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Free tax Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Free tax Filing options when no return is required. Free tax What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Free tax Claim for refund process. Free tax How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Free tax The worker is your employee if you can control not only what work is done, but how it is done. Free tax If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Free tax It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Free tax Example. Free tax You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Free tax Betty follows your specific instructions about household and child care duties. Free tax You provide the household equipment and supplies that Betty needs to do her work. Free tax Betty is your household employee. Free tax Household work. Free tax   Household work is work done in or around your home. Free tax Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Free tax Workers who are not your employees. Free tax   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Free tax A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Free tax   A worker who performs child care services for you in his or her home generally is not your employee. Free tax   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Free tax Example. Free tax You made an agreement with John Peters to care for your lawn. Free tax John runs a lawn care business and offers his services to the general public. Free tax He provides his own tools and supplies, and he hires and pays any helpers he needs. Free tax Neither John nor his helpers are your household employees. Free tax More information. Free tax   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Free tax Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Free tax When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Free tax S. Free tax Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free tax No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Free tax You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Free tax Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Free tax You should keep the completed Form I-9 in your own records. Free tax Do not submit it to the IRS, the USCIS, or any other government or other entity. Free tax The form must be kept available for review upon notice by an authorized U. Free tax S. Free tax Government official. Free tax Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Free tax Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Free tax uscis. Free tax gov. Free tax If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Free tax You also can visit the USCIS website at www. Free tax uscis. Free tax gov to get Form I-9. Free tax For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Free tax Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Free tax To find out, read Table 1. Free tax You do not need to withhold federal income tax from your household employee's wages. Free tax But if your employee asks you to withhold it, you can. Free tax See Do You Need To Withhold Federal Income Tax, later. Free tax If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Free tax If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Free tax The rest of this publication does not apply to you. Free tax State employment taxes. Free tax   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Free tax For a list of state unemployment tax agencies, visit the U. Free tax S. Free tax Department of Labor's website at www. Free tax workforcesecurity. Free tax doleta. Free tax gov/unemploy/agencies. Free tax asp. Free tax You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free tax    Table 1. Free tax Do You Need To Pay Employment Taxes? IF you . Free tax . Free tax . Free tax THEN you need to . Free tax . Free tax . Free tax A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Free tax Withhold and pay social security and Medicare taxes. Free tax The taxes are 15. Free tax 3%1 of cash wages. Free tax Your employee's share is 7. Free tax 65%1. Free tax   (You can choose to pay it yourself and not withhold it. Free tax ) Your share is 7. Free tax 65%. Free tax   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Free tax B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Free tax Pay federal unemployment tax. Free tax The tax is 6% of cash wages. Free tax Wages over $7,000 a year per employee are not taxed. Free tax You also may owe state unemployment tax. Free tax   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Free tax 1In addition to withholding Medicare tax at 1. Free tax 45%, you must withhold a 0. Free tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax 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. Free tax Additional Medicare Tax is only imposed on the employee. Free tax There is no employer share of Additional Medicare Tax. Free tax 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. Free tax Note. Free tax If neither A nor B above applies, you do not need to pay any federal employment taxes. Free tax But you may still need to pay state employment taxes. Free tax Table 2. Free tax Household Employer's Checklist You may need to do the following things when you have a household employee. Free tax   When you hire a household employee: □ Find out if the person can legally work in the United States. Free tax  □ Find out if you need to pay state taxes. Free tax When you pay your household employee: □ Withhold social security and Medicare taxes. Free tax  □ Withhold federal income tax. Free tax  □ Decide how you will make tax payments. Free tax  □ Keep records. Free tax By February 2, 2015: □ Get an employer identification number (EIN). Free tax  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Free tax By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Free tax By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Free tax  If you do not have to file a return, file Schedule H by itself. Free tax Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Free tax The Medicare tax pays for hospital insurance. Free tax Both you and your household employee may owe social security and Medicare taxes. Free tax Your share is 7. Free tax 65% (6. Free tax 2% for social security tax and 1. Free tax 45% for Medicare tax) of the employee's social security and Medicare wages. Free tax Your employee's share is also 7. Free tax 65% (6. Free tax 2% for social security tax and 1. Free tax 45% for Medicare tax). Free tax In addition to withholding Medicare tax at 1. Free tax 45%, you must withhold a 0. Free tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax 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. Free tax Additional Medicare Tax is only imposed on the employee. Free tax There is no employer share of Additional Medicare Tax. Free tax 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. Free tax For more information on Additional Medicare Tax, visit IRS. Free tax gov and enter “Additional Medicare Tax” in the search box. Free tax Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free tax You are responsible for payment of your employee's share of the taxes as well as your own. Free tax You can either withhold your employee's share from the employee's wages or pay it from your own funds. Free tax If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Free tax Pay the taxes as discussed under How Do You Make Tax Payments, later. Free tax Also, see What Forms Must You File, later. Free tax Social security and Medicare wages. Free tax   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Free tax   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Free tax However, any noncash wages you pay do not count as social security and Medicare wages. Free tax   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Free tax Cash wages. Free tax   Cash wages include wages you pay by check, money order, etc. Free tax Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Free tax However, cash you give your employee in place of these items is included in cash wages. Free tax State disability payments treated as wages. Free tax   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Free tax For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Free tax Wages not counted. Free tax   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Free tax Your spouse. Free tax Your child who is under the age of 21. Free tax Your parent. Free tax Exception: Count these wages if both the following conditions apply. Free tax Your parent cares for your child who is either of the following. Free tax Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Free tax Your marital status is one of the following. Free tax You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Free tax An employee who is under the age of 18 at any time during the year. Free tax Exception: Count these wages if providing household services is the employee's principal occupation. Free tax If the employee is a student, providing household services is not considered to be his or her principal occupation. Free tax Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Free tax Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Free tax If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Free tax A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Free tax If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Free tax If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Free tax See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Free tax Withholding the employee's share. Free tax   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Free tax However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Free tax   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Free tax If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Free tax   Withhold 7. Free tax 65% (6. Free tax 2% for social security tax and 1. Free tax 45% for Medicare tax) from each payment of social security and Medicare wages. Free tax Generally, you can use Table 3 to figure the proper amount to withhold. Free tax You will pay the amount withheld to the IRS with your share of the taxes. Free tax Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Free tax Table 3. Free tax Employee Social Security (6. Free tax 2%) and Medicare (1. Free tax 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Free tax ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free tax For example, on a wage payment of $180, the employee social security tax is $11. Free tax 16 ($6. Free tax 20 tax on $100 plus $4. Free tax 96 on $80 wages). Free tax The employee Medicare tax is $2. Free tax 61 ($1. Free tax 45 tax on $100 plus $1. Free tax 16 on $80 wages). Free tax If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Free tax 00 . Free tax $ . Free tax 06 $ . Free tax 01 $ 51. Free tax 00 . Free tax $ 3. Free tax 16 $ . Free tax 74 2. Free tax 00 . Free tax . Free tax 12 . Free tax 03 52. Free tax 00 . Free tax 3. Free tax 22 . Free tax 75 3. Free tax 00 . Free tax . Free tax 19 . Free tax 04 53. Free tax 00 . Free tax 3. Free tax 29 . Free tax 77 4. Free tax 00 . Free tax . Free tax 25 . Free tax 06 54. Free tax 00 . Free tax 3. Free tax 35 . Free tax 78 5. Free tax 00 . Free tax . Free tax 31 . Free tax 07 55. Free tax 00 . Free tax 3. Free tax 41 . Free tax 80 6. Free tax 00 . Free tax . Free tax 37 . Free tax 09 56. Free tax 00 . Free tax 3. Free tax 47 . Free tax 81 7. Free tax 00 . Free tax . Free tax 43 . Free tax 10 57. Free tax 00 . Free tax 3. Free tax 53 . Free tax 83 8. 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Free tax 00 . Free tax 1. Free tax 05 . Free tax 25 67. Free tax 00 . Free tax 4. Free tax 15 . Free tax 97 18. Free tax 00 . Free tax 1. Free tax 12 . Free tax 26 68. Free tax 00 . Free tax 4. Free tax 22 . Free tax 99 19. Free tax 00 . Free tax 1. Free tax 18 . Free tax 28 69. Free tax 00 . Free tax 4. Free tax 28 1. Free tax 00 20. Free tax 00 . Free tax 1. Free tax 24 . Free tax 29 70. Free tax 00 . Free tax 4. Free tax 34 1. Free tax 02 21. Free tax 00 . Free tax 1. Free tax 30 . Free tax 30 71. Free tax 00 . Free tax 4. Free tax 40 1. Free tax 03 22. Free tax 00 . Free tax 1. Free tax 36 . Free tax 32 72. Free tax 00 . Free tax 4. Free tax 46 1. Free tax 04 23. Free tax 00 . Free tax 1. Free tax 43 . Free tax 33 73. Free tax 00 . Free tax 4. Free tax 53 1. Free tax 06 24. Free tax 00 . Free tax 1. Free tax 49 . Free tax 35 74. Free tax 00 . Free tax 4. Free tax 59 1. Free tax 07 25. Free tax 00 . Free tax 1. Free tax 55 . Free tax 36 75. Free tax 00 . Free tax 4. Free tax 65 1. Free tax 09 26. Free tax 00 . Free tax 1. Free tax 61 . Free tax 38 76. Free tax 00 . Free tax 4. Free tax 71 1. Free tax 10 27. Free tax 00 . Free tax 1. Free tax 67 . Free tax 39 77. Free tax 00 . Free tax 4. Free tax 77 1. Free tax 12 28. Free tax 00 . Free tax 1. Free tax 74 . Free tax 41 78. Free tax 00 . Free tax 4. Free tax 84 1. Free tax 13 29. Free tax 00 . Free tax 1. Free tax 80 . Free tax 42 79. Free tax 00 . Free tax 4. Free tax 90 1. Free tax 15 30. Free tax 00 . Free tax 1. Free tax 86 . Free tax 44 80. Free tax 00 . Free tax 4. Free tax 96 1. Free tax 16 31. Free tax 00 . Free tax 1. Free tax 92 . Free tax 45 81. Free tax 00 . Free tax 5. Free tax 02 1. Free tax 17 32. Free tax 00 . Free tax 1. Free tax 98 . Free tax 46 82. Free tax 00 . Free tax 5. Free tax 08 1. Free tax 19 33. Free tax 00 . Free tax 2. Free tax 05 . Free tax 48 83. Free tax 00 . Free tax 5. Free tax 15 1. Free tax 20 34. Free tax 00 . Free tax 2. Free tax 11 . Free tax 49 84. Free tax 00 . Free tax 5. Free tax 21 1. Free tax 22 35. Free tax 00 . Free tax 2. Free tax 17 . Free tax 51 85. Free tax 00 . Free tax 5. Free tax 27 1. Free tax 23 36. Free tax 00 . Free tax 2. Free tax 23 . Free tax 52 86. Free tax 00 . Free tax 5. Free tax 33 1. Free tax 25 37. Free tax 00 . Free tax 2. Free tax 29 . Free tax 54 87. Free tax 00 . Free tax 5. Free tax 39 1. Free tax 26 38. Free tax 00 . Free tax 2. Free tax 36 . Free tax 55 88. Free tax 00 . Free tax 5. Free tax 46 1. Free tax 28 39. Free tax 00 . Free tax 2. Free tax 42 . Free tax 57 89. Free tax 00 . Free tax 5. Free tax 52 1. Free tax 29 40. Free tax 00 . Free tax 2. Free tax 48 . Free tax 58 90. Free tax 00 . Free tax 5. Free tax 58 1. Free tax 31 41. Free tax 00 . Free tax 2. Free tax 54 . Free tax 59 91. Free tax 00 . Free tax 5. Free tax 64 1. Free tax 32 42. Free tax 00 . Free tax 2. Free tax 60 . Free tax 61 92. Free tax 00 . Free tax 5. Free tax 70 1. Free tax 33 43. Free tax 00 . Free tax 2. Free tax 67 . Free tax 62 93. Free tax 00 . Free tax 5. Free tax 77 1. Free tax 35 44. Free tax 00 . Free tax 2. Free tax 73 . Free tax 64 94. Free tax 00 . Free tax 5. Free tax 83 1. Free tax 36 45. Free tax 00 . Free tax 2. Free tax 79 . Free tax 65 95. Free tax 00 . Free tax 5. Free tax 89 1. Free tax 38 46. Free tax 00 . Free tax 2. Free tax 85 . Free tax 67 96. Free tax 00 . Free tax 5. Free tax 95 1. Free tax 39 47. Free tax 00 . Free tax 2. Free tax 91 . Free tax 68 97. Free tax 00 . Free tax 6. Free tax 01 1. Free tax 41 48. Free tax 00 . Free tax 2. Free tax 98 . Free tax 70 98. Free tax 00 . Free tax 6. Free tax 08 1. Free tax 42 49. Free tax 00 . Free tax 3. Free tax 04 . Free tax 71 99. Free tax 00 . Free tax 6. Free tax 14 1. Free tax 44 50. Free tax 00 . Free tax 3. Free tax 10 . Free tax 73 100. Free tax 00 . Free tax 6. Free tax 20 1. Free tax 45 1In addition to withholding Medicare tax at 1. Free tax 45%, you must withhold a 0. Free tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax 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. Free tax Additional Medicare Tax is only imposed on the employee. Free tax There is no employer share of Additional Medicare Tax. Free tax 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. Free tax   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Free tax If you withhold too much, you should repay the employee. Free tax    In addition to withholding Medicare tax at 1. Free tax 45%, you must withhold a 0. Free tax 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax 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. Free tax Additional Medicare Tax is only imposed on the employee. Free tax There is no employer share of Additional Medicare Tax. Free tax 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. Free tax For more information on Additional Medicare Tax, visit IRS. Free tax gov and enter “Additional Medicare Tax” in the search box. Free tax Example. Free tax On February 13, 2014, Mary Brown hired Jane R. Free tax Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Free tax Jane worked for the remainder of the year (a total of 46 weeks). Free tax Mary did not give Jane a Form W-4 to request federal or state tax withholding. Free tax The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Free tax See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Free tax Total cash wages paid to Jane $2,300. Free tax 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Free tax 60 ($2,300 x 6. Free tax 2% (. Free tax 062))         Medicare tax $33. Free tax 35       ($2,300 x 1. Free tax 45% (. Free tax 0145)) Mary's share of:     Social security tax $142. Free tax 60  ($2,300 x 6. Free tax 2% (. Free tax 062))           Medicare tax $33. Free tax 35  ($2,300 x 1. Free tax 45% (. Free tax 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Free tax 00   Box 4: Social security tax withheld 142. Free tax 60   Box 6: Medicare tax withheld 33. Free tax 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Free tax Not withholding the employee's share. Free tax   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Free tax The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Free tax However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Free tax Example. Free tax In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Free tax You expect to pay your employee $1,900 or more for the year. Free tax You decide to pay your employee's share of social security and Medicare taxes from your own funds. Free tax You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Free tax For social security and Medicare tax purposes, your employee's wages each payday are $100. Free tax For each wage payment, you will pay $15. Free tax 30 when you pay the taxes. Free tax This is $7. Free tax 65 ($6. Free tax 20 for social security tax + $1. Free tax 45 for Medicare tax) to cover your employee's share plus $7. Free tax 65 ($6. Free tax 20 for social security tax + $1. Free tax 45 for Medicare tax) for your share. Free tax For income tax purposes, your employee's wages each payday are $107. Free tax 65 ($100 + the $7. Free tax 65 you will pay to cover your employee's share of social security and Medicare taxes). Free tax Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Free tax Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Free tax Or, you may owe only the FUTA tax or only the state unemployment tax. Free tax To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Free tax For a list of state unemployment tax agencies, visit the U. Free tax S. Free tax Department of Labor's website at www. Free tax workforcesecurity. Free tax doleta. Free tax gov/unemploy/agencies. Free tax asp. Free tax You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free tax The FUTA tax is 6. Free tax 0% of your employee's FUTA wages. Free tax However, you may be able to take a credit of up to 5. Free tax 4% against the FUTA tax, resulting in a net tax rate of 0. Free tax 6%. Free tax Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Free tax The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Free tax (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Free tax ) Note. Free tax   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Free tax The term “legal holiday” means any legal holiday in the District of Columbia. Free tax Pay the tax as discussed under How Do You Make Tax Payments, later. Free tax Also, see What Forms Must You File, later. Free tax Note. Free tax   The 5. Free tax 4% credit is reduced for wages paid in a credit reduction state. Free tax See the Instructions for Schedule H (Form 1040). Free tax Do not withhold the FUTA tax from your employee's wages. Free tax You must pay it from your own funds. Free tax FUTA wages. Free tax   Figure the FUTA tax on the FUTA wages you pay. Free tax If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Free tax (A calendar quarter is January through March, April through June, July through September, or October through December. Free tax ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Free tax For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Free tax Wages not counted. Free tax   Do not count wages you pay to any of the following individuals as FUTA wages. Free tax Your spouse. Free tax Your child who is under the age of 21. Free tax Your parent. Free tax Credit for 2013. Free tax   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Free tax Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Free tax Worksheet A. Free tax Worksheet for Credit for Late Contributions 1. Free tax Enter the amount from Schedule H, line 22   2. Free tax Enter the amount from Schedule H, line 19   3. Free tax Subtract line 2 from line 1. Free tax If zero or less, enter -0-   4. Free tax Enter total contributions paid to the state(s) after the Form 1040 due date   5. Free tax Enter the smaller of line 3 or line 4   6. Free tax Multiply line 5 by . Free tax 90 (90%)   7. Free tax Add lines 2 and 6   8. Free tax Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Free tax You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Free tax The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Free tax If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Free tax If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Free tax Pay the tax as discussed under How Do You Make Tax Payments, later. Free tax Also, see What Forms Must You File, later. Free tax Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Free tax Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Free tax Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Free tax Publication 15 (Circular E) contains detailed instructions. Free tax Wages. Free tax   Figure federal income tax withholding on both cash and noncash wages you pay. Free tax Measure wages you pay in any form other than cash by the fair market value of the noncash item. Free tax   Do not count as wages any of the following items. Free tax Meals provided to your employee at your home for your convenience. Free tax Lodging provided to your employee at your home for your convenience and as a condition of employment. Free tax Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Free tax A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Free tax See Publication 15-B for special requirements for this exclusion. Free tax Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Free tax   See Publication 15 (Circular E) for more information on cash and noncash wages. Free tax Paying tax without withholding. Free tax   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Free tax It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Free tax What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Free tax This credit reduces their tax or allows them to receive a payment from the IRS. Free tax You also may have to give your employee a notice about the EIC. Free tax Notice about the EIC. Free tax   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Free tax If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Free tax   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Free tax A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Free tax Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Free tax Your own written statement with the same wording as in Notice 797. Free tax If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Free tax If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Free tax If Form W-2 is not required, you must notify the employee by February 7, 2015. Free tax   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Free tax Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Free tax How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Free tax Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Free tax Add these household employment taxes to your income tax. Free tax Pay the amount due by April 15, 2015. Free tax For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Free tax You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Free tax You can pay the additional tax in any of the following ways. Free tax Ask your employer to withhold more federal income tax from your wages in 2014. Free tax Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Free tax Make estimated tax payments for 2014 to the IRS. Free tax Increase your payments if you already make estimated tax payments. Free tax You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Free tax (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Free tax ) However, you will not be subject to the penalty if both of the following situations apply to you. Free tax You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Free tax Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Free tax Asking for more federal income tax withholding. Free tax   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Free tax Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Free tax   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Free tax Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Free tax   See Publication 505 to make sure you will have the right amount withheld. Free tax It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Free tax Paying estimated tax. Free tax   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Free tax You can use its payment vouchers to make your payments by check or money order. Free tax You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Free tax For details, see the form instructions and visit IRS. Free tax gov. Free tax    You can pay all the employment taxes at once or you can pay them in installments. Free tax If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Free tax Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Free tax Payment option for business employers. Free tax   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Free tax You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Free tax For information on depositing employment taxes, see Publication 15 (Circular E). Free tax   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free tax See Business employment tax returns, later. Free tax    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Free tax You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Free tax More information. Free tax   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Free tax What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Free tax Social security and Medicare wages. Free tax FUTA wages. Free tax Wages from which you withhold federal income tax. Free tax For information on ordering employment tax forms, see How To Get Tax Help, later. Free tax Employer identification number (EIN). Free tax   You must include your employer identification number (EIN) on the forms you file for your household employee. Free tax An EIN is a nine-digit number issued by the IRS. Free tax It is not the same as a social security number. Free tax    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Free tax If you already have an EIN, use that number. Free tax   If you do not have an EIN, you may apply for one online. Free tax Go to IRS. Free tax gov and click on the Apply for an EIN Online link under Tools. Free tax You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Free tax Form W-2. Free tax   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Free tax Social security and Medicare wages of $1,900 or more. Free tax Wages from which you withhold federal income tax. Free tax You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Free tax You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Free tax Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Free tax Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Free tax socialsecurity. Free tax gov/employer for guidelines on filing electronically. Free tax Employee who leaves during the year. Free tax   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Free tax You do not need to wait until 2015. Free tax If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Free tax Schedule H. Free tax   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Free tax Social security and Medicare wages of $1,900 or more. Free tax FUTA wages. Free tax Wages from which you withhold federal income tax. Free tax File Schedule H with your 2014 federal income tax return by April 15, 2015. Free tax If you get an extension to file your return, the extension also will apply to your Schedule H. Free tax Filing options when no return is required. Free tax   If you are not required to file a 2014 tax return, you have the following two options. Free tax You can file Schedule H by itself. Free tax See the Schedule H instructions for details. Free tax If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Free tax See Business employment tax returns, next. Free tax   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Free tax Business employment tax returns. Free tax   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Free tax (See Payment option for business employers, earlier. Free tax ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Free tax Include the FUTA tax for the employee on your Form 940. Free tax   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Free tax   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Free tax For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Free tax Both of these publications also provide information about filing Form 940. Free tax What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Free tax You must also keep records to support the information you enter on the forms you file. Free tax If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Free tax Wage and tax records. Free tax   On each payday, you should record the date and amounts of all the following items. Free tax Your employee's cash and noncash wages. Free tax Any employee social security tax you withhold or agree to pay for your employee. Free tax Any employee Medicare tax you withhold or agree to pay for your employee. Free tax Any federal income tax you withhold. Free tax Any state employment taxes you withhold. Free tax Employee's social security number. Free tax   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Free tax Social security and Medicare wages of $1,900 or more. Free tax Wages from which you withhold federal income tax. Free tax You must ask for your employee's social security number no later than the first day on which you pay the wages. Free tax You may wish to ask for it when you hire your employee. Free tax You should ask your employee to show you his or her social security card. Free tax The employee may show the card if it is available. Free tax You may, but are not required to, photocopy the card if the employee provides it. Free tax   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Free tax An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Free tax    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Free tax    You also can download Form SS-5 from the Social Security Administration website at  www. Free tax socialsecurity. Free tax gov/online/ss-5. Free tax pdf. Free tax How long to keep records. Free tax   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Free tax Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Free tax To qualify, you must pay these expenses so you can work or look for work. Free tax If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Free tax For information about the credit, see Publication 503, Child and Dependent Care Expenses. Free tax How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Free tax Schedule H attached to another form. Free tax    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Free tax S. Free tax Individual Income Tax Return, and attach a corrected Schedule H. Free tax If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Free tax If you discover an error on a Schedule H that you previously filed with Form 1041, U. Free tax S. Free tax Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Free tax You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free tax Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Free tax In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Free tax Schedule H filed by itself. Free tax   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Free tax You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free tax Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Free tax In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Free tax If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Free tax (See Overpayment of tax, later. Free tax ) When to file. Free tax   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Free tax If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Free tax If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Free tax Underpayment of tax. Free tax   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Free tax Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Free tax However, underreported FUTA taxes will be subject to interest. Free tax Overpayment of tax. Free tax    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Free tax However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Free tax Adjust the overpayment. Free tax   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Free tax If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Free tax If you adjust your return, you will not receive interest on your overpayment. Free tax If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Free tax You may not adjust your return to correct overpayments of FUTA tax. Free tax Claim for refund process. Free tax   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Free tax If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Free tax You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Free tax Required repayment or consent. Free tax   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Free tax You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Free tax You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Free tax Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Free tax Filing required Forms W-2 or Forms W-2c. Free tax   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Free tax Additional Medicare Tax. Free tax   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Free tax An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Free tax For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Free tax   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Free tax Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Free tax Additional information. Free tax   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Free tax Also, visit IRS. Free tax gov. Free tax How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free tax Free help with your tax return. Free tax   You can get free help preparing your return nationwide from IRS-certified volunteers. Free tax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free tax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free tax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free tax gov, download the IRS2Go app, or call 1-800-906-9887. Free tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax aarp. Free tax org/money/taxaide or call 1-888-227-7669. Free tax For more information on these programs, go to IRS. Free tax gov and enter “VITA” in the search box. Free tax Internet. Free tax    IRS. Free tax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free tax Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free tax Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free tax gov or download the IRS2Go app and select the Refund Status option. Free tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free tax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax Use the Interactive Tax Assistant (ITA) to research your tax questions. Free tax No need to wait on the phone or stand in line. Free tax The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free tax When you reach the response screen, you can print the entire interview and the final response for your records. Free tax New subject areas are added on a regular basis. Free tax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free tax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free tax You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free tax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free tax When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free tax Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free tax You can also ask the IRS to mail a return or an account transcript to you. Free tax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free tax gov or by calling 1-800-908-9946. Free tax Tax return and tax account transcripts are generally available for the current year and the past three years. Free tax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free tax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free tax If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free tax Check the status of your amended return using Where's My Amended Return? Go to IRS. Free tax gov and enter Where's My Amended Return? in the search box. Free tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax Make a payment using one of several safe and convenient electronic payment options available on IRS. Free tax gov. Free tax Select the Payment tab on the front page of IRS. Free tax gov for more information. Free tax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free tax gov. Free tax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free tax gov. Free tax Request an Electronic Filing PIN by going to IRS. Free tax gov and entering Electronic Filing PIN in the search box. Free tax Download forms, instructions and publications, including accessible versions for people with disabilities. Free tax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free tax An employee can answer questions about your tax account or help you set up a payment plan. Free tax Before you visit, check the Office Locator on IRS. Free tax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free tax If you have a special need, such as a disability, you can request an appointment. Free tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free tax Apply for an Employer Identification Number (EIN). Free tax Go to IRS. Free tax gov and enter Apply for an EIN in the search box. Free tax Read the Internal Revenue Code, regulations, or other official guidance. Free tax Read Internal Revenue Bulletins. Free tax Sign up to receive local and national tax news and more by email. Free tax Just click on “subscriptions” above the search box on IRS. Free tax gov and choose from a variety of options. Free tax Phone. Free tax    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free tax Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free tax gov, or download the IRS2Go app. Free tax Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax Most VITA and TCE sites offer free electronic filing. Free tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free tax Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free tax If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax Note, the above information is for our automated hotline. Free tax Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free tax You should receive your order within 10 business days. Free tax Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free tax If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free tax These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free tax Walk-in. Free tax   You can find a selection of forms, publications and services — in-person. Free tax Products. Free tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax Services. Free tax You can walk in to your local TAC for face-to-face tax help. Free tax An employee can answer questions about your tax account or help you set up a payment plan. Free tax Before visiting, use the Office Locator tool on IRS. Free tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free tax Mail. Free tax   You can send your order for forms, instructions, and publications to the address below. Free tax You should receive a response within 10 business days after your request is received. Free tax Internal Revenue Service 1201 N. Free tax Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free tax The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free tax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free tax You face (or your business is facing) an immediate threat of adverse action. Free tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free tax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free tax Here's why we can help: TAS is an independent organization within the IRS. Free tax Our advocates know how to work with the IRS. Free tax Our services are free and tailored to meet your needs. Free tax We have offices in every state, the District of Columbia, and Puerto Rico. Free tax   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free tax   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free tax Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free tax Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax Sample W-2 Form This image is too large to be displayed in the current screen. Free tax Please click the link to view the image. Free tax Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 28-Mar-2014

The Free Tax

Free tax Index A Accelerated Cost Recovery System (ACRS), MACRS Depreciation (see also Modified Accelerated Cost Recovery System (MACRS)) Effective date, Depreciation Methods Accounting methods Accrual method, Accrual method. Free tax Cash method, Cash method. Free tax Change of method, Changing your accounting method. Free tax Constructive receipt of income, Cash method. Free tax , More information. Free tax Accrual method taxpayers, Accrual method. Free tax ACRS (Accelerated Cost Recovery System) Effective date, Depreciation Methods Active participation, Active participation. Free tax Activities not for profit, Duplex. Free tax Additions to property, Additions or improvements to property. Free tax (see also Improvements) Basis, Increases to basis. Free tax , Additions or improvements. Free tax MACRS recovery period, Additions or improvements to property. Free tax Adjusted basis MACRS depreciation, Adjusted Basis Adjusted gross income (AGI) Modified (see Modified adjusted gross income (MAGI)) Advance rent, Advance rent. Free tax Security deposits, Security deposits. Free tax Advertising, Types of Expenses Allocation of expenses Change of property to rental use, Payments added to capital account. Free tax How to divide expenses, Dividing Expenses Part of property rented, Renting Part of Property, How to divide expenses. Free tax Personal use of rental property, Personal use of rental property. Free tax , Personal Use of Dwelling Unit (Including Vacation Home) Alternative Depreciation System (ADS) Election of, Electing ADS MACRS, MACRS Depreciation, Table 2-2d. Free tax Alternative minimum tax (AMT) Accelerated depreciation methods, Alternative minimum tax (AMT). Free tax Amended returns, Filing an amended return. Free tax Apartments Basement apartments, Examples. Free tax Dwelling units, Dwelling unit. Free tax Appraisal fees, Settlement fees and other costs. Free tax Assessments for maintenance, Assessments for local improvements. Free tax Assessments, local (see Local assessments) Assistance (see Tax help) Assumption of mortgage, Assumption of a mortgage. Free tax Attorneys' fees, Settlement fees and other costs. Free tax , Increases to basis. Free tax Automobiles MACRS recovery periods, Property Classes Under GDS B Basis Adjusted basis, Adjusted Basis Assessments for local improvements, Assessments for local improvements. Free tax Basis other than cost, Basis Other Than Cost Cost basis, Cost Basis Decreases to, Decreases to basis. Free tax Deductions Capitalization of costs vs. Free tax , Deducting vs. Free tax capitalizing costs. Free tax Not greater than basis, Cost or Other Basis Fully Recovered Fair market value, Fair market value. Free tax Increases to, Increases to basis. Free tax MACRS depreciable basis, Basis of Depreciable Property Property changed to rental use, Basis of Property Changed to Rental Use C Capital expenditures Deductions vs. Free tax effect on basis, Deducting vs. Free tax capitalizing costs. Free tax Local benefit taxes, Local benefit taxes. Free tax Mortgages, payments to obtain, Expenses paid to obtain a mortgage. Free tax Cars MACRS recovery periods, Property Classes Under GDS Cash method taxpayers, Cash method. Free tax Casualty losses, Exception for Rental Real Estate With Active Participation Change of accounting method, Changing your accounting method. Free tax Charitable contributions Use of property, Donation of use of the property. Free tax Cleaning and maintenance, Types of Expenses Closing costs, Settlement fees and other costs. Free tax Commissions, Types of Expenses Computers MACRS recovery periods, Property Classes Under GDS Condominiums, Condominiums, Dwelling unit. Free tax Constructive receipt of income, Cash method. Free tax , More information. Free tax Cooperative housing, Cooperative apartments. Free tax , Cooperatives, Dwelling unit. Free tax Cost basis, Cost Basis Credit reports, Settlement fees and other costs. Free tax Credits Residential energy credits, Decreases to basis. Free tax D Days of personal use, What is a day of personal use? Days used for repairs and maintenance, Days used for repairs and maintenance. Free tax Deductions Capitalizing costs vs. Free tax effect on basis, Deducting vs. Free tax capitalizing costs. Free tax Depreciation (see Depreciation) Limitations on, Form 4562. Free tax Passive activity losses (see Passive activity) Depreciation, Depreciation of Rental Property, Changing your accounting method. Free tax Alternative Depreciation System (ADS) (see Modified Accelerated Cost Recovery System (MACRS)) Basis (see Basis) Change of accounting method, Changing your accounting method. Free tax Change of property to rental use, Property Changed to Rental Use Claiming correct amount of, Claiming the Correct Amount of Depreciation Declining balance method, Depreciation Methods Duration of property expected to last more than one year, What Rental Property Can Be Depreciated? Eligible property, What Rental Property Can Be Depreciated? First-year expensing, Section 179 deduction. Free tax MACRS (see Modified Accelerated Cost Recovery System (MACRS)) Methods, Depreciation Methods, Figuring Your Depreciation Deduction Ownership of property, What Rental Property Can Be Depreciated?, Property you own. Free tax Rental expense, Depreciation. Free tax Rented property, Rented property. Free tax Section 179 deduction, Section 179 deduction. Free tax Special depreciation allowances, Claiming the Special Depreciation Allowance Straight line method, Depreciation Methods Useful life, What Rental Property Can Be Depreciated?, Property having a determinable useful life. Free tax Vacant rental property, Vacant rental property. Free tax Discount, bonds and notes issued at (see Original issue discount (OID)) Dividing of expenses (see Allocation of expenses) Dwelling units Definition, Dwelling unit. Free tax Fair rental price, Fair rental price. Free tax Personal use of, Personal Use of Dwelling Unit (Including Vacation Home), What is a day of personal use? E Easements, Decreases to basis. Free tax Equipment rental expense, Rental of equipment. Free tax F Fair market value (FMV), Fair market value. Free tax Fair rental price, Dividing Expenses, Fair rental price. Free tax Fees Loan origination fees, Points, Settlement fees and other costs. Free tax Points (see Points) Settlement fees and other costs, Settlement fees and other costs. Free tax Tax return preparation fees, Legal and other professional fees. Free tax First-year expensing, Section 179 deduction. Free tax Form 1040 Not rented for profit income, Where to report. Free tax Part of property rented, Renting Part of Property Rental income and expenses, Reporting Rental Income, Expenses, and Losses Schedule E, Schedule E (Form 1040) Form 1098 Mortgage interest, Form 1098, Mortgage Interest Statement. Free tax Form 4684 Casualties and thefts, How to report. Free tax Form 4797 Sales of business property, How to report. Free tax Form 8582 Passive activity losses, Form 8582. Free tax , Form 8582 not required. Free tax Free tax services, Free help with your tax return. Free tax G Gains and losses At-risk rules, At-Risk Rules Casualty and theft losses, Exception for Rental Real Estate With Active Participation Limits on rental losses, Form 4562. Free tax Passive activity losses, Passive Activity Limits Rental real estate activities, Exception for Rental Real Estate With Active Participation Sale of rental property, Sale or exchange of rental property. Free tax , How to report. Free tax General depreciation system (GDS) (see Modified Accelerated Cost Recovery System (MACRS)) H Help (see Tax help) Home Main home, Main home. Free tax Use as rental property (see Use of home) I Improvements, Table 1-1. Free tax Examples of Improvements (see also Repairs) Assessments for local improvements, Assessments for local improvements. Free tax Basis, Increases to basis. Free tax , Additions or improvements. Free tax Depreciation of rented property, Rented property. Free tax MACRS recovery period, Additions or improvements to property. Free tax Insurance, Types of Expenses Casualty or theft loss payments, Decreases to basis. Free tax Change of property to rental use, Property Changed to Rental Use Fire insurance premiums, cost basis, Settlement fees and other costs. Free tax Part of property rented, Renting Part of Property Premiums paid in advance, Insurance premiums paid in advance. Free tax Title insurance, cost basis, Settlement fees and other costs. Free tax Interest payments, Interest expense. Free tax (see also Mortgages) Loan origination fees, Points Rental expenses, Types of Expenses L Land Cost basis, Separating cost of land and buildings. Free tax Depreciation, Land. Free tax Leases Cancellation payments, Canceling a lease. Free tax Equipment leasing, Rental of equipment. Free tax Limits Passive activity losses and credits, Passive Activity Limits Rental losses, Limits on Rental Losses Loans Assumption fees, Settlement fees and other costs. Free tax Charges connected with getting or refinancing, cost basis, Settlement fees and other costs. Free tax Low or no interest, Loans with low or no interest. Free tax Origination fees, Points Local assessments, Assessments for local improvements. Free tax Losses (see Gains and losses) M Missing children, photographs of, Reminders Modified Accelerated Cost Recovery System (MACRS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Additions or improvements to property, Additions or improvements to property. Free tax Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Basis other than cost, Basis Other Than Cost Conventions, Conventions Cost basis, Cost Basis Depreciable basis, Basis of Depreciable Property Effective date, Depreciation Methods Excluded property, Excluded Property General Depreciation System (GDS), MACRS Depreciation, Property Classes Under GDS, Figuring Your Depreciation Deduction Nonresidential rental property, Property Classes Under GDS Property used in rental activities (Table 2-1), Table 2-1. Free tax MACRS Recovery Periods for Property Used in Rental Activities Recovery periods, Table 2-1. Free tax MACRS Recovery Periods for Property Used in Rental Activities, 5-, 7-, or 15-year property. Free tax Residential rental property, Property Classes Under GDS, Residential rental property. Free tax Special depreciation allowances, Claiming the Special Depreciation Allowance Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Free tax Mortgages, Expenses paid to obtain a mortgage. Free tax Assumption of, cost basis, Assumption of a mortgage. Free tax Change of property to rental use, Property Changed to Rental Use End of, OID, Loan or mortgage ends. Free tax Interest, Interest expense. Free tax , Property Changed to Rental Use, Renting Part of Property Mortgage insurance premiums, Settlement fees and other costs. Free tax Part of property rented, Renting Part of Property N Nonresidential real property, Property Classes Under GDS Not-for-profit activities, Duplex. Free tax O Original issue discount (OID), Points, Loan or mortgage ends. Free tax P Part interest Expenses, Part interest. Free tax Income, Part interest. Free tax Passive activity Maximum special allowance, Maximum special allowance. Free tax Personal property Rental income from, Property or services. Free tax Personal use of rental property, Payments added to capital account. Free tax , Personal Use of Dwelling Unit (Including Vacation Home) (see also Property changed to rental use) Placed-in-service date, Placed in Service Points, Types of Expenses, Points, Settlement fees and other costs. Free tax Pre-rental expenses, Pre-rental expenses. Free tax Principal residence (see Home) Profit, property not rented for, Duplex. Free tax Property changed to rental use, Payments added to capital account. Free tax Basis, Basis of Property Changed to Rental Use Publications (see Tax help) R Real estate professionals, Real estate professionals. Free tax Real estate taxes, Real estate taxes. Free tax Real property trades or businesses, Real property trades or businesses. Free tax Recordkeeping requirements Travel and transportation expenses, Local transportation expenses. Free tax , Travel expenses. Free tax Recovery periods, Property Classes Under GDS Rent, Settlement fees and other costs. Free tax Advance rent, Advance rent. Free tax Fair price, Fair rental price. Free tax Rental expenses, Rental Expenses Advertising, Types of Expenses Allocation between rental and personal uses, Dividing Expenses Change of property to rental use, Property Changed to Rental Use Cleaning and maintenance, Types of Expenses Commissions, Types of Expenses Depreciation, Depreciation. Free tax Dwelling unit used as home, Dwelling Unit Used as a Home Equipment rental, Rental of equipment. Free tax Home, property also used as, Rental of property also used as your home. Free tax Improvements, Table 1-1. Free tax Examples of Improvements Insurance, Types of Expenses, Insurance premiums paid in advance. Free tax Interest payments, Types of Expenses, Interest expense. Free tax Local transportation expenses, Types of Expenses, Local transportation expenses. Free tax Part of property rented, Renting Part of Property Points, Types of Expenses, Points Pre-rental expenses, Pre-rental expenses. Free tax Rental payments, Types of Expenses Repairs, Types of Expenses, Repairs and Improvements Sale of property, Vacant while listed for sale. Free tax Tax return preparation fees, Legal and other professional fees. Free tax Taxes, Types of Expenses Tenant, paid by, Expenses paid by tenant. Free tax Travel expenses, Types of Expenses Utilities, Types of Expenses Vacant rental property, Vacant rental property. Free tax Rental income Advance rent, Advance rent. Free tax Cancellation of lease payments, Canceling a lease. Free tax Dwelling unit used as home, Dwelling Unit Used as a Home Lease with option to buy, Lease with option to buy. Free tax Not rented for profit, Not Rented for Profit Part interest, Part interest. Free tax Property received from tenant, Property or services. Free tax Reporting, Accrual method. Free tax , Which Forms To Use Security deposit, Security deposits. Free tax Services received from tenant, Property or services. Free tax Uncollected rent, Uncollected rent. Free tax Used as home, Rental of property also used as your home. Free tax Rental losses, Exception for Rental Real Estate With Active Participation (see also Gains and losses) (see also Passive activity) Repairs, Types of Expenses, Repairs and Improvements (see also Improvements) Assessments for maintenance, Assessments for local improvements. Free tax Personal use of rental property exception for days used for repairs and maintenance, Days used for repairs and maintenance. Free tax S Sale of property Expenses, Vacant while listed for sale. Free tax Gain or loss, Sale or exchange of rental property. Free tax , How to report. Free tax Main home, Sale of main home used as rental property. Free tax Section 179 deductions, Section 179 deduction. Free tax Security deposits, Security deposits. Free tax Settlement fees, Settlement fees and other costs. Free tax Shared equity financing agreements, Shared equity financing agreement. Free tax Special depreciation allowances, Claiming the Special Depreciation Allowance Spouse Material participation, Participating spouse. Free tax Standard mileage rates, Local transportation expenses. Free tax Surveys, Settlement fees and other costs. Free tax T Tables and figures Improvements, examples of (Table 1-1), Table 1-1. Free tax Examples of Improvements MACRS optional tables (Table 2-2d), Table 2-2d. Free tax MACRS optional tables (Tables 2-2a, 2-2b, and 2-2c), Tables 2-2a, 2-2b, and 2-2c. Free tax MACRS recovery periods for property used in rental activities (Table 2-1), Table 2-1. Free tax MACRS Recovery Periods for Property Used in Rental Activities Tax credits Residential energy credits, effect on basis, Decreases to basis. Free tax Tax help, How To Get Tax Help Tax return preparation fees, Legal and other professional fees. Free tax Taxes Deduction of, Types of Expenses Local benefit taxes, Local benefit taxes. Free tax Real estate taxes, Real estate taxes. Free tax Transfer taxes, Settlement fees and other costs. Free tax Theft losses, Theft. Free tax Title insurance, Settlement fees and other costs. Free tax Transfer taxes, Settlement fees and other costs. Free tax Travel and transportation expenses Local transportation expenses, Types of Expenses, Local transportation expenses. Free tax Recordkeeping, Travel expenses. Free tax Rental expenses, Types of Expenses Standard mileage rate, Local transportation expenses. Free tax U Uncollected rent Income, Uncollected rent. Free tax Use of home Before or after renting, Days used as a main home before or after renting. Free tax Change to rental use, Property Changed to Rental Use Days of personal use, What is a day of personal use? Fair rental price, Fair rental price. Free tax Passive activity rules exception, Exception for Personal Use of Dwelling Unit Personal use as dwelling unit, Personal Use of Dwelling Unit (Including Vacation Home) Utilities, Types of Expenses, Increases to basis. Free tax V Vacant rental property, Vacant rental property. Free tax Vacation homes Dwelling unit, Dwelling unit. Free tax Fair rental price, Fair rental price. Free tax Personal use of, Personal Use of Dwelling Unit (Including Vacation Home) Valuation Fair market value, Fair market value. Free tax Prev  Up     Home   More Online Publications