing an amended tax return 2012 In this case, the shortfall must be deposited by April 30, 2014. Filing an amended tax return 2012 Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). Filing an amended tax return 2012 Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. Filing an amended tax return 2012 If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. Filing an amended tax return 2012 How To Deposit You must deposit employment taxes by electronic funds transfer. Filing an amended tax return 2012 See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Filing an amended tax return 2012 Electronic deposit requirement. Filing an amended tax return 2012   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Filing an amended tax return 2012 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filing an amended tax return 2012 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Filing an amended tax return 2012   EFTPS is a free service provided by the Department of the Treasury. Filing an amended tax return 2012 To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands only) or 303-967-5916 (toll call). Filing an amended tax return 2012 You can also visit the EFTPS website at www. Filing an amended tax return 2012 eftps. Filing an amended tax return 2012 gov. Filing an amended tax return 2012 Additional information about EFTPS is also available in Publication 966. Filing an amended tax return 2012 When you receive your EIN. Filing an amended tax return 2012   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. Filing an amended tax return 2012 You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Filing an amended tax return 2012 Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. Filing an amended tax return 2012 If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Filing an amended tax return 2012 Deposit record. Filing an amended tax return 2012   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Filing an amended tax return 2012 The number can be used as a receipt or to trace the payment. Filing an amended tax return 2012 Depositing on time. Filing an amended tax return 2012   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Filing an amended tax return 2012 m. Filing an amended tax return 2012 Eastern time the day before the date the deposit is due. Filing an amended tax return 2012 If you use a third party to make deposits on your behalf, they may have different cutoff times. Filing an amended tax return 2012 Same-day payment option. Filing an amended tax return 2012   If you fail to initiate a deposit transaction on EFTPS by 8 p. Filing an amended tax return 2012 m. Filing an amended tax return 2012 Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Filing an amended tax return 2012 To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Filing an amended tax return 2012 Please check with your financial institution regarding availability, deadlines, and costs. Filing an amended tax return 2012 Your financial institution may charge you a fee for payments made this way. Filing an amended tax return 2012 To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. Filing an amended tax return 2012 eftps. Filing an amended tax return 2012 gov to download the Same-Day Payment Worksheet. Filing an amended tax return 2012 How to claim credit for overpayments. Filing an amended tax return 2012   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. Filing an amended tax return 2012 Do not ask EFTPS to request a refund from the IRS for you. Filing an amended tax return 2012 Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. Filing an amended tax return 2012 The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Filing an amended tax return 2012 The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Filing an amended tax return 2012 For amounts not properly or timely deposited, the penalty rates are as follows. Filing an amended tax return 2012 2% - Deposits made 1 to 5 days late. Filing an amended tax return 2012 5% - Deposits made 6 to 15 days late. Filing an amended tax return 2012 10% - Deposits made 16 or more days late. Filing an amended tax return 2012 Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. Filing an amended tax return 2012 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). Filing an amended tax return 2012 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Filing an amended tax return 2012 Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Filing an amended tax return 2012 Special rule for former Form 944 filers. Filing an amended tax return 2012    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. Filing an amended tax return 2012 Order in which deposits are applied. Filing an amended tax return 2012   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). Filing an amended tax return 2012 However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Filing an amended tax return 2012 Follow the instructions on the penalty notice that you received. Filing an amended tax return 2012 For more information on designating deposits, see Revenue Procedure 2001-58. Filing an amended tax return 2012 You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Filing an amended tax return 2012 irs. Filing an amended tax return 2012 gov/pub/irs-irbs/irb01-50. Filing an amended tax return 2012 pdf. Filing an amended tax return 2012 Example. Filing an amended tax return 2012 Cedar, Inc. Filing an amended tax return 2012 is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Filing an amended tax return 2012 It does not make the deposit on July 15. Filing an amended tax return 2012 On August 15, Cedar, Inc. Filing an amended tax return 2012 deposits $2,000. Filing an amended tax return 2012 Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Filing an amended tax return 2012 Accordingly, $500 of the July 15 liability remains undeposited. Filing an amended tax return 2012 The penalty on this underdeposit will apply as explained earlier. Filing an amended tax return 2012 Trust fund recovery penalty. Filing an amended tax return 2012   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Filing an amended tax return 2012 The penalty is the full amount of the unpaid trust fund tax. Filing an amended tax return 2012 This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Filing an amended tax return 2012   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Filing an amended tax return 2012   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. Filing an amended tax return 2012 A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Filing an amended tax return 2012    Willfully means voluntarily, consciously, and intentionally. Filing an amended tax return 2012 A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Filing an amended tax return 2012 “Averaged” failure-to-deposit penalty. Filing an amended tax return 2012   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. Filing an amended tax return 2012 IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. Filing an amended tax return 2012 Completed Form 941-SS, line 14, instead of Schedule B (Form 941). Filing an amended tax return 2012 Failed to attach a properly completed Schedule B (Form 941). Filing an amended tax return 2012 Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Filing an amended tax return 2012   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. Filing an amended tax return 2012 Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Filing an amended tax return 2012   You can avoid the penalty by reviewing your return before filing it. Filing an amended tax return 2012 Follow these steps before filing your Form 941-SS. Filing an amended tax return 2012 If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. Filing an amended tax return 2012 If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. Filing an amended tax return 2012 Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. Filing an amended tax return 2012 Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). Filing an amended tax return 2012 For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). Filing an amended tax return 2012 Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. Filing an amended tax return 2012 If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). Filing an amended tax return 2012 If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. Filing an amended tax return 2012 If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. Filing an amended tax return 2012 9. Filing an amended tax return 2012 Employer's Returns General instructions. Filing an amended tax return 2012   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. Filing an amended tax return 2012 (U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. Filing an amended tax return 2012 ) Employers with employees subject to U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 income tax withholding. Filing an amended tax return 2012   If you have both employees who are subject to U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 income tax withholding and employees who are not subject to U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. Filing an amended tax return 2012 Nonfarm employers. Filing an amended tax return 2012   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. Filing an amended tax return 2012 Due dates for each quarter of the calendar year are as follows. Filing an amended tax return 2012 Quarter Due Jan. Filing an amended tax return 2012 , Feb. Filing an amended tax return 2012 , Mar. Filing an amended tax return 2012 Apr. Filing an amended tax return 2012 30 Apr. Filing an amended tax return 2012 , May, June July 31 July, Aug. Filing an amended tax return 2012 , Sept. Filing an amended tax return 2012 Oct. Filing an amended tax return 2012 31 Oct. Filing an amended tax return 2012 , Nov. Filing an amended tax return 2012 , Dec. Filing an amended tax return 2012 Jan. Filing an amended tax return 2012 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. Filing an amended tax return 2012 If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. Filing an amended tax return 2012   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. Filing an amended tax return 2012 Form 944. Filing an amended tax return 2012   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). Filing an amended tax return 2012 Household employers reporting social security and Medicare taxes. Filing an amended tax return 2012   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). Filing an amended tax return 2012 Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. Filing an amended tax return 2012 See Publication 926, Household Employer's Tax Guide, for more information. Filing an amended tax return 2012 Employers of farmworkers. Filing an amended tax return 2012   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. Filing an amended tax return 2012   File a Form 943 each year for all taxable wages paid for farmwork. Filing an amended tax return 2012 You may report household workers in a private home on a farm operated for profit on Form 943. Filing an amended tax return 2012 Do not report wages for farmworkers on Form 941-SS or 944. Filing an amended tax return 2012   Send Form 943 to the IRS by January 31 of the following year. Filing an amended tax return 2012 Send it with payment of any taxes due that you are not required to deposit. Filing an amended tax return 2012 If you deposited all taxes when due, you have 10 additional days to file. Filing an amended tax return 2012 Penalties. Filing an amended tax return 2012   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. Filing an amended tax return 2012 The maximum penalty is generally 25% of the tax due. Filing an amended tax return 2012 Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. Filing an amended tax return 2012 5% per month of the amount of tax. Filing an amended tax return 2012 For individual filers only, the failure-to-pay penalty is reduced from 0. Filing an amended tax return 2012 5% per month to 0. Filing an amended tax return 2012 25% per month if an installment agreement is in effect. Filing an amended tax return 2012 You must have filed your return on or before the due date of the return to qualify for the reduced penalty. Filing an amended tax return 2012 The maximum amount of the failure-to-pay penalty is also 25% of the tax due. Filing an amended tax return 2012 If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. Filing an amended tax return 2012 The penalties will not be charged if you have a reasonable cause for failing to file or pay. Filing an amended tax return 2012 If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. Filing an amended tax return 2012 Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. Filing an amended tax return 2012 See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. Filing an amended tax return 2012 Prior Period Adjustments Forms for prior period adjustments. Filing an amended tax return 2012   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. Filing an amended tax return 2012 There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. Filing an amended tax return 2012 Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. Filing an amended tax return 2012 Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. Filing an amended tax return 2012 See Revenue Ruling 2009-39, 2009-52 I. Filing an amended tax return 2012 R. Filing an amended tax return 2012 B. Filing an amended tax return 2012 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. Filing an amended tax return 2012 You can find Revenue Ruling 2009-39, at www. Filing an amended tax return 2012 irs. Filing an amended tax return 2012 gov/irb/2009-52_IRB/ar14. Filing an amended tax return 2012 html. Filing an amended tax return 2012 Background. Filing an amended tax return 2012   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. Filing an amended tax return 2012 Treasury Decision 9405, 2008-32 I. Filing an amended tax return 2012 R. Filing an amended tax return 2012 B. Filing an amended tax return 2012 293, is available at www. Filing an amended tax return 2012 irs. Filing an amended tax return 2012 gov/irb/2008-32_IRB/ar13. Filing an amended tax return 2012 html. Filing an amended tax return 2012 You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. Filing an amended tax return 2012 You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. Filing an amended tax return 2012 We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. Filing an amended tax return 2012 Correcting employment taxes. Filing an amended tax return 2012   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for
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The Filing An Amended Tax Return 2012

Filing an amended tax return 2012 32. Filing an amended tax return 2012   Crédito por Gastos del Cuidado de Menores y Dependientes Table of Contents Recordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Filing an amended tax return 2012 Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Recordatorios Se necesita un Número de Identificación del Contribuyente (TIN, por sus siglas en inglés) para cada persona calificada. Filing an amended tax return 2012  Tiene que incluir el nombre y el número de identificación del contribuyente (el cual suele ser el número de Seguro Social) de cada persona calificada en la línea 2 del Formulario 2441. Filing an amended tax return 2012 Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. Filing an amended tax return 2012 Podría verse obligado a pagar los impuestos sobre la nómina. Filing an amended tax return 2012  Si le paga a alguien para que venga a cuidar de su dependiente o de su cónyuge en su casa, puede que a usted se le considere un empleador de empleados domésticos, que deba pagar impuestos sobre la nómina. Filing an amended tax return 2012 Por lo general, no se le considera un empleador de empleados domésticos si la persona que cuida de su dependiente o de su cónyuge lleva a cabo este servicio en su propio domicilio (él de dicha persona) o en su lugar de negocios. Filing an amended tax return 2012 Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. Filing an amended tax return 2012 Introduction Este capítulo trata del crédito por gastos de cuidado de menores y dependientes y trata los siguientes temas: Los requisitos que uno tiene que reunir para reclamar el crédito. Filing an amended tax return 2012 Cómo calcular el crédito. Filing an amended tax return 2012 Cómo reclamar el crédito. Filing an amended tax return 2012 Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. Filing an amended tax return 2012 Quizás pueda reclamar el crédito por gastos del cuidado de menores y dependientes si le paga a alguien para que cuide a un dependiente menor de 13 años de edad, o a su cónyuge o dependiente incapacitado que no pueda cuidar de sí mismo. Filing an amended tax return 2012 El crédito puede ser hasta el 35% de sus gastos. Filing an amended tax return 2012 Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. Filing an amended tax return 2012 Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. Filing an amended tax return 2012 Beneficios para el cuidado de dependientes. Filing an amended tax return 2012   Si usted recibió de su empleador algún beneficio durante el año que era para el cuidado de dependientes, usted quizás pueda excluir de sus ingresos una parte o el total de dicho beneficio. Filing an amended tax return 2012 Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. Filing an amended tax return 2012 Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. Filing an amended tax return 2012 Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 503 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés 926 Household Employer's Tax Guide (Guía de impuestos para empleadores de empleados domésticos), en inglés Formulario (e Instrucciones) 2441 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés Anexo H (Formulario 1040) Household Employment Taxes (Impuestos sobre la nómina correspondiente a empleados domésticos), en inglés W-7(SP) Solicitud del Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos W-10 Dependent Care Provider's Identification and Certification (Identificación y certificación del proveedor del cuidado de dependientes), en inglés Requisitos Para Reclamar el Crédito Para poder reclamar el crédito por gastos del cuidado de menores y dependientes, usted tiene que presentar el Formulario 1040 o el Formulario 1040A, pero no el Formulario 1040EZ y, además, cumplir todos los requisitos siguientes: El cuidado tiene que ser provisto a una, o más de una, persona calificada; la cual debe estar identificada en el Formulario 2441, Child and Dependent Care Expenses (Gastos del Cuidado de Menores y Dependientes), en inglés. Filing an amended tax return 2012 Vea más adelante Requisitos de la Persona Calificada . Filing an amended tax return 2012 Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. Filing an amended tax return 2012 Sin embargo, vea más adelante el tema Regla para cónyuge estudiante o cónyuge incapacitado para cuidar de sí mismo bajo Requisito del Ingreso del Trabajo. Filing an amended tax return 2012 Tiene que pagar gastos del cuidado de menores y dependientes para que usted (y su cónyuge, si presentan una declaración conjunta) pueda trabajar o buscar trabajo. Filing an amended tax return 2012 Vea más adelante Requisito de Gastos Relacionados con el Trabajo . Filing an amended tax return 2012 Tiene que hacer los pagos por gastos del cuidado de menores y dependientes a alguien que ni usted ni su cónyuge puedan declarar como dependiente. Filing an amended tax return 2012 Si le hace pagos a su hijo, dicho hijo no puede ser su dependiente y éste tiene que tener 19 años de edad o más al final del año. Filing an amended tax return 2012 Los pagos no se le pueden hacer: A su cónyuge ni Al padre o madre de la persona calificada, si éste es su hijo y tiene menos de 13 años de edad. Filing an amended tax return 2012 Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . Filing an amended tax return 2012 Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. Filing an amended tax return 2012 Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. Filing an amended tax return 2012 Vea Requisito de la Declaración Conjunta , más adelante. Filing an amended tax return 2012 Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. Filing an amended tax return 2012 Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . Filing an amended tax return 2012 Si excluye o deduce beneficios de un plan de beneficios para el cuidado de dependientes provisto para ese propósito, la cantidad total que excluya o deduzca tiene que ser menos de la cantidad límite de dólares por gastos calificados (por lo general, $3,000 si se trata de una persona calificada que recibió el cuidado, o $6,000 si el cuidado fue para dos o más personas calificadas). Filing an amended tax return 2012 Si el cuidado fue para dos o más personas calificadas, la cantidad que excluya o deduzca siempre será menos del límite de dólares, ya que la cantidad total que puede excluir o deducir está limitada a $5,000. Filing an amended tax return 2012 Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. Filing an amended tax return 2012 Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. Filing an amended tax return 2012 Requisitos de la Persona Calificada Los gastos del cuidado de menores y dependientes tienen que haberse incurrido por el cuidado de una o más personas calificadas. Filing an amended tax return 2012 Una persona calificada es: Un hijo calificado que es su dependiente y que tenía menos de 13 años de edad cuando se le prestó el cuidado (pero vea Hijo de padres divorciados o separados o que viven aparte , más adelante) Su cónyuge que no estaba física o mentalmente capaz de cuidar de sí mismo y que vivió con usted por más de la mitad del año o Una persona que no estaba física o mentalmente capaz de cuidar de sí misma, vivió con usted por más de la mitad del año y: Era su dependiente o Hubiera sido su dependiente excepto que: recibió $3,900 o más de ingresos brutos, presentó una declaración conjunta o usted, o su cónyuge si presentaron una declaración conjunta, pudo ser declarado como dependiente en la declaración de impuestos del año 2013 de otra persona. Filing an amended tax return 2012 Definición de dependiente. Filing an amended tax return 2012   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. Filing an amended tax return 2012 Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). Filing an amended tax return 2012 Hijo calificado. Filing an amended tax return 2012   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. Filing an amended tax return 2012 Información adicional. Filing an amended tax return 2012   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. Filing an amended tax return 2012 Persona que no estaba física o mentalmente capaz de cuidar de sí misma. Filing an amended tax return 2012   Las personas que no pueden vestirse, lavarse o alimentarse por sí solas debido a problemas físicos o mentales son consideradas incapacitadas para cuidar de sí mismas. Filing an amended tax return 2012 También se consideran incapacitadas para cuidar de sí mismas las personas que tienen que ser cuidadas en todo momento para impedir que se lastimen a sí mismas o a los demás. Filing an amended tax return 2012 Figura 32–A. Filing an amended tax return 2012 ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. Filing an amended tax return 2012   Se determina si una persona reúne o no los requisitos a diario. Filing an amended tax return 2012 Por ejemplo, si la persona por la cual usted paga los gastos del cuidado de menores y dependientes deja de reunir los requisitos el 16 de septiembre, cuente sólo los gastos hasta el 15 de septiembre, inclusive. Filing an amended tax return 2012 Vea también Límite annual bajo Límite de Dinero , más adelante. Filing an amended tax return 2012 Nacimiento o fallecimiento de una persona que reúna los demás requisitos. Filing an amended tax return 2012   Al determinar si una persona es persona calificada, se considera que una persona que nació o falleció en 2013 vivió con usted durante más de la mitad del año 2013 si su vivienda (la de usted) fue la vivienda de dicha persona más de la mitad del tiempo que estuvo viva en 2013. Filing an amended tax return 2012 Número de identificación del contribuyente. Filing an amended tax return 2012   Tiene que incluir en su declaración el nombre y el número de identificación del contribuyente (generalmente es el número del Seguro Social) de la(s) persona(s) calificada(s). Filing an amended tax return 2012 Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. Filing an amended tax return 2012 Número de identificación de contribuyente individual para extranjeros. Filing an amended tax return 2012   Si la persona calificada es extranjero residente, o extranjero no residente que no tiene y no puede obtener un número del Seguro Social (SSN, por sus siglas en inglés), use el número de identificación de contribuyente (ITIN, por sus siglas en inglés) de esa persona. Filing an amended tax return 2012 El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. Filing an amended tax return 2012 Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). Filing an amended tax return 2012   El ITIN se utiliza solamente para propósitos tributarios. Filing an amended tax return 2012 El mismo no le da al portador el derecho de recibir beneficios del Seguro Social ni cambia el estado del portador en cuanto a empleo o estado migratorio, de acuerdo con las leyes de los Estados Unidos. Filing an amended tax return 2012 Número de identificación del contribuyente en proceso de adopción. Filing an amended tax return 2012   Si la persona calificada es un hijo que ha sido puesto a cargo de usted para adopción y para el cual usted no tiene un SSN, tiene que obtener un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés) para el hijo. Filing an amended tax return 2012 Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. Filing an amended tax return 2012 Hijo de padres divorciados o separados o que viven aparte. Filing an amended tax return 2012   Aunque no pueda declarar a su hijo como dependiente, su hijo es tratado como su persona calificada si: El hijo tenía menos de 13 años de edad o estaba física o mentalmente incapacitado para cuidar de sí mismo, El hijo recibió más de la mitad de la manutención durante el año natural de parte de uno o ambos padres que son divorciados, o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, están separados conforme a un acuerdo de separación judicial escrito, o vivieron aparte en todo momento durante los últimos 6 meses del año natural, El hijo estuvo bajo la custodia de uno o ambos padres durante más de la mitad del año y Usted era el padre o madre que tuvo custodia. Filing an amended tax return 2012   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. Filing an amended tax return 2012 Si el hijo estaba con cada padre una cantidad igual de noches, el padre con custodia es aquél que tiene el ingreso bruto ajustado mayor. Filing an amended tax return 2012 Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. Filing an amended tax return 2012   El padre que no tiene custodia del hijo no puede tratarle a éste como su persona calificada, a pesar de que tenga derecho para reclamarle al hijo como dependiente conforme a las reglas especiales para hijos de padres divorciados o separados. Filing an amended tax return 2012 Requisito del Ingreso del Trabajo Para reclamar el crédito, usted (y su cónyuge, si presenta una declaración conjunta) tiene que haber recibido ingreso del trabajo durante el año. Filing an amended tax return 2012 Ingreso del trabajo. Filing an amended tax return 2012   El ingreso del trabajo incluye sueldos, salarios, propinas, cualquier otra retribución tributable recibida como empleado, y los ingresos netos del trabajo por cuenta propia. Filing an amended tax return 2012 Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. Filing an amended tax return 2012 El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. Filing an amended tax return 2012   Generalmente, sólo se incluye esa compensación que es tributable. Filing an amended tax return 2012 Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. Filing an amended tax return 2012 Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. Filing an amended tax return 2012 (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). Filing an amended tax return 2012 Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. Filing an amended tax return 2012 Miembros de ciertas religiones opuestas al Seguro Social. Filing an amended tax return 2012   Esas personas que son miembros de ciertas religiones que se oponen a participar en programas de la Ley del Seguro Social y que tienen un formulario aprobado por el IRS que excluya ciertos ingresos de los impuestos del Seguro Social y Medicare pueden tratar ciertos ingresos como si no fueran ingresos del trabajo, para este propósito. Filing an amended tax return 2012 Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. Filing an amended tax return 2012 Ingreso no derivado del trabajo. Filing an amended tax return 2012   El ingreso del trabajo no incluye: Pensiones y anualidades, Beneficios del Seguro Social ni beneficios de jubilación para empleados ferroviarios, Compensación del seguro obrero, Intereses ni dividendos, Compensación por desempleo, Becas de estudios ni becas de desarrollo profesional, salvo las que se declaren en el Formulario W-2 pagadas a usted por haber trabajado en la enseñanza o por algún otro servicio, Pagos por trabajo requerido por el bienestar social no sujetos a impuesto, Pagos de manutención para hijos menores que usted haya recibido, Ingreso de extranjeros no residentes no relacionado con una ocupación o negocio estadounidense, o Toda cantidad recibida por trabajo hecho mientras estaba recluido en una institución penal. Filing an amended tax return 2012 Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. Filing an amended tax return 2012   Se considera que su cónyuge tiene ingreso del trabajo en cualquier mes en que el mismo: Sea estudiante a tiempo completo o No esté física o mentalmente capaz de cuidar de sí mismo. Filing an amended tax return 2012 Su cónyuge también tiene que vivir con usted durante más de la mitad del año. Filing an amended tax return 2012   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. Filing an amended tax return 2012 Usted puede ser tratado como si hubiera obtenido ingreso del trabajo por cualquier mes en el que es un estudiante a tiempo completo o no es capaz de cuidar de sí mismo. Filing an amended tax return 2012   Calcule el ingreso del trabajo del cónyuge que no trabaja, descrito en los apartados (1) o (2) anteriores, tal como se indica más adelante en la sección titulada Límite del Ingreso del Trabajo . Filing an amended tax return 2012   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. Filing an amended tax return 2012 Si, en el mismo mes, ni usted ni su cónyuge trabajan, pero son estudiantes a tiempo completo o no están física o mentalmente capaces de cuidar de sí mismos, se considera que solamente uno de ustedes ha recibido ingreso del trabajo en ese mes. Filing an amended tax return 2012 Estudiante a tiempo completo. Filing an amended tax return 2012   Se considera que usted es estudiante a tiempo completo si se ha matriculado en una escuela por el número de horas o cursos que la misma considere asistencia a tiempo completo. Filing an amended tax return 2012 Tiene que haber sido estudiante a tiempo completo durante alguna parte de cada uno de un mínimo de 5 meses del año natural durante el año. Filing an amended tax return 2012 Dichos meses no tienen que ser consecutivos. Filing an amended tax return 2012 Escuela. Filing an amended tax return 2012   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. Filing an amended tax return 2012 No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. Filing an amended tax return 2012 Requisito de Gastos Relacionados con el Trabajo Los gastos de cuidado de menores y dependientes tienen que estar relacionados con el trabajo para que usted tenga derecho al crédito. Filing an amended tax return 2012 Los gastos se consideran relacionados con el trabajo solamente si se cumplen las dos condiciones siguientes: Le permiten a usted (y a su cónyuge si presentan una declaración conjunta) trabajar o buscar trabajo. Filing an amended tax return 2012 Son para el cuidado de una persona calificada. Filing an amended tax return 2012 Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. Filing an amended tax return 2012 Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. Filing an amended tax return 2012 A un cónyuge se le considera empleado durante cualquier mes en que sea estudiante a tiempo completo o esté física o mentalmente incapaz de cuidar de sí mismo. Filing an amended tax return 2012 Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. Filing an amended tax return 2012 Su empleo puede ser a tiempo completo o a tiempo parcial. Filing an amended tax return 2012 También se le considera empleado si está buscando trabajo activamente. Filing an amended tax return 2012 Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. Filing an amended tax return 2012 Vea Requisito del Ingreso del Trabajo , anteriormente. Filing an amended tax return 2012 Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. Filing an amended tax return 2012 Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. Filing an amended tax return 2012 Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. Filing an amended tax return 2012 Ejemplo 1. Filing an amended tax return 2012 El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. Filing an amended tax return 2012 Ejemplo 2. Filing an amended tax return 2012 Usted trabaja durante el día. Filing an amended tax return 2012 Su cónyuge trabaja por la noche y duerme por el día. Filing an amended tax return 2012 Usted paga por el cuidado de su hijo de 5 años de edad durante las horas en las que usted trabaja y su cónyuge duerme. Filing an amended tax return 2012 Estos gastos se consideran gastos de trabajo. Filing an amended tax return 2012 Trabajo voluntario. Filing an amended tax return 2012    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. Filing an amended tax return 2012 Trabajo parte del año. Filing an amended tax return 2012   Si trabaja o busca trabajo activamente durante solamente parte del período cubierto por los gastos, entonces tiene que calcular los gastos de cada día. Filing an amended tax return 2012 Por ejemplo, si trabaja todo el año y sus gastos de cuidado son de $250 al mes ($3,000 para el año), todos los gastos están relacionados con el trabajo. Filing an amended tax return 2012 Sin embargo, si trabaja o busca trabajo por sólo 2 meses y 15 días durante el año y paga gastos de $250 al mes, sus gastos relacionados con el trabajo se limitan a $625 (2 meses y medio x $250). Filing an amended tax return 2012 Ausencia temporal del trabajo. Filing an amended tax return 2012   En caso de una ausencia temporal y breve del trabajo, como vacaciones o una enfermedad leve, no tiene que calcular los gastos por cada día, si le resulta de todos modos necesario pagar por cuidados durante ese período. Filing an amended tax return 2012 En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. Filing an amended tax return 2012   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. Filing an amended tax return 2012 Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. Filing an amended tax return 2012 Ejemplo. Filing an amended tax return 2012 Para poder trabajar, usted paga a una niñera para que cuide de su hijo de 2 años e hija de 4 años de edad. Filing an amended tax return 2012 Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. Filing an amended tax return 2012 Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. Filing an amended tax return 2012 La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. Filing an amended tax return 2012 Trabajo a tiempo parcial. Filing an amended tax return 2012   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. Filing an amended tax return 2012 No obstante, si tiene que pagar por cuidados semanal o mensualmente, o de algún otro modo que incluya días trabajados y no trabajados, puede calcular el crédito incluyendo los gastos que pagó por los días no trabajados. Filing an amended tax return 2012 Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. Filing an amended tax return 2012 Ejemplo 1. Filing an amended tax return 2012 Trabaja 3 días a la semana. Filing an amended tax return 2012 Mientras trabaja, le cuidan a su hijo de 6 años de edad en un centro de cuidados para dependientes, que cumple todos los reglamentos estatales y locales. Filing an amended tax return 2012 El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. Filing an amended tax return 2012 A su hijo le cuidan en el centro 5 días a la semana. Filing an amended tax return 2012 Los gastos relacionados con el trabajo se limitan a $150 a la semana. Filing an amended tax return 2012 Ejemplo 2. Filing an amended tax return 2012 Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. Filing an amended tax return 2012 El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. Filing an amended tax return 2012 Cuidado de una Persona Calificada Para tener gastos que se consideran relacionados con el trabajo, tiene que haber incurrido en los mismos para proveer cuidados a una persona calificada. Filing an amended tax return 2012 No se le requiere escoger la manera más barata de proveer dichos cuidados. Filing an amended tax return 2012 El costo de un proveedor de cuidados remunerado podría ser un gasto por cuidar de una persona calificada aun si se pudiera haber conseguido otro proveedor de cuidados sin costo alguno. Filing an amended tax return 2012 Se considera que los gastos son para el cuidado de una persona calificada sólo si el motivo prinicipal de dichos gastos es el bienestar y la protección de esa persona. Filing an amended tax return 2012 Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. Filing an amended tax return 2012 Vea Servicios domésticos , más adelante. Filing an amended tax return 2012 Gastos que no son por cuidados. Filing an amended tax return 2012   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. Filing an amended tax return 2012 Sin embargo, puede incluir cantidades pequeñas pagadas por estos artículos si las mismas están relacionadas con el costo del cuidado de la persona calificada, y no se pueden separar de dicho costo. Filing an amended tax return 2012   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. Filing an amended tax return 2012 Educación. Filing an amended tax return 2012   Los gastos incurridos por un niño que está en una guardería infantil, un parvulario o programas similares para niños que estén por debajo del nivel de kindergarten, se consideran gastos de cuidado. Filing an amended tax return 2012 Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. Filing an amended tax return 2012 No use estos gastos para calcular el crédito. Filing an amended tax return 2012   Sin embargo, los gastos de cuidado del niño antes o después de la escuela si asiste al kindergarten o a un grado superior podrían considerarse gastos por cuidado de dependientes. Filing an amended tax return 2012   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. Filing an amended tax return 2012 Ejemplo 1. Filing an amended tax return 2012 Usted lleva a su hijo de 3 años de edad a una guardería infantil que provee almuerzo y actividades educativas como parte de su servicio de cuidado para niños de edad preescolar. Filing an amended tax return 2012 El almuerzo y las actividades educativas están relacionados con el cuidado de su hijo y el costo de los mismos no se puede separar del costo del cuidado. Filing an amended tax return 2012 Puede incluir el costo total cuando calcule el crédito. Filing an amended tax return 2012 Ejemplo 2. Filing an amended tax return 2012 Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. Filing an amended tax return 2012 Sólo la parte del gasto de la escuela de internado que corresponde al cuidado de su hijo se considera un gasto relacionado con el trabajo. Filing an amended tax return 2012 Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. Filing an amended tax return 2012 No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. Filing an amended tax return 2012 Cuidado fuera de su domicilio. Filing an amended tax return 2012   Puede incluir el costo del cuidado provisto fuera de su domicilio si dicho cuidado es para un dependiente que tenga menos de 13 años de edad o alguna otra persona calificada que habitualmente pasa por lo menos 8 horas al día en la casa de usted. Filing an amended tax return 2012 Centro de cuidado para dependientes. Filing an amended tax return 2012   Puede incluir el costo de cuidados provistos fuera de su domicilio por un centro de cuidados para dependientes sólo si el centro cumple con todas las reglas o normas locales y estatales correspondientes a estos centros. Filing an amended tax return 2012   Un centro de cuidados para dependientes es un lugar que provee cuidados a más de 6 personas (que no sean personas que vivan allí) y recibe una compensación, pago o subvención por proveer servicios para cualquiera de esas personas, aun cuando el centro no tenga fines de lucro. Filing an amended tax return 2012 Campamento. Filing an amended tax return 2012   El costo de mandar a su hijo a un campamento en el que pase la noche no se considera un gasto relacionado con el trabajo. Filing an amended tax return 2012 El costo de mandar a su hijo a un campamento de día podría ser un gasto relacionado con el trabajo, aunque el campamento se especialice en una actividad específica, como computadoras o fútbol. Filing an amended tax return 2012 Transporte. Filing an amended tax return 2012   Si un proveedor de cuidados lleva a una persona calificada desde o hasta el lugar de cuidado, se considera que dicho transporte es gasto de cuidado de la persona calificada. Filing an amended tax return 2012 Esto incluye transporte en autobús, metro, taxi o auto privado. Filing an amended tax return 2012 Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. Filing an amended tax return 2012 Además, si usted paga el costo del transporte de la persona que provee el cuidado para que venga a su casa, dicho gasto no se considera gasto de cuidado de la persona calificada. Filing an amended tax return 2012 Cargos y depósitos. Filing an amended tax return 2012   Los cargos pagados a una agencia para obtener servicios de un proveedor de cuidados, los depósitos pagados a una agencia o parvulario, los cargos de solicitud y otros gastos indirectos se consideran gastos relacionados con el trabajo si uno tiene que pagarlos para recibir los cuidados, aun si no se pagan directamente por dichos cuidados. Filing an amended tax return 2012 Sin embargo, un depósito al que haya perdido el derecho no se considera gasto de cuidado de una persona calificada si de hecho no se provee dicho cuidado. Filing an amended tax return 2012 Ejemplo 1. Filing an amended tax return 2012 Pagó un cargo a una agencia para recibir los servicios de la niñera que cuida a su hija de 2 años de edad mientras usted trabaja. Filing an amended tax return 2012 El cargo que usted pagó se considera un gasto relacionado con el trabajo. Filing an amended tax return 2012 Ejemplo 2. Filing an amended tax return 2012 Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. Filing an amended tax return 2012 Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. Filing an amended tax return 2012 El depósito al que ya no tiene derecho no es gasto por cuidados que de hecho se proveyeron y por lo tanto no se considera un gasto relacionado con el trabajo. Filing an amended tax return 2012 Servicios domésticos. Filing an amended tax return 2012   Los gastos que usted paga por servicios domésticos reúnen los requisitos como gastos relacionados con el trabajo si los mismos son, por lo menos en parte, para el bienestar y la protección de la persona calificada. Filing an amended tax return 2012   Se considera que esos servicios domésticos son servicios comunes y habituales, provistos en su casa y alrededor de la misma, que sean necesarios para mantener la casa. Filing an amended tax return 2012 Los mismos incluyen servicios de un ama de casa, criada, o cocinero. Filing an amended tax return 2012 Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. Filing an amended tax return 2012 Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. Filing an amended tax return 2012   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. Filing an amended tax return 2012 Impuestos pagados sobre el salario. Filing an amended tax return 2012   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. Filing an amended tax return 2012 Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. Filing an amended tax return 2012 Pagos a Parientes o Dependientes Usted puede incluir pagos relacionados con el trabajo que usted hizo a sus parientes que no son sus dependientes, aun si los mismos viven en su vivienda. Filing an amended tax return 2012 Sin embargo, no incluya ninguna cantidad que pague a: Un dependiente por quien usted (o su cónyuge, si presentan una declaración conjunta) pueda declarar una exención, Un hijo suyo que tuviera menos de 19 años de edad al final del año, aun si no es dependiente suyo, Una persona que fuera su cónyuge en cualquier momento del año ni Al padre o a la madre de la persona calificada si es hijo de usted y tiene menos de 13 años de edad. Filing an amended tax return 2012 Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. Filing an amended tax return 2012 Sin embargo, si usted está legalmente separado de su cónyuge o no vive con su cónyuge, quizás pueda presentar una declaración por separado y aún reclamar el crédito. Filing an amended tax return 2012 Si está legalmente separado. Filing an amended tax return 2012   Si está legalmente separado de su cónyuge conforme a un fallo de divorcio o de manutención por separación judicial, no se le considera casado. Filing an amended tax return 2012 Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. Filing an amended tax return 2012 Casados que viven aparte. Filing an amended tax return 2012   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. Filing an amended tax return 2012 Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. Filing an amended tax return 2012 Usted paga más de la mitad del costo de mantener su hogar durante el año. Filing an amended tax return 2012 Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. Filing an amended tax return 2012 Gastos de mantenimiento de la vivienda. Filing an amended tax return 2012   Los gastos de mantenimiento de la vivienda suelen incluir impuestos sobre la propiedad, intereses hipotecarios, alquiler, cargos por servicios públicos, reparaciones en la vivienda, seguros para la vivienda, y alimentos consumidos en la vivienda. Filing an amended tax return 2012   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. Filing an amended tax return 2012   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. Filing an amended tax return 2012 Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. Filing an amended tax return 2012 Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. Filing an amended tax return 2012 Fallecimiento del cónyuge. Filing an amended tax return 2012   Si su cónyuge fallece durante el año y usted no se vuelve a casar antes del final del año, por lo general, debe presentar una declaración conjunta para poder reclamar el crédito. Filing an amended tax return 2012 Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. Filing an amended tax return 2012 Requisito de Identificación del Proveedor de Cuidados Tiene que identificar a todas las personas u organizaciones que provean cuidados para su hijo o dependiente. Filing an amended tax return 2012 Use la Parte I del Formulario 2441 para mostrar la información. Filing an amended tax return 2012 Si no tiene proveedores de cuidados y presenta el Formulario 2441 sólo para declarar ingresos tributables en la Parte III, anote “none” (ninguno) en la columna (a) de la línea 1. Filing an amended tax return 2012 Información que se necesita. Filing an amended tax return 2012   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. Filing an amended tax return 2012   Si el proveedor del cuidado es una persona física, el número de identificación del contribuyente es su número de Seguro Social o su número de identificación del contribuyente individual. Filing an amended tax return 2012 Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). Filing an amended tax return 2012   No tiene que mostrar el número de identificación del contribuyente si el proveedor del cuidado es una organización exenta de impuestos (tal como una iglesia o escuela). Filing an amended tax return 2012 En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. Filing an amended tax return 2012   Si no puede proveer toda la información o si dicha información es incorrecta, tiene que demostrar que usted actuó con debida diligencia (de la cual se habla más adelante) al tratar de facilitar la información necesaria. Filing an amended tax return 2012 Cómo obtener la información. Filing an amended tax return 2012   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. Filing an amended tax return 2012 Si no usa el Formulario W-10, puede obtener la información de una de las fuentes de información indicadas en las instrucciones del Formulario W-10, incluyendo: Una copia de la tarjeta del Seguro Social del proveedor, Una copia completada del Formulario W-4(SP) (o el Formulario W-4, en inglés) del proveedor de cuidados si éste es su empleado doméstico, Una copia del informe proporcionado por su empleador, si el proveedor es el plan de cuidado de dependientes de su empleador o Una carta o factura del proveedor si la información se muestra en ella. Filing an amended tax return 2012    Debería mantener esta información como documentación de su historial tributario. Filing an amended tax return 2012 No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). Filing an amended tax return 2012 Debida diligencia. Filing an amended tax return 2012   Si la información acerca del proveedor de cuidados que usted proporcione es incorrecta o incompleta, es posible que no se le permita reclamar el crédito. Filing an amended tax return 2012 Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. Filing an amended tax return 2012   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. Filing an amended tax return 2012 Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. Filing an amended tax return 2012 Negativa del proveedor a dar información. Filing an amended tax return 2012   Si el proveedor se niega a darle la información de identificación, usted debería declarar la información que tenga disponible (tal como el nombre y dirección) en el Formulario 2441. Filing an amended tax return 2012 Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. Filing an amended tax return 2012 Luego adjunte una aclaración que explique que le solicitó la información al proveedor de cuidados, pero que el mismo no le dio la información. Filing an amended tax return 2012 Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. Filing an amended tax return 2012 Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. Filing an amended tax return 2012 Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. Filing an amended tax return 2012   Si vive en el extranjero, es posible que su proveedor de cuidados no tenga, y que no esté obligado a conseguir, un número de identificación del contribuyente de los EE. Filing an amended tax return 2012 UU. Filing an amended tax return 2012 (por ejemplo, un número de Seguro Social o número de identificación del empleador). Filing an amended tax return 2012 De ser así, escriba “LAFCP” (siglas en inglés que significan Living Abroad Foreign Care Provider (Proveedor de cuidados extranjero que vive en el extranjero)) en el espacio correspondiente al número de identificación del contribuyente perteneciente al proveedor de cuidados. Filing an amended tax return 2012 Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. Filing an amended tax return 2012 Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. Filing an amended tax return 2012 El porcentaje se basa en su ingreso bruto ajustado. Filing an amended tax return 2012 Cómo Calcular el Total de los Gastos Relacionados con el Trabajo Para calcular su crédito por gastos relacionados con el trabajo del año 2013, sume sólo aquellos gastos pagados hasta el 31 de diciembre del año 2013. Filing an amended tax return 2012 Gastos pagados por adelantado en un año anterior. Filing an amended tax return 2012   Si paga por algún servicio antes de que se provea de hecho, podrá usar los gastos pagados por adelantado solamente en el año en que el cuidado fue recibido. Filing an amended tax return 2012 Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. Filing an amended tax return 2012 Gastos no pagados hasta el año siguiente. Filing an amended tax return 2012   No cuente los gastos ocasionados en el año 2012 que usted pagó en el año 2013 como gastos relacionados con el trabajo en el año 2013. Filing an amended tax return 2012 Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. Filing an amended tax return 2012 Vea Payments for prior year's expenses (Pagos por gastos del año anterior), bajo Amount of Credit (Cantidad del crédito) en la Publicación 503, en inglés. Filing an amended tax return 2012    Si incurrió en gastos en el año 2013 que no pagó hasta el año 2014, no los puede incluir cuando calcule el crédito del año 2013. Filing an amended tax return 2012 Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. Filing an amended tax return 2012 Gastos reembolsados. Filing an amended tax return 2012   Si una agencia estatal de servicios sociales le paga una cantidad no tributable para reembolsarle algunos de sus gastos por el cuidado de su hijo o dependiente, no puede considerar esos gastos como gastos relacionados con el trabajo. Filing an amended tax return 2012 Ejemplo. Filing an amended tax return 2012 Usted pagó $3,000 en gastos relacionados con el trabajo. Filing an amended tax return 2012 Una agencia estatal de servicios sociales le reembolsa $2,000. Filing an amended tax return 2012 Puede usar sólamente $1,000 para calcular el crédito. Filing an amended tax return 2012 Gastos médicos. Filing an amended tax return 2012   Algunos gastos por el cuidado de personas calificadas que no puedan cuidarse de sí mismas podrían reunir los requisitos para considerarse como gastos relacionados con el trabajo y también como gastos médicos. Filing an amended tax return 2012 Puede usarlos de la manera que prefiera, pero no puede usar los mismos gastos para reclamar un crédito y también para declarar una deducción por gastos médicos. Filing an amended tax return 2012   Si usa estos gastos para calcular el crédito y son mayores que el límite del ingreso del trabajo o el límite de dinero, los cuales se explican más adelante, puede añadir a los gastos médicos la parte que excede del límite. Filing an amended tax return 2012 Sin embargo, si usa el total de sus gastos para calcular la deducción de sus gastos médicos, no puede usar ninguna parte de los mismos para calcular el crédito. Filing an amended tax return 2012    Las cantidades que han sido excluidas de sus ingresos conforme al plan de cuidados de dependientes de su empleador no se pueden usar para declarar una deducción por gastos médicos. Filing an amended tax return 2012 Beneficios para el Cuidado de Dependientes Si recibe beneficios para el cuidado de dependientes, el límite de dinero para propósitos del crédito podría ser disminuido. Filing an amended tax return 2012 Vea más adelante Reducción del Límite de Dinero . Filing an amended tax return 2012 No obstante, aun si no puede reclamar el crédito, quizás pueda declarar una exclusión o deducción por los beneficios para el cuidado de dependientes. Filing an amended tax return 2012 Beneficios para el cuidado de dependientes. Filing an amended tax return 2012   Los beneficios para el cuidado de dependientes incluyen: Cantidades que su empleador le pague directamente a usted o directamente al proveedor de cuidados por el cuidado de su persona calificada mientras usted trabaje, El valor justo de mercado del cuidado en una guardería provista o financiada por su empleador y Aportaciones hechas por usted antes de la tasación de impuestos a una cuenta de gastos flexible para el cuidado de dependientes. Filing an amended tax return 2012 Puede ser que su sueldo haya sido reducido para pagar esos beneficios. Filing an amended tax return 2012 Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. Filing an amended tax return 2012 Vea Informe del empleado , más adelante. Filing an amended tax return 2012 Los beneficios que usted recibió como socio deberían estar anotados en el recuadro 13 de su Anexo K-1 (Formulario 1065) con el código O. Filing an amended tax return 2012 Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. Filing an amended tax return 2012 Exclusión o deducción. Filing an amended tax return 2012   Si su empleador provee beneficios para el cuidado de dependientes, conforme a un plan calificado, tal vez pueda excluir estos beneficios de sus ingresos. Filing an amended tax return 2012 Su empleador le puede decir si su plan de beneficios reúne los requisitos. Filing an amended tax return 2012 Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. Filing an amended tax return 2012 No puede usar el Formulario 1040EZ. Filing an amended tax return 2012   Si trabaja por cuenta propia y recibe beneficios de un plan calificado de beneficios para el cuidado de dependientes, se le considera empleador y empleado a la vez. Filing an amended tax return 2012 Por lo tanto, no se le permite una exclusión del salario, sino una deducción en la línea 14 del Anexo C (Formulario 1040), en la línea 19 ó 28 del Anexo E (Formulario 1040), o en la línea 15 del Anexo F (Formulario 1040). Filing an amended tax return 2012 Para declarar la deducción, tiene que usar el Formulario 2441. Filing an amended tax return 2012   La cantidad que se puede excluir o deducir se limita a la que sea menor entre las siguientes: La cantidad total de beneficios para el cuidado de dependientes que usted recibió durante el año, La cantidad total de gastos calificados en los que usted incurrió durante el año, Su ingreso del trabajo, El ingreso del trabajo de su cónyuge o $5,000 ($2,500 si son casados que presentan la declaración por separado). Filing an amended tax return 2012 La definición del ingreso del trabajo para fines de la exclusión o deducción es igual a la definición que se usa para calcular el crédito, salvo que el ingreso del trabajo para fines de la exclusión o deducción no incluye los beneficios para el cuidado de dependientes recibidos por usted. Filing an amended tax return 2012 Vea Límite del Ingreso del Trabajo, más adelante. Filing an amended tax return 2012    Cuando está calculando su exclusión o deducción, usted puede elegir incluir en su ingreso del trabajo lo que ha ganado por concepto de pago por combate no sujeto a impuestos. Filing an amended tax return 2012 Tiene esta opción aun si usted elige no incluir esos pagos en su ingreso del trabajo para propósitos del crédito por ingreso del trabajo o el crédito por gastos del cuidado de menores y dependientes. Filing an amended tax return 2012 Informe del empleado. Filing an amended tax return 2012   Su empleador tiene que entregarle a usted un Formulario W-2 (o informe parecido) que muestre en el recuadro 10 la cantidad total de los beneficios para el cuidado de dependientes que le fueron provistos a usted durante el año conforme a un plan calificado. Filing an amended tax return 2012 Su empleador también incluirá en sus salarios, anotados en el recuadro 1 de su Formulario W-2, todos los beneficios para el cuidado de dependientes que exceden de los $5,000. Filing an amended tax return 2012 Efecto de la exclusión sobre el crédito. Filing an amended tax return 2012   Si excluye de sus ingresos los beneficios para el cuidado de dependientes, la cantidad de los beneficios excluidos: No se incluye en sus gastos relacionados con el trabajo y Reduce el límite de dinero, explicado más adelante. Filing an amended tax return 2012 Límite del Ingreso del Trabajo La cantidad de los gastos relacionados con el trabajo que usted puede utilizar para calcular su crédito no puede exceder: Del importe de su ingreso del trabajo del año, si está soltero al final del año ni Del que sea menor entre su ingreso del trabajo y el de su cónyuge durante el año, si están casados al final del año. Filing an amended tax return 2012 El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. Filing an amended tax return 2012 En el caso del punto (2) anterior, utilice el total del ingreso del trabajo de su cónyuge durante todo el año, aunque estuviera casado solamente durante una parte del año. Filing an amended tax return 2012 Cónyuge separado. Filing an amended tax return 2012   Si está legalmente separado o casado y no vive con su cónyuge (tal como se describe anteriormente bajo Requisito de la Declaración Conjunta ), a usted no se le considera casado para propósitos del límite del ingreso del trabajo. Filing an amended tax return 2012 Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. Filing an amended tax return 2012 Cónyuge sobreviviente. Filing an amended tax return 2012   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta como cónyuge sobreviviente, puede, pero no está obligado a, tomar en cuenta el ingreso del trabajo de su cónyuge fallecido durante el año. Filing an amended tax return 2012 Leyes de los bienes gananciales. Filing an amended tax return 2012   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. Filing an amended tax return 2012 Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. Filing an amended tax return 2012   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. Filing an amended tax return 2012 Se considera que su ingreso del trabajo mensual es de por lo menos $250 si hay una persona calificada en la vivienda de usted, o de por lo menos $500 si hay dos o más personas en su vivienda. Filing an amended tax return 2012 Si su cónyuge trabaja. Filing an amended tax return 2012   Si su cónyuge trabaja durante ese mes, utilice $250 (o $500) o el ingreso del trabajo real de él o ella para ese mes, lo que sea mayor. Filing an amended tax return 2012 Si su cónyuge reúne los requisitos por una parte de un mes. Filing an amended tax return 2012    Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo sólo por una parte del mes, la cantidad entera de $250 (o $500) todavía corresponde para ese mes. Filing an amended tax return 2012 Usted es estudiante o no puede cuidar de sí mismo. Filing an amended tax return 2012   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. Filing an amended tax return 2012 Por cada mes o parte del mes que sea un estudiante o que no pueda cuidar de sí mismo, se considera que su ingreso del trabajo es por lo menos $250 (o $500). Filing an amended tax return 2012 Si también trabaja durante ese mes, use la cantidad mayor de $250 (o $500) o su cantidad real de ingreso del trabajo para ese mes. Filing an amended tax return 2012 Si ambos cónyuges reúnen los requisitos. Filing an amended tax return 2012   Si, en el mismo mes, tanto usted como su cónyuge son estudiantes a tiempo completo o no pueden cuidar de sí mismos, se puede considerar que sólo un cónyuge tiene este ingreso del trabajo de $250 (o $500) para ese mes. Filing an amended tax return 2012 Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. Filing an amended tax return 2012 El límite es $3,000 en el caso de una persona calificada, o $6,000 en el caso de dos o más personas calificadas. Filing an amended tax return 2012 Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. Filing an amended tax return 2012 No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. Filing an amended tax return 2012 Por ejemplo, si sus gastos relacionados con el trabajo por el cuidado de una persona calificada son de $3,200 y los gastos relacionados con el trabajo por otra persona calificada son de $2,800, puede utilizar el total, $6,000, al calcular el crédito. Filing an amended tax return 2012 Límite anual. Filing an amended tax return 2012   El límite de dinero es un límite anual. Filing an amended tax return 2012 La cantidad del límite de dinero se mantiene igual, sin importar cuánto tiempo durante el año tenga en su residencia a una persona calificada. Filing an amended tax return 2012 Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. Filing an amended tax return 2012 Utilice el límite de $6,000 si pagó gastos relacionados con el trabajo para más de una persona calificada en algún momento del año. Filing an amended tax return 2012 Reducción del Límite de Dinero Si recibió beneficios para el cuidado de dependientes que usted excluye o deduce de sus ingresos, tiene que restar esa cantidad del límite de dinero que le corresponde. Filing an amended tax return 2012 La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. Filing an amended tax return 2012 Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. Filing an amended tax return 2012 Ejemplo 1. Filing an amended tax return 2012 Jorge es viudo, tiene un hijo y gana $24,000 al año. Filing an amended tax return 2012 Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. Filing an amended tax return 2012 Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. Filing an amended tax return 2012 Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. Filing an amended tax return 2012 Estos $1,000 se excluyen de los ingresos de Jorge. Filing an amended tax return 2012 Aunque el límite de dinero para sus gastos relacionados con el trabajo es de $3,000 (una persona calificada), Jorge calcula su crédito basándose solamente en $2,000 de los $2,900 que pagó por gastos relacionados con el trabajo. Filing an amended tax return 2012 Ésto se debe a que su límite de dinero se ha reducido como se muestra a continuación:   Reducción del Límite de Dinero de Jorge 1) Máximo de gastos permitidos para una persona calificada $3,000 2) Menos: Los beneficios para el cuidado de dependientes que Jorge excluye de sus ingresos −1,000 3) Reducción del límite de dinero sobre los gastos que Jorge puede utilizar para el crédito $2,000 Ejemplo 2. Filing an amended tax return 2012 Ronaldo está casado y tanto él como su esposa trabajan. Filing an amended tax return 2012 Cada uno tiene ingreso del trabajo superior a $6,000. Filing an amended tax return 2012 Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. Filing an amended tax return 2012 Sus hijos asisten a un centro de cuidados para niños durante el día, el cual es controlado por el estado, y con licencia expedida por el mismo. Filing an amended tax return 2012 Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. Filing an amended tax return 2012 El empleador de Ronaldo ofrece un programa de ayuda para el cuidado de dependientes como parte de su plan cafeteria, el cual permite que los empleados efectúen aportaciones a un plan de gastos flexibles para el cuidado de dependientes (Dependent care flexible spending arrangement) antes de que se tasen impuestos sobre las mismas. Filing an amended tax return 2012 Como parte de este programa, Ronaldo ha elegido tomar la exclusión máxima de $5,000 de su salario para pagar los gastos del cuidado de dependientes. Filing an amended tax return 2012 Aunque el límite de dinero para los gastos relacionados con el trabajo es de $6,000 (para dos o más personas calificadas), Ronaldo calcula su crédito usando sólo $1,000 de los $6,000 que pagó por concepto de gastos relacionados con el trabajo. Filing an amended tax return 2012 Esto se debe a la reducción de su límite de dinero, explicada a continuación. Filing an amended tax return 2012   Reducción del Límite de Dinero de Ronaldo 1) Máximo de gastos permitidos para dos personas calificadas $6,000 2) Menos: Los beneficios para el cuidado de dependientes elegidos del plan “cafetería” ofrecido por su empleador, y excluidos del ingreso de Ronaldo −5,000 3) Reducción del límite de dinero sobre los gastos que Ronaldo puede utilizar para el crédito $1,000 Cantidad de Crédito Para determinar la cantidad de su crédito, multiplique sus gastos relacionados con el trabajo (después de aplicar el límite del ingreso del trabajo y el límite de dinero) por el porcentaje correspondiente. Filing an amended tax return 2012 Este porcentaje depende del ingreso bruto ajustado, como se refleja en la línea 38 del Formulario 1040 o la línea 22 del Formulario 1040A. Filing an amended tax return 2012 La tabla siguiente muestra el porcentaje que deberá usar basado en el ingreso bruto ajustado:   SI su ingreso bruto ajustado es: ENTONCES el       Más de   Pero no más de   porcentaje es:       $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No hay límite   20%   Cómo Reclamar el Crédito Para reclamar el crédito, puede presentar el Formulario 1040 o el Formulario 1040A. Filing an amended tax return 2012 No puede reclamar el crédito en el Formulario 1040EZ. Filing an amended tax return 2012 Formulario 1040 ó 1040A. Filing an amended tax return 2012   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. Filing an amended tax return 2012 Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. Filing an amended tax return 2012 Límite de crédito. Filing an amended tax return 2012   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. Filing an amended tax return 2012 Para más información vea las Instrucciones del Formulario 2441. Filing an amended tax return 2012 Crédito tributario no reembolsable. Filing an amended tax return 2012   No puede obtener un reembolso por parte alguna del crédito que supere este límite. Filing an amended tax return 2012 Mantenimiento de documentación. Filing an amended tax return 2012 Usted debería mantener datos y registros de los gastos relacionados con el trabajo. Filing an amended tax return 2012 Además, si su dependiente o cónyuge no puede cuidar de sí mismo, los datos y registros que mantiene deben indicar tanto la forma como la duración de la incapacidad. Filing an amended tax return 2012 Otros datos y documentos que debería mantener para respaldar su solicitud de crédito se describen anteriormente bajo Requisito de Identificación del Proveedor de Cuidados . Filing an amended tax return 2012 Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Si le paga a alguien para que venga a su hogar y cuide a su dependiente o a su cónyuge, es posible que se le considere un empleador de empleados domésticos. Filing an amended tax return 2012 Si es empleador de empleados domésticos, necesitará obtener un número de identificación del empleador (EIN) y quizás tenga que pagar impuestos sobre la nómina. Filing an amended tax return 2012 Si las personas que trabajan en la residencia de usted son empleados autónomos, es decir, trabajan por cuenta propia, usted no es responsable de ninguno de los impuestos que se explican en esta sección. Filing an amended tax return 2012 Las personas que trabajan por cuenta propia no son empleados domésticos. Filing an amended tax return 2012 Por lo general, usted no es empleador de empleados domésticos si la persona que cuida a su dependiente o cónyuge presta el servicio de cuidados en su propia residencia o lugar de negocio. Filing an amended tax return 2012 Si usa una agencia de empleo que tiene control sobre la clase de trabajo que realiza una niñera o acompañante que trabaja en la vivienda de usted, y sobre la manera en que se realiza el mismo, aquella persona no es su empleado. Filing an amended tax return 2012 Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. Filing an amended tax return 2012 Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. Filing an amended tax return 2012 Sin embargo, si una agencia sólo le entrega una lista de niñeros o niñeras y usted contrata a uno de los que encontró en esa lista y paga directamente al mismo por sus servicios, dicha persona podría ser su empleado. Filing an amended tax return 2012 Si tiene un empleado doméstico usted podría estar sujeto a: Los impuestos del Seguro Social y Medicare, El impuesto federal sobre el desempleo y La retención del impuesto federal sobre el ingreso. Filing an amended tax return 2012 Los impuestos del Seguro Social y Medicare, por lo general, son retenidos de la paga de los empleados, y los empleadores pagan una cantidad igual. Filing an amended tax return 2012 El impuesto federal para el desempleo (FUTA, por sus siglas en inglés) lo paga solamente el empleador y son pagos por desempleo a empleados que hayan perdido su trabajo. Filing an amended tax return 2012 El impuesto federal sobre el ingreso se retiene del sueldo total del empleado si él le pide que lo haga y usted está de acuerdo. Filing an amended tax return 2012 Para más información sobre las responsabilidades tributarias de un empleador doméstico, vea la Publicación 926 y el Anexo H (Formulario 1040), en inglés, y las instrucciones correspondientes. Filing an amended tax return 2012 Impuestos estatales sobre la nómina. Filing an amended tax return 2012   Es posible que también tenga que pagar el impuesto estatal de desempleo. Filing an amended tax return 2012 Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. Filing an amended tax return 2012 También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. Filing an amended tax return 2012 Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. Filing an amended tax return 2012 S. Filing an amended tax return 2012 Department of Labor (Departamento del Trabajo). Filing an amended tax return 2012 Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. Filing an amended tax return 2012 Prev  Up  Next   Home   More Online Publications