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How Do I File My 2010 Tax Return

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How Do I File My 2010 Tax Return

How do i file my 2010 tax return 27. How do i file my 2010 tax return   Beneficios Tributarios para Estudios Relacionados con el Trabajo Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. How do i file my 2010 tax return Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación Qué Hay de Nuevo Tarifa estándar por milla. How do i file my 2010 tax return  Por lo general, si reclama una deducción de negocios por estudios relacionados con el trabajo y maneja su automóvil a la escuela y de vuelta a casa, la cantidad que puede deducir por las millas recorridas desde el 1 de enero de 2013 al 31 de diciembre de 2013 es 56½ centavos por milla. How do i file my 2010 tax return Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. How do i file my 2010 tax return Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. How do i file my 2010 tax return Para reclamar tal deducción, tiene que: Detallar las deducciones en el Anexo A (Formulario 1040) si es empleado; Presentar el Anexo C (Formulario 1040), Anexo C-EZ (Formulario 1040) o el Anexo F (Formulario 1040) si trabaja por cuenta propia y Tener gastos de estudios calificados explicados bajo Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción . How do i file my 2010 tax return Si es empleado y puede detallar las deducciones, tal vez pueda reclamar una deducción por los gastos pagados por estudios que se relacionen con el trabajo. How do i file my 2010 tax return Su deducción será la cantidad total de sus gastos de estudios relacionados con el trabajo que reúnen los requisitos más otros gastos relacionados con el trabajo y ciertos gastos misceláneos (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) que sea mayor que el 2% de sus ingresos brutos ajustados (AGI, por sus siglas en inglés). How do i file my 2010 tax return Vea el capítulo 28. How do i file my 2010 tax return Si trabaja por cuenta propia, deduciría los gastos de estudios relacionados con el trabajo que reúnen los requisitos directamente de sus ingresos del trabajo por cuenta propia. How do i file my 2010 tax return Los gastos de estudios relacionados con el trabajo también podrían darle derecho a otros beneficios tributarios, tales como el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje (vea el capítulo 35). How do i file my 2010 tax return Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. How do i file my 2010 tax return Asimismo, debe tomar en consideración que es posible que sus gastos de estudios relacionados con el trabajo le podrían dar derecho a reclamar más de un beneficio tributario. How do i file my 2010 tax return Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. How do i file my 2010 tax return Cuando calcule sus impuestos, tal vez desee comparar estos beneficios tributarios para elegir el (los) método(s) mediante el (los) cual(es) obtenga el menor impuesto por pagar. How do i file my 2010 tax return Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 2106 Employee Business Expenses (Gastos de negocios del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocios del empleado no reembolsados), en inglés Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Puede deducir como gastos de negocio los costos de estudios relacionados con el trabajo si éstos reúnen los requisitos de la deducción. How do i file my 2010 tax return Éstos son estudios que cumplen al menos uno de los dos siguientes requisitos: Su empleador o la ley requiere dichos estudios para mantener su sueldo, situación o trabajo actual. How do i file my 2010 tax return Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. How do i file my 2010 tax return Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. How do i file my 2010 tax return No obstante, aun si sus estudios cumplen uno o ambos de los requisitos anteriores, no se considera que dichos estudios estén relacionados con el trabajo ni que reúnen los requisitos de la deducción si: Se requieren para satisfacer los requisitos mínimos de educación de su oficio o negocio actual o Forman parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. How do i file my 2010 tax return Puede deducir los costos de los estudios relacionados con el trabajo que reúnen los requisitos de la deducción como gasto de negocios incluso si, al completar dichos estudios, tiene la posibilidad de obtener un título universitario. How do i file my 2010 tax return Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. How do i file my 2010 tax return Estudios Requeridos por el Empleador o por Ley Una vez que haya cumplido los requisitos mínimos de educación para su trabajo, es posible que su empleador o la ley le exija seguir sus estudios. How do i file my 2010 tax return Se considera que dichos estudios adicionales son estudios relacionados con el trabajo que reúnen los requisitos si se cumplen los tres siguientes requisitos: Se requieren para que mantenga su sueldo, situación o trabajo actual; El requisito sirve un propósito legítimo (bona fide) comercial de su empleador y Los estudios no forman parte de un programa que lo capacitará para un nuevo oficio o negocio. How do i file my 2010 tax return Si completa más estudios de los requeridos por su empleador o la ley, estos estudios adicionales sólo pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción si mantienen o mejoran las destrezas requeridas en su trabajo actual. How do i file my 2010 tax return Vea Estudios para Mantener o Mejorar Destrezas , más adelante. How do i file my 2010 tax return Ejemplo. How do i file my 2010 tax return Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. How do i file my 2010 tax return Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. How do i file my 2010 tax return Si los cursos no lo capacitarán para un nuevo oficio o negocio, entonces serán estudios relacionados con el trabajo que reúnen los requisitos, incluso si en el futuro recibe una maestría y un aumento de sueldo debido a estos estudios adicionales. How do i file my 2010 tax return Estudios para Mantener o Mejorar Destrezas Si su empleador o la ley no requiere estudios, éstos pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si mantienen o mejoran las destrezas necesarias en su trabajo actual. How do i file my 2010 tax return Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. How do i file my 2010 tax return Ejemplo. How do i file my 2010 tax return Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. How do i file my 2010 tax return Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. How do i file my 2010 tax return Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. How do i file my 2010 tax return Mantenimiento de destrezas versus capacitación para un empleo nuevo. How do i file my 2010 tax return   Los estudios para mantener o mejorar destrezas que se requieren en su trabajo actual no son estudios que reúnen los requisitos de la deducción si también lo capacitarán para un nuevo oficio o negocio. How do i file my 2010 tax return Estudios durante ausencia temporal. How do i file my 2010 tax return   Si deja de trabajar durante un año o menos para cursar estudios con el fin de mantener o mejorar las destrezas necesarias en su trabajo actual y luego regresa a su trabajo y desempeña las mismas labores generales, su ausencia se considera temporal. How do i file my 2010 tax return Los estudios cursados durante una ausencia temporal son estudios relacionados con el trabajo que cumplen los requisitos de la deducción si mantienen o mejoran las destrezas necesarias en su trabajo actual. How do i file my 2010 tax return Ejemplo. How do i file my 2010 tax return Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. How do i file my 2010 tax return Si regresa a trabajar en investigación en biología después de concluir los cursos, los estudios se relacionan con su trabajo actual incluso si no regresa a trabajar para el mismo empleador. How do i file my 2010 tax return Estudios durante ausencia indefinida. How do i file my 2010 tax return   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. How do i file my 2010 tax return Se considera que los estudios cursados durante una ausencia indefinida, aun si mantienen o mejoran las destrezas necesarias en el trabajo del cual se ausenta, lo capacitan para un nuevo oficio o negocio. How do i file my 2010 tax return Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. How do i file my 2010 tax return Estudios para Satisfacer los Requisitos Mínimos Los estudios necesarios para cumplir los requisitos mínimos de educación para su oficio o negocio actual no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. How do i file my 2010 tax return Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. How do i file my 2010 tax return Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. How do i file my 2010 tax return Esto significa que si los requisitos mínimos cambian después de que haya sido contratado, los estudios necesarios para satisfacer los nuevos requisitos pueden ser estudios que reúnen los requisitos de la deducción. How do i file my 2010 tax return No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. How do i file my 2010 tax return Ejemplo 1. How do i file my 2010 tax return Es estudiante de ingeniería a tiempo completo. How do i file my 2010 tax return Aunque no ha recibido su título o certificación, trabaja a tiempo parcial como ingeniero en una empresa que lo contratará como ingeniero a tiempo completo después de que finalice sus estudios universitarios. How do i file my 2010 tax return Aunque sus cursos universitarios de ingeniería mejoran sus destrezas en su trabajo actual, también se requieren para cumplir los requisitos laborales mínimos para contratar a un ingeniero a tiempo completo. How do i file my 2010 tax return Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How do i file my 2010 tax return Ejemplo 2. How do i file my 2010 tax return Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. How do i file my 2010 tax return Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. How do i file my 2010 tax return Estos cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción porque ya ha cumplido los requisitos mínimos vigentes al momento de su contratación. How do i file my 2010 tax return Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. How do i file my 2010 tax return El requisito es el título universitario o la cantidad mínima de horas de estudio universitario que suele exigirse para la contratación de una persona para dicho cargo. How do i file my 2010 tax return Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. How do i file my 2010 tax return La determinación de si usted es miembro del cuerpo docente de una institución educativa tiene que ser hecha en base de las prácticas particulares de dicha institución. How do i file my 2010 tax return Por lo general, se le considerará miembro del cuerpo docente si se da una o más de las siguientes condiciones: Es profesor titular o catedrático. How do i file my 2010 tax return Sus años de servicio se acreditan para obtener el cargo académico o cátedra. How do i file my 2010 tax return Tiene un voto en las decisiones del cuerpo docente. How do i file my 2010 tax return Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. How do i file my 2010 tax return Ejemplo 1. How do i file my 2010 tax return La ley en el estado donde vive exige que los maestros novatos de escuela secundaria tengan un título universitario, incluidos 10 cursos de educación profesional. How do i file my 2010 tax return Asimismo, para mantener su trabajo, un maestro tiene que realizar un quinto año de capacitación dentro de un plazo de 10 años a partir de la fecha de contratación. How do i file my 2010 tax return Si la escuela empleadora certifica ante el Departamento de Educación estatal que no puede encontrar maestros calificados, la escuela puede contratar a personas con sólo 3 años de estudios universitarios. How do i file my 2010 tax return No obstante, para mantener su trabajo, estos maestros tienen que obtener un título universitario y completar los cursos de educación profesional requeridos dentro de un plazo de 3 años. How do i file my 2010 tax return De acuerdo con lo anterior, el título universitario, incluya o no los 10 cursos de educación profesional, se considera el requisito mínimo de educación para calificar como maestro en el estado donde vive. How do i file my 2010 tax return Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. How do i file my 2010 tax return El quinto año de capacitación se considera estudios relacionados con el trabajo que reúnen los requisitos de la deducción a menos que forme parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. How do i file my 2010 tax return Figura 27–A. How do i file my 2010 tax return ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. How do i file my 2010 tax return Figura 27−A. How do i file my 2010 tax return ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. How do i file my 2010 tax return Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. How do i file my 2010 tax return Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How do i file my 2010 tax return Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. How do i file my 2010 tax return Ejemplo 3. How do i file my 2010 tax return Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. How do i file my 2010 tax return Los cursos que tome para lograr un título (incluso en el campo de enseñanza) no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How do i file my 2010 tax return Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. How do i file my 2010 tax return Ejemplo 4. How do i file my 2010 tax return Tiene un título universitario y trabaja como instructor temporal en una universidad. How do i file my 2010 tax return Al mismo tiempo, toma cursos de posgrado para obtener un título superior. How do i file my 2010 tax return Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. How do i file my 2010 tax return Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. How do i file my 2010 tax return No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. How do i file my 2010 tax return Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How do i file my 2010 tax return Licencia en un nuevo estado. How do i file my 2010 tax return   Una vez que haya cumplido los requisitos mínimos de educación para maestros de su estado, se considera que ha cumplido los requisitos mínimos de educación en todos los estados. How do i file my 2010 tax return Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. How do i file my 2010 tax return Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. How do i file my 2010 tax return Ya ha cumplido los requisitos mínimos de educación para enseñar. How do i file my 2010 tax return Enseñar en otro estado no constituye un nuevo oficio o negocio. How do i file my 2010 tax return Ejemplo. How do i file my 2010 tax return Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. How do i file my 2010 tax return Se muda al Estado B y lo contratan inmediatamente como maestro. How do i file my 2010 tax return Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. How do i file my 2010 tax return Estos cursos adicionales son estudios relacionados con el trabajo que reúnen los requisitos de la deducción debido a que el puesto de maestro en el Estado B implica el mismo tipo de trabajo general para el cual reunía los requisitos en el Estado A. How do i file my 2010 tax return Estudios que lo Capacitan para un Nuevo Oficio o Negocio Los estudios que forman parte de un programa de estudios a fin de capacitarlo para un nuevo oficio o negocio no están relacionados con el trabajo y no reúnen los requisitos de la deducción. How do i file my 2010 tax return Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. How do i file my 2010 tax return Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. How do i file my 2010 tax return Ejemplo 1. How do i file my 2010 tax return Es contador. How do i file my 2010 tax return Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. How do i file my 2010 tax return Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. How do i file my 2010 tax return Aun si su intención no es ser abogado, los estudios no reúnen los requisitos de la deducción debido a que el título en derecho lo capacitará para un nuevo oficio o negocio. How do i file my 2010 tax return Ejemplo 2. How do i file my 2010 tax return Es médico de medicina general. How do i file my 2010 tax return Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. How do i file my 2010 tax return El curso no lo capacita para una nueva profesión. How do i file my 2010 tax return Se considera que está relacionado con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas requeridas en su profesión actual. How do i file my 2010 tax return Ejemplo 3. How do i file my 2010 tax return Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. How do i file my 2010 tax return El programa lo capacitará para practicar el psicoanálisis. How do i file my 2010 tax return La formación en psicoanálisis no lo capacitará para una nueva profesión. How do i file my 2010 tax return Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. How do i file my 2010 tax return Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Los cursos de preparación para el examen de reválida para ejercer la abogacía o el examen para contadores públicos autorizados (CPA, por sus siglas en inglés) no son estudios relacionados con el trabajo que cumplan los requisitos. How do i file my 2010 tax return Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. How do i file my 2010 tax return Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. How do i file my 2010 tax return Un cambio de deberes de cualquiera de las siguientes maneras no se considera un cambio a una nueva ocupación: Maestro de escuela primaria a maestro de escuela secundaria. How do i file my 2010 tax return Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. How do i file my 2010 tax return Maestro a consejero académico. How do i file my 2010 tax return Maestro a administrador escolar. How do i file my 2010 tax return Qué Gastos se Pueden Deducir Si sus estudios satisfacen los requisitos descritos anteriormente en Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , por lo general, puede deducir sus gastos de estudios como gastos de negocios. How do i file my 2010 tax return Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. How do i file my 2010 tax return No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. How do i file my 2010 tax return Gastos deducibles. How do i file my 2010 tax return   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. How do i file my 2010 tax return Ciertos costos de transporte y viajes. How do i file my 2010 tax return Otros gastos de estudios, como costos de investigación y de procesamiento de palabras (mecanografía) al escribir un ensayo o tésis como parte de un programa de estudios. How do i file my 2010 tax return Gastos no deducibles. How do i file my 2010 tax return   No puede deducir sus gastos personales o de capital. How do i file my 2010 tax return Por ejemplo, no puede deducir el valor en dólares de un período de vacaciones o permiso anual (vacaciones remuneradas) que toma para asistir a clases. How do i file my 2010 tax return Esta cantidad es un gasto personal. How do i file my 2010 tax return Reembolso no reclamado. How do i file my 2010 tax return   Aun si no reclama reembolsos a los que tiene derecho a recibir de su empleador, no puede deducir los gastos correspondientes a ese reembolso no reclamado. How do i file my 2010 tax return Ejemplo. How do i file my 2010 tax return Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. How do i file my 2010 tax return Usted no presenta un vale y no se los reembolsan. How do i file my 2010 tax return Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. How do i file my 2010 tax return Gastos de Transporte Si sus estudios reúnen los requisitos, puede deducir los costos de transporte locales en los que tiene que incurrir para viajar directamente del trabajo a la escuela. How do i file my 2010 tax return Si tiene un trabajo habitual y asiste a la escuela de forma temporal, también puede deducir los costos de regreso de la escuela a su domicilio. How do i file my 2010 tax return Asistencia temporal. How do i file my 2010 tax return   Asiste a la escuela de manera temporal si alguna de las siguientes situaciones corresponde a su caso: Se espera de manera realista que su asistencia a la escuela dure 1 año o menos y en realidad dura 1 año o menos. How do i file my 2010 tax return Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente es factible que dure más de 1 año. How do i file my 2010 tax return Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. How do i file my 2010 tax return Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. How do i file my 2010 tax return Asistencia no temporal. How do i file my 2010 tax return   No asiste a la escuela de manera temporal si alguna de las siguientes situaciones le corresponde: Se espera de manera realista que su asistencia a la escuela dure más de 1 año. How do i file my 2010 tax return No importa cuánto tiempo de hecho asista. How do i file my 2010 tax return Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente se espera que dure más de 1 año. How do i file my 2010 tax return Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. How do i file my 2010 tax return Gastos de Transporte Deducibles Si trabaja de manera habitual y se dirige directamente de su domicilio a la escuela de manera temporal, puede deducir los costos del viaje de ida y regreso entre su domicilio y la escuela. How do i file my 2010 tax return Esto es aplicable sin importar la ubicación de dicho lugar, la distancia recorrida o si asiste a cursos en dicho lugar en días no laborables. How do i file my 2010 tax return Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. How do i file my 2010 tax return Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. How do i file my 2010 tax return Ejemplo 1. How do i file my 2010 tax return Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. How do i file my 2010 tax return Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. How do i file my 2010 tax return Dado que asiste a una escuela de forma temporal, puede deducir sus gastos diarios de transporte de ida y regreso entre su domicilio y la escuela. How do i file my 2010 tax return Esto es aplicable independientemente de la distancia recorrida. How do i file my 2010 tax return Ejemplo 2. How do i file my 2010 tax return Suponga que se dan los mismos hechos que en el Ejemplo 1, salvo que algunas noches se dirige directamente del trabajo a la escuela y luego a su domicilio. How do i file my 2010 tax return Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. How do i file my 2010 tax return Ejemplo 3. How do i file my 2010 tax return Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a la escuela durante 9 meses todos los sábados, los cuales no son días laborables. How do i file my 2010 tax return Dado que asiste a la escuela de manera temporal, puede deducir sus gastos de transporte de ida y regreso entre su casa y la escuela. How do i file my 2010 tax return Ejemplo 4. How do i file my 2010 tax return Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a clases dos veces a la semana durante 15 meses. How do i file my 2010 tax return Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. How do i file my 2010 tax return Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. How do i file my 2010 tax return Si del trabajo se dirige a su casa y luego a la escuela y regresa a su casa, sus gastos de transporte no pueden ser mayores que los gastos en los que hubiese incurrido de haber viajado directamente del trabajo a la escuela. How do i file my 2010 tax return Uso de su automóvil. How do i file my 2010 tax return   Si usa su automóvil (propio o arrendado) para viajar a la escuela, puede deducir sus gastos reales o utilizar la tarifa estándar de millaje para calcular la cantidad que puede deducir. How do i file my 2010 tax return La tarifa estándar por millas recorridas desde el 1 de enero de 2013 hasta el 31 de diciembre de 2013 es 56½ centavos por milla. How do i file my 2010 tax return Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. How do i file my 2010 tax return Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. How do i file my 2010 tax return Gastos de Viaje Puede deducir gastos de viajes, comidas (vea Límite del 50% del costo de comidas , más adelante) y alojamiento si viaja de un día a otro principalmente para realizar estudios con derecho a deducción relacionados con el trabajo. How do i file my 2010 tax return Los gastos de viaje para estudios relacionados con el trabajo que reúnen los requisitos de la deducción reciben el mismo trato tributario que los gastos de viaje para otros propósitos de negocios del empleado. How do i file my 2010 tax return Para más información, vea el capítulo 26. How do i file my 2010 tax return No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. How do i file my 2010 tax return Viajes principalmente con fines personales. How do i file my 2010 tax return   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. How do i file my 2010 tax return Sólo puede deducir sus gastos de alojamiento y el 50% de sus gastos de comidas durante el período en el que asista a actividades de educación que reúnen los requisitos. How do i file my 2010 tax return   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. How do i file my 2010 tax return Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. How do i file my 2010 tax return Si dedica más tiempo a actividades personales, el viaje se considera principalmente para estudios sólo si puede demostrar una razón importante y no personal de por qué viajó a un lugar específico. How do i file my 2010 tax return Ejemplo 1. How do i file my 2010 tax return Juan trabaja en Newark, Nueva Jersey. How do i file my 2010 tax return Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. How do i file my 2010 tax return Su razón principal para viajar a Chicago fue el curso. How do i file my 2010 tax return Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. How do i file my 2010 tax return Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. How do i file my 2010 tax return No puede deducir los gastos de transporte de su viaje a Pleasantville. How do i file my 2010 tax return Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. How do i file my 2010 tax return Ejemplo 2. How do i file my 2010 tax return Susana trabaja en Boston. How do i file my 2010 tax return Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. How do i file my 2010 tax return El curso está relacionado con el trabajo y reúne los requisitos de la deducción. How do i file my 2010 tax return Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. How do i file my 2010 tax return El resto del tiempo lo dedicó a actividades personales. How do i file my 2010 tax return Sus razones para tomar el curso en Michigan fueron personales. How do i file my 2010 tax return El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. How do i file my 2010 tax return No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. How do i file my 2010 tax return Puede deducir un cuarto del costo de las comidas (conforme al límite del 50%) y del alojamiento del período en que asistió a la universidad. How do i file my 2010 tax return Ejemplo 3. How do i file my 2010 tax return David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. How do i file my 2010 tax return El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. How do i file my 2010 tax return Durante su estadía, dedicó 8 semanas adicionales a actividades personales. How do i file my 2010 tax return Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. How do i file my 2010 tax return David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. How do i file my 2010 tax return Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. How do i file my 2010 tax return Cruceros y congresos. How do i file my 2010 tax return   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. How do i file my 2010 tax return Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. How do i file my 2010 tax return Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. How do i file my 2010 tax return   Si desea consultar más acerca de los límites de deducciones de gastos de viaje que sean aplicables a cruceros y congresos, vea Luxury Water Travel (Viajes en buques de lujo) y Conventions (Congresos) en el capítulo 1 de la Publicación 463, en inglés. How do i file my 2010 tax return Límite del 50% del costo de comidas. How do i file my 2010 tax return   Sólo puede deducir el 50% del costo de sus comidas cuando viaja fuera de casa para realizar estudios relacionados con el trabajo que reúnan los requisitos de la deducción. How do i file my 2010 tax return No se le pueden haber reembolsado los gastos por las comidas. How do i file my 2010 tax return   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. How do i file my 2010 tax return Viajes con Fines Educativos No puede deducir el costo de sus viajes con fines educativos, incluso si están directamente relacionados con los deberes de su trabajo o negocio. How do i file my 2010 tax return Ejemplo. How do i file my 2010 tax return Usted es maestro de francés. How do i file my 2010 tax return Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. How do i file my 2010 tax return Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. How do i file my 2010 tax return No puede deducir sus gastos de viaje como gastos de estudios. How do i file my 2010 tax return Esto es aplicable aunque haya dedicado la mayor parte del tiempo a aprender francés visitando escuelas y familias francesas, asistiendo a películas u obras de teatro y participando en actividades similares. How do i file my 2010 tax return No se Permiten Beneficios Dobles No se le permite hacer lo siguiente: Deducir los gastos de estudios relacionados con el trabajo como gastos de negocios si deduce estos gastos conforme con cualquier otra disposición de la ley, por ejemplo, la deducción de matrículas y cuotas (vea el capítulo 35). How do i file my 2010 tax return Deducir los gastos de estudios relacionados con el trabajo pagados con fondos de ayuda para los estudios provistos por el empleador, subvención o beca libre de impuestos. How do i file my 2010 tax return Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. How do i file my 2010 tax return Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Si paga gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción con determinados fondos exentos de impuestos, no puede reclamar una deducción por estas cantidades. How do i file my 2010 tax return Tiene que reducir la cantidad de los gastos que reúnen los requisitos por la cantidad de tales gastos que le pueden corresponder a la asistencia para estudios exenta de impuestos. How do i file my 2010 tax return Para más información, vea el capítulo 12 de la Publicación 970, en inglés. How do i file my 2010 tax return La asistencia para estudios exenta de impuestos incluye: La parte exenta de impuestos de becas de estudios y becas de investigación (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de la asistencia para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970, en inglés); Asistencia para estudios destinada a veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no gravable (libre de impuestos) (que no sean regalos o herencias) que reciba como asistencia para los estudios. How do i file my 2010 tax return Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How do i file my 2010 tax return   No reduzca los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción las cantidades pagadas con fondos que el estudiante reciba como: Un pago por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. How do i file my 2010 tax return   Tampoco reduzca la cantidad de los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción por la cantidad de una beca de estudios o beca de investigación declarada como ingreso en la declaración de impuestos del estudiante ni becas que, según lo establecido, no se puedan aplicar a gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How do i file my 2010 tax return Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. How do i file my 2010 tax return Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. How do i file my 2010 tax return Puede determinar el tipo de plan mediante el cual se le reembolsa según la manera en que se declara el reembolso en su Formulario W-2. How do i file my 2010 tax return Para información sobre cómo tratar los reembolsos bajo planes con rendición de cuentas y planes sin rendición de cuentas, vea Reembolsos en el capítulo 26. How do i file my 2010 tax return Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. How do i file my 2010 tax return La siguiente información explica qué formularios tiene que usar para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción. How do i file my 2010 tax return Personas que Trabajan por Cuenta Propia Si trabaja por cuenta propia, declare el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción en el formulario correspondiente que se utilizó para declarar su ingreso de negocio y gastos (generalmente en el Anexo C, C-EZ o F). How do i file my 2010 tax return Si sus gastos de estudios incluyen gastos de automóvil o camión, viajes o comidas, declare estos gastos de la misma forma en la que declara los demás gastos de negocios para esas partidas. How do i file my 2010 tax return Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. How do i file my 2010 tax return Empleados Si es empleado, puede deducir el costo de estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si: No recibió (y no tuvo derecho a recibir) reembolsos de su empleador; Se le reembolsó conforme a un plan sin rendición de cuentas (la cantidad se incluye en el recuadro 1 del Formulario W-2) o Recibió un reembolso conforme a un plan con rendición de cuentas, pero la cantidad recibida fue menor que sus gastos por los cuales usted reclamó un reembolso. How do i file my 2010 tax return Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. How do i file my 2010 tax return Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. How do i file my 2010 tax return Para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción, incluya la cantidad con su deducción para todos los demás gastos de negocios del empleado en la línea 21 del Anexo A (Formulario 1040). How do i file my 2010 tax return (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). How do i file my 2010 tax return Esta deducción (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) está sujeta al límite de ingreso bruto ajustado del 2% aplicable a la mayoría de las deducciones detalladas misceláneas. How do i file my 2010 tax return Vea el capítulo 28. How do i file my 2010 tax return Formulario 2106 o 2106-EZ. How do i file my 2010 tax return   Para calcular su deducción con respecto a los gastos de negocios del empleado, incluidos los estudios relacionados con el trabajo que reúnen los requisitos de la deducción, por lo general tiene que completar el Formulario 2106 o el Formulario 2106-EZ. How do i file my 2010 tax return No se requiere el formulario. How do i file my 2010 tax return   No complete el Formulario 2106 ni el Formulario 2106-EZ si: Las cantidades incluidas en el recuadro 1 de su Formulario W-2 no se consideran reembolsos y No declara gastos de viaje, transporte, comidas o entretenimiento. How do i file my 2010 tax return   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). How do i file my 2010 tax return (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). How do i file my 2010 tax return Uso del Formulario 2106-EZ. How do i file my 2010 tax return   Este formulario es más corto y fácil de usar que el Formulario 2106. How do i file my 2010 tax return Por lo general, puede usar este formulario si: Todos los reembolsos, si los hubiera, se incluyeron en el recuadro 1 de su Formulario W-2 y Utiliza la tarifa estándar por millas si declara gastos de vehículo. How do i file my 2010 tax return   Si no cumple estos dos requisitos, utilice el Formulario 2106. How do i file my 2010 tax return Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Si es artista del espectáculo que reúne los requisitos o funcionario del gobierno estatal (o local) que recibe su pago total o en parte de honorarios, puede deducir el costo de sus estudios relacionado con el trabajo que reúne los requisitos de la deducción como ajuste al ingreso bruto en lugar de una deducción detallada. How do i file my 2010 tax return Incluya el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción junto con todos los demás gastos de negocios del empleado y anote el total en la línea 24 del Formulario 1040. How do i file my 2010 tax return No tiene que detallar sus deducciones en el Anexo A (Formulario 1040) y, por lo tanto, la deducción no está sujeta al límite de ingreso bruto ajustado del 2%. How do i file my 2010 tax return Tiene que completar el Formulario 2106 o 2106-EZ para calcular su deducción, incluso si cumple los requisitos descritos anteriormente bajo No se requiere el formulario . How do i file my 2010 tax return Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. How do i file my 2010 tax return Gastos de Trabajo Relacionados con un Impedimento Si está incapacitado y tiene gastos de trabajo relacionados con un impedimento que sean necesarios para permitirle realizar estudios relacionados con el trabajo, que reúnen los requisitos de la deducción, puede deducir estos gastos en la línea 28 del Anexo A (Formulario 1040). How do i file my 2010 tax return No están sujetos al límite del 2% del ingreso bruto ajustado. How do i file my 2010 tax return Para deducir estos gastos, tiene que completar el Formulario 2106 o 2106-EZ, aun si cumple los requisitos descritos anteriormente en No se requiere el formulario . How do i file my 2010 tax return Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. How do i file my 2010 tax return Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. How do i file my 2010 tax return Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. How do i file my 2010 tax return Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. How do i file my 2010 tax return Prev  Up  Next   Home   More Online Publications
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The How Do I File My 2010 Tax Return

How do i file my 2010 tax return Publication 15-B - Main Content Table of Contents 1. How do i file my 2010 tax return Fringe Benefit OverviewAre Fringe Benefits Taxable? Cafeteria Plans Simple Cafeteria Plans 2. How do i file my 2010 tax return Fringe Benefit Exclusion RulesAccident and Health Benefits Achievement Awards Adoption Assistance Athletic Facilities De Minimis (Minimal) Benefits Dependent Care Assistance Educational Assistance Employee Discounts Employee Stock Options Employer-Provided Cell Phones Group-Term Life Insurance Coverage Health Savings Accounts Lodging on Your Business Premises Meals Moving Expense Reimbursements No-Additional-Cost Services Retirement Planning Services Transportation (Commuting) Benefits Tuition Reduction Working Condition Benefits 3. How do i file my 2010 tax return Fringe Benefit Valuation RulesGeneral Valuation Rule Cents-Per-Mile Rule Commuting Rule Lease Value Rule Unsafe Conditions Commuting Rule 4. How do i file my 2010 tax return Rules for Withholding, Depositing, and ReportingTransfer of property. How do i file my 2010 tax return Amount of deposit. How do i file my 2010 tax return Limitation. How do i file my 2010 tax return Conformity rules. How do i file my 2010 tax return Election not to withhold income tax. How do i file my 2010 tax return How To Get Tax Help 1. How do i file my 2010 tax return Fringe Benefit Overview A fringe benefit is a form of pay for the performance of services. How do i file my 2010 tax return For example, you provide an employee with a fringe benefit when you allow the employee to use a business vehicle to commute to and from work. How do i file my 2010 tax return Performance of services. How do i file my 2010 tax return   A person who performs services for you does not have to be your employee. How do i file my 2010 tax return A person may perform services for you as an independent contractor, partner, or director. How do i file my 2010 tax return Also, for fringe benefit purposes, treat a person who agrees not to perform services (such as under a covenant not to compete) as performing services. How do i file my 2010 tax return Provider of benefit. How do i file my 2010 tax return   You are the provider of a fringe benefit if it is provided for services performed for you. How do i file my 2010 tax return You are considered the provider of a fringe benefit even if a third party, such as your client or customer, provides the benefit to your employee for services the employee performs for you. How do i file my 2010 tax return For example, if, in exchange for goods or services, your customer provides day care services as a fringe benefit to your employees for services they provide for you as their employer, then you are the provider of this fringe benefit even though the customer is actually providing the day care. How do i file my 2010 tax return Recipient of benefit. How do i file my 2010 tax return   The person who performs services for you is considered the recipient of a fringe benefit provided for those services. How do i file my 2010 tax return That person may be considered the recipient even if the benefit is provided to someone who did not perform services for you. How do i file my 2010 tax return For example, your employee may be the recipient of a fringe benefit you provide to a member of the employee's family. How do i file my 2010 tax return Are Fringe Benefits Taxable? Any fringe benefit you provide is taxable and must be included in the recipient's pay unless the law specifically excludes it. How do i file my 2010 tax return Section 2 discusses the exclusions that apply to certain fringe benefits. How do i file my 2010 tax return Any benefit not excluded under the rules discussed in section 2 is taxable. How do i file my 2010 tax return Including taxable benefits in pay. How do i file my 2010 tax return   You must include in a recipient's pay the amount by which the value of a fringe benefit is more than the sum of the following amounts. How do i file my 2010 tax return Any amount the law excludes from pay. How do i file my 2010 tax return Any amount the recipient paid for the benefit. How do i file my 2010 tax return The rules used to determine the value of a fringe benefit are discussed in section 3. How do i file my 2010 tax return   If the recipient of a taxable fringe benefit is your employee, the benefit is subject to employment taxes and must be reported on Form W-2, Wage and Tax Statement. How do i file my 2010 tax return However, you can use special rules to withhold, deposit, and report the employment taxes. How do i file my 2010 tax return These rules are discussed in section 4. How do i file my 2010 tax return   If the recipient of a taxable fringe benefit is not your employee, the benefit is not subject to employment taxes. How do i file my 2010 tax return However, you may have to report the benefit on one of the following information returns. How do i file my 2010 tax return If the recipient receives the benefit as: Use: An independent contractor Form 1099-MISC, Miscellaneous Income A partner Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. How do i file my 2010 tax return For more information, see the instructions for the forms listed above. How do i file my 2010 tax return Cafeteria Plans A cafeteria plan, including a flexible spending arrangement, is a written plan that allows your employees to choose between receiving cash or taxable benefits instead of certain qualified benefits for which the law provides an exclusion from wages. How do i file my 2010 tax return If an employee chooses to receive a qualified benefit under the plan, the fact that the employee could have received cash or a taxable benefit instead will not make the qualified benefit taxable. How do i file my 2010 tax return Generally, a cafeteria plan does not include any plan that offers a benefit that defers pay. How do i file my 2010 tax return However, a cafeteria plan can include a qualified 401(k) plan as a benefit. How do i file my 2010 tax return Also, certain life insurance plans maintained by educational institutions can be offered as a benefit even though they defer pay. How do i file my 2010 tax return Qualified benefits. How do i file my 2010 tax return   A cafeteria plan can include the following benefits discussed in section 2. How do i file my 2010 tax return Accident and health benefits (but not Archer medical savings accounts (Archer MSAs) or long-term care insurance). How do i file my 2010 tax return Adoption assistance. How do i file my 2010 tax return Dependent care assistance. How do i file my 2010 tax return Group-term life insurance coverage (including costs that cannot be excluded from wages). How do i file my 2010 tax return Health savings accounts (HSAs). How do i file my 2010 tax return Distributions from an HSA may be used to pay eligible long-term care insurance premiums or qualified long-term care services. How do i file my 2010 tax return Benefits not allowed. How do i file my 2010 tax return   A cafeteria plan cannot include the following benefits discussed in section 2. How do i file my 2010 tax return Archer MSAs. How do i file my 2010 tax return See Accident and Health Benefits in section 2. How do i file my 2010 tax return Athletic facilities. How do i file my 2010 tax return De minimis (minimal) benefits. How do i file my 2010 tax return Educational assistance. How do i file my 2010 tax return Employee discounts. How do i file my 2010 tax return Employer-provided cell phones. How do i file my 2010 tax return Lodging on your business premises. How do i file my 2010 tax return Meals. How do i file my 2010 tax return Moving expense reimbursements. How do i file my 2010 tax return No-additional-cost services. How do i file my 2010 tax return Transportation (commuting) benefits. How do i file my 2010 tax return Tuition reduction. How do i file my 2010 tax return Working condition benefits. How do i file my 2010 tax return It also cannot include scholarships or fellowships (discussed in Publication 970, Tax Benefits for Education). How do i file my 2010 tax return $2,500 limit on a health flexible spending arrangement (FSA). How do i file my 2010 tax return   For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. How do i file my 2010 tax return For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. How do i file my 2010 tax return   A cafeteria plan offering a health FSA must be amended to specify the $2,500 limit (or any lower limit set by the employer). How do i file my 2010 tax return While cafeteria plans generally must be amended on a prospective basis, an amendment that is adopted on or before December 31, 2014, may be made effective retroactively, provided that in operation the cafeteria plan meets the limit for plan years beginning after December 31, 2012. How do i file my 2010 tax return A cafeteria plan that does not limit health FSA contributions to the dollar limit is not a cafeteria plan and all benefits offered under the plan are includible in the employee's gross income. How do i file my 2010 tax return   For more information, see Notice 2012-40, 2012-26 I. How do i file my 2010 tax return R. How do i file my 2010 tax return B. How do i file my 2010 tax return 1046, available at www. How do i file my 2010 tax return irs. How do i file my 2010 tax return gov/irb/2012-26_IRB/ar09. How do i file my 2010 tax return html. How do i file my 2010 tax return Employee. How do i file my 2010 tax return   For these plans, treat the following individuals as employees. How do i file my 2010 tax return A current common-law employee. How do i file my 2010 tax return See section 2 in Publication 15 (Circular E) for more information. How do i file my 2010 tax return A full-time life insurance agent who is a current statutory employee. How do i file my 2010 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How do i file my 2010 tax return Exception for S corporation shareholders. How do i file my 2010 tax return   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. How do i file my 2010 tax return A 2% shareholder for this purpose is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. How do i file my 2010 tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. How do i file my 2010 tax return Plans that favor highly compensated employees. How do i file my 2010 tax return   If your plan favors highly compensated employees as to eligibility to participate, contributions, or benefits, you must include in their wages the value of taxable benefits they could have selected. How do i file my 2010 tax return A plan you maintain under a collective bargaining agreement does not favor highly compensated employees. How do i file my 2010 tax return   A highly compensated employee for this purpose is any of the following employees. How do i file my 2010 tax return An officer. How do i file my 2010 tax return A shareholder who owns more than 5% of the voting power or value of all classes of the employer's stock. How do i file my 2010 tax return An employee who is highly compensated based on the facts and circumstances. How do i file my 2010 tax return A spouse or dependent of a person described in (1), (2), or (3). How do i file my 2010 tax return Plans that favor key employees. How do i file my 2010 tax return   If your plan favors key employees, you must include in their wages the value of taxable benefits they could have selected. How do i file my 2010 tax return A plan favors key employees if more than 25% of the total of the nontaxable benefits you provide for all employees under the plan go to key employees. How do i file my 2010 tax return However, a plan you maintain under a collective bargaining agreement does not favor key employees. How do i file my 2010 tax return   A key employee during 2014 is generally an employee who is either of the following. How do i file my 2010 tax return An officer having annual pay of more than $170,000. How do i file my 2010 tax return An employee who for 2014 is either of the following. How do i file my 2010 tax return A 5% owner of your business. How do i file my 2010 tax return A 1% owner of your business whose annual pay was more than $150,000. How do i file my 2010 tax return Simple Cafeteria Plans Eligible employers meeting contribution requirements and eligibility and participation requirements can establish a simple cafeteria plan. How do i file my 2010 tax return Simple cafeteria plans are treated as meeting the nondiscrimination requirements of a cafeteria plan and certain benefits under a cafeteria plan. How do i file my 2010 tax return Eligible employer. How do i file my 2010 tax return   You are an eligible employer if you employ an average of 100 or fewer employees during either of the 2 preceding years. How do i file my 2010 tax return If your business was not in existence throughout the preceding year, you are eligible if you reasonably expect to employ an average of 100 or fewer employees in the current year. How do i file my 2010 tax return If you establish a simple cafeteria plan in a year that you employ an average of 100 or fewer employees, you are considered an eligible employer for any subsequent year as long as you do not employ an average of 200 or more employees in a subsequent year. How do i file my 2010 tax return Eligibility and participation requirements. How do i file my 2010 tax return   These requirements are met if all employees who had at least 1,000 hours of service for the preceding plan year are eligible to participate and each employee eligible to participate in the plan may elect any benefit available under the plan. How do i file my 2010 tax return You may elect to exclude from the plan employees who: Are under age 21 before the close of the plan year, Have less than 1 year of service with you as of any day during the plan year, Are covered under a collective bargaining agreement, or Are nonresident aliens working outside the United States whose income did not come from a U. How do i file my 2010 tax return S. How do i file my 2010 tax return source. How do i file my 2010 tax return Contribution requirements. How do i file my 2010 tax return   You must make a contribution to provide qualified benefits on behalf of each qualified employee in an amount equal to: A uniform percentage (not less than 2%) of the employee’s compensation for the plan year, or An amount which is at least 6% of the employee’s compensation for the plan year or twice the amount of the salary reduction contributions of each qualified employee, whichever is less. How do i file my 2010 tax return If the contribution requirements are met using option (2), the rate of contribution to any salary reduction contribution of a highly compensated or key employee can not be greater than the rate of contribution to any other employee. How do i file my 2010 tax return More information. How do i file my 2010 tax return   For more information about cafeteria plans, see section 125 of the Internal Revenue Code and its regulations. How do i file my 2010 tax return 2. How do i file my 2010 tax return Fringe Benefit Exclusion Rules This section discusses the exclusion rules that apply to fringe benefits. How do i file my 2010 tax return These rules exclude all or part of the value of certain benefits from the recipient's pay. How do i file my 2010 tax return The excluded benefits are not subject to federal income tax withholding. How do i file my 2010 tax return Also, in most cases, they are not subject to social security, Medicare, or federal unemployment (FUTA) tax and are not reported on Form W-2. How do i file my 2010 tax return This section discusses the exclusion rules for the following fringe benefits. How do i file my 2010 tax return Accident and health benefits. How do i file my 2010 tax return Achievement awards. How do i file my 2010 tax return Adoption assistance. How do i file my 2010 tax return Athletic facilities. How do i file my 2010 tax return De minimis (minimal) benefits. How do i file my 2010 tax return Dependent care assistance. How do i file my 2010 tax return Educational assistance. How do i file my 2010 tax return Employee discounts. How do i file my 2010 tax return Employee stock options. How do i file my 2010 tax return Employer-provided cell phones. How do i file my 2010 tax return Group-term life insurance coverage. How do i file my 2010 tax return Health savings accounts (HSAs). How do i file my 2010 tax return Lodging on your business premises. How do i file my 2010 tax return Meals. How do i file my 2010 tax return Moving expense reimbursements. How do i file my 2010 tax return No-additional-cost services. How do i file my 2010 tax return Retirement planning services. How do i file my 2010 tax return Transportation (commuting) benefits. How do i file my 2010 tax return Tuition reduction. How do i file my 2010 tax return Working condition benefits. How do i file my 2010 tax return See Table 2-1, later, for an overview of the employment tax treatment of these benefits. How do i file my 2010 tax return Table 2-1. How do i file my 2010 tax return Special Rules for Various Types of Fringe Benefits (For more information, see the full discussion in this section. How do i file my 2010 tax return ) Treatment Under Employment Taxes Type of Fringe Benefit Income Tax Withholding Social Security and Medicare (including Additional Medicare Tax when wages are paid in excess of $200,000) Federal Unemployment (FUTA) Accident and health benefits Exempt1,2, except for long-term care benefits provided through a flexible spending or similar arrangement. How do i file my 2010 tax return Exempt, except for certain payments to S corporation employees who are 2% shareholders. How do i file my 2010 tax return Exempt Achievement awards Exempt1 up to $1,600 for qualified plan awards ($400 for nonqualified awards). How do i file my 2010 tax return Adoption assistance Exempt1,3 Taxable Taxable Athletic facilities Exempt if substantially all use during the calendar year is by employees, their spouses, and their dependent children and the facility is operated by the employer on premises owned or leased by the employer. How do i file my 2010 tax return De minimis (minimal) benefits Exempt Exempt Exempt Dependent care assistance Exempt3 up to certain limits, $5,000 ($2,500 for married employee filing separate return). How do i file my 2010 tax return Educational assistance Exempt up to $5,250 of benefits each year. How do i file my 2010 tax return (See Educational Assistance , later in this section. How do i file my 2010 tax return ) Employee discounts Exempt3 up to certain limits. How do i file my 2010 tax return (See Employee Discounts , later in this section. How do i file my 2010 tax return ) Employee stock options See Employee Stock Options , later in this section. How do i file my 2010 tax return Employer-provided cell phones Exempt if provided primarily for noncompensatory business purposes. How do i file my 2010 tax return Group-term life insurance coverage Exempt Exempt1,4, 7 up to cost of $50,000 of coverage. How do i file my 2010 tax return (Special rules apply to former employees. How do i file my 2010 tax return ) Exempt Health savings accounts (HSAs) Exempt for qualified individuals up to the HSA contribution limits. How do i file my 2010 tax return (See Health Savings Accounts , later in this section. How do i file my 2010 tax return ) Lodging on your business premises Exempt1 if furnished for your convenience as a condition of employment. How do i file my 2010 tax return Meals Exempt if furnished on your business premises for your convenience. How do i file my 2010 tax return Exempt if de minimis. How do i file my 2010 tax return Moving expense reimbursements Exempt1 if expenses would be deductible if the employee had paid them. How do i file my 2010 tax return No-additional-cost services Exempt3 Exempt3 Exempt3 Retirement planning services Exempt5 Exempt5 Exempt5 Transportation (commuting) benefits Exempt1 up to certain limits if for rides in a commuter highway vehicle and/or transit passes ($130), qualified parking ($250), or qualified bicycle commuting reimbursement6 ($20). How do i file my 2010 tax return (See Transportation (Commuting) Benefits , later in this section. How do i file my 2010 tax return ) Exempt if de minimis. How do i file my 2010 tax return Tuition reduction Exempt3 if for undergraduate education (or graduate education if the employee performs teaching or research activities). How do i file my 2010 tax return Working condition benefits Exempt Exempt Exempt 1 Exemption does not apply to S corporation employees who are 2% shareholders. How do i file my 2010 tax return 2 Exemption does not apply to certain highly compensated employees under a self-insured plan that favors those employees. How do i file my 2010 tax return 3 Exemption does not apply to certain highly compensated employees under a program that favors those employees. How do i file my 2010 tax return 4 Exemption does not apply to certain key employees under a plan that favors those employees. How do i file my 2010 tax return 5 Exemption does not apply to services for tax preparation, accounting, legal, or brokerage services. How do i file my 2010 tax return 6 If the employee receives a qualified bicycle commuting reimbursement in a qualified bicycle commuting month, the employee cannot receive commuter highway vehicle, transit pass, or qualified parking benefits in that same month. How do i file my 2010 tax return 7 You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. How do i file my 2010 tax return Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. How do i file my 2010 tax return Also, show it in box 12 with code “C. How do i file my 2010 tax return ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. How do i file my 2010 tax return Accident and Health Benefits This exclusion applies to contributions you make to an accident or health plan for an employee, including the following. How do i file my 2010 tax return Contributions to the cost of accident or health insurance including qualified long-term care insurance. How do i file my 2010 tax return Contributions to a separate trust or fund that directly or through insurance provides accident or health benefits. How do i file my 2010 tax return Contributions to Archer MSAs or health savings accounts (discussed in Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans). How do i file my 2010 tax return This exclusion also applies to payments you directly or indirectly make to an employee under an accident or health plan for employees that are either of the following. How do i file my 2010 tax return Payments or reimbursements of medical expenses. How do i file my 2010 tax return Payments for specific injuries or illnesses (such as the loss of the use of an arm or leg). How do i file my 2010 tax return The payments must be figured without regard to any period of absence from work. How do i file my 2010 tax return Accident or health plan. How do i file my 2010 tax return   This is an arrangement that provides benefits for your employees, their spouses, their dependents, and their children (under age 27) in the event of personal injury or sickness. How do i file my 2010 tax return The plan may be insured or noninsured and does not need to be in writing. How do i file my 2010 tax return Employee. How do i file my 2010 tax return   For this exclusion, treat the following individuals as employees. How do i file my 2010 tax return A current common-law employee. How do i file my 2010 tax return A full-time life insurance agent who is a current statutory employee. How do i file my 2010 tax return A retired employee. How do i file my 2010 tax return A former employee you maintain coverage for based on the employment relationship. How do i file my 2010 tax return A widow or widower of an individual who died while an employee. How do i file my 2010 tax return A widow or widower of a retired employee. How do i file my 2010 tax return For the exclusion of contributions to an accident or health plan, a leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How do i file my 2010 tax return Special rule for certain government plans. How do i file my 2010 tax return   For certain government accident and health plans, payments to a deceased plan participant's beneficiary may qualify for the exclusion from gross income if the other requirements for exclusion are met. How do i file my 2010 tax return See section 105(j) for details. How do i file my 2010 tax return Exception for S corporation shareholders. How do i file my 2010 tax return   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. How do i file my 2010 tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. How do i file my 2010 tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. How do i file my 2010 tax return Exclusion from wages. How do i file my 2010 tax return   You can generally exclude the value of accident or health benefits you provide to an employee from the employee's wages. How do i file my 2010 tax return Exception for certain long-term care benefits. How do i file my 2010 tax return   You cannot exclude contributions to the cost of long-term care insurance from an employee's wages subject to federal income tax withholding if the coverage is provided through a flexible spending or similar arrangement. How do i file my 2010 tax return This is a benefit program that reimburses specified expenses up to a maximum amount that is reasonably available to the employee and is less than five times the total cost of the insurance. How do i file my 2010 tax return However, you can exclude these contributions from the employee's wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. How do i file my 2010 tax return S corporation shareholders. How do i file my 2010 tax return   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the value of accident or health benefits you provide to the employee in the employee's wages subject to federal income tax withholding. How do i file my 2010 tax return However, you can exclude the value of these benefits (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. How do i file my 2010 tax return Exception for highly compensated employees. How do i file my 2010 tax return   If your plan is a self-insured medical reimbursement plan that favors highly compensated employees, you must include all or part of the amounts you pay to these employees in their wages subject to federal income tax withholding. How do i file my 2010 tax return However, you can exclude these amounts (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. How do i file my 2010 tax return   A self-insured plan is a plan that reimburses your employees for medical expenses not covered by an accident or health insurance policy. How do i file my 2010 tax return   A highly compensated employee for this exception is any of the following individuals. How do i file my 2010 tax return One of the five highest paid officers. How do i file my 2010 tax return An employee who owns (directly or indirectly) more than 10% in value of the employer's stock. How do i file my 2010 tax return An employee who is among the highest paid 25% of all employees (other than those who can be excluded from the plan). How do i file my 2010 tax return   For more information on this exception, see section 105(h) of the Internal Revenue Code and its regulations. How do i file my 2010 tax return COBRA premiums. How do i file my 2010 tax return   The exclusion for accident and health benefits applies to amounts you pay to maintain medical coverage for a current or former employee under the Combined Omnibus Budget Reconciliation Act of 1986 (COBRA). How do i file my 2010 tax return The exclusion applies regardless of the length of employment, whether you directly pay the premiums or reimburse the former employee for premiums paid, and whether the employee's separation is permanent or temporary. How do i file my 2010 tax return Achievement Awards This exclusion applies to the value of any tangible personal property you give to an employee as an award for either length of service or safety achievement. How do i file my 2010 tax return The exclusion does not apply to awards of cash, cash equivalents, gift certificates, or other intangible property such as vacations, meals, lodging, tickets to theater or sporting events, stocks, bonds, and other securities. How do i file my 2010 tax return The award must meet the requirements for employee achievement awards discussed in chapter 2 of Publication 535, Business Expenses. How do i file my 2010 tax return Employee. How do i file my 2010 tax return   For this exclusion, treat the following individuals as employees. How do i file my 2010 tax return A current employee. How do i file my 2010 tax return A former common-law employee you maintain coverage for in consideration of or based on an agreement relating to prior service as an employee. How do i file my 2010 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How do i file my 2010 tax return Exception for S corporation shareholders. How do i file my 2010 tax return   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. How do i file my 2010 tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. How do i file my 2010 tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. How do i file my 2010 tax return Exclusion from wages. How do i file my 2010 tax return   You can generally exclude the value of achievement awards you give to an employee from the employee's wages if their cost is not more than the amount you can deduct as a business expense for the year. How do i file my 2010 tax return The excludable annual amount is $1,600 ($400 for awards that are not “qualified plan awards”). How do i file my 2010 tax return See chapter 2 of Publication 535 for more information about the limit on deductions for employee achievement awards. How do i file my 2010 tax return    To determine for 2014 whether an achievement award is a “qualified plan award” under the deduction rules described in Publication 535, treat any employee who received more than $115,000 in pay for 2013 as a highly compensated employee. How do i file my 2010 tax return   If the cost of awards given to an employee is more than your allowable deduction, include in the employee's wages the larger of the following amounts. How do i file my 2010 tax return The part of the cost that is more than your allowable deduction (up to the value of the awards). How do i file my 2010 tax return The amount by which the value of the awards exceeds your allowable deduction. How do i file my 2010 tax return Exclude the remaining value of the awards from the employee's wages. How do i file my 2010 tax return Adoption Assistance An adoption assistance program is a separate written plan of an employer that meets all of the following requirements. How do i file my 2010 tax return It benefits employees who qualify under rules set up by you, which do not favor highly compensated employees or their dependents. How do i file my 2010 tax return To determine whether your plan meets this test, do not consider employees excluded from your plan who are covered by a collective bargaining agreement, if there is evidence that adoption assistance was a subject of good-faith bargaining. How do i file my 2010 tax return It does not pay more than 5% of its payments during the year for shareholders or owners (or their spouses or dependents). How do i file my 2010 tax return A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. How do i file my 2010 tax return You give reasonable notice of the plan to eligible employees. How do i file my 2010 tax return Employees provide reasonable substantiation that payments or reimbursements are for qualifying expenses. How do i file my 2010 tax return For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. How do i file my 2010 tax return The employee was a 5% owner at any time during the year or the preceding year. How do i file my 2010 tax return The employee received more than $115,000 in pay for the preceding year. How do i file my 2010 tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. How do i file my 2010 tax return You must exclude all payments or reimbursements you make under an adoption assistance program for an employee's qualified adoption expenses from the employee's wages subject to federal income tax withholding. How do i file my 2010 tax return However, you cannot exclude these payments from wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. How do i file my 2010 tax return For more information, see the Instructions for Form 8839, Qualified Adoption Expenses. How do i file my 2010 tax return You must report all qualifying adoption expenses you paid or reimbursed under your adoption assistance program for each employee for the year in box 12 of the employee's Form W-2. How do i file my 2010 tax return Use code “T” to identify this amount. How do i file my 2010 tax return Exception for S corporation shareholders. How do i file my 2010 tax return   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. How do i file my 2010 tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. How do i file my 2010 tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, including using the benefit as a reduction in distributions to the 2% shareholder. How do i file my 2010 tax return Athletic Facilities You can exclude the value of an employee's use of an on-premises gym or other athletic facility you operate from an employee's wages if substantially all use of the facility during the calendar year is by your employees, their spouses, and their dependent children. How do i file my 2010 tax return For this purpose, an employee's dependent child is a child or stepchild who is the employee's dependent or who, if both parents are deceased, has not attained the age of 25. How do i file my 2010 tax return On-premises facility. How do i file my 2010 tax return   The athletic facility must be located on premises you own or lease. How do i file my 2010 tax return It does not have to be located on your business premises. How do i file my 2010 tax return However, the exclusion does not apply to an athletic facility for residential use, such as athletic facilities that are part of a resort. How do i file my 2010 tax return Employee. How do i file my 2010 tax return   For this exclusion, treat the following individuals as employees. How do i file my 2010 tax return A current employee. How do i file my 2010 tax return A former employee who retired or left on disability. How do i file my 2010 tax return A widow or widower of an individual who died while an employee. How do i file my 2010 tax return A widow or widower of a former employee who retired or left on disability. How do i file my 2010 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How do i file my 2010 tax return A partner who performs services for a partnership. How do i file my 2010 tax return De Minimis (Minimal) Benefits You can exclude the value of a de minimis benefit you provide to an employee from the employee's wages. How do i file my 2010 tax return A de minimis benefit is any property or service you provide to an employee that has so little value (taking into account how frequently you provide similar benefits to your employees) that accounting for it would be unreasonable or administratively impracticable. How do i file my 2010 tax return Cash and cash equivalent fringe benefits (for example, use of gift card, charge card, or credit card), no matter how little, are never excludable as a de minimis benefit, except for occasional meal money or transportation fare. How do i file my 2010 tax return Examples of de minimis benefits include the following. How do i file my 2010 tax return Personal use of an employer-provided cell phone provided primarily for noncompensatory business purposes. How do i file my 2010 tax return See Employer-Provided Cell Phones , later in this section, for details. How do i file my 2010 tax return Occasional personal use of a company copying machine if you sufficiently control its use so that at least 85% of its use is for business purposes. How do i file my 2010 tax return Holiday gifts, other than cash, with a low fair market value. How do i file my 2010 tax return Group-term life insurance payable on the death of an employee's spouse or dependent if the face amount is not more than $2,000. How do i file my 2010 tax return Meals. How do i file my 2010 tax return See Meals , later in this section, for details. How do i file my 2010 tax return Occasional parties or picnics for employees and their guests. How do i file my 2010 tax return Occasional tickets for theater or sporting events. How do i file my 2010 tax return Transportation fare. How do i file my 2010 tax return See Transportation (Commuting) Benefits , later in this section, for details. How do i file my 2010 tax return Employee. How do i file my 2010 tax return   For this exclusion, treat any recipient of a de minimis benefit as an employee. How do i file my 2010 tax return Dependent Care Assistance This exclusion applies to household and dependent care services you directly or indirectly pay for or provide to an employee under a dependent care assistance program that covers only your employees. How do i file my 2010 tax return The services must be for a qualifying person's care and must be provided to allow the employee to work. How do i file my 2010 tax return These requirements are basically the same as the tests the employee would have to meet to claim the dependent care credit if the employee paid for the services. How do i file my 2010 tax return For more information, see Qualifying Person Test and Work-Related Expense Test in Publication 503, Child and Dependent Care Expenses. How do i file my 2010 tax return Employee. How do i file my 2010 tax return   For this exclusion, treat the following individuals as employees. How do i file my 2010 tax return A current employee. How do i file my 2010 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How do i file my 2010 tax return Yourself (if you are a sole proprietor). How do i file my 2010 tax return A partner who performs services for a partnership. How do i file my 2010 tax return Exclusion from wages. How do i file my 2010 tax return   You can exclude the value of benefits you provide to an employee under a dependent care assistance program from the employee's wages if you reasonably believe that the employee can exclude the benefits from gross income. How do i file my 2010 tax return   An employee can generally exclude from gross income up to $5,000 of benefits received under a dependent care assistance program each year. How do i file my 2010 tax return This limit is reduced to $2,500 for married employees filing separate returns. How do i file my 2010 tax return   However, the exclusion cannot be more than the smaller of the earned income of either the employee or employee's spouse. How do i file my 2010 tax return Special rules apply to determine the earned income of a spouse who is either a student or not able to care for himself or herself. How do i file my 2010 tax return For more information on the earned income limit, see Publication 503. How do i file my 2010 tax return Exception for highly compensated employees. How do i file my 2010 tax return   You cannot exclude dependent care assistance from the wages of a highly compensated employee unless the benefits provided under the program do not favor highly compensated employees and the program meets the requirements described in section 129(d) of the Internal Revenue Code. How do i file my 2010 tax return   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. How do i file my 2010 tax return The employee was a 5% owner at any time during the year or the preceding year. How do i file my 2010 tax return The employee received more than $115,000 in pay for the preceding year. How do i file my 2010 tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. How do i file my 2010 tax return Form W-2. How do i file my 2010 tax return   Report the value of all dependent care assistance you provide to an employee under a dependent care assistance program in box 10 of the employee's Form W-2. How do i file my 2010 tax return Include any amounts you cannot exclude from the employee's wages in boxes 1, 3, and 5. How do i file my 2010 tax return Report both the nontaxable portion of assistance (up to $5,000) and any assistance above the amount that is non-taxable to the employee. How do i file my 2010 tax return Example. How do i file my 2010 tax return   Company A provides a dependent care assistance flexible spending arrangement to its employees through a cafeteria plan. How do i file my 2010 tax return In addition, it provides occasional on-site dependent care to its employees at no cost. How do i file my 2010 tax return Emily, an employee of company A, had $4,500 deducted from her pay for the dependent care flexible spending arrangement. How do i file my 2010 tax return In addition, Emily used the on-site dependent care several times. How do i file my 2010 tax return The fair market value of the on-site care was $700. How do i file my 2010 tax return Emily's Form W-2 should report $5,200 of dependent care assistance in box 10 ($4,500 flexible spending arrangement plus $700 on-site dependent care). How do i file my 2010 tax return Boxes 1, 3, and 5 should include $200 (the amount in excess of the nontaxable assistance), and applicable taxes should be withheld on that amount. How do i file my 2010 tax return Educational Assistance This exclusion applies to educational assistance you provide to employees under an educational assistance program. How do i file my 2010 tax return The exclusion also applies to graduate level courses. How do i file my 2010 tax return Educational assistance means amounts you pay or incur for your employees' education expenses. How do i file my 2010 tax return These expenses generally include the cost of books, equipment, fees, supplies, and tuition. How do i file my 2010 tax return However, these expenses do not include the cost of a course or other education involving sports, games, or hobbies, unless the education: Has a reasonable relationship to your business, or Is required as part of a degree program. How do i file my 2010 tax return Education expenses do not include the cost of tools or supplies (other than textbooks) your employee is allowed to keep at the end of the course. How do i file my 2010 tax return Nor do they include the cost of lodging, meals, or transportation. How do i file my 2010 tax return Educational assistance program. How do i file my 2010 tax return   An educational assistance program is a separate written plan that provides educational assistance only to your employees. How do i file my 2010 tax return The program qualifies only if all of the following tests are met. How do i file my 2010 tax return The program benefits employees who qualify under rules set up by you that do not favor highly compensated employees. How do i file my 2010 tax return To determine whether your program meets this test, do not consider employees excluded from your program who are covered by a collective bargaining agreement if there is evidence that educational assistance was a subject of good-faith bargaining. How do i file my 2010 tax return The program does not provide more than 5% of its benefits during the year for shareholders or owners. How do i file my 2010 tax return A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. How do i file my 2010 tax return The program does not allow employees to choose to receive cash or other benefits that must be included in gross income instead of educational assistance. How do i file my 2010 tax return You give reasonable notice of the program to eligible employees. How do i file my 2010 tax return Your program can cover former employees if their employment is the reason for the coverage. How do i file my 2010 tax return   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. How do i file my 2010 tax return The employee was a 5% owner at any time during the year or the preceding year. How do i file my 2010 tax return The employee received more than $115,000 in pay for the preceding year. How do i file my 2010 tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. How do i file my 2010 tax return Employee. How do i file my 2010 tax return   For this exclusion, treat the following individuals as employees. How do i file my 2010 tax return A current employee. How do i file my 2010 tax return A former employee who retired, left on disability, or was laid off. How do i file my 2010 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How do i file my 2010 tax return Yourself (if you are a sole proprietor). How do i file my 2010 tax return A partner who performs services for a partnership. How do i file my 2010 tax return Exclusion from wages. How do i file my 2010 tax return   You can exclude up to $5,250 of educational assistance you provide to an employee under an educational assistance program from the employee's wages each year. How do i file my 2010 tax return Assistance over $5,250. How do i file my 2010 tax return   If you do not have an educational assistance plan, or you provide an employee with assistance exceeding $5,250, you must include the value of these benefits as wages, unless the benefits are working condition benefits. How do i file my 2010 tax return Working condition benefits may be excluded from wages. How do i file my 2010 tax return Property or a service provided is a working condition benefit to the extent that if the employee paid for it, the amount paid would have been deductible as a business or depreciation expense. How do i file my 2010 tax return See Working Condition Benefits , later, in this section. How do i file my 2010 tax return Employee Discounts This exclusion applies to a price reduction you give an employee on property or services you offer to customers in the ordinary course of the line of business in which the employee performs substantial services. How do i file my 2010 tax return However, it does not apply to discounts on real property or discounts on personal property of a kind commonly held for investment (such as stocks or bonds). How do i file my 2010 tax return Employee. How do i file my 2010 tax return   For this exclusion, treat the following individuals as employees. How do i file my 2010 tax return A current employee. How do i file my 2010 tax return A former employee who retired or left on disability. How do i file my 2010 tax return A widow or widower of an individual who died while an employee. How do i file my 2010 tax return A widow or widower of an employee who retired or left on disability. How do i file my 2010 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How do i file my 2010 tax return A partner who performs services for a partnership. How do i file my 2010 tax return Exclusion from wages. How do i file my 2010 tax return   You can generally exclude the value of an employee discount you provide an employee from the employee's wages, up to the following limits. How do i file my 2010 tax return For a discount on services, 20% of the price you charge nonemployee customers for the service. How do i file my 2010 tax return For a discount on merchandise or other property, your gross profit percentage times the price you charge nonemployee customers for the property. How do i file my 2010 tax return   Determine your gross profit percentage in the line of business based on all property you offer to customers (including employee customers) and your experience during the tax year immediately before the tax year in which the discount is available. How do i file my 2010 tax return To figure your gross profit percentage, subtract the total cost of the property from the total sales price of the property and divide the result by the total sales price of the property. How do i file my 2010 tax return Exception for highly compensated employees. How do i file my 2010 tax return   You cannot exclude from the wages of a highly compensated employee any part of the value of a discount that is not available on the same terms to one of the following groups. How do i file my 2010 tax return All of your employees. How do i file my 2010 tax return A group of employees defined under a reasonable classification you set up that does not favor highly compensated employees. How do i file my 2010 tax return   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. How do i file my 2010 tax return The employee was a 5% owner at any time during the year or the preceding year. How do i file my 2010 tax return The employee received more than $115,000 in pay for the preceding year. How do i file my 2010 tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. How do i file my 2010 tax return Employee Stock Options There are three kinds of stock options—incentive stock options, employee stock purchase plan options, and nonstatutory (nonqualified) stock options. How do i file my 2010 tax return Wages for social security, Medicare, and federal unemployment (FUTA) taxes do not include remuneration resulting from the exercise, after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or from any disposition of stock acquired by exercising such an option. How do i file my 2010 tax return The IRS will not apply these taxes to an exercise before October 23, 2004, of an incentive stock option or an employee stock purchase plan option or to a disposition of stock acquired by such exercise. How do i file my 2010 tax return Additionally, federal income tax withholding is not required on the income resulting from a disqualifying disposition of stock acquired by the exercise after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or on income equal to the discount portion of stock acquired by the exercise, after October 22, 2004, of an employee stock purchase plan option resulting from any disposition of the stock. How do i file my 2010 tax return The IRS will not apply federal income tax withholding upon the disposition of stock acquired by the exercise, before October 23, 2004, of an incentive stock option or an employee stock purchase plan option. How do i file my 2010 tax return However, the employer must report as income in box 1 of Form W-2, (a) the discount portion of stock acquired by the exercise of an employee stock purchase plan option upon disposition of the stock, and (b) the spread (between the exercise price and the fair market value of the stock at the time of exercise) upon a disqualifying disposition of stock acquired by the exercise of an incentive stock option or an employee stock purchase plan option. How do i file my 2010 tax return An employer must report the excess of the fair market value of stock received upon exercise of a nonstatutory stock option over the amount paid for the stock option on Form W-2 in boxes 1, 3 (up to the social security wage base), 5, and in box 12 using the code “V. How do i file my 2010 tax return ” See Regulations section 1. How do i file my 2010 tax return 83-7. How do i file my 2010 tax return An employee who transfers his or her interest in nonstatutory stock options to the employee's former spouse incident to a divorce is not required to include an amount in gross income upon the transfer. How do i file my 2010 tax return The former spouse, rather than the employee, is required to include an amount in gross income when the former spouse exercises the stock options. How do i file my 2010 tax return See Revenue Ruling 2002-22 and Revenue Ruling 2004-60 for details. How do i file my 2010 tax return You can find Revenue Ruling 2002-22 on page 849 of Internal Revenue Bulletin 2002-19 at www. How do i file my 2010 tax return irs. How do i file my 2010 tax return gov/pub/irs-irbs/irb02-19. How do i file my 2010 tax return pdf. How do i file my 2010 tax return See Revenue Ruling 2004-60, 2004-24 I. How do i file my 2010 tax return R. How do i file my 2010 tax return B. How do i file my 2010 tax return 1051, available at www. How do i file my 2010 tax return irs. How do i file my 2010 tax return gov/irb/2004-24_IRB/ar13. How do i file my 2010 tax return html. How do i file my 2010 tax return For more information about employee stock options, see sections 421, 422, and 423 of the Internal Revenue Code and their related regulations. How do i file my 2010 tax return Employer-Provided Cell Phones The value of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a working condition fringe benefit. How do i file my 2010 tax return Personal use of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a de minimis fringe benefit. How do i file my 2010 tax return For the rules relating to these types of benefits, see De Minimis (Minimal) Benefits , earlier in this section, and Working Condition Benefits , later in this section. How do i file my 2010 tax return Noncompensatory business purposes. How do i file my 2010 tax return   You provide a cell phone primarily for noncompensatory business purposes if there are substantial business reasons for providing the cell phone. How do i file my 2010 tax return Examples of substantial business reasons include the employer's: Need to contact the employee at all times for work-related emergencies, Requirement that the employee be available to speak with clients at times when the employee is away from the office, and Need to speak with clients located in other time zones at times outside the employee's normal workday. How do i file my 2010 tax return Cell phones provided to promote goodwill, boost morale, or attract prospective employees. How do i file my 2010 tax return   You cannot exclude from an employee's wages the value of a cell phone provided to promote goodwill of an employee, to attract a prospective employee, or as a means of providing additional compensation to an employee. How do i file my 2010 tax return Additional information. How do i file my 2010 tax return   For additional information on the tax treatment of employer-provided cell phones, see Notice 2011-72, 2011-38 I. How do i file my 2010 tax return R. How do i file my 2010 tax return B. How do i file my 2010 tax return 407, available at  www. How do i file my 2010 tax return irs. How do i file my 2010 tax return gov/irb/2011-38_IRB/ar07. How do i file my 2010 tax return html. How do i file my 2010 tax return Group-Term Life Insurance Coverage This exclusion applies to life insurance coverage that meets all the following conditions. How do i file my 2010 tax return It provides a general death benefit that is not included in income. How do i file my 2010 tax return You provide it to a group of employees. How do i file my 2010 tax return See The 10-employee rule , later. How do i file my 2010 tax return It provides an amount of insurance to each employee based on a formula that prevents individual selection. How do i file my 2010 tax return This formula must use factors such as the employee's age, years of service, pay, or position. How do i file my 2010 tax return You provide it under a policy you directly or indirectly carry. How do i file my 2010 tax return Even if you do not pay any of the policy's cost, you are considered to carry it if you arrange for payment of its cost by your employees and charge at least one employee less than, and at least one other employee more than, the cost of his or her insurance. How do i file my 2010 tax return Determine the cost of the insurance, for this purpose, as explained under Coverage over the limit , later. How do i file my 2010 tax return Group-term life insurance does not include the following insurance. How do i file my 2010 tax return Insurance that does not provide general death benefits, such as travel insurance or a policy providing only accidental death benefits. How do i file my 2010 tax return Life insurance on the life of your employee's spouse or dependent. How do i file my 2010 tax return However, you may be able to exclude the cost of this insurance from the employee's wages as a de minimis benefit. How do i file my 2010 tax return See De Minimis (Minimal) Benefits , earlier in this section. How do i file my 2010 tax return Insurance provided under a policy that provides a permanent benefit (an economic value that extends beyond 1 policy year, such as paid-up or cash surrender value), unless certain requirements are met. How do i file my 2010 tax return See Regulations section 1. How do i file my 2010 tax return 79-1 for details. How do i file my 2010 tax return Employee. How do i file my 2010 tax return   For this exclusion, treat the following individuals as employees. How do i file my 2010 tax return A current common-law employee. How do i file my 2010 tax return A full-time life insurance agent who is a current statutory employee. How do i file my 2010 tax return An individual who was formerly your employee under (1) or (2). How do i file my 2010 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction and control. How do i file my 2010 tax return Exception for S corporation shareholders. How do i file my 2010 tax return   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. How do i file my 2010 tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. How do i file my 2010 tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. How do i file my 2010 tax return The 10-employee rule. How do i file my 2010 tax return   Generally, life insurance is not group-term life insurance unless you provide it to at least 10 full-time employees at some time during the year. How do i file my 2010 tax return   For this rule, count employees who choose not to receive the insurance unless, to receive it, they must contribute to the cost of benefits other than the group-term life insurance. How do i file my 2010 tax return For example, count an employee who could receive insurance by paying part of the cost, even if that employee chooses not to receive it. How do i file my 2010 tax return However, do not count an employee who must pay part or all of the cost of permanent benefits to get insurance, unless that employee chooses to receive it. How do i file my 2010 tax return A permanent benefit is an economic value extending beyond one policy year (for example, a paid-up or cash-surrender value) that is provided under a life insurance policy. How do i file my 2010 tax return Exceptions. How do i file my 2010 tax return   Even if you do not meet the 10-employee rule, two exceptions allow you to treat insurance as group-term life insurance. How do i file my 2010 tax return   Under the first exception, you do not have to meet the 10-employee rule if all the following conditions are met. How do i file my 2010 tax return If evidence that the employee is insurable is required, it is limited to a medical questionnaire (completed by the employee) that does not require a physical. How do i file my 2010 tax return You provide the insurance to all your full-time employees or, if the insurer requires the evidence mentioned in (1), to all full-time employees who provide evidence the insurer accepts. How do i file my 2010 tax return You figure the coverage based on either a uniform percentage of pay or the insurer's coverage brackets that meet certain requirements. How do i file my 2010 tax return See Regulations section 1. How do i file my 2010 tax return 79-1 for details. How do i file my 2010 tax return   Under the second exception, you do not have to meet the 10-employee rule if all the following conditions are met. How do i file my 2010 tax return You provide the insurance under a common plan covering your employees and the employees of at least one other employer who is not related to you. How do i file my 2010 tax return The insurance is restricted to, but mandatory for, all your employees who belong to, or are represented by, an organization (such as a union) that carries on substantial activities besides obtaining insurance. How do i file my 2010 tax return Evidence of whether an employee is insurable does not affect an employee's eligibility for insurance or the amount of insurance that employee gets. How do i file my 2010 tax return   To apply either exception, do not consider employees who were denied insurance for any of the following reasons. How do i file my 2010 tax return They were 65 or older. How do i file my 2010 tax return They customarily work 20 hours or less a week or 5 months or less in a calendar year. How do i file my 2010 tax return They have not been employed for the waiting period given in the policy. How do i file my 2010 tax return This waiting period cannot be more than 6 months. How do i file my 2010 tax return Exclusion from wages. How do i file my 2010 tax return   You can generally exclude the cost of up to $50,000 of group-term life insurance from the wages of an insured employee. How do i file my 2010 tax return You can exclude the same amount from the employee's wages when figuring social security and Medicare taxes. How do i file my 2010 tax return In addition, you do not have to withhold federal income tax or pay FUTA tax on any group-term life insurance you provide to an employee. How do i file my 2010 tax return Coverage over the limit. How do i file my 2010 tax return   You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. How do i file my 2010 tax return Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. How do i file my 2010 tax return Also, show it in box 12 with code “C. How do i file my 2010 tax return ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. How do i file my 2010 tax return   Figure the monthly cost of the insurance to include in the employee's wages by multiplying the number of thousands of dollars of all insurance coverage over $50,000 (figured to the nearest $100) by the cost shown in Table 2-2. How do i file my 2010 tax return For all coverage provided within the calendar year, use the employee's age on the last day of the employee's tax year. How do i file my 2010 tax return You must prorate the cost from the table if less than a full month of coverage is involved. How do i file my 2010 tax return Table 2-2. How do i file my 2010 tax return Cost Per $1,000 of Protection For 1 Month Age Cost Under 25 $ . How do i file my 2010 tax return 05 25 through 29 . How do i file my 2010 tax return 06 30 through 34 . How do i file my 2010 tax return 08 35 through 39 . How do i file my 2010 tax return 09 40 through 44 . How do i file my 2010 tax return 10 45 through 49 . How do i file my 2010 tax return 15 50 through 54 . How do i file my 2010 tax return 23 55 through 59 . How do i file my 2010 tax return 43 60 through 64 . How do i file my 2010 tax return 66 65 through 69 1. How do i file my 2010 tax return 27 70 and older 2. How do i file my 2010 tax return 06 You figure the total cost to include in the employee's wages by multiplying the monthly cost by the number of full months' coverage at that cost. How do i file my 2010 tax return Example. How do i file my 2010 tax return Tom's employer provides him with group-term life insurance coverage of $200,000. How do i file my 2010 tax return Tom is 45 years old, is not a key employee, and pays $100 per year toward the cost of the insurance. How do i file my 2010 tax return Tom's employer must include $170 in his wages. How do i file my 2010 tax return The $200,000 of insurance coverage is reduced by $50,000. How do i file my 2010 tax return The yearly cost of $150,000 of coverage is $270 ($. How do i file my 2010 tax return 15 x 150 x 12), and is reduced by the $100 Tom pays for the insurance. How do i file my 2010 tax return The employer includes $170 in boxes 1, 3, and 5 of Tom's Form W-2. How do i file my 2010 tax return The employer also enters $170 in box 12 with code “C. How do i file my 2010 tax return ” Coverage for dependents. How do i file my 2010 tax return   Group-term life insurance coverage paid by the employer for the spouse or dependents of an employee may be excludable from income as a de minimis fringe benefit if the face amount is not more than $2,000. How do i file my 2010 tax return If the face amount is greater than $2,000, the entire cost of the dependent coverage must be included in income unless the amount over $2,000 is purchased with employee contributions on an after-tax basis. How do i file my 2010 tax return The cost of the insurance is determined by using Table 2-2. How do i file my 2010 tax return Former employees. How do i file my 2010 tax return   When group-term life insurance over $50,000 is provided to an employee (including retirees) after his or her termination, the employee share of social security and Medicare taxes on that period of coverage is paid by the former employee with his or her tax return and is not collected by the employer. How do i file my 2010 tax return You are not required to collect those taxes. How do i file my 2010 tax return Use the table above to determine the amount of social security and Medicare taxes owed by the former employee for coverage provided after separation from service. How do i file my 2010 tax return Report those uncollected amounts separately in box 12 of Form W-2 using codes “M” and “N. How do i file my 2010 tax return ” See the General Instructions for Forms W-2 and W-3 and the Instructions for Form 941. How do i file my 2010 tax return Exception for key employees. How do i file my 2010 tax return   Generally, if your group-term life insurance plan favors key employees as to participation or benefits, you must include the entire cost of the insurance in your key employees' wages. How do i file my 2010 tax return This exception generally does not apply to church plans. How do i file my 2010 tax return When figuring social security and Medicare taxes, you must also include the entire cost in the employees' wages. How do i file my 2010 tax return Include the cost in boxes 1, 3, and 5 of Form W-2. How do i file my 2010 tax return However, you do not have to withhold federal income tax or pay FUTA tax on the cost of any group-term life insurance you provide to an employee. How do i file my 2010 tax return   For this purpose, the cost of the insurance is the greater of the following amounts. How do i file my 2010 tax return The premiums you pay for the employee's insurance. How do i file my 2010 tax return See Regulations section 1. How do i file my 2010 tax return 79-4T(Q&A 6) for more information. How do i file my 2010 tax return The cost you figure using Table 2-2. How do i file my 2010 tax return   For this exclusion, a key employee during 2014 is an employee or former employee who is one of the following individuals. How do i file my 2010 tax return See section 416(i) of the Internal Revenue Code for more information. How do i file my 2010 tax return An officer having annual pay of more than $170,000. How do i file my 2010 tax return An individual who for 2014 was either of the following. How do i file my 2010 tax return A 5% owner of your business. How do i file my 2010 tax return A 1% owner of your business whose annual pay was more than $150,000. How do i file my 2010 tax return   A former employee who was a key employee upon retirement or separation from service is also a key employee. How do i file my 2010 tax return   Your plan does not favor key employees as to participation if at least one of the following is true. How do i file my 2010 tax return It benefits at least 70% of your employees. How do i file my 2010 tax return At least 85% of the participating employees are not key employees. How do i file my 2010 tax return It benefits employees who qualify under a set of rules you set up that do not favor key employees. How do i file my 2010 tax return   Your plan meets this participation test if it is part of a cafeteria plan (discussed in section 1) and it meets the participation test for those plans. How do i file my 2010 tax return   When applying this test, do not consider employees who: Have not completed 3 years of service, Are part-time or seasonal, Are nonresident aliens who receive no U. How do i file my 2010 tax return S. How do i file my 2010 tax return source earned income from you, or Are not included in the plan but are in a unit of employees covered by a collective bargaining agreement, if the benefits provided under the plan were the subject of good-faith bargaining between you and employee representatives. How do i file my 2010 tax return   Your plan does not favor key employees as to benefits if all benefits available to participating key employees are also available to all other participating employees. How do i file my 2010 tax return Your plan does not favor key employees just because the amount of insurance you provide to your employees is uniformly related to their pay. How do i file my 2010 tax return S corporation shareholders. How do i file my 2010 tax return   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the cost of all group-term life insurance coverage you provide the 2% shareholder in his or her wages. How do i file my 2010 tax return When figuring social security and Medicare taxes, you must also include the cost of this coverage in the 2% shareholder's wages. How do i file my 2010 tax return Include the cost in boxes 1, 3, and 5 of Form W-2. How do i file my 2010 tax return However, you do not have to withhold federal income tax or pay federal unemployment tax on the cost of any group-term life insurance coverage you provide to the 2% shareholder. How do i file my 2010 tax return Health Savings Accounts A Health Savings Account (HSA) is an account owned by a qualified individual who is generally your employee or former employee. How do i file my 2010 tax return Any contributions that you make to an HSA become the employee's property and cannot be withdrawn by you. How do i file my 2010 tax return Contributions to the account are used to pay current or future medical expenses of the account owner, his or her spouse, and any qualified dependent. How do i file my 2010 tax return The medical expenses must not be reimbursable by insurance or other sources and their payment from HSA funds (distribution) will not give rise to a medical expense deduction on the individual's federal income tax return. How do i file my 2010 tax return For more information about HSAs, visit the Department of Treasury's website at www. How do i file my 2010 tax return treasury. How do i file my 2010 tax return gov and enter “HSA” in the search box. How do i file my 2010 tax return Eligibility. How do i file my 2010 tax return   A qualified individual must be covered by a High Deductible Health Plan (HDHP) and not be covered by other health insurance except for permitted insurance listed under section 223(c)(3) or insurance for accidents, disability, dental care, vision care, or long-term care. How do i file my 2010 tax return For calendar year 2014, a qualifying HDHP must have a deductible of at least $1,250 for self-only coverage or $2,500 for family coverage and must limit annual out-of-pocket expenses of the beneficiary to $6,350 for self-only coverage and $12,700 for family coverage. How do i file my 2010 tax return   There are no income limits that restrict an individual's eligibility to contribute to an HSA nor is there a requirement that the account owner have earned income to make a contribution. How do i file my 2010 tax return Exceptions. How do i file my 2010 tax return   An individual is not a qualified individual if he or she can be claimed as a dependent on another person's tax return. How do i file my 2010 tax return Also, an employee's participation in a health flexible spending arrangement (FSA) or health reimbursement arrangement (HRA) generally disqualifies the individual (and employer) from making contributions to his or her HSA. How do i file my 2010 tax return However, an individual may qualify to participate in an HSA if he or she is participating in only a limited-purpose FSA or HRA or a post-deductible FSA. How do i file my 2010 tax return For more information, see Other employee health plans in Publication 969. How do i file my 2010 tax return Employer contributions. How do i file my 2010 tax return   Up to specified dollar limits, cash contributions to the HSA of a qualified individual (determined monthly) are exempt from federal income tax withholding, social security tax, Medicare tax, and FUTA tax. How do i file my 2010 tax return For 2014, you can contribute up to $3,300 for self-only coverage or $6,550 for family coverage to a qualified individual's HSA. How do i file my 2010 tax return   The contribution amounts listed above are increased by $1,000 for a qualified individual who is age 55 or older at any time during the year. How do i file my 2010 tax return For two qualified individuals who are married to each other and who each are age 55 or older at any time during the year, each spouse's contribution limit is increased by $1,000 provided each spouse has a separate HSA. How do i file my 2010 tax return No contributions can be made to an individual's HSA after he or she becomes enrolled in Medicare Part A or Part B. How do i file my 2010 tax return Nondiscrimination rules. How do i file my 2010 tax return    Your contribution amount to an employee's HSA must be comparable for all employees who have comparable coverage during the same period. How do i file my 2010 tax return Otherwise, there will be an excise tax equal to 35% of the amount you contributed to all employees' HSAs. How do i file my 2010 tax return   For guidance on employer comparable contributions to HSAs under section 4980G in instances where an employee has not established an HSA by December 31 and in instances where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses, see Regulations section 54. How do i file my 2010 tax return 4980G-4. How do i file my 2010 tax return Exception. How do i file my 2010 tax return   The Tax Relief and Health Care Act of 2006 allows employers to make larger HSA contributions for a nonhighly compensated employee than for a highly compensated employee. How do i file my 2010 tax return A highly compensated employee for 2014 is an employee who meets either of the following tests. How do i file my 2010 tax return The employee was a 5% owner at any time during the year or the preceding year. How do i file my 2010 tax return The employee received more than $115,000 in pay for the preceding year. How do i file my 2010 tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. How do i file my 2010 tax return Partnerships and S corporations. How do i file my 2010 tax return   Partners and 2% shareholders of an S corporation are not eligible for salary reduction (pre-tax) contributions to an HSA. How do i file my 2010 tax return Employer contributions to the HSA of a bona fide partner or 2% shareholder are treated as distributions or guaranteed payments as determined by the facts and circumstances. How do i file my 2010 tax return Cafeteria plans. How do i file my 2010 tax return   You may contribute to an employee's HSA using a cafeteria plan and your contributions are not subject to the statutory comparability rules. How do i file my 2010 tax return However, cafeteria plan nondiscrimination rules still apply. How do i file my 2010 tax return For example, contributions under a cafeteria plan to employee HSAs cannot be greater for higher-paid employees than they are for lower-paid employees. How do i file my 2010 tax return Contributions that favor lower-paid employees are not prohibited. How do i file my 2010 tax return Reporting requirements. How do i file my 2010 tax return   You must report your contributions to an employee's HSA in box 12 of Form W-2 using code “W. How do i file my 2010 tax return ” The trustee or custodian of the HSA, generally a bank or insurance company, reports distributions from the HSA using Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA. How do i file my 2010 tax return Lodging on Your Business Premises You can exclude the value of lodging you furnish to an employee from the employee's wages if it meets the following tests. How do i file my 2010 tax return It is furnished on your business premises. How do i file my 2010 tax return It is furnished for your convenience. How do i file my 2010 tax return The employee must accept it as a condition of employment. How do i file my 2010 tax return Different tests may apply to lodging furnished by educational institutions. How do i file my 2010 tax return See section 119(d) of the Internal Revenue Code for details. How do i file my 2010 tax return The exclusion does not apply if you allow your employee to choose to receive additional pay instead of lodging. How do i file my 2010 tax return On your business premises. How do i file my 2010 tax return   For this exclusion, your business premises is generally your employee's place of work. How do i file my 2010 tax return For special rules that apply to lodging furnished in a camp located in a foreign country, see section 119(c) of the Internal Revenue Code and its regulations. How do i file my 2010 tax return For your convenience. How do i file my 2010 tax return   Whether or not you furnish lodging for your convenience as an employer depends on all the facts and circumstances. How do i file my 2010 tax return You furnish the lodging to your employee for your convenience if you do this for a substantial business reason other than to provide the employee with additional pay. How do i file my 2010 tax return This is true even if a law or an employment contract provides that the lodging is furnished as pay. How do i file my 2010 tax return However, a written statement that the lodging is furnished for your convenience is not sufficient. How do i file my 2010 tax return Condition of employment. How do i file my 2010 tax return   Lodging meets this test if you require your employees to accept the lodging because they need to live on your business premises to be able to properly perform their duties. How do i file my 2010 tax return Examples include employees who must be available at all times and employees who could not perform their required duties without being furnished the lodging. How do i file my 2010 tax return   It does not matter whether you must furnish the lodging as pay under the terms of an employment contract or a law fixing the terms of employment. How do i file my 2010 tax return Example. How do i file my 2010 tax return A hospital gives Joan, an employee of the hospital, the choice of living at the hospital free of charge or living elsewhere and receiving a cash allowance in addition to her regular salary. How do i file my 2010 tax return If Joan chooses to live at the hospital, the hospital cannot exclude the value of the lodging from her wages because she is not required to live at the hospital to properly perform the duties of her employment. How do i file my 2010 tax return S corporation shareholders. How do i file my 2010 tax return   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. How do i file my 2010 tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. How do i file my 2010 tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. How do i file my 2010 tax return Meals This section discusses the exclusion rules that apply to de minimis meals and meals on your business premises. How do i file my 2010 tax return De Minimis Meals You can exclude any occasional meal or meal money you provide to an employee if it has so little value (taking into account how frequently you provide meals to your employees) that accounting for it would be unreasonable or administratively impracticable. How do i file my 2010 tax return The exclusion applies, for example, to the following items. How do i file my 2010 tax return Coffee, doughnuts, or soft drinks. How do i file my 2010 tax return Occasional meals or meal money provided to enable an employee to work overtime. How do i file my 2010 tax return However, the exclusion does not apply to meal money figured on the basis of hours worked. How do i file my 2010 tax return Occasional parties or picnics for employees and their guests. How do i file my 2010 tax return This exclusion also applies to meals you provide at an employer-operated eating facility for employees if the annual revenue from the facility equals or exceeds the direct costs of the facility. How do i file my 2010 tax return For this purpose, your revenue from providing a meal is considered equal to the facility's direct operating costs to provide that meal if its value can be excluded from an employee's wages as explained under Meals on Your Business Premises , later. How do i file my 2010 tax return If food or beverages you furnish to employees qualify as a de minimis benefit, you can deduct their full cost. How do i file my 2010 tax return The 50% limit on deductions for the cost of meals does not apply. How do i file my 2010 tax return The deduction limit on meals is discussed in chapter 2 of Publication 535. How do i file my 2010 tax return Employee. How do i file my 2010 tax return   For this exclusion, treat any recipient of a de minimis meal as