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Hrblock 1040x 1. Hrblock 1040x   Travel Table of Contents Traveling Away From HomeTax Home Tax Home Different From Family Home Temporary Assignment or Job What Travel Expenses Are Deductible?Employee. Hrblock 1040x Business associate. Hrblock 1040x Bona fide business purpose. Hrblock 1040x Meals Travel in the United States Travel Outside the United States Luxury Water Travel Conventions If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses. Hrblock 1040x This chapter discusses: Traveling away from home, Temporary assignment or job, and What travel expenses are deductible. Hrblock 1040x It also discusses the standard meal allowance, rules for travel inside and outside the United States, luxury water travel, and deductible convention expenses. Hrblock 1040x Travel expenses defined. Hrblock 1040x   For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. Hrblock 1040x   An ordinary expense is one that is common and accepted in your trade or business. Hrblock 1040x A necessary expense is one that is helpful and appropriate for your business. Hrblock 1040x An expense does not have to be required to be considered necessary. Hrblock 1040x   You will find examples of deductible travel expenses in Table 1-1 , later. Hrblock 1040x Traveling Away From Home You are traveling away from home if: Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and You need to sleep or rest to meet the demands of your work while away from home. Hrblock 1040x This rest requirement is not satisfied by merely napping in your car. Hrblock 1040x You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Hrblock 1040x Example 1. Hrblock 1040x You are a railroad conductor. Hrblock 1040x You leave your home terminal on a regularly scheduled round-trip run between two cities and return home 16 hours later. Hrblock 1040x During the run, you have 6 hours off at your turnaround point where you eat two meals and rent a hotel room to get necessary sleep before starting the return trip. Hrblock 1040x You are considered to be away from home. Hrblock 1040x Example 2. Hrblock 1040x You are a truck driver. Hrblock 1040x You leave your terminal and return to it later the same day. Hrblock 1040x You get an hour off at your turnaround point to eat. Hrblock 1040x Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home. Hrblock 1040x Members of the Armed Forces. Hrblock 1040x   If you are a member of the U. Hrblock 1040x S. Hrblock 1040x Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Hrblock 1040x You cannot deduct your expenses for meals and lodging. Hrblock 1040x You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Hrblock 1040x If you are transferred from one permanent duty station to another, you may have deductible moving expenses, which are explained in Publication 521, Moving Expenses. Hrblock 1040x   A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a tax home (explained next) aboard the ship for travel expense purposes. Hrblock 1040x Tax Home To determine whether you are traveling away from home, you must first determine the location of your tax home. Hrblock 1040x Generally, your tax home is your regular place of business or post of duty, regardless of where you maintain your family home. Hrblock 1040x It includes the entire city or general area in which your business or work is located. Hrblock 1040x If you have more than one regular place of business, your tax home is your main place of business. Hrblock 1040x See Main place of business or work , later. Hrblock 1040x If you do not have a regular or a main place of business because of the nature of your work, then your tax home may be the place where you regularly live. Hrblock 1040x See No main place of business or work , later. Hrblock 1040x If you do not have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. Hrblock 1040x As an itinerant, you cannot claim a travel expense deduction because you are never considered to be traveling away from home. Hrblock 1040x Main place of business or work. Hrblock 1040x   If you have more than one place of work, consider the following when determining which one is your main place of business or work. Hrblock 1040x The total time you ordinarily spend in each place. Hrblock 1040x The level of your business activity in each place. Hrblock 1040x Whether your income from each place is significant or insignificant. Hrblock 1040x Example. Hrblock 1040x You live in Cincinnati where you have a seasonal job for 8 months each year and earn $40,000. Hrblock 1040x You work the other 4 months in Miami, also at a seasonal job, and earn $15,000. Hrblock 1040x Cincinnati is your main place of work because you spend most of your time there and earn most of your income there. Hrblock 1040x No main place of business or work. Hrblock 1040x   You may have a tax home even if you do not have a regular or main place of work. Hrblock 1040x Your tax home may be the home where you regularly live. Hrblock 1040x Factors used to determine tax home. Hrblock 1040x   If you do not have a regular or main place of business or work, use the following three factors to determine where your tax home is. Hrblock 1040x You perform part of your business in the area of your main home and use that home for lodging while doing business in the area. Hrblock 1040x You have living expenses at your main home that you duplicate because your business requires you to be away from that home. Hrblock 1040x You have not abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging. Hrblock 1040x   If you satisfy all three factors, your tax home is the home where you regularly live. Hrblock 1040x If you satisfy only two factors, you may have a tax home depending on all the facts and circumstances. Hrblock 1040x If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cannot deduct travel expenses. Hrblock 1040x Example 1. Hrblock 1040x You are single and live in Boston in an apartment you rent. Hrblock 1040x You have worked for your employer in Boston for a number of years. Hrblock 1040x Your employer enrolls you in a 12-month executive training program. Hrblock 1040x You do not expect to return to work in Boston after you complete your training. Hrblock 1040x During your training, you do not do any work in Boston. Hrblock 1040x Instead, you receive classroom and on-the-job training throughout the United States. Hrblock 1040x You keep your apartment in Boston and return to it frequently. Hrblock 1040x You use your apartment to conduct your personal business. Hrblock 1040x You also keep up your community contacts in Boston. Hrblock 1040x When you complete your training, you are transferred to Los Angeles. Hrblock 1040x You do not satisfy factor (1) because you did not work in Boston. Hrblock 1040x You satisfy factor (2) because you had duplicate living expenses. Hrblock 1040x You also satisfy factor (3) because you did not abandon your apartment in Boston as your main home, you kept your community contacts, and you frequently returned to live in your apartment. Hrblock 1040x Therefore, you have a tax home in Boston. Hrblock 1040x Example 2. Hrblock 1040x You are an outside salesperson with a sales territory covering several states. Hrblock 1040x Your employer's main office is in Newark, but you do not conduct any business there. Hrblock 1040x Your work assignments are temporary, and you have no way of knowing where your future assignments will be located. Hrblock 1040x You have a room in your married sister's house in Dayton. Hrblock 1040x You stay there for one or two weekends a year, but you do no work in the area. Hrblock 1040x You do not pay your sister for the use of the room. Hrblock 1040x You do not satisfy any of the three factors listed earlier. Hrblock 1040x You are an itinerant and have no tax home. Hrblock 1040x Tax Home Different From Family Home If you (and your family) do not live at your tax home (defined earlier), you cannot deduct the cost of traveling between your tax home and your family home. Hrblock 1040x You also cannot deduct the cost of meals and lodging while at your tax home. Hrblock 1040x See Example 1 , later. Hrblock 1040x If you are working temporarily in the same city where you and your family live, you may be considered as traveling away from home. Hrblock 1040x See Example 2 , later. Hrblock 1040x Example 1. Hrblock 1040x You are a truck driver and you and your family live in Tucson. Hrblock 1040x You are employed by a trucking firm that has its terminal in Phoenix. Hrblock 1040x At the end of your long runs, you return to your home terminal in Phoenix and spend one night there before returning home. Hrblock 1040x You cannot deduct any expenses you have for meals and lodging in Phoenix or the cost of traveling from Phoenix to Tucson. Hrblock 1040x This is because Phoenix is your tax home. Hrblock 1040x Example 2. Hrblock 1040x Your family home is in Pittsburgh, where you work 12 weeks a year. Hrblock 1040x The rest of the year you work for the same employer in Baltimore. Hrblock 1040x In Baltimore, you eat in restaurants and sleep in a rooming house. Hrblock 1040x Your salary is the same whether you are in Pittsburgh or Baltimore. Hrblock 1040x Because you spend most of your working time and earn most of your salary in Baltimore, that city is your tax home. Hrblock 1040x You cannot deduct any expenses you have for meals and lodging there. Hrblock 1040x However, when you return to work in Pittsburgh, you are away from your tax home even though you stay at your family home. Hrblock 1040x You can deduct the cost of your round trip between Baltimore and Pittsburgh. Hrblock 1040x You can also deduct your part of your family's living expenses for meals and lodging while you are living and working in Pittsburgh. Hrblock 1040x Temporary Assignment or Job You may regularly work at your tax home and also work at another location. Hrblock 1040x It may not be practical to return to your tax home from this other location at the end of each work day. Hrblock 1040x Temporary assignment vs. Hrblock 1040x indefinite assignment. Hrblock 1040x   If your assignment or job away from your main place of work is temporary, your tax home does not change. Hrblock 1040x You are considered to be away from home for the whole period you are away from your main place of work. Hrblock 1040x You can deduct your travel expenses if they otherwise qualify for deduction. Hrblock 1040x Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. Hrblock 1040x    However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Hrblock 1040x An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than 1 year, whether or not it actually lasts for more than 1 year. Hrblock 1040x   If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called travel allowances and you account to your employer for them. Hrblock 1040x You may be able to deduct the cost of relocating to your new tax home as a moving expense. Hrblock 1040x See Publication 521 for more information. Hrblock 1040x Exception for federal crime investigations or prosecutions. Hrblock 1040x   If you are a federal employee participating in a federal crime investigation or prosecution, you are not subject to the 1-year rule. Hrblock 1040x This means you may be able to deduct travel expenses even if you are away from your tax home for more than 1 year provided you meet the other requirements for deductibility. Hrblock 1040x   For you to qualify, the Attorney General (or his or her designee) must certify that you are traveling: For the federal government, In a temporary duty status, and To investigate, prosecute, or provide support services for the investigation or prosecution of a federal crime. Hrblock 1040x Determining temporary or indefinite. Hrblock 1040x   You must determine whether your assignment is temporary or indefinite when you start work. Hrblock 1040x If you expect an assignment or job to last for 1 year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Hrblock 1040x An assignment or job that is initially temporary may become indefinite due to changed circumstances. Hrblock 1040x A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Hrblock 1040x   The following examples illustrate whether an assignment or job is temporary or indefinite. Hrblock 1040x Example 1. Hrblock 1040x You are a construction worker. Hrblock 1040x You live and regularly work in Los Angeles. Hrblock 1040x You are a member of a trade union in Los Angeles that helps you get work in the Los Angeles area. Hrblock 1040x Your tax home is Los Angeles. Hrblock 1040x Because of a shortage of work, you took a job on a construction project in Fresno. Hrblock 1040x Your job was scheduled to end in 8 months. Hrblock 1040x The job actually lasted 10 months. Hrblock 1040x You realistically expected the job in Fresno to last 8 months. Hrblock 1040x The job actually did last less than 1 year. Hrblock 1040x The job is temporary and your tax home is still in Los Angeles. Hrblock 1040x Example 2. Hrblock 1040x The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. Hrblock 1040x The job actually was completed in 10 months. Hrblock 1040x Your job in Fresno is indefinite because you realistically expected the work to last longer than 1 year, even though it actually lasted less than 1 year. Hrblock 1040x You cannot deduct any travel expenses you had in Fresno because Fresno became your tax home. Hrblock 1040x Example 3. Hrblock 1040x The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 9 months. Hrblock 1040x After 8 months, however, you were asked to remain for 7 more months (for a total actual stay of 15 months). Hrblock 1040x Initially, you realistically expected the job in Fresno to last for only 9 months. Hrblock 1040x However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. Hrblock 1040x You can only deduct your travel expenses for the first 8 months. Hrblock 1040x You cannot deduct any travel expenses you had after that time because Fresno became your tax home when the job became indefinite. Hrblock 1040x Going home on days off. Hrblock 1040x   If you go back to your tax home from a temporary assignment on your days off, you are not considered away from home while you are in your hometown. Hrblock 1040x You cannot deduct the cost of your meals and lodging there. Hrblock 1040x However, you can deduct your travel expenses, including meals and lodging, while traveling between your temporary place of work and your tax home. Hrblock 1040x You can claim these expenses up to the amount it would have cost you to stay at your temporary place of work. Hrblock 1040x   If you keep your hotel room during your visit home, you can deduct the cost of your hotel room. Hrblock 1040x In addition, you can deduct your expenses of returning home up to the amount you would have spent for meals had you stayed at your temporary place of work. Hrblock 1040x Probationary work period. Hrblock 1040x   If you take a job that requires you to move, with the understanding that you will keep the job if your work is satisfactory during a probationary period, the job is indefinite. Hrblock 1040x You cannot deduct any of your expenses for meals and lodging during the probationary period. Hrblock 1040x What Travel Expenses Are Deductible? Once you have determined that you are traveling away from your tax home, you can determine what travel expenses are deductible. Hrblock 1040x You can deduct ordinary and necessary expenses you have when you travel away from home on business. Hrblock 1040x The type of expense you can deduct depends on the facts and your circumstances. Hrblock 1040x Table 1-1 summarizes travel expenses you may be able to deduct. Hrblock 1040x You may have other deductible travel expenses that are not covered there, depending on the facts and your circumstances. Hrblock 1040x When you travel away from home on business, you should keep records of all the expenses you have and any advances you receive from your employer. Hrblock 1040x You can use a log, diary, notebook, or any other written record to keep track of your expenses. Hrblock 1040x The types of expenses you need to record, along with supporting documentation, are described in Table 5-1 (see chapter 5). Hrblock 1040x Separating costs. Hrblock 1040x   If you have one expense that includes the costs of meals, entertainment, and other services (such as lodging or transportation), you must allocate that expense between the cost of meals and entertainment and the cost of other services. Hrblock 1040x You must have a reasonable basis for making this allocation. Hrblock 1040x For example, you must allocate your expenses if a hotel includes one or more meals in its room charge. Hrblock 1040x Travel expenses for another individual. Hrblock 1040x    If a spouse, dependent, or other individual goes with you (or your employee) on a business trip or to a business convention, you generally cannot deduct his or her travel expenses. Hrblock 1040x Employee. Hrblock 1040x   You can deduct the travel expenses of someone who goes with you if that person: Is your employee, Has a bona fide business purpose for the travel, and Would otherwise be allowed to deduct the travel expenses. Hrblock 1040x Business associate. Hrblock 1040x   If a business associate travels with you and meets the conditions in (2) and (3), earlier, you can deduct the travel expenses you have for that person. Hrblock 1040x A business associate is someone with whom you could reasonably expect to actively conduct business. Hrblock 1040x A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Hrblock 1040x Bona fide business purpose. Hrblock 1040x   A bona fide business purpose exists if you can prove a real business purpose for the individual's presence. Hrblock 1040x Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Hrblock 1040x Table 1-1. Hrblock 1040x Travel Expenses You Can Deduct   This chart summarizes expenses you can deduct when you travel away from home for business purposes. Hrblock 1040x IF you have expenses for. Hrblock 1040x . Hrblock 1040x . Hrblock 1040x THEN you can deduct the cost of. Hrblock 1040x . Hrblock 1040x . Hrblock 1040x transportation travel by airplane, train, bus, or car between your home and your business destination. Hrblock 1040x If you were provided with a free ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. Hrblock 1040x If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits. Hrblock 1040x taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between: The airport or station and your hotel, and The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location. Hrblock 1040x baggage and shipping sending baggage and sample or display material between your regular and temporary work locations. Hrblock 1040x car operating and maintaining your car when traveling away from home on business. Hrblock 1040x You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. Hrblock 1040x If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Hrblock 1040x lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Hrblock 1040x Meals include amounts spent for food, beverages, taxes, and related tips. Hrblock 1040x See Meals for additional rules and limits. Hrblock 1040x cleaning dry cleaning and laundry. Hrblock 1040x telephone business calls while on your business trip. Hrblock 1040x This includes business communication by fax machine or other communication devices. Hrblock 1040x tips tips you pay for any expenses in this chart. Hrblock 1040x other other similar ordinary and necessary expenses related to your business travel. Hrblock 1040x These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer. Hrblock 1040x Example. Hrblock 1040x Jerry drives to Chicago on business and takes his wife, Linda, with him. Hrblock 1040x Linda is not Jerry's employee. Hrblock 1040x Linda occasionally types notes, performs similar services, and accompanies Jerry to luncheons and dinners. Hrblock 1040x The performance of these services does not establish that her presence on the trip is necessary to the conduct of Jerry's business. Hrblock 1040x Her expenses are not deductible. Hrblock 1040x Jerry pays $199 a day for a double room. Hrblock 1040x A single room costs $149 a day. Hrblock 1040x He can deduct the total cost of driving his car to and from Chicago, but only $149 a day for his hotel room. Hrblock 1040x If he uses public transportation, he can deduct only his fare. Hrblock 1040x Meals You can deduct the cost of meals in either of the following situations. Hrblock 1040x It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business. Hrblock 1040x The meal is business-related entertainment. Hrblock 1040x Business-related entertainment is discussed in chapter 2 . Hrblock 1040x The following discussion deals only with meals that are not business-related entertainment. Hrblock 1040x Lavish or extravagant. Hrblock 1040x   You cannot deduct expenses for meals that are lavish or extravagant. Hrblock 1040x An expense is not considered lavish or extravagant if it is reasonable based on the facts and circumstances. Hrblock 1040x Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. Hrblock 1040x 50% limit on meals. Hrblock 1040x   You can figure your meals expense using either of the following methods. Hrblock 1040x Actual cost. Hrblock 1040x The standard meal allowance. Hrblock 1040x Both of these methods are explained below. Hrblock 1040x But, regardless of the method you use, you generally can deduct only 50% of the unreimbursed cost of your meals. Hrblock 1040x   If you are reimbursed for the cost of your meals, how you apply the 50% limit depends on whether your employer's reimbursement plan was accountable or nonaccountable. Hrblock 1040x If you are not reimbursed, the 50% limit applies whether the unreimbursed meal expense is for business travel or business entertainment. Hrblock 1040x Chapter 2 discusses the 50% Limit in more detail, and chapter 6 discusses accountable and nonaccountable plans. Hrblock 1040x Actual Cost You can use the actual cost of your meals to figure the amount of your expense before reimbursement and application of the 50% deduction limit. Hrblock 1040x If you use this method, you must keep records of your actual cost. Hrblock 1040x Standard Meal Allowance Generally, you can use the “standard meal allowance” method as an alternative to the actual cost method. Hrblock 1040x It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs. Hrblock 1040x The set amount varies depending on where and when you travel. Hrblock 1040x In this publication, “standard meal allowance” refers to the federal rate for M&IE, discussed later under Amount of standard meal allowance . Hrblock 1040x If you use the standard meal allowance, you still must keep records to prove the time, place, and business purpose of your travel. Hrblock 1040x See the recordkeeping rules for travel in chapter 5 . Hrblock 1040x Incidental expenses. Hrblock 1040x   The term “incidental expenses” means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Hrblock 1040x   Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, costs of telegrams or telephone calls, transportation between places of lodging or business and places where meals are taken, or the mailing cost of filing travel vouchers and paying employer-sponsored charge card billings. Hrblock 1040x Incidental-expenses-only method. Hrblock 1040x   You can use an optional method (instead of actual cost) for deducting incidental expenses only. Hrblock 1040x The amount of the deduction is $5 a day. Hrblock 1040x You can use this method only if you did not pay or incur any meal expenses. Hrblock 1040x You cannot use this method on any day that you use the standard meal allowance. Hrblock 1040x This method is subject to the proration rules for partial days. Hrblock 1040x See Travel for days you depart and return , later in this chapter. Hrblock 1040x Note. Hrblock 1040x The incidental-expenses-only method is not subject to the 50% limit discussed below. Hrblock 1040x Federal employees should refer to the Federal Travel Regulations at www. Hrblock 1040x gsa. Hrblock 1040x gov. Hrblock 1040x Find the “Most Requested Links” on the upper left and click on “Regulations: FAR, FMR, FTR” for Federal Travel Regulation (FTR) for changes affecting claims for reimbursement. Hrblock 1040x 50% limit may apply. Hrblock 1040x   If you use the standard meal allowance method for meal expenses and you are not reimbursed or you are reimbursed under a nonaccountable plan, you can generally deduct only 50% of the standard meal allowance. Hrblock 1040x If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. Hrblock 1040x The 50% limit is discussed in more detail in chapter 2, and accountable and nonaccountable plans are discussed in chapter 6. Hrblock 1040x There is no optional standard lodging amount similar to the standard meal allowance. Hrblock 1040x Your allowable lodging expense deduction is your actual cost. Hrblock 1040x Who can use the standard meal allowance. Hrblock 1040x   You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses. Hrblock 1040x Use of the standard meal allowance for other travel. Hrblock 1040x   You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. Hrblock 1040x You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Hrblock 1040x You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes. Hrblock 1040x Amount of standard meal allowance. Hrblock 1040x   The standard meal allowance is the federal M&IE rate. Hrblock 1040x For travel in 2013, the rate for most small localities in the United States is $46 a day. Hrblock 1040x    Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Hrblock 1040x    You can find this information (organized by state) on the Internet at www. Hrblock 1040x gsa. Hrblock 1040x gov/perdiem. Hrblock 1040x Enter a zip code or select a city and state for the per diem rates for the current fiscal year. Hrblock 1040x Per diem rates for prior fiscal years are available by using the drop down menu under “Search by State. Hrblock 1040x ”   Per diem rates are listed by the Federal government's fiscal year which runs from October 1 to September 30. Hrblock 1040x You can choose to use the rates from the 2013 fiscal year per diem tables or the rates from the 2014 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. Hrblock 1040x   If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. Hrblock 1040x If you work in the transportation industry, however, see Special rate for transportation workers , later. Hrblock 1040x Standard meal allowance for areas outside the continental United States. Hrblock 1040x   The standard meal allowance rates above do not apply to travel in Alaska, Hawaii, or any other location outside the continental United States. Hrblock 1040x The Department of Defense establishes per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U. Hrblock 1040x S. Hrblock 1040x Virgin Islands, Wake Island, and other non-foreign areas outside the continental United States. Hrblock 1040x The Department of State establishes per diem rates for all other foreign areas. Hrblock 1040x    You can access per diem rates for non-foreign areas outside the continental United States at: www. Hrblock 1040x defensetravel. Hrblock 1040x dod. Hrblock 1040x mil/site/perdiemCalc. Hrblock 1040x cfm. Hrblock 1040x You can access all other foreign per diem rates at: www. Hrblock 1040x state. Hrblock 1040x gov/travel/. Hrblock 1040x Click on “Travel Per Diem Allowances for Foreign Areas,” under “Foreign Per Diem Rates” to obtain the latest foreign per diem rates. Hrblock 1040x Special rate for transportation workers. Hrblock 1040x   You can use a special standard meal allowance if you work in the transportation industry. Hrblock 1040x You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. Hrblock 1040x If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States). Hrblock 1040x   Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. Hrblock 1040x If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. Hrblock 1040x Travel for days you depart and return. Hrblock 1040x   For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). Hrblock 1040x You can do so by one of two methods. Hrblock 1040x Method 1: You can claim 3/4 of the standard meal allowance. Hrblock 1040x Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice. Hrblock 1040x Example. Hrblock 1040x Jen is employed in New Orleans as a convention planner. Hrblock 1040x In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. Hrblock 1040x She left her home in New Orleans at 10 a. Hrblock 1040x m. Hrblock 1040x on Wednesday and arrived in Washington, DC, at 5:30 p. Hrblock 1040x m. Hrblock 1040x After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p. Hrblock 1040x m. Hrblock 1040x Jen's employer gave her a flat amount to cover her expenses and included it with her wages. Hrblock 1040x Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday. Hrblock 1040x Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. Hrblock 1040x For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use Method 1 and be limited to only 2½ days. Hrblock 1040x Travel in the United States The following discussion applies to travel in the United States. Hrblock 1040x For this purpose, the United States includes the 50 states and the District of Columbia. Hrblock 1040x The treatment of your travel expenses depends on how much of your trip was business related and on how much of your trip occurred within the United States. Hrblock 1040x See Part of Trip Outside the United States , later. Hrblock 1040x Trip Primarily for Business You can deduct all of your travel expenses if your trip was entirely business related. Hrblock 1040x If your trip was primarily for business and, while at your business destination, you extended your stay for a vacation, made a personal side trip, or had other personal activities, you can deduct only your business-related travel expenses. Hrblock 1040x These expenses include the travel costs of getting to and from your business destination and any business-related expenses at your business destination. Hrblock 1040x Example. Hrblock 1040x You work in Atlanta and take a business trip to New Orleans in May. Hrblock 1040x Your business travel totals 850 miles round trip. Hrblock 1040x On your way, you stop in Mobile to visit your parents. Hrblock 1040x You spend $2,120 for the 9 days you are away from home for travel, meals, lodging, and other travel expenses. Hrblock 1040x If you had not stopped in Mobile, you would have been gone only 6 days, and your total cost would have been $1,820. Hrblock 1040x You can deduct $1,820 for your trip, including the cost of round-trip transportation to and from New Orleans. Hrblock 1040x The deduction for your meals is subject to the 50% limit on meals mentioned earlier. Hrblock 1040x Trip Primarily for Personal Reasons If your trip was primarily for personal reasons, such as a vacation, the entire cost of the trip is a nondeductible personal expense. Hrblock 1040x However, you can deduct any expenses you have while at your destination that are directly related to your business. Hrblock 1040x A trip to a resort or on a cruise ship may be a vacation even if the promoter advertises that it is primarily for business. Hrblock 1040x The scheduling of incidental business activities during a trip, such as viewing videotapes or attending lectures dealing with general subjects, will not change what is really a vacation into a business trip. Hrblock 1040x Part of Trip Outside the United States If part of your trip is outside the United States, use the rules described later in this chapter under Travel Outside the United States for that part of the trip. Hrblock 1040x For the part of your trip that is inside the United States, use the rules for travel in the United States. Hrblock 1040x Travel outside the United States does not include travel from one point in the United States to another point in the United States. Hrblock 1040x The following discussion can help you determine whether your trip was entirely within the United States. Hrblock 1040x Public transportation. Hrblock 1040x   If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. Hrblock 1040x Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under Travel Outside the United States . Hrblock 1040x Example. Hrblock 1040x You fly from New York to Puerto Rico with a scheduled stop in Miami. Hrblock 1040x You return to New York nonstop. Hrblock 1040x The flight from New York to Miami is in the United States, so only the flight from Miami to Puerto Rico is outside the United States. Hrblock 1040x Because there are no scheduled stops between Puerto Rico and New York, all of the return trip is outside the United States. Hrblock 1040x Private car. Hrblock 1040x   Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States. Hrblock 1040x Example. Hrblock 1040x You travel by car from Denver to Mexico City and return. Hrblock 1040x Your travel from Denver to the border and from the border back to Denver is travel in the United States, and the rules in this section apply. Hrblock 1040x The rules under Travel Outside the United States apply to your trip from the border to Mexico City and back to the border. Hrblock 1040x Travel Outside the United States If any part of your business travel is outside the United States, some of your deductions for the cost of getting to and from your destination may be limited. Hrblock 1040x For this purpose, the United States includes the 50 states and the District of Columbia. Hrblock 1040x How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. Hrblock 1040x Travel Entirely for Business or Considered Entirely for Business You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business. Hrblock 1040x Travel entirely for business. Hrblock 1040x   If you travel outside the United States and you spend the entire time on business activities, you can deduct all of your travel expenses. Hrblock 1040x Travel considered entirely for business. Hrblock 1040x   Even if you did not spend your entire time on business activities, your trip is considered entirely for business if you meet at least one of the following four exceptions. Hrblock 1040x Exception 1 - No substantial control. Hrblock 1040x   Your trip is considered entirely for business if you did not have substantial control over arranging the trip. Hrblock 1040x The fact that you control the timing of your trip does not, by itself, mean that you have substantial control over arranging your trip. Hrblock 1040x   You do not have substantial control over your trip if you: Are an employee who was reimbursed or paid a travel expense allowance, and Are not related to your employer, or Are not a managing executive. Hrblock 1040x    “Related to your employer” is defined later in chapter 6 under Per Diem and Car Allowances . Hrblock 1040x   A “managing executive” is an employee who has the authority and responsibility, without being subject to the veto of another, to decide on the need for the business travel. Hrblock 1040x   A self-employed person generally has substantial control over arranging business trips. Hrblock 1040x Exception 2 - Outside United States no more than a week. Hrblock 1040x   Your trip is considered entirely for business if you were outside the United States for a week or less, combining business and nonbusiness activities. Hrblock 1040x One week means 7 consecutive days. Hrblock 1040x In counting the days, do not count the day you leave the United States, but do count the day you return to the United States. Hrblock 1040x Example. Hrblock 1040x You traveled to Brussels primarily for business. Hrblock 1040x You left Denver on Tuesday and flew to New York. Hrblock 1040x On Wednesday, you flew from New York to Brussels, arriving the next morning. Hrblock 1040x On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. Hrblock 1040x You flew back to New York, arriving Wednesday afternoon. Hrblock 1040x On Thursday, you flew back to Denver. Hrblock 1040x Although you were away from your home in Denver for more than a week, you were not outside the United States for more than a week. Hrblock 1040x This is because the day you depart does not count as a day outside the United States. Hrblock 1040x You can deduct your cost of the round-trip flight between Denver and Brussels. Hrblock 1040x You can also deduct the cost of your stay in Brussels for Thursday and Friday while you conducted business. Hrblock 1040x However, you cannot deduct the cost of your stay in Brussels from Saturday through Tuesday because those days were spent on nonbusiness activities. Hrblock 1040x Exception 3 - Less than 25% of time on personal activities. Hrblock 1040x   Your trip is considered entirely for business if: You were outside the United States for more than a week, and You spent less than 25% of the total time you were outside the United States on nonbusiness activities. Hrblock 1040x For this purpose, count both the day your trip began and the day it ended. Hrblock 1040x Example. Hrblock 1040x You flew from Seattle to Tokyo, where you spent 14 days on business and 5 days on personal matters. Hrblock 1040x You then flew back to Seattle. Hrblock 1040x You spent 1 day flying in each direction. Hrblock 1040x Because only 5/21 (less than 25%) of your total time abroad was for nonbusiness activities, you can deduct as travel expenses what it would have cost you to make the trip if you had not engaged in any nonbusiness activity. Hrblock 1040x The amount you can deduct is the cost of the round-trip plane fare and 16 days of meals (subject to the 50% limit), lodging, and other related expenses. Hrblock 1040x Exception 4 - Vacation not a major consideration. Hrblock 1040x   Your trip is considered entirely for business if you can establish that a personal vacation was not a major consideration, even if you have substantial control over arranging the trip. Hrblock 1040x Travel Primarily for Business If you travel outside the United States primarily for business but spend some of your time on other activities, you generally cannot deduct all of your travel expenses. Hrblock 1040x You can only deduct the business portion of your cost of getting to and from your destination. Hrblock 1040x You must allocate the costs between your business and other activities to determine your deductible amount. Hrblock 1040x See Travel allocation rules , later. Hrblock 1040x You do not have to allocate your travel expenses if you meet one of the four exceptions listed earlier under Travel considered entirely for business . Hrblock 1040x In those cases, you can deduct the total cost of getting to and from your destination. Hrblock 1040x Travel allocation rules. Hrblock 1040x   If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. Hrblock 1040x The days you depart from and return to the United States are both counted as days outside the United States. Hrblock 1040x   To figure the deductible amount of your round-trip travel expenses, use the following fraction. Hrblock 1040x The numerator (top number) is the total number of business days outside the United States. Hrblock 1040x The denominator (bottom number) is the total number of business and nonbusiness days of travel. Hrblock 1040x Counting business days. Hrblock 1040x   Your business days include transportation days, days your presence was required, days you spent on business, and certain weekends and holidays. Hrblock 1040x Transportation day. Hrblock 1040x   Count as a business day any day you spend traveling to or from a business destination. Hrblock 1040x However, if because of a nonbusiness activity you do not travel by a direct route, your business days are the days it would take you to travel a reasonably direct route to your business destination. Hrblock 1040x Extra days for side trips or nonbusiness activities cannot be counted as business days. Hrblock 1040x Presence required. Hrblock 1040x   Count as a business day any day your presence is required at a particular place for a specific business purpose. Hrblock 1040x Count it as a business day even if you spend most of the day on nonbusiness activities. Hrblock 1040x Day spent on business. Hrblock 1040x   If your principal activity during working hours is the pursuit of your trade or business, count the day as a business day. Hrblock 1040x Also, count as a business day any day you are prevented from working because of circumstances beyond your control. Hrblock 1040x Certain weekends and holidays. Hrblock 1040x   Count weekends, holidays, and other necessary standby days as business days if they fall between business days. Hrblock 1040x But if they follow your business meetings or activity and you remain at your business destination for nonbusiness or personal reasons, do not count them as business days. Hrblock 1040x Example 1. Hrblock 1040x Your tax home is New York City. Hrblock 1040x You travel to Quebec, where you have a business appointment on Friday. Hrblock 1040x You have another appointment on the following Monday. Hrblock 1040x Because your presence was required on both Friday and Monday, they are business days. Hrblock 1040x Because the weekend is between business days, Saturday and Sunday are counted as business days. Hrblock 1040x This is true even though you use the weekend for sightseeing, visiting friends, or other nonbusiness activity. Hrblock 1040x Example 2. Hrblock 1040x If, in Example 1, you had no business in Quebec after Friday, but stayed until Monday before starting home, Saturday and Sunday would be nonbusiness days. Hrblock 1040x Nonbusiness activity on the way to or from your business destination. Hrblock 1040x   If you stopped for a vacation or other nonbusiness activity either on the way from the United States to your business destination, or on the way back to the United States from your business destination, you must allocate part of your travel expenses to the nonbusiness activity. Hrblock 1040x   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your nonbusiness destination and a return to the point where travel outside the United States ends. Hrblock 1040x   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Hrblock 1040x The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. Hrblock 1040x Example. Hrblock 1040x You live in New York. Hrblock 1040x On May 4 you flew to Paris to attend a business conference that began on May 5. Hrblock 1040x The conference ended at noon on May 14. Hrblock 1040x That evening you flew to Dublin where you visited with friends until the afternoon of May 21, when you flew directly home to New York. Hrblock 1040x The primary purpose for the trip was to attend the conference. Hrblock 1040x If you had not stopped in Dublin, you would have arrived home the evening of May 14. Hrblock 1040x You do not meet any of the exceptions that would allow you to consider your travel entirely for business. Hrblock 1040x May 4 through May 14 (11 days) are business days and May 15 through May 21 (7 days) are nonbusiness days. Hrblock 1040x You can deduct the cost of your meals (subject to the 50% limit), lodging, and other business-related travel expenses while in Paris. Hrblock 1040x You cannot deduct your expenses while in Dublin. Hrblock 1040x You also cannot deduct 7/18 of what it would have cost you to travel round-trip between New York and Dublin. Hrblock 1040x You paid $750 to fly from New York to Paris, $400 to fly from Paris to Dublin, and $700 to fly from Dublin back to New York. Hrblock 1040x Round-trip airfare from New York to Dublin would have been $1,250. Hrblock 1040x You figure the deductible part of your air travel expenses by subtracting 7/18 of the round-trip fare and other expenses you would have had in traveling directly between New York and Dublin ($1,250 × 7/18 = $486) from your total expenses in traveling from New York to Paris to Dublin and back to New York ($750 + $400 + $700 = $1,850). Hrblock 1040x Your deductible air travel expense is $1,364 ($1,850 − $486). Hrblock 1040x Nonbusiness activity at, near, or beyond business destination. Hrblock 1040x   If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity. Hrblock 1040x   The part you must allocate is the amount it would have cost you to travel between the point where travel outside the United States begins and your business destination and a return to the point where travel outside the United States ends. Hrblock 1040x   You determine the nonbusiness portion of that expense by multiplying it by a fraction. Hrblock 1040x The numerator (top number) of the fraction is the number of nonbusiness days during your travel outside the United States and the denominator (bottom number) is the total number of days you spend outside the United States. Hrblock 1040x   None of your travel expenses for nonbusiness activities at, near, or beyond your business destination are deductible. Hrblock 1040x Example. Hrblock 1040x Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation. Hrblock 1040x You cannot deduct any part of the cost of your trip from Paris to Venice and return to Paris. Hrblock 1040x In addition, you cannot deduct 7/18 of the airfare and other expenses from New York to Paris and back to New York. Hrblock 1040x You can deduct 11/18 of the round-trip plane fare and other travel expenses from New York to Paris, plus your meals (subject to the 50% limit), lodging, and any other business expenses you had in Paris. Hrblock 1040x (Assume these expenses total $4,939. Hrblock 1040x ) If the round-trip plane fare and other travel-related expenses (such as food during the trip) are $1,750, you can deduct travel costs of $1,069 (11/18 × $1,750), plus the full $4,939 for the expenses you had in Paris. Hrblock 1040x Other methods. Hrblock 1040x   You can use another method of counting business days if you establish that it more clearly reflects the time spent on other than business activities outside the United States. Hrblock 1040x Travel Primarily for Personal Reasons If you travel outside the United States primarily for vacation or for investment purposes, the entire cost of the trip is a nondeductible personal expense. Hrblock 1040x However, if you spend some time attending brief professional seminars or a continuing education program, you can deduct your registration fees and other expenses you have that are directly related to your business. Hrblock 1040x Example. Hrblock 1040x The university from which you graduated has a continuing education program for members of its alumni association. Hrblock 1040x This program consists of trips to various foreign countries where academic exercises and conferences are set up to acquaint individuals in most occupations with selected facilities in several regions of the world. Hrblock 1040x However, none of the conferences are directed toward specific occupations or professions. Hrblock 1040x It is up to each participant to seek out specialists and organizational settings appropriate to his or her occupational interests. Hrblock 1040x Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. Hrblock 1040x These sessions are composed of a variety of activities including workshops, mini-lectures, role playing, skill development, and exercises. Hrblock 1040x Professional conference directors schedule and conduct the sessions. Hrblock 1040x Participants can choose those sessions they wish to attend. Hrblock 1040x You can participate in this program since you are a member of the alumni association. Hrblock 1040x You and your family take one of the trips. Hrblock 1040x You spend about 2 hours at each of the planned sessions. Hrblock 1040x The rest of the time you go touring and sightseeing with your family. Hrblock 1040x The trip lasts less than 1 week. Hrblock 1040x Your travel expenses for the trip are not deductible since the trip was primarily a vacation. Hrblock 1040x However, registration fees and any other incidental expenses you have for the five planned sessions you attended that are directly related and beneficial to your business are deductible business expenses. Hrblock 1040x These expenses should be specifically stated in your records to ensure proper allocation of your deductible business expenses. Hrblock 1040x Luxury Water Travel If you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct. Hrblock 1040x The limit is twice the highest federal per diem rate allowable at the time of your travel. Hrblock 1040x (Generally, the federal per diem is the amount paid to federal government employees for daily living expenses when they travel away from home, but in the United States, for business purposes. Hrblock 1040x ) Daily limit on luxury water travel. Hrblock 1040x   The highest federal per diem rate allowed and the daily limit for luxury water travel in 2013 is shown in the following table. Hrblock 1040x   2013 Dates Highest Federal Per Diem Daily Limit on Luxury Water Travel   Jan. Hrblock 1040x 1 – Mar. Hrblock 1040x 31 $367 $734   Apr. Hrblock 1040x 1 – June 30 312 624   July 1 – Aug. Hrblock 1040x 31 310 620   Sept. Hrblock 1040x 1 – Sept. Hrblock 1040x 30 366 732   Oct. Hrblock 1040x 1 – Dec. Hrblock 1040x 31 374 748 Example. Hrblock 1040x Caroline, a travel agent, traveled by ocean liner from New York to London, England, on business in May. Hrblock 1040x Her expense for the 6-day cruise was $5,200. Hrblock 1040x Caroline's deduction for the cruise cannot exceed $3,744 (6 days × $624 daily limit). Hrblock 1040x Meals and entertainment. Hrblock 1040x   If your expenses for luxury water travel include separately stated amounts for meals or entertainment, those amounts are subject to the 50% limit on meals and entertainment before you apply the daily limit. Hrblock 1040x For a discussion of the 50% Limit , see chapter 2. Hrblock 1040x Example. Hrblock 1040x In the previous example, Caroline's luxury water travel had a total cost of $5,200. Hrblock 1040x Of that amount, $3,700 was separately stated as meals and entertainment. Hrblock 1040x Caroline, who is self-employed, is not reimbursed for any of her travel expenses. Hrblock 1040x Caroline figures her deductible travel expenses as follows. Hrblock 1040x Meals and entertainment $3,700   50% limit × . Hrblock 1040x 50   Allowable meals &     entertainment $1,850   Other travel expenses + 1,800   Allowable cost before the daily limit $3,650 Daily limit for May 2013 $624   Times number of days × 6   Maximum luxury water travel     deduction $3,744 Amount of allowable deduction $3,650 Caroline's deduction for her cruise is limited to $3,650, even though the limit on luxury water travel is slightly higher. Hrblock 1040x Not separately stated. Hrblock 1040x   If your meal or entertainment charges are not separately stated or are not clearly identifiable, you do not have to allocate any portion of the total charge to meals or entertainment. Hrblock 1040x Exceptions The daily limit on luxury water travel (discussed earlier) does not apply to expenses you have to attend a convention, seminar, or meeting on board a cruise ship. Hrblock 1040x See Cruise Ships under Conventions. Hrblock 1040x Conventions You can deduct your travel expenses when you attend a convention if you can show that your attendance benefits your trade or business. Hrblock 1040x You cannot deduct the travel expenses for your family. Hrblock 1040x If the convention is for investment, political, social, or other purposes unrelated to your trade or business, you cannot deduct the expenses. Hrblock 1040x Your appointment or election as a delegate does not, in itself, determine whether you can deduct travel expenses. Hrblock 1040x You can deduct your travel expenses only if your attendance is connected to your own trade or business. Hrblock 1040x Convention agenda. Hrblock 1040x   The convention agenda or program generally shows the purpose of the convention. Hrblock 1040x You can show your attendance at the convention benefits your trade or business by comparing the agenda with the official duties and responsibilities of your position. Hrblock 1040x The agenda does not have to deal specifically with your official duties and responsibilities; it will be enough if the agenda is so related to your position that it shows your attendance was for business purposes. Hrblock 1040x Conventions Held Outside the North American Area You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless: The meeting is directly related to your trade or business, and It is reasonable to hold the meeting outside the North American area. Hrblock 1040x See Reasonableness test , later. Hrblock 1040x If the meeting meets these requirements, you also must satisfy the rules for deducting expenses for business trips in general, discussed earlier under Travel Outside the United States . Hrblock 1040x North American area. Hrblock 1040x   The North American area includes the following locations. Hrblock 1040x American Samoa Johnston Island Antigua and Barbuda Kingman Reef Aruba Marshall Islands Bahamas Mexico Baker Island Micronesia Barbados Midway Islands Bermuda Netherlands Antilles Canada Northern Mariana Costa Rica Islands Dominica Palau Dominican Republic Palmyra Atoll Grenada Panama Guam Puerto Rico Guyana Trinidad and Tobago Honduras USA Howland Island U. Hrblock 1040x S. Hrblock 1040x Virgin Islands Jamaica Wake Island Jarvis Island   The North American area also includes U. Hrblock 1040x S. Hrblock 1040x islands, cays, and reefs that are possessions of the United States and not part of the fifty states or the District of Columbia. Hrblock 1040x Reasonableness test. Hrblock 1040x   The following factors are taken into account to determine if it was reasonable to hold the meeting outside the North American area. Hrblock 1040x The purpose of the meeting and the activities taking place at the meeting. Hrblock 1040x The purposes and activities of the sponsoring organizations or groups. Hrblock 1040x The homes of the active members of the sponsoring organizations and the places at which other meetings of the sponsoring organizations or groups have been or will be held. Hrblock 1040x Other relevant factors you may present. Hrblock 1040x Cruise Ships You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. Hrblock 1040x All ships that sail are considered cruise ships. Hrblock 1040x You can deduct these expenses only if all of the following requirements are met. Hrblock 1040x The convention, seminar, or meeting is directly related to your trade or business. Hrblock 1040x The cruise ship is a vessel registered in the United States. Hrblock 1040x All of the cruise ship's ports of call are in the United States or in possessions of the United States. Hrblock 1040x You attach to your return a written statement signed by you that includes information about: The total days of the trip (not including the days of transportation to and from the cruise ship port), The number of hours each day that you devoted to scheduled business activities, and A program of the scheduled business activities of the meeting. Hrblock 1040x You attach to your return a written statement signed by an officer of the organization or group sponsoring the meeting that includes: A schedule of the business activities of each day of the meeting, and The number of hours you attended the scheduled business activities. Hrblock 1040x Prev  Up  Next   Home   More Online Publications
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Understanding Your CP112 Notice

We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.


What you need to do

  • You don't need to do anything. If you haven't received it already, you should receive a refund of the overpaid amount within 4-6 weeks as long as you owe no other taxes or debts we are required to collect.

You may want to...

  • Compare the figures on the notice with your tax return.
  • If you agree with our change(s), correct the copy of your tax return that you kept for your records.
  • Complete and send us a Form 2848, Power of Attorney and Declaration of Representative to authorize someone (such as an accountant) to contact us on your behalf.

  • Answers to common questions

    What if I do not receive my refund in 4-6 weeks?
    If you don’t owe other taxes or debts we’re required to collect, such as child support, and 6 weeks have lapsed, call us at the toll-free number listed on the top right corner of your notice.

    What if I disagree with the changes you made and don’t want the refund?
    Contact us at the toll-free number listed on the top right corner of your notice to stop the refund.


    Tips for next year

    Consider filing your taxes electronically. Filing online can help you to avoid mistakes and to find credits and deductions for which you may qualify. In many cases you can file electronically for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Hrblock 1040x

Hrblock 1040x 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. Hrblock 1040x irs. Hrblock 1040x gov/pub179. Hrblock 1040x Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. Hrblock 1040x  La tasa de contribución para el Seguro Social permanece en 6. Hrblock 1040x 2% tanto para el empleado como para el patrono. Hrblock 1040x La base límite de salario para el Seguro Social es $117,000. Hrblock 1040x La tasa de la contribución al Medicare es 1. Hrblock 1040x 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. Hrblock 1040x No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x Cambio de parte responsable. Hrblock 1040x  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. Hrblock 1040x El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. Hrblock 1040x 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. Hrblock 1040x Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). Hrblock 1040x Matrimonio entre personas del mismo sexo. Hrblock 1040x . Hrblock 1040x  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. Hrblock 1040x Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. Hrblock 1040x irs. Hrblock 1040x gov/irb/2013-38_IRB/ar07. Hrblock 1040x html. Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x irs. Hrblock 1040x gov/irb/2013-44_IRB/ar10. Hrblock 1040x html. Hrblock 1040x Recordatorios Retención de la Contribución Adicional al Medicare. Hrblock 1040x  Además de la retención de la contribución Medicare de 1. Hrblock 1040x 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. Hrblock 1040x 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. Hrblock 1040x 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. Hrblock 1040x Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. Hrblock 1040x La Contribución Adicional al Medicare sólo se le impone al empleado. Hrblock 1040x No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x Para más información, sobre la Contribución Adicional al Medicare visite IRS. Hrblock 1040x gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). Hrblock 1040x La información está disponible en inglés. Hrblock 1040x El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. Hrblock 1040x . Hrblock 1040x  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. Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x Si desea más información, visite IRS. Hrblock 1040x gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). Hrblock 1040x La información está disponible en inglés. Hrblock 1040x Externalización de las obligaciones de la nómina. Hrblock 1040x . Hrblock 1040x  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. Hrblock 1040x El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. Hrblock 1040x 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. Hrblock 1040x gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. Hrblock 1040x Dicha información está disponible en inglés. Hrblock 1040x El crédito de asistencia para las primas COBRA. Hrblock 1040x  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. Hrblock 1040x Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. Hrblock 1040x Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. Hrblock 1040x El Formulario 944-PR está descontinuado. Hrblock 1040x  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. Hrblock 1040x 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. Hrblock 1040x 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). Hrblock 1040x Para más información, consulte las Instrucciones para el Formulario 944(SP). Hrblock 1040x 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. Hrblock 1040x O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). Hrblock 1040x Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. Hrblock 1040x Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. Hrblock 1040x 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. Hrblock 1040x Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). Hrblock 1040x  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). Hrblock 1040x 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. Hrblock 1040x 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). Hrblock 1040x Cambio de dirección. Hrblock 1040x . Hrblock 1040x  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. Hrblock 1040x No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. Hrblock 1040x Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. Hrblock 1040x  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. Hrblock 1040x 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). Hrblock 1040x 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. Hrblock 1040x El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. Hrblock 1040x Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. Hrblock 1040x Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. Hrblock 1040x Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. Hrblock 1040x eftps. Hrblock 1040x gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). Hrblock 1040x 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. Hrblock 1040x Radicación y pago por medios electrónicos. Hrblock 1040x  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. Hrblock 1040x 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. Hrblock 1040x Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. Hrblock 1040x 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. Hrblock 1040x No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. Hrblock 1040x Visite el sitio web del IRS www. Hrblock 1040x irs. Hrblock 1040x gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. Hrblock 1040x Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. Hrblock 1040x irs. Hrblock 1040x gov/e-pay. Hrblock 1040x Se le podría cobrar un cargo por radicar electrónicamente. Hrblock 1040x Para EFTPS, visite www. Hrblock 1040x eftps. Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x hacienda. Hrblock 1040x gobierno. Hrblock 1040x pr. Hrblock 1040x Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. Hrblock 1040x Si no provee un EIN válido, la planilla o pago no se tramitará. Hrblock 1040x Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. Hrblock 1040x Pagos con tarjeta de crédito o débito. Hrblock 1040x  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. Hrblock 1040x irs. Hrblock 1040x gov/e-pay. Hrblock 1040x No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. Hrblock 1040x Contratación de empleados nuevos. Hrblock 1040x  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. Hrblock 1040x 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. Hrblock 1040x Vea el apartado 4 . Hrblock 1040x Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. Hrblock 1040x . Hrblock 1040x  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. Hrblock 1040x 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. Hrblock 1040x Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. Hrblock 1040x Solicitud de un número de identificación patronal en línea (EIN). Hrblock 1040x  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. Hrblock 1040x 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). Hrblock 1040x La información está provista en inglés. Hrblock 1040x Pagos rechazados. Hrblock 1040x  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. Hrblock 1040x Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. Hrblock 1040x Sin embargo, la penalidad en pagos rechazados de $24. Hrblock 1040x 99 o menos es igual a la cantidad del pago. Hrblock 1040x Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). Hrblock 1040x Remuneración pagada a trabajadores agrícolas con visa H-2A. Hrblock 1040x  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. Hrblock 1040x Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. Hrblock 1040x Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. Hrblock 1040x Servicios de entrega privados. Hrblock 1040x  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. Hrblock 1040x La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. Hrblock 1040x Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. Hrblock 1040x United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Hrblock 1040x M. Hrblock 1040x , UPS Worldwide Express Plus y UPS Worldwide Express. Hrblock 1040x Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. Hrblock 1040x gov y escriba “private delivery service” en la casilla Search (Buscar). Hrblock 1040x La información está disponible en inglés. Hrblock 1040x El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. Hrblock 1040x Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. Hrblock 1040x Usted tiene que utilizar el Servicio Postal de los EE. Hrblock 1040x UU. Hrblock 1040x para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. Hrblock 1040x Mantenimiento de récords. Hrblock 1040x  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. Hrblock 1040x Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. Hrblock 1040x No se ha establecido ninguna manera especial de llevar estos récords. Hrblock 1040x 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 . Hrblock 1040x Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. Hrblock 1040x Vea Líder de cuadrilla, en el apartado 1 . Hrblock 1040x Comentarios y sugerencias. Hrblock 1040x  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. Hrblock 1040x Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Hrblock 1040x NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. Hrblock 1040x 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. Hrblock 1040x También, puede enviarnos comentarios a través de la página www. Hrblock 1040x irs. Hrblock 1040x gov/formspubs. Hrblock 1040x Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. Hrblock 1040x Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. Hrblock 1040x Fotografías de niños desaparecidos. Hrblock 1040x  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). Hrblock 1040x 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. Hrblock 1040x 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). Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x Vea el tema Servicios de entrega privados en Recordatorios. Hrblock 1040x A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. Hrblock 1040x Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. Hrblock 1040x Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. Hrblock 1040x Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. Hrblock 1040x Vea el apartado 13 . Hrblock 1040x Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. Hrblock 1040x 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. Hrblock 1040x Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. Hrblock 1040x Pague o deposite todo saldo adeudado (si es más de $500). Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x 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). Hrblock 1040x Para el 28 de febrero. Hrblock 1040x   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). Hrblock 1040x Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. Hrblock 1040x Para las planillas radicadas por vías electrónicas, vea el siguiente tema. Hrblock 1040x Para el 31 de marzo. Hrblock 1040x  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. Hrblock 1040x Sin embargo, puede transmitir un archivo electrónico por medio de Internet. Hrblock 1040x 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. Hrblock 1040x socialsecurity. Hrblock 1040x gov/employer de la SSA para más información. Hrblock 1040x Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. Hrblock 1040x  Radique el Formulario 941-PR trimestralmente ante el IRS. Hrblock 1040x 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. Hrblock 1040x No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). Hrblock 1040x Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. Hrblock 1040x Si es de $500 o menos, traspásela al trimestre siguiente. Hrblock 1040x Vea el apartado 10 , para más información. Hrblock 1040x 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. Hrblock 1040x 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). Hrblock 1040x Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x 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). Hrblock 1040x Vea los apartados 9 y 10 . Hrblock 1040x 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. Hrblock 1040x 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). Hrblock 1040x 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. Hrblock 1040x S. Hrblock 1040x Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. Hrblock 1040x Contribuciones sobre los ingresos de Puerto Rico. Hrblock 1040x   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. Hrblock 1040x Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. Hrblock 1040x   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. Hrblock 1040x Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. Hrblock 1040x Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Hrblock 1040x   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. Hrblock 1040x 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. Hrblock 1040x Vea la sección 1. Hrblock 1040x 1361-4(a)(7) y la sección 301. Hrblock 1040x 7701-2(c)(2)(iv) de los Reglamentos, en inglés. Hrblock 1040x Crédito de asistencia para las primas de COBRA. Hrblock 1040x   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. Hrblock 1040x 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. Hrblock 1040x 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). Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x 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 ”. Hrblock 1040x   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. Hrblock 1040x 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. Hrblock 1040x   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. Hrblock 1040x La asistencia para mantener la cobertura puede durar hasta 15 meses. Hrblock 1040x   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. Hrblock 1040x 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. Hrblock 1040x irs. Hrblock 1040x gov/irb/2009-16_irb/ar09. Hrblock 1040x html. Hrblock 1040x   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. Hrblock 1040x   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. Hrblock 1040x El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. Hrblock 1040x Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). Hrblock 1040x El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). Hrblock 1040x En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. Hrblock 1040x 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. Hrblock 1040x   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. Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x 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. Hrblock 1040x Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. Hrblock 1040x 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. Hrblock 1040x   Para más información, visite IRS. Hrblock 1040x gov y escriba “COBRA” en la casilla Search (Buscar). Hrblock 1040x La información está disponible en inglés. Hrblock 1040x Ayuda para radicar documentos ante la SSA. Hrblock 1040x   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. Hrblock 1040x Elegibilidad para empleo. Hrblock 1040x   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. Hrblock 1040x 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). Hrblock 1040x Puede obtener el formulario llamando al USCIS al 1-800-870-3676. Hrblock 1040x Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. Hrblock 1040x uscis. Hrblock 1040x gov/espanol. Hrblock 1040x Prev  Up  Next   Home   More Online Publications