Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To File A 1040ez Tax Form

2012 Tax Form2009 Tax Amendment1040 Ez FilingHandr Block1040x Form For 2013File An Amended Tax Return OnlineFiling 2011 Tax Return1040ez FreeTurbotax 1040x Form2009 Tax Forms Download1040x 2012Amending 2010 Federal Tax ReturnFree Taxes For 2012How To File Amended Tax ReturnFree Online 2012 Tax ReturnState Income Tax E FileStateincometaxIncome Tax Filing OnlineIrs Tax ExtentionNj 1040x1040x Amended ReturnFree Tax Filing For Low Income1040ez 2013 Tax FormFree File 2010 TaxesFree Federal And State Tax PreparationHow Do I File A 2011 Tax ReturnEfile 1040nr Ez 540nr ShortFile 2011 TaxHow To File Form 1040xH&r Block MilitaryHow To Refile TaxesMilitary Tax ReturnHow Do I File 2011 Tax ReturnCan I File 1040nr OnlineAmend TaxesFile Tax Extension 2011How Do I Do An Amended Tax Return2012 Federal Tax Form 1040ezForm To Amend Tax ReturnAmend Taxes 2010

How To File A 1040ez Tax Form

How to file a 1040ez tax form Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. How to file a 1040ez tax form Your move is closely related to the start of work. How to file a 1040ez tax form You meet the distance test. How to file a 1040ez tax form You meet the time test. How to file a 1040ez tax form After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. How to file a 1040ez tax form Retirees, survivors, and Armed Forces members. How to file a 1040ez tax form   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. How to file a 1040ez tax form These rules are discussed later in this publication. How to file a 1040ez tax form Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. How to file a 1040ez tax form Closely related in time. How to file a 1040ez tax form   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. How to file a 1040ez tax form It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. How to file a 1040ez tax form    Figure A. How to file a 1040ez tax form Illustration of Distance Test Please click here for the text description of the image. How to file a 1040ez tax form Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. How to file a 1040ez tax form Example. How to file a 1040ez tax form Your family moved more than a year after you started work at a new location. How to file a 1040ez tax form You delayed the move for 18 months to allow your child to complete high school. How to file a 1040ez tax form You can deduct your moving expenses. How to file a 1040ez tax form Closely related in place. How to file a 1040ez tax form   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. How to file a 1040ez tax form If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. How to file a 1040ez tax form Home defined. How to file a 1040ez tax form   Your home means your main home (residence). How to file a 1040ez tax form It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. How to file a 1040ez tax form It does not include other homes owned or kept up by you or members of your family. How to file a 1040ez tax form It also does not include a seasonal home, such as a summer beach cottage. How to file a 1040ez tax form Your former home means your home before you left for your new job location. How to file a 1040ez tax form Your new home means your home within the area of your new job location. How to file a 1040ez tax form Retirees or survivors. How to file a 1040ez tax form   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. How to file a 1040ez tax form You must have worked outside the United States or be a survivor of someone who did. How to file a 1040ez tax form See Retirees or Survivors Who Move to the United States, later. How to file a 1040ez tax form Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. How to file a 1040ez tax form For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. How to file a 1040ez tax form You can use Worksheet 1 to see if you meet this test. How to file a 1040ez tax form Worksheet 1. How to file a 1040ez tax form Distance Test   Note. How to file a 1040ez tax form Members of the Armed Forces may not have to meet this test. How to file a 1040ez tax form See Members of the Armed Forces. How to file a 1040ez tax form     1. How to file a 1040ez tax form Enter the number of miles from your old home to your new workplace 1. How to file a 1040ez tax form miles 2. How to file a 1040ez tax form Enter the number of miles from your old home to your old workplace 2. How to file a 1040ez tax form miles 3. How to file a 1040ez tax form Subtract line 2 from line 1. How to file a 1040ez tax form If zero or less, enter -0- 3. How to file a 1040ez tax form miles 4. How to file a 1040ez tax form Is line 3 at least 50 miles? □ Yes. How to file a 1040ez tax form You meet this test. How to file a 1040ez tax form  □ No. How to file a 1040ez tax form You do not meet this test. How to file a 1040ez tax form You cannot deduct your moving expenses. How to file a 1040ez tax form The distance between a job location and your home is the shortest of the more commonly traveled routes between them. How to file a 1040ez tax form The distance test considers only the location of your former home. How to file a 1040ez tax form It does not take into account the location of your new home. How to file a 1040ez tax form See Figure A, earlier. How to file a 1040ez tax form Example. How to file a 1040ez tax form You moved to a new home less than 50 miles from your former home because you changed main job locations. How to file a 1040ez tax form Your old main job location was 3 miles from your former home. How to file a 1040ez tax form Your new main job location is 60 miles from that home. How to file a 1040ez tax form Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. How to file a 1040ez tax form First job or return to full-time work. How to file a 1040ez tax form   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. How to file a 1040ez tax form   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. How to file a 1040ez tax form Armed Forces. How to file a 1040ez tax form   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. How to file a 1040ez tax form See Members of the Armed Forces, later. How to file a 1040ez tax form Main job location. How to file a 1040ez tax form   Your main job location is usually the place where you spend most of your working time. How to file a 1040ez tax form This could be your office, plant, store, shop, or other location. How to file a 1040ez tax form If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. How to file a 1040ez tax form Union members. How to file a 1040ez tax form   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. How to file a 1040ez tax form More than one job. How to file a 1040ez tax form   If you have more than one job at any time, your main job location depends on the facts in each case. How to file a 1040ez tax form The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. How to file a 1040ez tax form    Table 1. How to file a 1040ez tax form Satisfying the Time Test for Employees and Self-Employed Persons IF you are. How to file a 1040ez tax form . How to file a 1040ez tax form . How to file a 1040ez tax form THEN you satisfy the time test by meeting the. How to file a 1040ez tax form . How to file a 1040ez tax form . How to file a 1040ez tax form an employee 39-week test for employees. How to file a 1040ez tax form self-employed 78-week test for self-employed persons. How to file a 1040ez tax form both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. How to file a 1040ez tax form Your principal place of work  determines which test applies. How to file a 1040ez tax form both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. How to file a 1040ez tax form Time Test To deduct your moving expenses, you also must meet one of the following two time tests. How to file a 1040ez tax form The time test for employees. How to file a 1040ez tax form The time test for self-employed persons. How to file a 1040ez tax form Both of these tests are explained below. How to file a 1040ez tax form See Table 1, below, for a summary of these tests. How to file a 1040ez tax form You can deduct your moving expenses before you meet either of the time tests. How to file a 1040ez tax form See Time Test Not Yet Met, later. How to file a 1040ez tax form Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). How to file a 1040ez tax form Full-time employment depends on what is usual for your type of work in your area. How to file a 1040ez tax form For purposes of this test, the following four rules apply. How to file a 1040ez tax form You count only your full-time work as an employee, not any work you do as a self-employed person. How to file a 1040ez tax form You do not have to work for the same employer for all 39 weeks. How to file a 1040ez tax form You do not have to work 39 weeks in a row. How to file a 1040ez tax form You must work full time within the same general commuting area for all 39 weeks. How to file a 1040ez tax form Temporary absence from work. How to file a 1040ez tax form   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. How to file a 1040ez tax form You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. How to file a 1040ez tax form Seasonal work. How to file a 1040ez tax form   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. How to file a 1040ez tax form For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. How to file a 1040ez tax form    Figure B. How to file a 1040ez tax form Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. How to file a 1040ez tax form Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). How to file a 1040ez tax form For purposes of the time test for self-employed persons, the following three rules apply. How to file a 1040ez tax form You count any full-time work you do either as an employee or as a self-employed person. How to file a 1040ez tax form You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. How to file a 1040ez tax form You must work within the same general commuting area for all 78 weeks. How to file a 1040ez tax form Example. How to file a 1040ez tax form You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. How to file a 1040ez tax form You pay moving expenses in 2013 and 2014 in connection with this move. How to file a 1040ez tax form On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. How to file a 1040ez tax form Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. How to file a 1040ez tax form You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. How to file a 1040ez tax form You have until December 1, 2015, to satisfy this requirement. How to file a 1040ez tax form Self-employment. How to file a 1040ez tax form   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. How to file a 1040ez tax form You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. How to file a 1040ez tax form Full-time work. How to file a 1040ez tax form   You can count only those weeks during which you work full time as a week of work. How to file a 1040ez tax form Whether you work full time during any week depends on what is usual for your type of work in your area. How to file a 1040ez tax form For example, you are a self-employed dentist and maintain office hours 4 days a week. How to file a 1040ez tax form You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. How to file a 1040ez tax form Temporary absence from work. How to file a 1040ez tax form   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. How to file a 1040ez tax form Seasonal trade or business. How to file a 1040ez tax form   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. How to file a 1040ez tax form The off-season must be less than 6 months and you must work full time before and after the off-season. How to file a 1040ez tax form Example. How to file a 1040ez tax form You own and operate a motel at a beach resort. How to file a 1040ez tax form The motel is closed for 5 months during the off-season. How to file a 1040ez tax form You work full time as the operator of the motel before and after the off-season. How to file a 1040ez tax form You are considered self-employed on a full-time basis during the weeks of the off-season. How to file a 1040ez tax form   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. How to file a 1040ez tax form Example. How to file a 1040ez tax form Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. How to file a 1040ez tax form He generally worked at the shop about 40 hours each week. How to file a 1040ez tax form Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. How to file a 1040ez tax form Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. How to file a 1040ez tax form    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. How to file a 1040ez tax form Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. How to file a 1040ez tax form However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. How to file a 1040ez tax form Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. How to file a 1040ez tax form You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. How to file a 1040ez tax form If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. How to file a 1040ez tax form See When To Deduct Expenses later, for more details. How to file a 1040ez tax form Failure to meet the time test. How to file a 1040ez tax form    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. How to file a 1040ez tax form Example. How to file a 1040ez tax form You arrive in the general area of your new job location, as an employee, on September 15, 2013. How to file a 1040ez tax form You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. How to file a 1040ez tax form If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. How to file a 1040ez tax form Exceptions to the Time Test You do not have to meet the time test if one of the following applies. How to file a 1040ez tax form You are in the Armed Forces and you moved because of a permanent change of station. How to file a 1040ez tax form See Members of the Armed Forces , later. How to file a 1040ez tax form Your main job location was outside the United States and you moved to the United States because you retired. How to file a 1040ez tax form See Retirees or Survivors Who Move to the United States, later. How to file a 1040ez tax form You are the survivor of a person whose main job location at the time of death was outside the United States. How to file a 1040ez tax form See Retirees or Survivors Who Move to the United States, later. How to file a 1040ez tax form Your job at the new location ends because of death or disability. How to file a 1040ez tax form You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. How to file a 1040ez tax form For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. How to file a 1040ez tax form Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. How to file a 1040ez tax form However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. How to file a 1040ez tax form If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. How to file a 1040ez tax form United States defined. How to file a 1040ez tax form   For this section of this publication, the term “United States” includes the possessions of the United States. How to file a 1040ez tax form Retirees who were working abroad. How to file a 1040ez tax form   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. How to file a 1040ez tax form However, both your former main job location and your former home must have been outside the United States. How to file a 1040ez tax form Permanently retired. How to file a 1040ez tax form   You are considered permanently retired when you cease gainful full-time employment or self-employment. How to file a 1040ez tax form If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. How to file a 1040ez tax form Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. How to file a 1040ez tax form Decedents. How to file a 1040ez tax form   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. How to file a 1040ez tax form The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. How to file a 1040ez tax form   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. How to file a 1040ez tax form For more information, see Publication 559, Survivors, Executors, and Administrators. How to file a 1040ez tax form Survivors of decedents who were working abroad. How to file a 1040ez tax form   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. How to file a 1040ez tax form The move is to a home in the United States. How to file a 1040ez tax form The move begins within 6 months after the decedent's death. How to file a 1040ez tax form (When a move begins is described below. How to file a 1040ez tax form ) The move is from the decedent's former home. How to file a 1040ez tax form The decedent's former home was outside the United States. How to file a 1040ez tax form The decedent's former home was also your home. How to file a 1040ez tax form When a move begins. How to file a 1040ez tax form   A move begins when one of the following events occurs. How to file a 1040ez tax form You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. How to file a 1040ez tax form Your household goods and personal effects are packed and on the way to your home in the United States. How to file a 1040ez tax form You leave your former home to travel to your new home in the United States. How to file a 1040ez tax form Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. How to file a 1040ez tax form You cannot deduct any expenses for meals. How to file a 1040ez tax form Reasonable expenses. How to file a 1040ez tax form   You can deduct only those expenses that are reasonable for the circumstances of your move. How to file a 1040ez tax form For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. How to file a 1040ez tax form If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. How to file a 1040ez tax form Example. How to file a 1040ez tax form Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. How to file a 1040ez tax form On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. How to file a 1040ez tax form Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. How to file a 1040ez tax form Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. How to file a 1040ez tax form Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. How to file a 1040ez tax form Travel by car. How to file a 1040ez tax form   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. How to file a 1040ez tax form Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. How to file a 1040ez tax form You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. How to file a 1040ez tax form Member of your household. How to file a 1040ez tax form   You can deduct moving expenses you pay for yourself and members of your household. How to file a 1040ez tax form A member of your household is anyone who has both your former and new home as his or her home. How to file a 1040ez tax form It does not include a tenant or employee, unless that person is your dependent. How to file a 1040ez tax form Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. How to file a 1040ez tax form Your move may be from one U. How to file a 1040ez tax form S. How to file a 1040ez tax form location to another or from a foreign country to the United States. How to file a 1040ez tax form Household goods and personal effects. How to file a 1040ez tax form   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. How to file a 1040ez tax form For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. How to file a 1040ez tax form   If you use your own car to move your things, see Travel by car, earlier. How to file a 1040ez tax form   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. How to file a 1040ez tax form   You can deduct the cost of shipping your car and your household pets to your new home. How to file a 1040ez tax form   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. How to file a 1040ez tax form Your deduction is limited to the amount it would have cost to move them from your former home. How to file a 1040ez tax form Example. How to file a 1040ez tax form Paul Brown has been living and working in North Carolina for the last 4 years. How to file a 1040ez tax form Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. How to file a 1040ez tax form Paul got a job in Washington, DC. How to file a 1040ez tax form It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. How to file a 1040ez tax form It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. How to file a 1040ez tax form He can deduct only $1,800 of the $3,000 he paid. How to file a 1040ez tax form The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). How to file a 1040ez tax form You cannot deduct the cost of moving furniture you buy on the way to your new home. How to file a 1040ez tax form   Storage expenses. How to file a 1040ez tax form   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. How to file a 1040ez tax form Travel expenses. How to file a 1040ez tax form   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. How to file a 1040ez tax form This includes expenses for the day you arrive. How to file a 1040ez tax form    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. How to file a 1040ez tax form   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. How to file a 1040ez tax form   The members of your household do not have to travel together or at the same time. How to file a 1040ez tax form However, you can only deduct expenses for one trip per person. How to file a 1040ez tax form If you use your own car, see Travel by car, earlier. How to file a 1040ez tax form Example. How to file a 1040ez tax form   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. How to file a 1040ez tax form Josh drove the family car to Washington, DC, a trip of 1,100 miles. How to file a 1040ez tax form His expenses were $264. How to file a 1040ez tax form 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. How to file a 1040ez tax form 00. How to file a 1040ez tax form One week later, Robyn flew from Minneapolis to Washington, DC. How to file a 1040ez tax form Her only expense was her $400 plane ticket. How to file a 1040ez tax form The Blacks' deduction is $854. How to file a 1040ez tax form 00 (Josh's $454. How to file a 1040ez tax form 00 + Robyn's $400). How to file a 1040ez tax form Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. How to file a 1040ez tax form You must meet the requirements under Who Can Deduct Moving Expenses , earlier. How to file a 1040ez tax form Deductible expenses. How to file a 1040ez tax form   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. How to file a 1040ez tax form The cost of moving household goods and personal effects from your former home to your new home. How to file a 1040ez tax form The cost of traveling (including lodging) from your former home to your new home. How to file a 1040ez tax form The cost of moving household goods and personal effects to and from storage. How to file a 1040ez tax form The cost of storing household goods and personal effects while you are at the new job location. How to file a 1040ez tax form The first two items were explained earlier under Moves to Locations in the United States . How to file a 1040ez tax form The last two items are discussed, later. How to file a 1040ez tax form Moving goods and effects to and from storage. How to file a 1040ez tax form   You can deduct the reasonable expenses of moving your personal effects to and from storage. How to file a 1040ez tax form Storage expenses. How to file a 1040ez tax form   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. How to file a 1040ez tax form Moving expenses allocable to excluded foreign income. How to file a 1040ez tax form   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. How to file a 1040ez tax form You may also be able to claim a foreign housing exclusion or deduction. How to file a 1040ez tax form If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. How to file a 1040ez tax form    Publication 54, Tax Guide for U. How to file a 1040ez tax form S. How to file a 1040ez tax form Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. How to file a 1040ez tax form You can get the publication from most U. How to file a 1040ez tax form S. How to file a 1040ez tax form embassies and consulates, or see How To Get Tax Help at the end of this publication. How to file a 1040ez tax form Nondeductible Expenses You cannot deduct the following items as moving expenses. How to file a 1040ez tax form Any part of the purchase price of your new home. How to file a 1040ez tax form Car tags. How to file a 1040ez tax form Driver's license. How to file a 1040ez tax form Expenses of buying or selling a home (including closing costs, mortgage fees, and points). How to file a 1040ez tax form Expenses of entering into or breaking a lease. How to file a 1040ez tax form Home improvements to help sell your home. How to file a 1040ez tax form Loss on the sale of your home. How to file a 1040ez tax form Losses from disposing of memberships in clubs. How to file a 1040ez tax form Mortgage penalties. How to file a 1040ez tax form Pre-move househunting expenses. How to file a 1040ez tax form Real estate taxes. How to file a 1040ez tax form Refitting of carpet and draperies. How to file a 1040ez tax form Return trips to your former residence. How to file a 1040ez tax form Security deposits (including any given up due to the move). How to file a 1040ez tax form Storage charges except those incurred in transit and for foreign moves. How to file a 1040ez tax form No double deduction. How to file a 1040ez tax form   You cannot take a moving expense deduction and a business expense deduction for the same expenses. How to file a 1040ez tax form You must decide if your expenses are deductible as moving expenses or as business expenses. How to file a 1040ez tax form For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. How to file a 1040ez tax form In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. How to file a 1040ez tax form   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. How to file a 1040ez tax form Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. How to file a 1040ez tax form It covers reimbursements for any of your moving expenses discussed in this publication. How to file a 1040ez tax form It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. How to file a 1040ez tax form Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. How to file a 1040ez tax form For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. How to file a 1040ez tax form Your employer should tell you what method of reimbursement is used and what records are required. How to file a 1040ez tax form Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. How to file a 1040ez tax form Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. How to file a 1040ez tax form Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. How to file a 1040ez tax form You must adequately account to your employer for these expenses within a reasonable period of time. How to file a 1040ez tax form You must return any excess reimbursement or allowance within a reasonable period of time. How to file a 1040ez tax form Adequate accounting. How to file a 1040ez tax form   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. How to file a 1040ez tax form Documentation includes receipts, canceled checks, and bills. How to file a 1040ez tax form Reasonable period of time. How to file a 1040ez tax form   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. How to file a 1040ez tax form However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. How to file a 1040ez tax form You receive an advance within 30 days of the time you have an expense. How to file a 1040ez tax form You adequately account for your expenses within 60 days after they were paid or incurred. How to file a 1040ez tax form You return any excess reimbursement within 120 days after the expense was paid or incurred. How to file a 1040ez tax form You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. How to file a 1040ez tax form Excess reimbursement. How to file a 1040ez tax form   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. How to file a 1040ez tax form Returning excess reimbursements. How to file a 1040ez tax form   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. How to file a 1040ez tax form Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. How to file a 1040ez tax form For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. How to file a 1040ez tax form You meet accountable plan rules. How to file a 1040ez tax form   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. How to file a 1040ez tax form Instead, your employer should include the reimbursements in box 12 of your Form W-2. How to file a 1040ez tax form Example. How to file a 1040ez tax form You lived in Boston and accepted a job in Atlanta. How to file a 1040ez tax form Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. How to file a 1040ez tax form Your employer will include the reimbursement on your Form W-2, box 12, with Code P. How to file a 1040ez tax form If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). How to file a 1040ez tax form You do not meet accountable plan rules. How to file a 1040ez tax form   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. How to file a 1040ez tax form   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. How to file a 1040ez tax form The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). How to file a 1040ez tax form Reimbursement of nondeductible expenses. How to file a 1040ez tax form   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. How to file a 1040ez tax form The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. How to file a 1040ez tax form If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. How to file a 1040ez tax form Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. How to file a 1040ez tax form In addition, the following payments will be treated as paid under a nonaccountable plan. How to file a 1040ez tax form Excess reimbursements you fail to return to your employer. How to file a 1040ez tax form Reimbursements of nondeductible expenses. How to file a 1040ez tax form See Reimbursement of nondeductible expenses, earlier. How to file a 1040ez tax form If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. How to file a 1040ez tax form This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. How to file a 1040ez tax form If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. How to file a 1040ez tax form Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. How to file a 1040ez tax form Your employer will report the total in box 1 of your Form W-2. How to file a 1040ez tax form Example. How to file a 1040ez tax form To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. How to file a 1040ez tax form Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. How to file a 1040ez tax form Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. How to file a 1040ez tax form These payments are made to persons displaced from their homes, businesses, or farms by federal projects. How to file a 1040ez tax form Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. How to file a 1040ez tax form See Reimbursements included in income, later. How to file a 1040ez tax form Reimbursements excluded from income. How to file a 1040ez tax form   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. How to file a 1040ez tax form These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. How to file a 1040ez tax form Your employer should report these reimbursements on your Form W-2, box 12, with Code P. How to file a 1040ez tax form    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). How to file a 1040ez tax form Expenses deducted in earlier year. How to file a 1040ez tax form   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. How to file a 1040ez tax form Your employer should show the amount of your reimbursement in box 12 of your Form W-2. How to file a 1040ez tax form Reimbursements included in income. How to file a 1040ez tax form   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. How to file a 1040ez tax form See Nonaccountable Plans under Types of Reimbursement Plans, earlier. How to file a 1040ez tax form Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. How to file a 1040ez tax form This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. How to file a 1040ez tax form It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. How to file a 1040ez tax form Reimbursement for deductible and nondeductible expenses. How to file a 1040ez tax form    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. How to file a 1040ez tax form Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. How to file a 1040ez tax form Amount of income tax withheld. How to file a 1040ez tax form   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. How to file a 1040ez tax form It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. How to file a 1040ez tax form   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. How to file a 1040ez tax form The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. How to file a 1040ez tax form Estimated tax. How to file a 1040ez tax form    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. How to file a 1040ez tax form For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. How to file a 1040ez tax form How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. How to file a 1040ez tax form For a quick overview, see Table 2, later. How to file a 1040ez tax form Form 3903 Use Form 3903 to figure your moving expense deduction. How to file a 1040ez tax form Use a separate Form 3903 for each move for which you are deducting expenses. How to file a 1040ez tax form Do not file Form 3903 if all of the following apply. How to file a 1040ez tax form You moved to a location outside the United States in an earlier year. How to file a 1040ez tax form You are claiming only storage fees while you were away from the United States. How to file a 1040ez tax form Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. How to file a 1040ez tax form Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. How to file a 1040ez tax form If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. How to file a 1040ez tax form Completing Form 3903. How to file a 1040ez tax form   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. How to file a 1040ez tax form If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). How to file a 1040ez tax form Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. How to file a 1040ez tax form This excluded amount should be identified on Form W-2, box 12, with code P. How to file a 1040ez tax form Expenses greater than reimbursement. How to file a 1040ez tax form   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. How to file a 1040ez tax form This is your moving expense deduction. How to file a 1040ez tax form Expenses equal to or less than reimbursement. How to file a 1040ez tax form    If line 3 is equal to or less than line 4, you have no moving expense deduction. How to file a 1040ez tax form Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. How to file a 1040ez tax form Table 2. How to file a 1040ez tax form Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. How to file a 1040ez tax form . How to file a 1040ez tax form . How to file a 1040ez tax form AND you have. How to file a 1040ez tax form . How to file a 1040ez tax form . How to file a 1040ez tax form THEN. How to file a 1040ez tax form . How to file a 1040ez tax form . How to file a 1040ez tax form your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. How to file a 1040ez tax form your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. How to file a 1040ez tax form your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. How to file a 1040ez tax form your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. How to file a 1040ez tax form no reimbursement moving expenses file Form 3903 showing all allowable  expenses. How to file a 1040ez tax form * * See Deductible Moving Expenses, earlier, for allowable expenses. How to file a 1040ez tax form    Where to deduct. How to file a 1040ez tax form   Deduct your moving expenses on Form 1040, line 26. How to file a 1040ez tax form The amount of moving expenses you can deduct is shown on Form 3903, line 5. How to file a 1040ez tax form    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. How to file a 1040ez tax form   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. How to file a 1040ez tax form Expenses not reimbursed. How to file a 1040ez tax form   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. How to file a 1040ez tax form Example. How to file a 1040ez tax form In December 2012, your employer transferred you to another city in the United States, where you still work. How to file a 1040ez tax form You are single and were not reimbursed for your moving expenses. How to file a 1040ez tax form In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. How to file a 1040ez tax form In January 2013, you paid for travel to the new city. How to file a 1040ez tax form You can deduct these additional expenses on your 2013 tax return. How to file a 1040ez tax form Expenses reimbursed. How to file a 1040ez tax form   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. How to file a 1040ez tax form If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. How to file a 1040ez tax form See Choosing when to deduct, next. How to file a 1040ez tax form   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. How to file a 1040ez tax form Choosing when to deduct. How to file a 1040ez tax form   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. How to file a 1040ez tax form How to make the choice. How to file a 1040ez tax form   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. How to file a 1040ez tax form    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. How to file a 1040ez tax form Illustrated Example Tom and Peggy Smith are married and have two children. How to file a 1040ez tax form They owned a home in Detroit where Tom worked. How to file a 1040ez tax form On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. How to file a 1040ez tax form Peggy flew to San Diego on March 1 to look for a new home. How to file a 1040ez tax form She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. How to file a 1040ez tax form The Smiths sold their Detroit home for $1,500 less than they paid for it. How to file a 1040ez tax form They contracted to have their personal effects moved to San Diego on April 3. How to file a 1040ez tax form The family drove to San Diego where they found that their new home was not finished. How to file a 1040ez tax form They stayed in a nearby motel until the house was ready on May 1. How to file a 1040ez tax form On April 10, Tom went to work in the San Diego plant where he still works. How to file a 1040ez tax form Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. How to file a 1040ez tax form ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. How to file a 1040ez tax form His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. How to file a 1040ez tax form Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. How to file a 1040ez tax form The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. How to file a 1040ez tax form His employer identified this amount with code P. How to file a 1040ez tax form The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. How to file a 1040ez tax form Tom must include this amount on Form 1040, line 7. How to file a 1040ez tax form The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. How to file a 1040ez tax form Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. How to file a 1040ez tax form To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. How to file a 1040ez tax form Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. How to file a 1040ez tax form He also enters his deduction, $1,200, on Form 1040, line 26. How to file a 1040ez tax form Nondeductible expenses. How to file a 1040ez tax form   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. How to file a 1040ez tax form Item 1 — pre-move househunting expenses of $524. How to file a 1040ez tax form Item 2 — the $25,000 down payment on the San Diego home. How to file a 1040ez tax form If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. How to file a 1040ez tax form Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. How to file a 1040ez tax form The commission is used to figure the gain or loss on the sale. How to file a 1040ez tax form Item 4 — the $1,500 loss on the sale of the Detroit home. How to file a 1040ez tax form Item 6 — the $320 expense for meals while driving to San Diego. How to file a 1040ez tax form (However, the lodging and car expenses are deductible. How to file a 1040ez tax form ) Item 7 — temporary living expenses of $3,730. How to file a 1040ez tax form    This image is too large to be displayed in the current screen. How to file a 1040ez tax form Please click the link to view the image. How to file a 1040ez tax form 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. How to file a 1040ez tax form You can deduct your unreimbursed moving expenses. How to file a 1040ez tax form A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. How to file a 1040ez tax form The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. How to file a 1040ez tax form Spouse and dependents. How to file a 1040ez tax form   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. How to file a 1040ez tax form   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. How to file a 1040ez tax form Services or reimbursements provided by government. How to file a 1040ez tax form   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. How to file a 1040ez tax form In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. How to file a 1040ez tax form However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. How to file a 1040ez tax form   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. How to file a 1040ez tax form You can deduct the expenses that are more than your reimbursements. How to file a 1040ez tax form See Deductible Moving Expenses, earlier. How to file a 1040ez tax form How to complete Form 3903 for members of the Armed Forces. How to file a 1040ez tax form    Take the following steps. How to file a 1040ez tax form Complete lines 1 through 3 of the form, using your actual expenses. How to file a 1040ez tax form Do not include any expenses for moving services provided by the government. How to file a 1040ez tax form Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. How to file a 1040ez tax form Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. How to file a 1040ez tax form Do not include the value of moving or storage services provided by the government. How to file a 1040ez tax form Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. How to file a 1040ez tax form Complete line 5. How to file a 1040ez tax form If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. How to file a 1040ez tax form This is your moving expense deduction. How to file a 1040ez tax form If line 3 is equal to or less than line 4, you do not have a moving expense deduction. How to file a 1040ez tax form Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. How to file a 1040ez tax form If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. How to file a 1040ez tax form    Do not deduct any expenses for moving or storage services provided by the government. How to file a 1040ez tax form How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. How to file a 1040ez tax form Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. How to file a 1040ez tax form Free help with your tax return. How to file a 1040ez tax form   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to file a 1040ez tax form The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. How to file a 1040ez tax form The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to file a 1040ez tax form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to file a 1040ez tax form Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How to file a 1040ez tax form To find the nearest VITA or TCE site, visit IRS. How to file a 1040ez tax form gov or call 1-800-906-9887. How to file a 1040ez tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to file a 1040ez tax form To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to file a 1040ez tax form aarp. How to file a 1040ez tax form org/money/taxaide or call 1-888-227-7669. How to file a 1040ez tax form   For more information on these programs, go to IRS. How to file a 1040ez tax form gov and enter “VITA” in the search box. How to file a 1040ez tax form Internet. How to file a 1040ez tax form IRS. How to file a 1040ez tax form gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How to file a 1040ez tax form Apply for an Employer Identification Number (EIN). How to file a 1040ez tax form Go to IRS. How to file a 1040ez tax form gov and enter Apply for an EIN in the search box. How to file a 1040ez tax form Request an Electronic Filing PIN by going to IRS. How to file a 1040ez tax form gov and entering Electronic Filing PIN in the search box. How to file a 1040ez tax form Check the status of your 2013 refund with Where's My Refund? Go to IRS. How to file a 1040ez tax form gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file a 1040ez tax form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to file a 1040ez tax form Check the status of your amended return. How to file a 1040ez tax form Go to IRS. How to file a 1040ez tax form gov and enter Where's My Amended Return in the search box. How to file a 1040ez tax form Download forms, instructions, and publications, including some accessible versions. How to file a 1040ez tax form Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How to file a 1040ez tax form gov or IRS2Go. How to file a 1040ez tax form Tax return and tax account transcripts are generally available for the current year and past three years. How to file a 1040ez tax form Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to file a 1040ez tax form gov. How to file a 1040ez tax form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to file a 1040ez tax form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to file a 1040ez tax form gov. How to file a 1040ez tax form Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. How to file a 1040ez tax form gov or IRS2Go. How to file a 1040ez tax form Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. How to file a 1040ez tax form An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. How to file a 1040ez tax form Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. How to file a 1040ez tax form If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. How to file a 1040ez tax form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to file a 1040ez tax form Locate the nearest volunteer help site with the VITA Locator Tool on IRS. How to file a 1040ez tax form gov. How to file a 1040ez tax form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to file a 1040ez tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to file a 1040ez tax form Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How to file a 1040ez tax form AARP offers the Tax-Aide counseling program as part of the TCE program. How to file a 1040ez tax form Visit AARP's website to find the nearest Tax-Aide location. How to file a 1040ez tax form Research your tax questions. How to file a 1040ez tax form Search publications and instructions by topic or keyword. How to file a 1040ez tax form Read the Internal Revenue Code, regulations, or other official guidance. How to file a 1040ez tax form Read Internal Revenue Bulletins. How to file a 1040ez tax form Sign up to receive local and national tax news by email. How to file a 1040ez tax form Phone. How to file a 1040ez tax form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to file a 1040ez tax form Download the free IRS2Go mobile app from the iTunes app store or from Google Play. How to file a 1040ez tax form Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to file a 1040ez tax form Call to locate the nearest volunteer help site, 1-800-906-9887. How to file a 1040ez tax form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to file a 1040ez tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to file a 1040ez tax form Most VITA and TCE sites offer free electronic filing. How to file a 1040ez tax form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to file a 1040ez tax form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to file a 1040ez tax form Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. How to file a 1040ez tax form The automated Where's My Refund? information is available 24 hours a day, 7 days a week. How to file a 1040ez tax form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to file a 1040ez tax form Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file a 1040ez tax form Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file a 1040ez tax form Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. How to file a 1040ez tax form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to file a 1040ez tax form Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). How to file a 1040ez tax form You should receive your order within 10 business days. How to file a 1040ez tax form Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How to file a 1040ez tax form Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. How to file a 1040ez tax form Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. How to file a 1040ez tax form Call to ask tax questions, 1-800-829-1040. How to file a 1040ez tax form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to file a 1040ez tax form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to file a 1040ez tax form These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. How to file a 1040ez tax form gsa. How to file a 1040ez tax form gov/fedrelay. How to file a 1040ez tax form Walk-in. How to file a 1040ez tax form You can find a selection of forms, publications and services — in-person, face-to-face. How to file a 1040ez tax form Products. How to file a 1040ez tax form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file a 1040ez tax form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to file a 1040ez tax form Services. How to file a 1040ez tax form You can walk in to your local TAC most business days for personal, face-to-face tax help. How to file a 1040ez tax form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to file a 1040ez tax form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. How to file a 1040ez tax form No appointment is necessary—just walk in. How to file a 1040ez tax form Before visiting, check www. How to file a 1040ez tax form irs. How to file a 1040ez tax form gov/localcontacts for hours of operation and services provided. How to file a 1040ez tax form Mail. How to file a 1040ez tax form You can send your order for forms, instructions, and publications to the address below. How to file a 1040ez tax form You should receive a response within 10 business days after your request is received. How to file a 1040ez tax form  Internal Revenue Service 1201 N. How to file a 1040ez tax form Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How to file a 1040ez tax form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to file a 1040ez tax form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to file a 1040ez tax form What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. How to file a 1040ez tax form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to file a 1040ez tax form You face (or your business is facing) an immediate threat of adverse action. How to file a 1040ez tax form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to file a 1040ez tax form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to file a 1040ez tax form Here's why we can help: TAS is an independent organization within the IRS. How to file a 1040ez tax form Our advocates know how to work with the IRS. How to file a 1040ez tax form Our services are free and tailored to meet your needs. How to file a 1040ez tax form We have offices in every state, the District of Columbia, and Puerto Rico. How to file a 1040ez tax form How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. How to file a 1040ez tax form irs. How to file a 1040ez tax form gov/advocate, or call us toll-free at 1-877-777-4778. How to file a 1040ez tax form How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to file a 1040ez tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to file a 1040ez tax form irs. How to file a 1040ez tax form gov/sams. How to file a 1040ez tax form Low Income Taxpayer Clinics. How to file a 1040ez tax form   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. How to file a 1040ez tax form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to file a 1040ez tax form Visit www. How to file a 1040ez tax form TaxpayerAdvocate. How to file a 1040ez tax form irs. How to file a 1040ez tax form gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to file a 1040ez tax form Prev  Up  Next   Home   More Online Publications
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Oregon Department of Justice

Website: Oregon Department of Justice

Address: Oregon Department of Justice
Financial Fraud/Consumer Protection Section
1162 Court St., NE
Salem, OR 97301-4096

Phone Number: 503-378-4320 (Salem) 503-229-5576 (Portland)

Toll-free: 1-877-877-9392 (OR)

TTY: 1-800-735-2900

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Consumer and Business Services

Website: Department of Consumer and Business Services

Address: Department of Consumer and Business Services
Division of Finance and Corporate Securities
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-378-4140

Toll-free: 1-866-814-9710 (OR)

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Division

Website: Insurance Division

Address: Insurance Division
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-947-7984

Toll-free: 1-888-877-4894 (OR)

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Consumer and Business Services

Website: Department of Consumer and Business Services

Address: Department of Consumer and Business Services
Division of Finance and Corporate Securities
PO Box 14480
Salem, OR 97309-0405

Phone Number: 503-378-4140

Toll-free: 1-866-814-9710

TTY: 503-378-4100

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Consumer Services Division
550 Capitol St., NE, Suite 215
PO Box 2148
Salem, OR 97308-2148

Toll-free: 1-800-522-2404

TTY: 1-800-648-3458 (OR)

Back to Top

The How To File A 1040ez Tax Form

How to file a 1040ez tax form Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. How to file a 1040ez tax form irs. How to file a 1040ez tax form gov/pub179. How to file a 1040ez tax form Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. How to file a 1040ez tax form  La tasa de contribución para el Seguro Social permanece en 6. How to file a 1040ez tax form 2% tanto para el empleado como para el patrono. How to file a 1040ez tax form La base límite de salario para el Seguro Social es $117,000. How to file a 1040ez tax form La tasa de la contribución al Medicare es 1. How to file a 1040ez tax form 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. How to file a 1040ez tax form No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. How to file a 1040ez tax form Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. How to file a 1040ez tax form Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. How to file a 1040ez tax form Cambio de parte responsable. How to file a 1040ez tax form  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. How to file a 1040ez tax form El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. How to file a 1040ez tax form Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. How to file a 1040ez tax form Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). How to file a 1040ez tax form Matrimonio entre personas del mismo sexo. How to file a 1040ez tax form . How to file a 1040ez tax form  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. How to file a 1040ez tax form Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. How to file a 1040ez tax form irs. How to file a 1040ez tax form gov/irb/2013-38_IRB/ar07. How to file a 1040ez tax form html. How to file a 1040ez tax form El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. How to file a 1040ez tax form El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. How to file a 1040ez tax form irs. How to file a 1040ez tax form gov/irb/2013-44_IRB/ar10. How to file a 1040ez tax form html. How to file a 1040ez tax form Recordatorios Retención de la Contribución Adicional al Medicare. How to file a 1040ez tax form  Además de la retención de la contribución Medicare de 1. How to file a 1040ez tax form 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. How to file a 1040ez tax form 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. How to file a 1040ez tax form Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. How to file a 1040ez tax form Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. How to file a 1040ez tax form La Contribución Adicional al Medicare sólo se le impone al empleado. How to file a 1040ez tax form No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. How to file a 1040ez tax form Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. How to file a 1040ez tax form Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. How to file a 1040ez tax form Para más información, sobre la Contribución Adicional al Medicare visite IRS. How to file a 1040ez tax form gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). How to file a 1040ez tax form La información está disponible en inglés. How to file a 1040ez tax form El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. How to file a 1040ez tax form . How to file a 1040ez tax form  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. How to file a 1040ez tax form Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. How to file a 1040ez tax form Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. How to file a 1040ez tax form Si desea más información, visite IRS. How to file a 1040ez tax form gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). How to file a 1040ez tax form La información está disponible en inglés. How to file a 1040ez tax form Externalización de las obligaciones de la nómina. How to file a 1040ez tax form . How to file a 1040ez tax form  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. How to file a 1040ez tax form El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. How to file a 1040ez tax form Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. How to file a 1040ez tax form gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. How to file a 1040ez tax form Dicha información está disponible en inglés. How to file a 1040ez tax form El crédito de asistencia para las primas COBRA. How to file a 1040ez tax form  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. How to file a 1040ez tax form Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. How to file a 1040ez tax form Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. How to file a 1040ez tax form El Formulario 944-PR está descontinuado. How to file a 1040ez tax form  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. How to file a 1040ez tax form A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. How to file a 1040ez tax form Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). How to file a 1040ez tax form Para más información, consulte las Instrucciones para el Formulario 944(SP). How to file a 1040ez tax form Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. How to file a 1040ez tax form O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). How to file a 1040ez tax form Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. How to file a 1040ez tax form Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. How to file a 1040ez tax form Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. How to file a 1040ez tax form Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). How to file a 1040ez tax form  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). How to file a 1040ez tax form Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. How to file a 1040ez tax form Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). How to file a 1040ez tax form Cambio de dirección. How to file a 1040ez tax form . How to file a 1040ez tax form  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. How to file a 1040ez tax form No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. How to file a 1040ez tax form Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. How to file a 1040ez tax form  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. How to file a 1040ez tax form Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). How to file a 1040ez tax form Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. How to file a 1040ez tax form El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. How to file a 1040ez tax form Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. How to file a 1040ez tax form Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. How to file a 1040ez tax form Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. How to file a 1040ez tax form eftps. How to file a 1040ez tax form gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). How to file a 1040ez tax form Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. How to file a 1040ez tax form Radicación y pago por medios electrónicos. How to file a 1040ez tax form  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. How to file a 1040ez tax form Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. How to file a 1040ez tax form Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. How to file a 1040ez tax form Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. How to file a 1040ez tax form No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. How to file a 1040ez tax form Visite el sitio web del IRS www. How to file a 1040ez tax form irs. How to file a 1040ez tax form gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. How to file a 1040ez tax form Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. How to file a 1040ez tax form irs. How to file a 1040ez tax form gov/e-pay. How to file a 1040ez tax form Se le podría cobrar un cargo por radicar electrónicamente. How to file a 1040ez tax form Para EFTPS, visite www. How to file a 1040ez tax form eftps. How to file a 1040ez tax form gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. How to file a 1040ez tax form Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. How to file a 1040ez tax form hacienda. How to file a 1040ez tax form gobierno. How to file a 1040ez tax form pr. How to file a 1040ez tax form Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. How to file a 1040ez tax form Si no provee un EIN válido, la planilla o pago no se tramitará. How to file a 1040ez tax form Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. How to file a 1040ez tax form Pagos con tarjeta de crédito o débito. How to file a 1040ez tax form  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. How to file a 1040ez tax form irs. How to file a 1040ez tax form gov/e-pay. How to file a 1040ez tax form No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. How to file a 1040ez tax form Contratación de empleados nuevos. How to file a 1040ez tax form  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. How to file a 1040ez tax form Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. How to file a 1040ez tax form Vea el apartado 4 . How to file a 1040ez tax form Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. How to file a 1040ez tax form . How to file a 1040ez tax form  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. How to file a 1040ez tax form En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. How to file a 1040ez tax form Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. How to file a 1040ez tax form Solicitud de un número de identificación patronal en línea (EIN). How to file a 1040ez tax form  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. How to file a 1040ez tax form gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). How to file a 1040ez tax form La información está provista en inglés. How to file a 1040ez tax form Pagos rechazados. How to file a 1040ez tax form  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. How to file a 1040ez tax form Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. How to file a 1040ez tax form Sin embargo, la penalidad en pagos rechazados de $24. How to file a 1040ez tax form 99 o menos es igual a la cantidad del pago. How to file a 1040ez tax form Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). How to file a 1040ez tax form Remuneración pagada a trabajadores agrícolas con visa H-2A. How to file a 1040ez tax form  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. How to file a 1040ez tax form Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. How to file a 1040ez tax form Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. How to file a 1040ez tax form Servicios de entrega privados. How to file a 1040ez tax form  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. How to file a 1040ez tax form La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. How to file a 1040ez tax form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. How to file a 1040ez tax form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file a 1040ez tax form M. How to file a 1040ez tax form , UPS Worldwide Express Plus y UPS Worldwide Express. How to file a 1040ez tax form Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. How to file a 1040ez tax form gov y escriba “private delivery service” en la casilla Search (Buscar). How to file a 1040ez tax form La información está disponible en inglés. How to file a 1040ez tax form El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. How to file a 1040ez tax form Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. How to file a 1040ez tax form Usted tiene que utilizar el Servicio Postal de los EE. How to file a 1040ez tax form UU. How to file a 1040ez tax form para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. How to file a 1040ez tax form Mantenimiento de récords. How to file a 1040ez tax form  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. How to file a 1040ez tax form Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. How to file a 1040ez tax form No se ha establecido ninguna manera especial de llevar estos récords. How to file a 1040ez tax form Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . How to file a 1040ez tax form Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. How to file a 1040ez tax form Vea Líder de cuadrilla, en el apartado 1 . How to file a 1040ez tax form Comentarios y sugerencias. How to file a 1040ez tax form  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. How to file a 1040ez tax form Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file a 1040ez tax form NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. How to file a 1040ez tax form Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. How to file a 1040ez tax form También, puede enviarnos comentarios a través de la página www. How to file a 1040ez tax form irs. How to file a 1040ez tax form gov/formspubs. How to file a 1040ez tax form Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. How to file a 1040ez tax form Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. How to file a 1040ez tax form Fotografías de niños desaparecidos. How to file a 1040ez tax form  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). How to file a 1040ez tax form Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. How to file a 1040ez tax form Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). How to file a 1040ez tax form Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. How to file a 1040ez tax form Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. How to file a 1040ez tax form Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. How to file a 1040ez tax form Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. How to file a 1040ez tax form Vea el tema Servicios de entrega privados en Recordatorios. How to file a 1040ez tax form A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. How to file a 1040ez tax form Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. How to file a 1040ez tax form Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. How to file a 1040ez tax form Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. How to file a 1040ez tax form Vea el apartado 13 . How to file a 1040ez tax form Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. How to file a 1040ez tax form Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. How to file a 1040ez tax form Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. How to file a 1040ez tax form Pague o deposite todo saldo adeudado (si es más de $500). How to file a 1040ez tax form Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. How to file a 1040ez tax form Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. How to file a 1040ez tax form Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). How to file a 1040ez tax form Para el 28 de febrero. How to file a 1040ez tax form   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). How to file a 1040ez tax form Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. How to file a 1040ez tax form Para las planillas radicadas por vías electrónicas, vea el siguiente tema. How to file a 1040ez tax form Para el 31 de marzo. How to file a 1040ez tax form  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. How to file a 1040ez tax form Sin embargo, puede transmitir un archivo electrónico por medio de Internet. How to file a 1040ez tax form Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. How to file a 1040ez tax form socialsecurity. How to file a 1040ez tax form gov/employer de la SSA para más información. How to file a 1040ez tax form Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. How to file a 1040ez tax form  Radique el Formulario 941-PR trimestralmente ante el IRS. How to file a 1040ez tax form Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. How to file a 1040ez tax form No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). How to file a 1040ez tax form Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. How to file a 1040ez tax form Si es de $500 o menos, traspásela al trimestre siguiente. How to file a 1040ez tax form Vea el apartado 10 , para más información. How to file a 1040ez tax form Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. How to file a 1040ez tax form Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). How to file a 1040ez tax form Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. How to file a 1040ez tax form Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. How to file a 1040ez tax form Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. How to file a 1040ez tax form Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). How to file a 1040ez tax form Vea los apartados 9 y 10 . How to file a 1040ez tax form Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. How to file a 1040ez tax form En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). How to file a 1040ez tax form Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. How to file a 1040ez tax form S. How to file a 1040ez tax form Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. How to file a 1040ez tax form Contribuciones sobre los ingresos de Puerto Rico. How to file a 1040ez tax form   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. How to file a 1040ez tax form Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. How to file a 1040ez tax form   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. How to file a 1040ez tax form Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. How to file a 1040ez tax form Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). How to file a 1040ez tax form   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. How to file a 1040ez tax form Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. How to file a 1040ez tax form Vea la sección 1. How to file a 1040ez tax form 1361-4(a)(7) y la sección 301. How to file a 1040ez tax form 7701-2(c)(2)(iv) de los Reglamentos, en inglés. How to file a 1040ez tax form Crédito de asistencia para las primas de COBRA. How to file a 1040ez tax form   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. How to file a 1040ez tax form La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. How to file a 1040ez tax form A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). How to file a 1040ez tax form Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. How to file a 1040ez tax form Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. How to file a 1040ez tax form Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. How to file a 1040ez tax form   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. How to file a 1040ez tax form Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. How to file a 1040ez tax form   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. How to file a 1040ez tax form La asistencia para mantener la cobertura puede durar hasta 15 meses. How to file a 1040ez tax form   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. How to file a 1040ez tax form Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. How to file a 1040ez tax form irs. How to file a 1040ez tax form gov/irb/2009-16_irb/ar09. How to file a 1040ez tax form html. How to file a 1040ez tax form   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. How to file a 1040ez tax form   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. How to file a 1040ez tax form El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. How to file a 1040ez tax form Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). How to file a 1040ez tax form El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). How to file a 1040ez tax form En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. How to file a 1040ez tax form En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. How to file a 1040ez tax form   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. How to file a 1040ez tax form En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. How to file a 1040ez tax form En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. How to file a 1040ez tax form Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. How to file a 1040ez tax form Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. How to file a 1040ez tax form Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. How to file a 1040ez tax form   Para más información, visite IRS. How to file a 1040ez tax form gov y escriba “COBRA” en la casilla Search (Buscar). How to file a 1040ez tax form La información está disponible en inglés. How to file a 1040ez tax form Ayuda para radicar documentos ante la SSA. How to file a 1040ez tax form   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. How to file a 1040ez tax form Elegibilidad para empleo. How to file a 1040ez tax form   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. How to file a 1040ez tax form Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). How to file a 1040ez tax form Puede obtener el formulario llamando al USCIS al 1-800-870-3676. How to file a 1040ez tax form Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. How to file a 1040ez tax form uscis. How to file a 1040ez tax form gov/espanol. How to file a 1040ez tax form Prev  Up  Next   Home   More Online Publications