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Form 1040ez more:label_form_201040ez more:taxes Publication 514 - Additional Material Prev  Up  Next   Home   More Online Publications
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IRS Gives Colorado Flood Victims More Time To Decide When To Claim Losses

IR-2014-35, March 25, 2014  

WASHINGTON — The Internal Revenue Service today provided taxpayers an extension until Oct. 15, 2014, to decide when to claim disaster losses arising from last September’s flooding.

The extension means that eligible individuals and businesses will now have until Oct. 15 to decide whether to claim these losses on either their 2012 or 2013 returns. Without this extension, these taxpayers would have had to make this choice by the original due date for the 2013 return, usually April 15.

Depending upon various income factors, claiming losses on a 2012 return versus a 2013 return could result in greater tax savings for some taxpayers. The extra time is available, regardless of whether a taxpayer requests a tax-filing extension for either year.

Eligible taxpayers are those who suffered uninsured or unreimbursed losses resulting from severe storms, flooding, landslides and mudslides in the 20 federally-designated disaster area counties from Sept. 11 to Sept. 30, 2013. The disaster area counties are Adams, Arapahoe, Boulder, Broomfield, Clear Creek, Crowley, Denver, El Paso, Fremont, Gilpin, Jefferson, Lake, Larimer, Lincoln, Logan, Morgan, Pueblo, Sedgwick, Washington and Weld.

Though taxpayers who miss the new Oct. 15 cut-off will lose the option of claiming their losses for 2012, they will still be able to claim them on an original or amended 2013 return. Further details are in Notice 2014-20, posted today on IRS.gov and also scheduled to be in Internal Revenue Bulletin 2014-15, dated April 7, 2014.

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The Form 1040ez More:label_form_201040ez More:taxes

Form 1040ez more:label_form_201040ez more:taxes Publication 531 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionOrdering forms and publications. Form 1040ez more:label_form_201040ez more:taxes Tax questions. Form 1040ez more:label_form_201040ez more:taxes Future Developments For the latest information about developments related to Publication 531, such as legislation enacted after this publication was published, go to www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/pub531. Form 1040ez more:label_form_201040ez more:taxes What's New Additional Medicare Tax. Form 1040ez more:label_form_201040ez more:taxes  Beginning in 2013, a 0. Form 1040ez more:label_form_201040ez more:taxes 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Form 1040ez more:label_form_201040ez more:taxes An employer is required to withhold Additional Medicare Tax on any Medicare wages or RRTA compensation it pays to an employee in excess of $200,000 in a calendar year without regard to the employee's filing status. Form 1040ez more:label_form_201040ez more:taxes An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it until the end of the calendar year. Form 1040ez more:label_form_201040ez more:taxes Additional Medicare Tax is only imposed on the employee. Form 1040ez more:label_form_201040ez more:taxes There is no employer share of Additional Medicare Tax. Form 1040ez more:label_form_201040ez more:taxes All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Form 1040ez more:label_form_201040ez more:taxes Tips are subject to Additional Medicare Tax withholding, if, in combination with other wages paid by the employer, they exceed the $200,000 withholding threshold. Form 1040ez more:label_form_201040ez more:taxes Similarly, tips are subject to Additional Medicare Tax withholding, if, in combination with other RRTA compensation paid by the employer, they exceed the $200,000 withholding threshold. Form 1040ez more:label_form_201040ez more:taxes For more information on Additional Medicare Tax, go to www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov and enter “Additional Medicare Tax” in the search box. Form 1040ez more:label_form_201040ez more:taxes Reminder Photographs of missing children. Form 1040ez more:label_form_201040ez more:taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040ez more:label_form_201040ez more:taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040ez more:label_form_201040ez more:taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040ez more:label_form_201040ez more:taxes Introduction This publication is for employees who receive tips. Form 1040ez more:label_form_201040ez more:taxes All tips you receive are income and are subject to federal income tax. Form 1040ez more:label_form_201040ez more:taxes You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. Form 1040ez more:label_form_201040ez more:taxes The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Form 1040ez more:label_form_201040ez more:taxes Reporting your tip income correctly is not difficult. Form 1040ez more:label_form_201040ez more:taxes You must do three things. Form 1040ez more:label_form_201040ez more:taxes Keep a daily tip record. Form 1040ez more:label_form_201040ez more:taxes Report tips to your employer. Form 1040ez more:label_form_201040ez more:taxes Report all your tips on your income tax return. Form 1040ez more:label_form_201040ez more:taxes  This publication will explain these three things and show you what to do on your tax return if you have not done the first two. Form 1040ez more:label_form_201040ez more:taxes This publication will also show you how to treat allocated tips. Form 1040ez more:label_form_201040ez more:taxes Comments and suggestions. Form 1040ez more:label_form_201040ez more:taxes   We welcome your comments about this publication and your suggestions for future editions. Form 1040ez more:label_form_201040ez more:taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040ez more:label_form_201040ez more:taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040ez more:label_form_201040ez more:taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040ez more:label_form_201040ez more:taxes   You can send your comments from www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/formspubs/. Form 1040ez more:label_form_201040ez more:taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. Form 1040ez more:label_form_201040ez more:taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040ez more:label_form_201040ez more:taxes Ordering forms and publications. Form 1040ez more:label_form_201040ez more:taxes   Visit www. Form 1040ez more:label_form_201040ez more:taxes irs. Form 1040ez more:label_form_201040ez more:taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Form 1040ez more:label_form_201040ez more:taxes Internal Revenue Service 1201 N. Form 1040ez more:label_form_201040ez more:taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040ez more:label_form_201040ez more:taxes   If you have a tax question, check the information available on IRS. Form 1040ez more:label_form_201040ez more:taxes gov or call 1-800-829-1040. Form 1040ez more:label_form_201040ez more:taxes We cannot answer tax questions sent to either of the above addresses. Form 1040ez more:label_form_201040ez more:taxes Prev  Up  Next   Home   More Online Publications