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Income Tax Return Form 2012

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Income Tax Return Form 2012

Income tax return form 2012 Publication 596SP - Additional Material Table of Contents EIC Table Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Bajos Ingresos EIC Table Tabla de 2013 del Crédito por Ingreso del Trabajo Precaución: Ésta no es una tabla de impuestos. Income tax return form 2012 1. Income tax return form 2012 Para buscar su crédito, lea hacia abajo las columnas “Por lo menos-Pero menos de” y busque la línea que incluya la cantidad que se le indica en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC) 2. Income tax return form 2012 Después pase a la columna que incluya su estado civil para efectos de la declaración y el número de hijos calificados que tiene. Income tax return form 2012 Anote el crédito que aparece en esa columna en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC). Income tax return form 2012 Ejemplo. Income tax return form 2012 Si su estado civil para efectos de la declaración es soltero, tiene un hijo calificado y la cantidad que usted busca en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC) es $2,455, anote $842. Income tax return form 2012   Y su estado civil para efectos de la declaración es– Si la cantidad que busca según su Hoja de Trabajo es– Soltero, cabeza de familia o viudo que reúne los requisitos y el número de hijos que tienen es– Casados que presentan la declaración  conjunta y el número de hijos que tienen es–   0 1 2 3 0 1 2 3 Por lo menos Pero menos de Su crédito es– Su crédito es– $1 $50 $2 $9 $10 $11 $2 $9 $10 $11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 487 2,168 2,550 2,869 487 2,168 2,550 2,869 6,400 6,450 487 2,185 2,570 2,891 487 2,185 2,570 2,891 6,450 6,500 487 2,202 2,590 2,914 487 2,202 2,590 2,914 6,500 6,550 487 2,219 2,610 2,936 487 2,219 2,610 2,936 6,550 6,600 487 2,236 2,630 2,959 487 2,236 2,630 2,959 6,600 6,650 487 2,253 2,650 2,981 487 2,253 2,650 2,981 6,650 6,700 487 2,270 2,670 3,004 487 2,270 2,670 3,004 6,700 6,750 487 2,287 2,690 3,026 487 2,287 2,690 3,026 6,750 6,800 487 2,304 2,710 3,049 487 2,304 2,710 3,049 6,800 6,850 487 2,321 2,730 3,071 487 2,321 2,730 3,071 6,850 6,900 487 2,338 2,750 3,094 487 2,338 2,750 3,094 6,900 6,950 487 2,355 2,770 3,116 487 2,355 2,770 3,116 6,950 7,000 487 2,372 2,790 3,139 487 2,372 2,790 3,139 7,000 7,050 487 2,389 2,810 3,161 487 2,389 2,810 3,161 7,050 7,100 487 2,406 2,830 3,184 487 2,406 2,830 3,184 7,100 7,150 487 2,423 2,850 3,206 487 2,423 2,850 3,206 7,150 7,200 487 2,440 2,870 3,229 487 2,440 2,870 3,229 7,200 7,250 487 2,457 2,890 3,251 487 2,457 2,890 3,251 7,250 7,300 487 2,474 2,910 3,274 487 2,474 2,910 3,274 7,300 7,350 487 2,491 2,930 3,296 487 2,491 2,930 3,296 7,350 7,400 487 2,508 2,950 3,319 487 2,508 2,950 3,319 7,400 7,450 487 2,525 2,970 3,341 487 2,525 2,970 3,341 7,450 7,500 487 2,542 2,990 3,364 487 2,542 2,990 3,364 7,500 7,550 487 2,559 3,010 3,386 487 2,559 3,010 3,386 7,550 7,600 487 2,576 3,030 3,409 487 2,576 3,030 3,409 7,600 7,650 487 2,593 3,050 3,431 487 2,593 3,050 3,431 7,650 7,700 487 2,610 3,070 3,454 487 2,610 3,070 3,454 7,700 7,750 487 2,627 3,090 3,476 487 2,627 3,090 3,476 7,750 7,800 487 2,644 3,110 3,499 487 2,644 3,110 3,499 7,800 7,850 487 2,661 3,130 3,521 487 2,661 3,130 3,521 7,850 7,900 487 2,678 3,150 3,544 487 2,678 3,150 3,544 7,900 7,950 487 2,695 3,170 3,566 487 2,695 3,170 3,566 7,950 8,000 487 2,712 3,190 3,589 487 2,712 3,190 3,589 8,000 8,050 483 2,729 3,210 3,611 487 2,729 3,210 3,611 8,050 8,100 479 2,746 3,230 3,634 487 2,746 3,230 3,634 8,100 8,150 475 2,763 3,250 3,656 487 2,763 3,250 3,656 8,150 8,200 472 2,780 3,270 3,679 487 2,780 3,270 3,679 8,200 8,250 468 2,797 3,290 3,701 487 2,797 3,290 3,701 8,250 8,300 464 2,814 3,310 3,724 487 2,814 3,310 3,724 8,300 8,350 460 2,831 3,330 3,746 487 2,831 3,330 3,746 8,350 8,400 456 2,848 3,350 3,769 487 2,848 3,350 3,769 8,400 8,450 452 2,865 3,370 3,791 487 2,865 3,370 3,791 8,450 8,500 449 2,882 3,390 3,814 487 2,882 3,390 3,814 8,500 8,550 445 2,899 3,410 3,836 487 2,899 3,410 3,836 8,550 8,600 441 2,916 3,430 3,859 487 2,916 3,430 3,859 8,600 8,650 437 2,933 3,450 3,881 487 2,933 3,450 3,881 8,650 8,700 433 2,950 3,470 3,904 487 2,950 3,470 3,904 8,700 8,750 430 2,967 3,490 3,926 487 2,967 3,490 3,926 8,750 8,800 426 2,984 3,510 3,949 487 2,984 3,510 3,949 8,800 8,850 422 3,001 3,530 3,971 487 3,001 3,530 3,971 8,850 8,900 418 3,018 3,550 3,994 487 3,018 3,550 3,994 8,900 8,950 414 3,035 3,570 4,016 487 3,035 3,570 4,016 8,950 9,000 410 3,052 3,590 4,039 487 3,052 3,590 4,039 9,000 9,050 407 3,069 3,610 4,061 487 3,069 3,610 4,061 9,050 9,100 403 3,086 3,630 4,084 487 3,086 3,630 4,084 9,100 9,150 399 3,103 3,650 4,106 487 3,103 3,650 4,106 9,150 9,200 395 3,120 3,670 4,129 487 3,120 3,670 4,129 9,200 9,250 391 3,137 3,690 4,151 487 3,137 3,690 4,151 9,250 9,300 387 3,154 3,710 4,174 487 3,154 3,710 4,174 9,300 9,350 384 3,171 3,730 4,196 487 3,171 3,730 4,196 9,350 9,400 380 3,188 3,750 4,219 487 3,188 3,750 4,219 9,400 9,450 376 3,205 3,770 4,241 487 3,205 3,770 4,241 9,450 9,500 372 3,222 3,790 4,264 487 3,222 3,790 4,264 9,500 9,550 368 3,239 3,810 4,286 487 3,239 3,810 4,286 9,550 9,600 365 3,250 3,830 4,309 487 3,250 3,830 4,309 9,600 9,650 361 3,250 3,850 4,331 487 3,250 3,850 4,331 9,650 9,700 357 3,250 3,870 4,354 487 3,250 3,870 4,354 9,700 9,750 353 3,250 3,890 4,376 487 3,250 3,890 4,376 9,750 9,800 349 3,250 3,910 4,399 487 3,250 3,910 4,399 9,800 9,850 345 3,250 3,930 4,421 487 3,250 3,930 4,421 9,850 9,900 342 3,250 3,950 4,444 487 3,250 3,950 4,444 9,900 9,950 338 3,250 3,970 4,466 487 3,250 3,970 4,466 9,950 10,000 334 3,250 3,990 4,489 487 3,250 3,990 4,489 10,000 10,050 330 3,250 4,010 4,511 487 3,250 4,010 4,511 10,050 10,100 326 3,250 4,030 4,534 487 3,250 4,030 4,534 10,100 10,150 322 3,250 4,050 4,556 487 3,250 4,050 4,556 10,150 10,200 319 3,250 4,070 4,579 487 3,250 4,070 4,579 10,200 10,250 315 3,250 4,090 4,601 487 3,250 4,090 4,601 10,250 10,300 311 3,250 4,110 4,624 487 3,250 4,110 4,624 10,300 10,350 307 3,250 4,130 4,646 487 3,250 4,130 4,646 10,350 10,400 303 3,250 4,150 4,669 487 3,250 4,150 4,669 10,400 10,450 299 3,250 4,170 4,691 487 3,250 4,170 4,691 10,450 10,500 296 3,250 4,190 4,714 487 3,250 4,190 4,714 10,500 10,550 292 3,250 4,210 4,736 487 3,250 4,210 4,736 10,550 10,600 288 3,250 4,230 4,759 487 3,250 4,230 4,759 10,600 10,650 284 3,250 4,250 4,781 487 3,250 4,250 4,781 10,650 10,700 280 3,250 4,270 4,804 487 3,250 4,270 4,804 10,700 10,750 277 3,250 4,290 4,826 487 3,250 4,290 4,826 10,750 10,800 273 3,250 4,310 4,849 487 3,250 4,310 4,849 10,800 10,850 269 3,250 4,330 4,871 487 3,250 4,330 4,871 10,850 10,900 265 3,250 4,350 4,894 487 3,250 4,350 4,894 10,900 10,950 261 3,250 4,370 4,916 487 3,250 4,370 4,916 10,950 11,000 257 3,250 4,390 4,939 487 3,250 4,390 4,939 11,000 11,050 254 3,250 4,410 4,961 487 3,250 4,410 4,961 11,050 11,100 250 3,250 4,430 4,984 487 3,250 4,430 4,984 11,100 11,150 246 3,250 4,450 5,006 487 3,250 4,450 5,006 11,150 11,200 242 3,250 4,470 5,029 487 3,250 4,470 5,029 11,200 11,250 238 3,250 4,490 5,051 487 3,250 4,490 5,051 11,250 11,300 234 3,250 4,510 5,074 487 3,250 4,510 5,074 11,300 11,350 231 3,250 4,530 5,096 487 3,250 4,530 5,096 11,350 11,400 227 3,250 4,550 5,119 487 3,250 4,550 5,119 11,400 11,450 223 3,250 4,570 5,141 487 3,250 4,570 5,141 11,450 11,500 219 3,250 4,590 5,164 487 3,250 4,590 5,164 11,500 11,550 215 3,250 4,610 5,186 487 3,250 4,610 5,186 11,550 11,600 212 3,250 4,630 5,209 487 3,250 4,630 5,209 11,600 11,650 208 3,250 4,650 5,231 487 3,250 4,650 5,231 11,650 11,700 204 3,250 4,670 5,254 487 3,250 4,670 5,254 11,700 11,750 200 3,250 4,690 5,276 487 3,250 4,690 5,276 11,750 11,800 196 3,250 4,710 5,299 487 3,250 4,710 5,299 11,800 11,850 192 3,250 4,730 5,321 487 3,250 4,730 5,321 11,850 11,900 189 3,250 4,750 5,344 487 3,250 4,750 5,344 11,900 11,950 185 3,250 4,770 5,366 487 3,250 4,770 5,366 11,950 12,000 181 3,250 4,790 5,389 487 3,250 4,790 5,389 12,000 12,050 177 3,250 4,810 5,411 487 3,250 4,810 5,411 12,050 12,100 173 3,250 4,830 5,434 487 3,250 4,830 5,434 12,100 12,150 169 3,250 4,850 5,456 487 3,250 4,850 5,456 12,150 12,200 166 3,250 4,870 5,479 487 3,250 4,870 5,479 12,200 12,250 162 3,250 4,890 5,501 487 3,250 4,890 5,501 12,250 12,300 158 3,250 4,910 5,524 487 3,250 4,910 5,524 12,300 12,350 154 3,250 4,930 5,546 487 3,250 4,930 5,546 12,350 12,400 150 3,250 4,950 5,569 487 3,250 4,950 5,569 12,400 12,450 146 3,250 4,970 5,591 487 3,250 4,970 5,591 12,450 12,500 143 3,250 4,990 5,614 487 3,250 4,990 5,614 12,500 12,550 139 3,250 5,010 5,636 487 3,250 5,010 5,636 12,550 12,600 135 3,250 5,030 5,659 487 3,250 5,030 5,659 12,600 12,650 131 3,250 5,050 5,681 487 3,250 5,050 5,681 12,650 12,700 127 3,250 5,070 5,704 487 3,250 5,070 5,704 12,700 12,750 124 3,250 5,090 5,726 487 3,250 5,090 5,726 12,750 12,800 120 3,250 5,110 5,749 487 3,250 5,110 5,749 12,800 12,850 116 3,250 5,130 5,771 487 3,250 5,130 5,771 12,850 12,900 112 3,250 5,150 5,794 487 3,250 5,150 5,794 12,900 12,950 108 3,250 5,170 5,816 487 3,250 5,170 5,816 12,950 13,000 104 3,250 5,190 5,839 487 3,250 5,190 5,839 13,000 13,050 101 3,250 5,210 5,861 487 3,250 5,210 5,861 13,050 13,100 97 3,250 5,230 5,884 487 3,250 5,230 5,884 13,100 13,150 93 3,250 5,250 5,906 487 3,250 5,250 5,906 13,150 13,200 89 3,250 5,270 5,929 487 3,250 5,270 5,929 13,200 13,250 85 3,250 5,290 5,951 487 3,250 5,290 5,951 13,250 13,300 81 3,250 5,310 5,974 487 3,250 5,310 5,974 13,300 13,350 78 3,250 5,330 5,996 487 3,250 5,330 5,996 13,350 13,400 74 3,250 5,350 6,019 482 3,250 5,350 6,019 13,400 13,450 70 3,250 5,372 6,044 479 3,250 5,372 6,044 13,450 13,500 66 3,250 5,372 6,044 475 3,250 5,372 6,044 13,500 13,550 62 3,250 5,372 6,044 471 3,250 5,372 6,044 13,550 13,600 59 3,250 5,372 6,044 467 3,250 5,372 6,044 13,600 13,650 55 3,250 5,372 6,044 463 3,250 5,372 6,044 13,650 13,700 51 3,250 5,372 6,044 459 3,250 5,372 6,044 13,700 13,750 47 3,250 5,372 6,044 456 3,250 5,372 6,044 13,750 13,800 43 3,250 5,372 6,044 452 3,250 5,372 6,044 13,800 13,850 39 3,250 5,372 6,044 448 3,250 5,372 6,044 13,850 13,900 36 3,250 5,372 6,044 444 3,250 5,372 6,044 13,900 13,950 32 3,250 5,372 6,044 440 3,250 5,372 6,044 13,950 14,000 28 3,250 5,372 6,044 436 3,250 5,372 6,044 14,000 14,050 24 3,250 5,372 6,044 433 3,250 5,372 6,044 14,050 14,100 20 3,250 5,372 6,044 429 3,250 5,372 6,044 14,100 14,150 16 3,250 5,372 6,044 425 3,250 5,372 6,044 14,150 14,200 13 3,250 5,372 6,044 421 3,250 5,372 6,044 14,200 14,250 9 3,250 5,372 6,044 417 3,250 5,372 6,044 14,250 14,300 5 3,250 5,372 6,044 413 3,250 5,372 6,044 14,300 14,350 * * Si la cantidad que busca según su hoja de trabajo es por lo mínimo $14,300 pero menos de $14,340 y usted no tiene hijos calificados, su crédito es $2. Income tax return form 2012  Si la cantidad que busca según su hoja de trabajo es $14,340 o más y usted no tiene hijos calificados, usted no puede reclamar el crédito. Income tax return form 2012 3,250 5,372 6,044 410 3,250 5,372 6,044 14,350 14,400 0 3,250 5,372 6,044 406 3,250 5,372 6,044 14,400 14,450 0 3,250 5,372 6,044 402 3,250 5,372 6,044 14,450 14,500 0 3,250 5,372 6,044 398 3,250 5,372 6,044 14,500 14,550 0 3,250 5,372 6,044 394 3,250 5,372 6,044 14,550 14,600 0 3,250 5,372 6,044 391 3,250 5,372 6,044 14,600 14,650 0 3,250 5,372 6,044 387 3,250 5,372 6,044 14,650 14,700 0 3,250 5,372 6,044 383 3,250 5,372 6,044 14,700 14,750 0 3,250 5,372 6,044 379 3,250 5,372 6,044 14,750 14,800 0 3,250 5,372 6,044 375 3,250 5,372 6,044 14,800 14,850 0 3,250 5,372 6,044 371 3,250 5,372 6,044 14,850 14,900 0 3,250 5,372 6,044 368 3,250 5,372 6,044 14,900 14,950 0 3,250 5,372 6,044 364 3,250 5,372 6,044 14,950 15,000 0 3,250 5,372 6,044 360 3,250 5,372 6,044 15,000 15,050 0 3,250 5,372 6,044 356 3,250 5,372 6,044 15,050 15,100 0 3,250 5,372 6,044 352 3,250 5,372 6,044 15,100 15,150 0 3,250 5,372 6,044 348 3,250 5,372 6,044 15,150 15,200 0 3,250 5,372 6,044 345 3,250 5,372 6,044 15,200 15,250 0 3,250 5,372 6,044 341 3,250 5,372 6,044 15,250 15,300 0 3,250 5,372 6,044 337 3,250 5,372 6,044 15,300 15,350 0 3,250 5,372 6,044 333 3,250 5,372 6,044 15,350 15,400 0 3,250 5,372 6,044 329 3,250 5,372 6,044 15,400 15,450 0 3,250 5,372 6,044 326 3,250 5,372 6,044 15,450 15,500 0 3,250 5,372 6,044 322 3,250 5,372 6,044 15,500 15,550 0 3,250 5,372 6,044 318 3,250 5,372 6,044 15,550 15,600 0 3,250 5,372 6,044 314 3,250 5,372 6,044 15,600 15,650 0 3,250 5,372 6,044 310 3,250 5,372 6,044 15,650 15,700 0 3,250 5,372 6,044 306 3,250 5,372 6,044 15,700 15,750 0 3,250 5,372 6,044 303 3,250 5,372 6,044 15,750 15,800 0 3,250 5,372 6,044 299 3,250 5,372 6,044 15,800 15,850 0 3,250 5,372 6,044 295 3,250 5,372 6,044 15,850 15,900 0 3,250 5,372 6,044 291 3,250 5,372 6,044 15,900 15,950 0 3,250 5,372 6,044 287 3,250 5,372 6,044 15,950 16,000 0 3,250 5,372 6,044 283 3,250 5,372 6,044 16,000 16,050 0 3,250 5,372 6,044 280 3,250 5,372 6,044 16,050 16,100 0 3,250 5,372 6,044 276 3,250 5,372 6,044 16,100 16,150 0 3,250 5,372 6,044 272 3,250 5,372 6,044 16,150 16,200 0 3,250 5,372 6,044 268 3,250 5,372 6,044 16,200 16,250 0 3,250 5,372 6,044 264 3,250 5,372 6,044 16,250 16,300 0 3,250 5,372 6,044 260 3,250 5,372 6,044 16,300 16,350 0 3,250 5,372 6,044 257 3,250 5,372 6,044 16,350 16,400 0 3,250 5,372 6,044 253 3,250 5,372 6,044 16,400 16,450 0 3,250 5,372 6,044 249 3,250 5,372 6,044 16,450 16,500 0 3,250 5,372 6,044 245 3,250 5,372 6,044 16,500 16,550 0 3,250 5,372 6,044 241 3,250 5,372 6,044 16,550 16,600 0 3,250 5,372 6,044 238 3,250 5,372 6,044 16,600 16,650 0 3,250 5,372 6,044 234 3,250 5,372 6,044 16,650 16,700 0 3,250 5,372 6,044 230 3,250 5,372 6,044 16,700 16,750 0 3,250 5,372 6,044 226 3,250 5,372 6,044 16,750 16,800 0 3,250 5,372 6,044 222 3,250 5,372 6,044 16,800 16,850 0 3,250 5,372 6,044 218 3,250 5,372 6,044 16,850 16,900 0 3,250 5,372 6,044 215 3,250 5,372 6,044 16,900 16,950 0 3,250 5,372 6,044 211 3,250 5,372 6,044 16,950 17,000 0 3,250 5,372 6,044 207 3,250 5,372 6,044 17,000 17,050 0 3,250 5,372 6,044 203 3,250 5,372 6,044 17,050 17,100 0 3,250 5,372 6,044 199 3,250 5,372 6,044 17,100 17,150 0 3,250 5,372 6,044 195 3,250 5,372 6,044 17,150 17,200 0 3,250 5,372 6,044 192 3,250 5,372 6,044 17,200 17,250 0 3,250 5,372 6,044 188 3,250 5,372 6,044 17,250 17,300 0 3,250 5,372 6,044 184 3,250 5,372 6,044 17,300 17,350 0 3,250 5,372 6,044 180 3,250 5,372 6,044 17,350 17,400 0 3,250 5,372 6,044 176 3,250 5,372 6,044 17,400 17,450 0 3,250 5,372 6,044 173 3,250 5,372 6,044 17,450 17,500 0 3,250 5,372 6,044 169 3,250 5,372 6,044 17,500 17,550 0 3,250 5,372 6,044 165 3,250 5,372 6,044 17,550 17,600 0 3,243 5,363 6,034 161 3,250 5,372 6,044 17,600 17,650 0 3,235 5,352 6,023 157 3,250 5,372 6,044 17,650 17,700 0 3,227 5,341 6,013 153 3,250 5,372 6,044 17,700 17,750 0 3,219 5,331 6,002 150 3,250 5,372 6,044 17,750 17,800 0 3,211 5,320 5,992 146 3,250 5,372 6,044 17,800 17,850 0 3,203 5,310 5,981 142 3,250 5,372 6,044 17,850 17,900 0 3,195 5,299 5,971 138 3,250 5,372 6,044 17,900 17,950 0 3,187 5,289 5,960 134 3,250 5,372 6,044 17,950 18,000 0 3,179 5,278 5,950 130 3,250 5,372 6,044 18,000 18,050 0 3,171 5,268 5,939 127 3,250 5,372 6,044 18,050 18,100 0 3,163 5,257 5,929 123 3,250 5,372 6,044 18,100 18,150 0 3,155 5,247 5,918 119 3,250 5,372 6,044 18,150 18,200 0 3,147 5,236 5,908 115 3,250 5,372 6,044 18,200 18,250 0 3,139 5,226 5,897 111 3,250 5,372 6,044 18,250 18,300 0 3,131 5,215 5,887 107 3,250 5,372 6,044 18,300 18,350 0 3,123 5,205 5,876 104 3,250 5,372 6,044 18,350 18,400 0 3,115 5,194 5,866 100 3,250 5,372 6,044 18,400 18,450 0 3,107 5,184 5,855 96 3,250 5,372 6,044 18,450 18,500 0 3,099 5,173 5,844 92 3,250 5,372 6,044 18,500 18,550 0 3,091 5,162 5,834 88 3,250 5,372 6,044 18,550 18,600 0 3,083 5,152 5,823 85 3,250 5,372 6,044 18,600 18,650 0 3,075 5,141 5,813 81 3,250 5,372 6,044 18,650 18,700 0 3,067 5,131 5,802 77 3,250 5,372 6,044 18,700 18,750 0 3,059 5,120 5,792 73 3,250 5,372 6,044 18,750 18,800 0 3,051 5,110 5,781 69 3,250 5,372 6,044 18,800 18,850 0 3,043 5,099 5,771 65 3,250 5,372 6,044 18,850 18,900 0 3,035 5,089 5,760 62 3,250 5,372 6,044 18,900 18,950 0 3,027 5,078 5,750 58 3,250 5,372 6,044 18,950 19,000 0 3,019 5,068 5,739 54 3,250 5,372 6,044 19,000 19,050 0 3,011 5,057 5,729 50 3,250 5,372 6,044 19,050 19,100 0 3,004 5,047 5,718 46 3,250 5,372 6,044 19,100 19,150 0 2,996 5,036 5,708 42 3,250 5,372 6,044 19,150 19,200 0 2,988 5,026 5,697 39 3,250 5,372 6,044 19,200 19,250 0 2,980 5,015 5,687 35 3,250 5,372 6,044 19,250 19,300 0 2,972 5,005 5,676 31 3,250 5,372 6,044 19,300 19,350 0 2,964 4,994 5,665 27 3,250 5,372 6,044 19,350 19,400 0 2,956 4,983 5,655 23 3,250 5,372 6,044 19,400 19,450 0 2,948 4,973 5,644 20 3,250 5,372 6,044 19,450 19,500 0 2,940 4,962 5,634 16 3,250 5,372 6,044 19,500 19,550 0 2,932 4,952 5,623 12 3,250 5,372 6,044 19,550 19,600 0 2,924 4,941 5,613 8 3,250 5,372 6,044 19,600 19,650 0 2,916 4,931 5,602 4 3,250 5,372 6,044 19,650 19,700 0 2,908 4,920 5,592 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $19,650 pero menos de $19,680 y usted no tiene hijos calificados, su crédito es $1. Income tax return form 2012  Si la cantidad que busca de su hoja de trabajo es $19,680 o más y usted no tiene hijos calificados, usted no puede reclamar el crédito. Income tax return form 2012 3,250 5,372 6,044 19,700 19,750 0 2,900 4,910 5,581 0 3,250 5,372 6,044 19,750 19,800 0 2,892 4,899 5,571 0 3,250 5,372 6,044 19,800 19,850 0 2,884 4,889 5,560 0 3,250 5,372 6,044 19,850 19,900 0 2,876 4,878 5,550 0 3,250 5,372 6,044 19,900 19,950 0 2,868 4,868 5,539 0 3,250 5,372 6,044 19,950 20,000 0 2,860 4,857 5,529 0 3,250 5,372 6,044 20,000 20,050 0 2,852 4,847 5,518 0 3,250 5,372 6,044 20,050 20,100 0 2,844 4,836 5,508 0 3,250 5,372 6,044 20,100 20,150 0 2,836 4,825 5,497 0 3,250 5,372 6,044 20,150 20,200 0 2,828 4,815 5,486 0 3,250 5,372 6,044 20,200 20,250 0 2,820 4,804 5,476 0 3,250 5,372 6,044 20,250 20,300 0 2,812 4,794 5,465 0 3,250 5,372 6,044 20,300 20,350 0 2,804 4,783 5,455 0 3,250 5,372 6,044 20,350 20,400 0 2,796 4,773 5,444 0 3,250 5,372 6,044 20,400 20,450 0 2,788 4,762 5,434 0 3,250 5,372 6,044 20,450 20,500 0 2,780 4,752 5,423 0 3,250 5,372 6,044 20,500 20,550 0 2,772 4,741 5,413 0 3,250 5,372 6,044 20,550 20,600 0 2,764 4,731 5,402 0 3,250 5,372 6,044 20,600 20,650 0 2,756 4,720 5,392 0 3,250 5,372 6,044 20,650 20,700 0 2,748 4,710 5,381 0 3,250 5,372 6,044 20,700 20,750 0 2,740 4,699 5,371 0 3,250 5,372 6,044 20,750 20,800 0 2,732 4,689 5,360 0 3,250 5,372 6,044 20,800 20,850 0 2,724 4,678 5,350 0 3,250 5,372 6,044 20,850 20,900 0 2,716 4,668 5,339 0 3,250 5,372 6,044 20,900 20,950 0 2,708 4,657 5,329 0 3,250 5,372 6,044 20,950 21,000 0 2,700 4,646 5,318 0 3,250 5,372 6,044 21,000 21,050 0 2,692 4,636 5,307 0 3,250 5,372 6,044 21,050 21,100 0 2,684 4,625 5,297 0 3,250 5,372 6,044 21,100 21,150 0 2,676 4,615 5,286 0 3,250 5,372 6,044 21,150 21,200 0 2,668 4,604 5,276 0 3,250 5,372 6,044 21,200 21,250 0 2,660 4,594 5,265 0 3,250 5,372 6,044 21,250 21,300 0 2,652 4,583 5,255 0 3,250 5,372 6,044 21,300 21,350 0 2,644 4,573 5,244 0 3,250 5,372 6,044 21,350 21,400 0 2,636 4,562 5,234 0 3,250 5,372 6,044 21,400 21,450 0 2,628 4,552 5,223 0 3,250 5,372 6,044 21,450 21,500 0 2,620 4,541 5,213 0 3,250 5,372 6,044 21,500 21,550 0 2,612 4,531 5,202 0 3,250 5,372 6,044 21,550 21,600 0 2,604 4,520 5,192 0 3,250 5,372 6,044 21,600 21,650 0 2,596 4,510 5,181 0 3,250 5,372 6,044 21,650 21,700 0 2,588 4,499 5,171 0 3,250 5,372 6,044 21,700 21,750 0 2,580 4,489 5,160 0 3,250 5,372 6,044 21,750 21,800 0 2,572 4,478 5,150 0 3,250 5,372 6,044 21,800 21,850 0 2,564 4,467 5,139 0 3,250 5,372 6,044 21,850 21,900 0 2,556 4,457 5,128 0 3,250 5,372 6,044 21,900 21,950 0 2,548 4,446 5,118 0 3,250 5,372 6,044 21,950 22,000 0 2,540 4,436 5,107 0 3,250 5,372 6,044 22,000 22,050 0 2,532 4,425 5,097 0 3,250 5,372 6,044 22,050 22,100 0 2,524 4,415 5,086 0 3,250 5,372 6,044 22,100 22,150 0 2,516 4,404 5,076 0 3,250 5,372 6,044 22,150 22,200 0 2,508 4,394 5,065 0 3,250 5,372 6,044 22,200 22,250 0 2,500 4,383 5,055 0 3,250 5,372 6,044 22,250 22,300 0 2,492 4,373 5,044 0 3,250 5,372 6,044 22,300 22,350 0 2,484 4,362 5,034 0 3,250 5,372 6,044 22,350 22,400 0 2,476 4,352 5,023 0 3,250 5,372 6,044 22,400 22,450 0 2,468 4,341 5,013 0 3,250 5,372 6,044 22,450 22,500 0 2,460 4,331 5,002 0 3,250 5,372 6,044 22,500 22,550 0 2,452 4,320 4,992 0 3,250 5,372 6,044 22,550 22,600 0 2,444 4,310 4,981 0 3,250 5,372 6,044 22,600 22,650 0 2,436 4,299 4,970 0 3,250 5,372 6,044 22,650 22,700 0 2,428 4,288 4,960 0 3,250 5,372 6,044 22,700 22,750 0 2,420 4,278 4,949 0 3,250 5,372 6,044 22,750 22,800 0 2,412 4,267 4,939 0 3,250 5,372 6,044 22,800 22,850 0 2,404 4,257 4,928 0 3,250 5,372 6,044 22,850 22,900 0 2,396 4,246 4,918 0 3,250 5,372 6,044 22,900 22,950 0 2,388 4,236 4,907 0 3,242 5,360 6,032 22,950 23,000 0 2,380 4,225 4,897 0 3,234 5,350 6,021 23,000 23,050 0 2,372 4,215 4,886 0 3,226 5,339 6,011 23,050 23,100 0 2,364 4,204 4,876 0 3,218 5,329 6,000 23,100 23,150 0 2,356 4,194 4,865 0 3,210 5,318 5,990 23,150 23,200 0 2,348 4,183 4,855 0 3,202 5,308 5,979 23,200 23,250 0 2,340 4,173 4,844 0 3,194 5,297 5,969 23,250 23,300 0 2,332 4,162 4,834 0 3,186 5,287 5,958 23,300 23,350 0 2,324 4,152 4,823 0 3,178 5,276 5,948 23,350 23,400 0 2,316 4,141 4,813 0 3,170 5,266 5,937 23,400 23,450 0 2,308 4,131 4,802 0 3,162 5,255 5,927 23,450 23,500 0 2,300 4,120 4,791 0 3,154 5,245 5,916 23,500 23,550 0 2,292 4,109 4,781 0 3,146 5,234 5,906 23,550 23,600 0 2,284 4,099 4,770 0 3,138 5,224 5,895 23,600 23,650 0 2,276 4,088 4,760 0 3,130 5,213 5,884 23,650 23,700 0 2,268 4,078 4,749 0 3,122 5,202 5,874 23,700 23,750 0 2,260 4,067 4,739 0 3,114 5,192 5,863 23,750 23,800 0 2,252 4,057 4,728 0 3,106 5,181 5,853 23,800 23,850 0 2,244 4,046 4,718 0 3,098 5,171 5,842 23,850 23,900 0 2,236 4,036 4,707 0 3,090 5,160 5,832 23,900 23,950 0 2,228 4,025 4,697 0 3,082 5,150 5,821 23,950 24,000 0 2,220 4,015 4,686 0 3,074 5,139 5,811 24,000 24,050 0 2,212 4,004 4,676 0 3,066 5,129 5,800 24,050 24,100 0 2,205 3,994 4,665 0 3,058 5,118 5,790 24,100 24,150 0 2,197 3,983 4,655 0 3,050 5,108 5,779 24,150 24,200 0 2,189 3,973 4,644 0 3,042 5,097 5,769 24,200 24,250 0 2,181 3,962 4,634 0 3,034 5,087 5,758 24,250 24,300 0 2,173 3,952 4,623 0 3,026 5,076 5,748 24,300 24,350 0 2,165 3,941 4,612 0 3,018 5,066 5,737 24,350 24,400 0 2,157 3,930 4,602 0 3,010 5,055 5,727 24,400 24,450 0 2,149 3,920 4,591 0 3,002 5,045 5,716 24,450 24,500 0 2,141 3,909 4,581 0 2,994 5,034 5,705 24,500 24,550 0 2,133 3,899 4,570 0 2,986 5,023 5,695 24,550 24,600 0 2,125 3,888 4,560 0 2,978 5,013 5,684 24,600 24,650 0 2,117 3,878 4,549 0 2,970 5,002 5,674 24,650 24,700 0 2,109 3,867 4,539 0 2,962 4,992 5,663 24,700 24,750 0 2,101 3,857 4,528 0 2,954 4,981 5,653 24,750 24,800 0 2,093 3,846 4,518 0 2,946 4,971 5,642 24,800 24,850 0 2,085 3,836 4,507 0 2,938 4,960 5,632 24,850 24,900 0 2,077 3,825 4,497 0 2,930 4,950 5,621 24,900 24,950 0 2,069 3,815 4,486 0 2,922 4,939 5,611 24,950 25,000 0 2,061 3,804 4,476 0 2,914 4,929 5,600 25,000 25,050 0 2,053 3,794 4,465 0 2,906 4,918 5,590 25,050 25,100 0 2,045 3,783 4,455 0 2,898 4,908 5,579 25,100 25,150 0 2,037 3,772 4,444 0 2,890 4,897 5,569 25,150 25,200 0 2,029 3,762 4,433 0 2,882 4,887 5,558 25,200 25,250 0 2,021 3,751 4,423 0 2,874 4,876 5,548 25,250 25,300 0 2,013 3,741 4,412 0 2,866 4,866 5,537 25,300 25,350 0 2,005 3,730 4,402 0 2,858 4,855 5,526 25,350 25,400 0 1,997 3,720 4,391 0 2,850 4,844 5,516 25,400 25,450 0 1,989 3,709 4,381 0 2,842 4,834 5,505 25,450 25,500 0 1,981 3,699 4,370 0 2,834 4,823 5,495 25,500 25,550 0 1,973 3,688 4,360 0 2,826 4,813 5,484 25,550 25,600 0 1,965 3,678 4,349 0 2,818 4,802 5,474 25,600 25,650 0 1,957 3,667 4,339 0 2,810 4,792 5,463 25,650 25,700 0 1,949 3,657 4,328 0 2,802 4,781 5,453 25,700 25,750 0 1,941 3,646 4,318 0 2,794 4,771 5,442 25,750 25,800 0 1,933 3,636 4,307 0 2,786 4,760 5,432 25,800 25,850 0 1,925 3,625 4,297 0 2,778 4,750 5,421 25,850 25,900 0 1,917 3,615 4,286 0 2,770 4,739 5,411 25,900 25,950 0 1,909 3,604 4,276 0 2,762 4,729 5,400 25,950 26,000 0 1,901 3,593 4,265 0 2,754 4,718 5,390 26,000 26,050 0 1,893 3,583 4,254 0 2,746 4,708 5,379 26,050 26,100 0 1,885 3,572 4,244 0 2,738 4,697 5,369 26,100 26,150 0 1,877 3,562 4,233 0 2,730 4,686 5,358 26,150 26,200 0 1,869 3,551 4,223 0 2,722 4,676 5,347 26,200 26,250 0 1,861 3,541 4,212 0 2,714 4,665 5,337 26,250 26,300 0 1,853 3,530 4,202 0 2,706 4,655 5,326 26,300 26,350 0 1,845 3,520 4,191 0 2,698 4,644 5,316 26,350 26,400 0 1,837 3,509 4,181 0 2,690 4,634 5,305 26,400 26,450 0 1,829 3,499 4,170 0 2,682 4,623 5,295 26,450 26,500 0 1,821 3,488 4,160 0 2,674 4,613 5,284 26,500 26,550 0 1,813 3,478 4,149 0 2,666 4,602 5,274 26,550 26,600 0 1,805 3,467 4,139 0 2,658 4,592 5,263 26,600 26,650 0 1,797 3,457 4,128 0 2,650 4,581 5,253 26,650 26,700 0 1,789 3,446 4,118 0 2,642 4,571 5,242 26,700 26,750 0 1,781 3,436 4,107 0 2,634 4,560 5,232 26,750 26,800 0 1,773 3,425 4,097 0 2,626 4,550 5,221 26,800 26,850 0 1,765 3,414 4,086 0 2,618 4,539 5,211 26,850 26,900 0 1,757 3,404 4,075 0 2,610 4,529 5,200 26,900 26,950 0 1,749 3,393 4,065 0 2,602 4,518 5,190 26,950 27,000 0 1,741 3,383 4,054 0 2,594 4,507 5,179 27,000 27,050 0 1,733 3,372 4,044 0 2,586 4,497 5,168 27,050 27,100 0 1,725 3,362 4,033 0 2,578 4,486 5,158 27,100 27,150 0 1,717 3,351 4,023 0 2,570 4,476 5,147 27,150 27,200 0 1,709 3,341 4,012 0 2,562 4,465 5,137 27,200 27,250 0 1,701 3,330 4,002 0 2,554 4,455 5,126 27,250 27,300 0 1,693 3,320 3,991 0 2,546 4,444 5,116 27,300 27,350 0 1,685 3,309 3,981 0 2,538 4,434 5,105 27,350 27,400 0 1,677 3,299 3,970 0 2,531 4,423 5,095 27,400 27,450 0 1,669 3,288 3,960 0 2,523 4,413 5,084 27,450 27,500 0 1,661 3,278 3,949 0 2,515 4,402 5,074 27,500 27,550 0 1,653 3,267 3,939 0 2,507 4,392 5,063 27,550 27,600 0 1,645 3,257 3,928 0 2,499 4,381 5,053 27,600 27,650 0 1,637 3,246 3,917 0 2,491 4,371 5,042 27,650 27,700 0 1,629 3,235 3,907 0 2,483 4,360 5,032 27,700 27,750 0 1,621 3,225 3,896 0 2,475 4,350 5,021 27,750 27,800 0 1,613 3,214 3,886 0 2,467 4,339 5,011 27,800 27,850 0 1,605 3,204 3,875 0 2,459 4,328 5,000 27,850 27,900 0 1,597 3,193 3,865 0 2,451 4,318 4,989 27,900 27,950 0 1,589 3,183 3,854 0 2,443 4,307 4,979 27,950 28,000 0 1,581 3,172 3,844 0 2,435 4,297 4,968 28,000 28,050 0 1,573 3,162 3,833 0 2,427 4,286 4,958 28,050 28,100 0 1,565 3,151 3,823 0 2,419 4,276 4,947 28,100 28,150 0 1,557 3,141 3,812 0 2,411 4,265 4,937 28,150 28,200 0 1,549 3,130 3,802 0 2,403 4,255 4,926 28,200 28,250 0 1,541 3,120 3,791 0 2,395 4,244 4,916 28,250 28,300 0 1,533 3,109 3,781 0 2,387 4,234 4,905 28,300 28,350 0 1,525 3,099 3,770 0 2,379 4,223 4,895 28,350 28,400 0 1,517 3,088 3,760 0 2,371 4,213 4,884 28,400 28,450 0 1,509 3,078 3,749 0 2,363 4,202 4,874 28,450 28,500 0 1,501 3,067 3,738 0 2,355 4,192 4,863 28,500 28,550 0 1,493 3,056 3,728 0 2,347 4,181 4,853 28,550 28,600 0 1,485 3,046 3,717 0 2,339 4,171 4,842 28,600 28,650 0 1,477 3,035 3,707 0 2,331 4,160 4,831 28,650 28,700 0 1,469 3,025 3,696 0 2,323 4,149 4,821 28,700 28,750 0 1,461 3,014 3,686 0 2,315 4,139 4,810 28,750 28,800 0 1,453 3,004 3,675 0 2,307 4,128 4,800 28,800 28,850 0 1,445 2,993 3,665 0 2,299 4,118 4,789 28,850 28,900 0 1,437 2,983 3,654 0 2,291 4,107 4,779 28,900 28,950 0 1,429 2,972 3,644 0 2,283 4,097 4,768 28,950 29,000 0 1,421 2,962 3,633 0 2,275 4,086 4,758 29,000 29,050 0 1,413 2,951 3,623 0 2,267 4,076 4,747 29,050 29,100 0 1,406 2,941 3,612 0 2,259 4,065 4,737 29,100 29,150 0 1,398 2,930 3,602 0 2,251 4,055 4,726 29,150 29,200 0 1,390 2,920 3,591 0 2,243 4,044 4,716 29,200 29,250 0 1,382 2,909 3,581 0 2,235 4,034 4,705 29,250 29,300 0 1,374 2,899 3,570 0 2,227 4,023 4,695 29,300 29,350 0 1,366 2,888 3,559 0 2,219 4,013 4,684 29,350 29,400 0 1,358 2,877 3,549 0 2,211 4,002 4,674 29,400 29,450 0 1,350 2,867 3,538 0 2,203 3,992 4,663 29,450 29,500 0 1,342 2,856 3,528 0 2,195 3,981 4,652 29,500 29,550 0 1,334 2,846 3,517 0 2,187 3,970 4,642 29,550 29,600 0 1,326 2,835 3,507 0 2,179 3,960 4,631 29,600 29,650 0 1,318 2,825 3,496 0 2,171 3,949 4,621 29,650 29,700 0 1,310 2,814 3,486 0 2,163 3,939 4,610 29,700 29,750 0 1,302 2,804 3,475 0 2,155 3,928 4,600 29,750 29,800 0 1,294 2,793 3,465 0 2,147 3,918 4,589 29,800 29,850 0 1,286 2,783 3,454 0 2,139 3,907 4,579 29,850 29,900 0 1,278 2,772 3,444 0 2,131 3,897 4,568 29,900 29,950 0 1,270 2,762 3,433 0 2,123 3,886 4,558 29,950 30,000 0 1,262 2,751 3,423 0 2,115 3,876 4,547 30,000 30,050 0 1,254 2,741 3,412 0 2,107 3,865 4,537 30,050 30,100 0 1,246 2,730 3,402 0 2,099 3,855 4,526 30,100 30,150 0 1,238 2,719 3,391 0 2,091 3,844 4,516 30,150 30,200 0 1,230 2,709 3,380 0 2,083 3,834 4,505 30,200 30,250 0 1,222 2,698 3,370 0 2,075 3,823 4,495 30,250 30,300 0 1,214 2,688 3,359 0 2,067 3,813 4,484 30,300 30,350 0 1,206 2,677 3,349 0 2,059 3,802 4,473 30,350 30,400 0 1,198 2,667 3,338 0 2,051 3,791 4,463 30,400 30,450 0 1,190 2,656 3,328 0 2,043 3,781 4,452 30,450 30,500 0 1,182 2,646 3,317 0 2,035 3,770 4,442 30,500 30,550 0 1,174 2,635 3,307 0 2,027 3,760 4,431 30,550 30,600 0 1,166 2,625 3,296 0 2,019 3,749 4,421 30,600 30,650 0 1,158 2,614 3,286 0 2,011 3,739 4,410 30,650 30,700 0 1,150 2,604 3,275 0 2,003 3,728 4,400 30,700 30,750 0 1,142 2,593 3,265 0 1,995 3,718 4,389 30,750 30,800 0 1,134 2,583 3,254 0 1,987 3,707 4,379 30,800 30,850 0 1,126 2,572 3,244 0 1,979 3,697 4,368 30,850 30,900 0 1,118 2,562 3,233 0 1,971 3,686 4,358 30,900 30,950 0 1,110 2,551 3,223 0 1,963 3,676 4,347 30,950 31,000 0 1,102 2,540 3,212 0 1,955 3,665 4,337 31,000 31,050 0 1,094 2,530 3,201 0 1,947 3,655 4,326 31,050 31,100 0 1,086 2,519 3,191 0 1,939 3,644 4,316 31,100 31,150 0 1,078 2,509 3,180 0 1,931 3,633 4,305 31,150 31,200 0 1,070 2,498 3,170 0 1,923 3,623 4,294 31,200 31,250 0 1,062 2,488 3,159 0 1,915 3,612 4,284 31,250 31,300 0 1,054 2,477 3,149 0 1,907 3,602 4,273 31,300 31,350 0 1,046 2,467 3,138 0 1,899 3,591 4,263 31,350 31,400 0 1,038 2,456 3,128 0 1,891 3,581 4,252 31,400 31,450 0 1,030 2,446 3,117 0 1,883 3,570 4,242 31,450 31,500 0 1,022 2,435 3,107 0 1,875 3,560 4,231 31,500 31,550 0 1,014 2,425 3,096 0 1,867 3,549 4,221 31,550 31,600 0 1,006 2,414 3,086 0 1,859 3,539 4,210 31,600 31,650 0 998 2,404 3,075 0 1,851 3,528 4,200 31,650 31,700 0 990 2,393 3,065 0 1,843 3,518 4,189 31,700 31,750 0 982 2,383 3,054 0 1,835 3,507 4,179 31,750 31,800 0 974 2,372 3,044 0 1,827 3,497 4,168 31,800 31,850 0 966 2,361 3,033 0 1,819 3,486 4,158 31,850 31,900 0 958 2,351 3,022 0 1,811 3,476 4,147 31,900 31,950 0 950 2,340 3,012 0 1,803 3,465 4,137 31,950 32,000 0 942 2,330 3,001 0 1,795 3,454 4,126 32,000 32,050 0 934 2,319 2,991 0 1,787 3,444 4,115 32,050 32,100 0 926 2,309 2,980 0 1,779 3,433 4,105 32,100 32,150 0 918 2,298 2,970 0 1,771 3,423 4,094 32,150 32,200 0 910 2,288 2,959 0 1,763 3,412 4,084 32,200 32,250 0 902 2,277 2,949 0 1,755 3,402 4,073 32,250 32,300 0 894 2,267 2,938 0 1,747 3,391 4,063 32,300 32,350 0 886 2,256 2,928 0 1,739 3,381 4,052 32,350 32,400 0 878 2,246 2,917 0 1,732 3,370 4,042 32,400 32,450 0 870 2,235 2,907 0 1,724 3,360 4,031 32,450 32,500 0 862 2,225 2,896 0 1,716 3,349 4,021 32,500 32,550 0 854 2,214 2,886 0 1,708 3,339 4,010 32,550 32,600 0 846 2,204 2,875 0 1,700 3,328 4,000 32,600 32,650 0 838 2,193 2,864 0 1,692 3,318 3,989 32,650 32,700 0 830 2,182 2,854 0 1,684 3,307 3,979 32,700 32,750 0 822 2,172 2,843 0 1,676 3,297 3,968 32,750 32,800 0 814 2,161 2,833 0 1,668 3,286 3,958 32,800 32,850 0 806 2,151 2,822 0 1,660 3,275 3,947 32,850 32,900 0 798 2,140 2,812 0 1,652 3,265 3,936 32,900 32,950 0 790 2,130 2,801 0 1,644 3,254 3,926 32,950 33,000 0 782 2,119 2,791 0 1,636 3,244 3,915 33,000 33,050 0 774 2,109 2,780 0 1,628 3,233 3,905 33,050 33,100 0 766 2,098 2,770 0 1,620 3,223 3,894 33,100 33,150 0 758 2,088 2,759 0 1,612 3,212 3,884 33,150 33,200 0 750 2,077 2,749 0 1,604 3,202 3,873 33,200 33,250 0 742 2,067 2,738 0 1,596 3,191 3,863 33,250 33,300 0 734 2,056 2,728 0 1,588 3,181 3,852 33,300 33,350 0 726 2,046 2,717 0 1,580 3,170 3,842 33,350 33,400 0 718 2,035 2,707 0 1,572 3,160 3,831 33,400 33,450 0 710 2,025 2,696 0 1,564 3,149 3,821 33,450 33,500 0 702 2,014 2,685 0 1,556 3,139 3,810 33,500 33,550 0 694 2,003 2,675 0 1,548 3,128 3,800 33,550 33,600 0 686 1,993 2,664 0 1,540 3,118 3,789 33,600 33,650 0 678 1,982 2,654 0 1,532 3,107 3,778 33,650 33,700 0 670 1,972 2,643 0 1,524 3,096 3,768 33,700 33,750 0 662 1,961 2,633 0 1,516 3,086 3,757 33,750 33,800 0 654 1,951 2,622 0 1,508 3,075 3,747 33,800 33,850 0 646 1,940 2,612 0 1,500 3,065 3,736 33,850 33,900 0 638 1,930 2,601 0 1,492 3,054 3,726 33,900 33,950 0 630 1,919 2,591 0 1,484 3,044 3,715 33,950 34,000 0 622 1,909 2,580 0 1,476 3,033 3,705 34,000 34,050 0 614 1,898 2,570 0 1,468 3,023 3,694 34,050 34,100 0 607 1,888 2,559 0 1,460 3,012 3,684 34,100 34,150 0 599 1,877 2,549 0 1,452 3,002 3,673 34,150 34,200 0 591 1,867 2,538 0 1,444 2,991 3,663 34,200 34,250 0 583 1,856 2,528 0 1,436 2,981 3,652 34,250 34,300 0 575 1,846 2,517 0 1,428 2,970 3,642 34,300 34,350 0 567 1,835 2,506 0 1,420 2,960 3,631 34,350 34,400 0 559 1,824 2,496 0 1,412 2,949 3,621 34,400 34,450 0 551 1,814 2,485 0 1,404 2,939 3,610 34,450 34,500 0 543 1,803 2,475 0 1,396 2,928 3,599 34,500 34,550 0 535 1,793 2,464 0 1,388 2,917 3,589 34,550 34,600 0 527 1,782 2,454 0 1,380 2,907 3,578 34,600 34,650 0 519 1,772 2,443 0 1,372 2,896 3,568 34,650 34,700 0 511 1,761 2,433 0 1,364 2,886 3,557 34,700 34,750 0 503 1,751 2,422 0 1,356 2,875 3,547 34,750 34,800 0 495 1,740 2,412 0 1,348 2,865 3,536 34,800 34,850 0 487 1,730 2,401 0 1,340 2,854 3,526 34,850 34,900 0 479 1,719 2,391 0 1,332 2,844 3,515 34,900 34,950 0 471 1,709 2,380 0 1,324 2,833 3,505 34,950 35,000 0 463 1,698 2,370 0 1,316 2,823 3,494 35,000 35,050 0 455 1,688 2,359 0 1,308 2,812 3,484 35,050 35,100 0 447 1,677 2,349 0 1,300 2,802 3,473 35,100 35,150 0 439 1,666 2,338 0 1,292 2,791 3,463 35,150 35,200 0 431 1,656 2,327 0 1,284 2,781 3,452 35,200 35,250 0 423 1,645 2,317 0 1,276 2,770 3,442 35,250 35,300 0 415 1,635 2,306 0 1,268 2,760 3,431 35,300 35,350 0 407 1,624 2,296 0 1,260 2,749 3,420 35,350 35,400 0 399 1,614 2,285 0 1,252 2,738 3,410 35,400 35,450 0 391 1,603 2,275 0 1,244 2,728 3,399 35,450 35,500 0 383 1,593 2,264 0 1,236 2,717 3,389 35,500 35,550 0 375 1,582 2,254 0 1,228 2,707 3,378 35,550 35,600 0 367 1,572 2,243 0 1,220 2,696 3,368 35,600 35,650 0 359 1,561 2,233 0 1,212 2,686 3,357 35,650 35,700 0 351 1,551 2,222 0 1,204 2,675 3,347 35,700 35,750 0 343 1,540 2,212 0 1,196 2,665 3,336 35,750 35,800 0 335 1,530 2,201 0 1,188 2,654 3,326 35,800 35,850 0 327 1,519 2,191 0 1,180 2,644 3,315 35,850 35,900 0 319 1,509 2,180 0 1,172 2,633 3,305 35,900 35,950 0 311 1,498 2,170 0 1,164 2,623 3,294 35,950 36,000 0 303 1,487 2,159 0 1,156 2,612 3,284 36,000 36,050 0 295 1,477 2,148 0 1,148 2,602 3,273 36,050 36,100 0 287 1,466 2,138 0 1,140 2,591 3,263 36,100 36,150 0 279 1,456 2,127 0 1,132 2,580 3,252 36,150 36,200 0 271 1,445 2,117 0 1,124 2,570 3,241 36,200 36,250 0 263 1,435 2,106 0 1,116 2,559 3,231 36,250 36,300 0 255 1,424 2,096 0 1,108 2,549 3,220 36,300 36,350 0 247 1,414 2,085 0 1,100 2,538 3,210 36,350 36,400 0 239 1,403 2,075 0 1,092 2,528 3,199 36,400 36,450 0 231 1,393 2,064 0 1,084 2,517 3,189 36,450 36,500 0 223 1,382 2,054 0 1,076 2,507 3,178 36,500 36,550 0 215 1,372 2,043 0 1,068 2,496 3,168 36,550 36,600 0 207 1,361 2,033 0 1,060 2,486 3,157 36,600 36,650 0 199 1,351 2,022 0 1,052 2,475 3,147 36,650 36,700 0 191 1,340 2,012 0 1,044 2,465 3,136 36,700 36,750 0 183 1,330 2,001 0 1,036 2,454 3,126 36,750 36,800 0 175 1,319 1,991 0 1,028 2,444 3,115 36,800 36,850 0 167 1,308 1,980 0 1,020 2,433 3,105 36,850 36,900 0 159 1,298 1,969 0 1,012 2,423 3,094 36,900 36,950 0 151 1,287 1,959 0 1,004 2,412 3,084 36,950 37,000 0 143 1,277 1,948 0 996 2,401 3,073 37,000 37,050 0 135 1,266 1,938 0 988 2,391 3,062 37,050 37,100 0 127 1,256 1,927 0 980 2,380 3,052 37,100 37,150 0 119 1,245 1,917 0 972 2,370 3,041 37,150 37,200 0 111 1,235 1,906 0 964 2,359 3,031 37,200 37,250 0 103 1,224 1,896 0 956 2,349 3,020 37,250 37,300 0 95 1,214 1,885 0 948 2,338 3,010 37,300 37,350 0 87 1,203 1,875 0 940 2,328 2,999 37,350 37,400 0 79 1,193 1,864 0 933 2,317 2,989 37,400 37,450 0 71 1,182 1,854 0 925 2,307 2,978 37,450 37,500 0 63 1,172 1,843 0 917 2,296 2,968 37,500 37,550 0 55 1,161 1,833 0 909 2,286 2,957 37,550 37,600 0 47 1,151 1,822 0 901 2,275 2,947 37,600 37,650 0 39 1,140 1,811 0 893 2,265 2,936 37,650 37,700 0 31 1,129 1,801 0 885 2,254 2,926 37,700 37,750 0 23 1,119 1,790 0 877 2,244 2,915 37,750 37,800 0 15 1,108 1,780 0 869 2,233 2,905 37,800 37,850 0 7 1,098 1,769 0 861 2,222 2,894 37,850 37,900 0 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $37,850 pero menos de $37,870 y usted tiene un hijo calificado, su crédito es $2. Income tax return form 2012  Si la cantidad que busca de su hoja de trabajo es $37,870 o más y usted tiene un hijo calificado, usted no puede reclamar el crédito. Income tax return form 2012 1,087 1,759 0 853 2,212 2,883 37,900 37,950 0 0 1,077 1,748 0 845 2,201 2,873 37,950 38,000 0 0 1,066 1,738 0 837 2,191 2,862 38,000 38,050 0 0 1,056 1,727 0 829 2,180 2,852 38,050 38,100 0 0 1,045 1,717 0 821 2,170 2,841 38,100 38,150 0 0 1,035 1,706 0 813 2,159 2,831 38,150 38,200 0 0 1,024 1,696 0 805 2,149 2,820 38,200 38,250 0 0 1,014 1,685 0 797 2,138 2,810 38,250 38,300 0 0 1,003 1,675 0 789 2,128 2,799 38,300 38,350 0 0 993 1,664 0 781 2,117 2,789 38,350 38,400 0 0 982 1,654 0 773 2,107 2,778 38,400 38,450 0 0 972 1,643 0 765 2,096 2,768 38,450 38,500 0 0 961 1,632 0 757 2,086 2,757 38,500 38,550 0 0 950 1,622 0 749 2,075 2,747 38,550 38,600 0 0 940 1,611 0 741 2,065 2,736 38,600 38,650 0 0 929 1,601 0 733 2,054 2,725 38,650 38,700 0 0 919 1,590 0 725 2,043 2,715 38,700 38,750 0 0 908 1,580 0 717 2,033 2,704 38,750 38,800 0 0 898 1,569 0 709 2,022 2,694 38,800 38,850 0 0 887 1,559 0 701 2,012 2,683 38,850 38,900 0 0 877 1,548 0 693 2,001 2,673 38,900 38,950 0 0 866 1,538 0 685 1,991 2,662 38,950 39,000 0 0 856 1,527 0 677 1,980 2,652 39,000 39,050 0 0 845 1,517 0 669 1,970 2,641 39,050 39,100 0 0 835 1,506 0 661 1,959 2,631 39,100 39,150 0 0 824 1,496 0 653 1,949 2,620 39,150 39,200 0 0 814 1,485 0 645 1,938 2,610 39,200 39,250 0 0 803 1,475 0 637 1,928 2,599 39,250 39,300 0 0 793 1,464 0 629 1,917 2,589 39,300 39,350 0 0 782 1,453 0 621 1,907 2,578 39,350 39,400 0 0 771 1,443 0 613 1,896 2,568 39,400 39,450 0 0 761 1,432 0 605 1,886 2,557 39,450 39,500 0 0 750 1,422 0 597 1,875 2,546 39,500 39,550 0 0 740 1,411 0 589 1,864 2,536 39,550 39,600 0 0 729 1,401 0 581 1,854 2,525 39,600 39,650 0 0 719 1,390 0 573 1,843 2,515 39,650 39,700 0 0 708 1,380 0 565 1,833 2,504 39,700 39,750 0 0 698 1,369 0 557 1,822 2,494 39,750 39,800 0 0 687 1,359 0 549 1,812 2,483 39,800 39,850 0 0 677 1,348 0 541 1,801 2,473 39,850 39,900 0 0 666 1,338 0 533 1,791 2,462 39,900 39,950 0 0 656 1,327 0 525 1,780 2,452 39,950 40,000 0 0 645 1,317 0 517 1,770 2,441 40,000 40,050 0 0 635 1,306 0 509 1,759 2,431 40,050 40,100 0 0 624 1,296 0 501 1,749 2,420 40,100 40,150 0 0 613 1,285 0 493 1,738 2,410 40,150 40,200 0 0 603 1,274 0 485 1,728 2,399 40,200 40,250 0 0 592 1,264 0 477 1,717 2,389 40,250 40,300 0 0 582 1,253 0 469 1,707 2,378 40,300 40,350 0 0 571 1,243 0 461 1,696 2,367 40,350 40,400 0 0 561 1,232 0 453 1,685 2,357 40,400 40,450 0 0 550 1,222 0 445 1,675 2,346 40,450 40,500 0 0 540 1,211 0 437 1,664 2,336 40,500 40,550 0 0 529 1,201 0 429 1,654 2,325 40,550 40,600 0 0 519 1,190 0 421 1,643 2,315 40,600 40,650 0 0 508 1,180 0 413 1,633 2,304 40,650 40,700 0 0 498 1,169 0 405 1,622 2,294 40,700 40,750 0 0 487 1,159 0 397 1,612 2,283 40,750 40,800 0 0 477 1,148 0 389 1,601 2,273 40,800 40,850 0 0 466 1,138 0 381 1,591 2,262 40,850 40,900 0 0 456 1,127 0 373 1,580 2,252 40,900 40,950 0 0 445 1,117 0 365 1,570 2,241 40,950 41,000 0 0 434 1,106 0 357 1,559 2,231 41,000 41,050 0 0 424 1,095 0 349 1,549 2,220 41,050 41,100 0 0 413 1,085 0 341 1,538 2,210 41,100 41,150 0 0 403 1,074 0 333 1,527 2,199 41,150 41,200 0 0 392 1,064 0 325 1,517 2,188 41,200 41,250 0 0 382 1,053 0 317 1,506 2,178 41,250 41,300 0 0 371 1,043 0 309 1,496 2,167 41,300 41,350 0 0 361 1,032 0 301 1,485 2,157 41,350 41,400 0 0 350 1,022 0 293 1,475 2,146 41,400 41,450 0 0 340 1,011 0 285 1,464 2,136 41,450 41,500 0 0 329 1,001 0 277 1,454 2,125 41,500 41,550 0 0 319 990 0 269 1,443 2,115 41,550 41,600 0 0 308 980 0 261 1,433 2,104 41,600 41,650 0 0 298 969 0 253 1,422 2,094 41,650 41,700 0 0 287 959 0 245 1,412 2,083 41,700 41,750 0 0 277 948 0 237 1,401 2,073 41,750 41,800 0 0 266 938 0 229 1,391 2,062 41,800 41,850 0 0 255 927 0 221 1,380 2,052 41,850 41,900 0 0 245 916 0 213 1,370 2,041 41,900 41,950 0 0 234 906 0 205 1,359 2,031 41,950 42,000 0 0 224 895 0 197 1,348 2,020 42,000 42,050 0 0 213 885 0 189 1,338 2,009 42,050 42,100 0 0 203 874 0 181 1,327 1,999 42,100 42,150 0 0 192 864 0 173 1,317 1,988 42,150 42,200 0 0 182 853 0 165 1,306 1,978 42,200 42,250 0 0 171 843 0 157 1,296 1,967 42,250 42,300 0 0 161 832 0 149 1,285 1,957 42,300 42,350 0 0 150 822 0 141 1,275 1,946 42,350 42,400 0 0 140 811 0 134 1,264 1,936 42,400 42,450 0 0 129 801 0 126 1,254 1,925 42,450 42,500 0 0 119 790 0 118 1,243 1,915 42,500 42,550 0 0 108 780 0 110 1,233 1,904 42,550 42,600 0 0 98 769 0 102 1,222 1,894 42,600 42,650 0 0 87 758 0 94 1,212 1,883 42,650 42,700 0 0 76 748 0 86 1,201 1,873 42,700 42,750 0 0 66 737 0 78 1,191 1,862 42,750 42,800 0 0 55 727 0 70 1,180 1,852 42,800 42,850 0 0 45 716 0 62 1,169 1,841 42,850 42,900 0 0 34 706 0 54 1,159 1,830 42,900 42,950 0 0 24 695 0 46 1,148 1,820 42,950 43,000 0 0 13 685 0 38 1,138 1,809 43,000 43,050 0 0 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $43,000 pero menos de $43,038 y usted tiene dos hijos calificados, su crédito es $4. Income tax return form 2012  Si la cantidad que busca de su hoja de trabajo es $43,038 o más y usted tiene dos hijos calificados, usted no puede reclamar el crédito. Income tax return form 2012 674 0 30 1,127 1,799 43,050 43,100 0 0 0 664 0 22 1,117 1,788 43,100 43,150 0 0 0 653 0 14 1,106 1,778 43,150 43,200 0 0 0 643 0 6 1,096 1,767 43,200 43,250 0 0 0 632 0 ** **Si la cantidad que busca de su hoja de trabajo es por lo mínimo $43,200 pero menos de $43,210 y usted tiene un hijo calificado, su crédito es $1. Income tax return form 2012  Si la cantidad que busca de su hoja de trabajo es $43,210 o más y usted tiene un hijo calificado, usted no puede reclamar el crédito. Income tax return form 2012 1,085 1,757 43,250 43,300 0 0 0 622 0 0 1,075 1,746 43,300 43,350 0 0 0 611 0 0 1,064 1,736 43,350 43,400 0 0 0 601 0 0 1,054 1,725 43,400 43,450 0 0 0 590 0 0 1,043 1,715 43,450 43,500 0 0 0 579 0 0 1,033 1,704 43,500 43,550 0 0 0 569 0 0 1,022 1,694 43,550 43,600 0 0 0 558 0 0 1,012 1,683 43,600 43,650 0 0 0 548 0 0 1,001 1,672 43,650 43,700 0 0 0 537 0 0 990 1,662 43,700 43,750 0 0 0 527 0 0 980 1,651 43,750 43,800 0 0 0 516 0 0 969 1,641 43,800 43,850 0 0 0 506 0 0 959 1,630 43,850 43,900 0 0 0 495 0 0 948 1,620 43,900 43,950 0 0 0 485 0 0 938 1,609 43,950 44,000 0 0 0 474 0 0 927 1,599 44,000 44,050 0 0 0 464 0 0 917 1,588 44,050 44,100 0 0 0 453 0 0 906 1,578 44,100 44,150 0 0 0 443 0 0 896 1,567 44,150 44,200 0 0 0 432 0 0 885 1,557 44,200 44,250 0 0 0 422 0 0 875 1,546 44,250 44,300 0 0 0 411 0 0 864 1,536 44,300 44,350 0 0 0 400 0 0 854 1,525 44,350 44,400 0 0 0 390 0 0 843 1,515 44,400 44,450 0 0 0 379 0 0 833 1,504 44,450 44,500 0 0 0 369 0 0 822 1,493 44,500 44,550 0 0 0 358 0 0 811 1,483 44,550 44,600 0 0 0 348 0 0 801 1,472 44,600 44,650 0 0 0 337 0 0 790 1,462 44,650 44,700 0 0 0 327 0 0 780 1,451 44,700 44,750 0 0 0 316 0 0 769 1,441 44,750 44,800 0 0 0 306 0 0 759 1,430 44,800 44,850 0 0 0 295 0 0 748 1,420 44,850 44,900 0 0 0 285 0 0 738 1,409 44,900 44,950 0 0 0 274 0 0 727 1,399 44,950 45,000 0 0 0 264 0 0 717 1,388 45,000 45,050 0 0 0 253 0 0 706 1,378 45,050 45,100 0 0 0 243 0 0 696 1,367 45,100 45,150 0 0 0 232 0 0 685 1,357 45,150 45,200 0 0 0 221 0 0 675 1,346 45,200 45,250 0 0 0 211 0 0 664 1,336 45,250 45,300 0 0 0 200 0 0 654 1,325 45,300 45,350 0 0 0 190 0 0 643 1,314 45,350 45,400 0 0 0 179 0 0 632 1,304 45,400 45,450 0 0 0 169 0 0 622 1,293 45,450 45,500 0 0 0 158 0 0 611 1,283 45,500 45,550 0 0 0 148 0 0 601 1,272 45,550 45,600 0 0 0 137 0 0 590 1,262 45,600 45,650 0 0 0 127 0 0 580 1,251 45,650 45,700 0 0 0 116 0 0 569 1,241 45,700 45,750 0 0 0 106 0 0 559 1,230 45,750 45,800 0 0 0 95 0 0 548 1,220 45,800 45,850 0 0 0 85 0 0 538 1,209 45,850 45,900 0 0 0 74 0 0 527 1,199 45,900 45,950 0 0 0 64 0 0 517 1,188 45,950 46,000 0 0 0 53 0 0 506 1,178 46,000 46,050 0 0 0 42 0 0 496 1,167 46,050 46,100 0 0 0 32 0 0 485 1,157 46,100 46,150 0 0 0 21 0 0 474 1,146 46,150 46,200 0 0 0 11 0 0 464 1,135 46,200 46,250 0 0 0 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $46,200 pero menos de $46,227 y usted tiene tres hijos calificados, su crédito es $3. Income tax return form 2012  Si la cantidad que busca de su hoja de trabajo es $46,227 o más y usted tiene tres hijos calificados, usted no puede reclamar el crédito. Income tax return form 2012 0 0 453 1,125 46,250 46,300 0 0 0 0 0 0 443 1,114 46,300 46,350 0 0 0 0 0 0 432 1,104 46,350 46,400 0 0 0 0 0 0 422 1,093 46,400 46,450 0 0 0 0 0 0 411 1,083 46,450 46,500 0 0 0 0 0 0 401 1,072 46,500 46,550 0 0 0 0 0 0 390 1,062 46,550 46,600 0 0 0 0 0 0 380 1,051 46,600 46,650 0 0 0 0 0 0 369 1,041 46,650 46,700 0 0 0 0 0 0 359 1,030 46,700 46,750 0 0 0 0 0 0 348 1,020 46,750 46,800 0 0 0 0 0 0 338 1,009 46,800 46,850 0 0 0 0 0 0 327 999 46,850 46,900 0 0 0 0 0 0 317 988 46,900 46,950 0 0 0 0 0 0 306 978 46,950 47,000 0 0 0 0 0 0 295 967 47,000 47,050 0 0 0 0 0 0 285 956 47,050 47,100 0 0 0 0 0 0 274 946 47,100 47,150 0 0 0 0 0 0 264 935 47,150 47,200 0 0 0 0 0 0 253 925 47,200 47,250 0 0 0 0 0 0 243 914 47,250 47,300 0 0 0 0 0 0 232 904 47,300 47,350 0 0 0 0 0 0 222 893 47,350 47,400 0 0 0 0 0 0 211 883 47,400 47,450 0 0 0 0 0 0 201 872 47,450 47,500 0 0 0 0 0 0 190 862 47,500 47,550 0 0 0 0 0 0 180 851 47,550 47,600 0 0 0 0 0 0 169 841 47,600 47,650 0 0 0 0 0 0 159 830 47,650 47,700 0 0 0 0 0 0 148 820 47,700 47,750 0 0 0 0 0 0 138 809 47,750 47,800 0 0 0 0 0 0 127 799 47,800 47,850 0 0 0 0 0 0 116 788 47,850 47,900 0 0 0 0 0 0 106 777 47,900 47,950 0 0 0 0 0 0 95 767 47,950 48,000 0 0 0 0 0 0 85 756 48,000 48,050 0 0 0 0 0 0 74 746 48,050 48,100 0 0 0 0 0 0 64 735 48,100 48,150 0 0 0 0 0 0 53 725 48,150 48,200 0 0 0 0 0 0 43 714 48,200 48,250 0 0 0 0 0 0 32 704 48,250 48,300 0 0 0 0 0 0 22 693 48,300 48,350 0 0 0 0 0 0 11 683 48,350 48,400 0 0 0 0 0 0 ** **Si la cantidad que busca de su hoja de trabajo es por lo mínimo $48,350 pero menos de $48,378 y usted tiene dos hijos calificados, su crédito es $3. Income tax return form 2012  Si la cantidad que busca de su hoja de trabajo es $48,378 o más y usted tiene dos hijos calificados, usted no puede reclamar el crédito. Income tax return form 2012 672 48,400 48,450 0 0 0 0 0 0 0 662 48,450 48,500 0 0 0 0 0 0 0 651 48,500 48,550 0 0 0 0 0 0 0 641 48,550 48,600 0 0 0 0 0 0 0 630 48,600 48,650 0 0 0 0 0 0 0 619 48,650 48,700 0 0 0 0 0 0 0 609 48,700 48,750 0 0 0 0 0 0 0 598 48,750 48,800 0 0 0 0 0 0 0 588 48,800 48,850 0 0 0 0 0 0 0 577 48,850 48,900 0 0 0 0 0 0 0 567 48,900 48,950 0 0 0 0 0 0 0 556 48,950 49,000 0 0 0 0 0 0 0 546 49,000 49,050 0 0 0 0 0 0 0 535 49,050 49,100 0 0 0 0 0 0 0 525 49,100 49,150 0 0 0 0 0 0 0 514 49,150 49,200 0 0 0 0 0 0 0 504 49,200 49,250 0 0 0 0 0 0 0 493 49,250 49,300 0 0 0 0 0 0 0 483 49,300 49,350 0 0 0 0 0 0 0 472 49,350 49,400 0 0 0 0 0 0 0 462 49,400 49,450 0 0 0 0 0 0 0 451 49,450 49,500 0 0 0 0 0 0 0 440 49,500 49,550 0 0 0 0 0 0 0 430 49,550 49,600 0 0 0 0 0 0 0 419 49,600 49,650 0 0 0 0 0 0 0 409 49,650 49,700 0 0 0 0 0 0 0 398 49,700 49,750 0 0 0 0 0 0 0 388 49,750 49,800 0 0 0 0 0 0 0 377 49,800 49,850 0 0 0 0 0 0 0 367 49,850 49,900 0 0 0 0 0 0 0 356 49,900 49,950 0 0 0 0 0 0 0 346 49,950 50,000 0 0 0 0 0 0 0 335 50,000 50,050 0 0 0 0 0 0 0 325 50,050 50,100 0 0 0 0 0 0 0 314 50,100 50,150 0 0 0 0 0 0 0 304 50,150 50,200 0 0 0 0 0 0 0 293 50,200 50,250 0 0 0 0 0 0 0 283 50,250 50,300 0 0 0 0 0 0 0 272 50,300 50,350 0 0 0 0 0 0 0 261 50,350 50,400 0 0 0 0 0 0 0 251 50,400 50,450 0 0 0 0 0 0 0 240 50,450 50,500 0 0 0 0 0 0 0 230 50,500 50,550 0 0 0 0 0 0 0 219 50,550 50,600 0 0 0 0 0 0 0 209 50,600 50,650 0 0 0 0 0 0 0 198 50,650 50,700 0 0 0 0 0 0 0 188 50,700 50,750 0 0 0 0 0 0 0 177 50,750 50,800 0 0 0 0 0 0 0 167 50,800 50,850 0 0 0 0 0 0 0 156 50,850 50,900 0 0 0 0 0 0 0 146 50,900 50,950 0 0 0 0 0 0 0 135 50,950 51,000 0 0 0 0 0 0 0 125 51,000 51,050 0 0 0 0 0 0 0 114 51,050 51,100 0 0 0 0 0 0 0 104 51,100 51,150 0 0 0 0 0 0 0 93 51,150 51,200 0 0 0 0 0 0 0 82 51,200 51,250 0 0 0 0 0 0 0 72 51,250 51,300 0 0 0 0 0 0 0 61 51,300 51,350 0 0 0 0 0 0 0 51 51,350 51,400 0 0 0 0 0 0 0 40 51,400 51,450 0 0 0 0 0 0 0 30 51,450 51,500 0 0 0 0 0 0 0 19 51,500 51,550 0 0 0 0 0 0 0 9 51,550 51,567 0 0 0 0 0 0 0 2                     Cómo Obtener Ayuda con los Impuestos Ya sea si necesita ayuda con un asunto tributario, si necesita que se le prepare su declaración de impuestos o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Income tax return form 2012 Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS o a un local de voluntarios certificados por el IRS cerca de usted. Income tax return form 2012 Ayuda gratuita con la preparación de su declaración de impuestos. Income tax return form 2012   Usted puede obtener ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Income tax return form 2012 El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) ayuda a los contribuyentes de recursos bajos a medianos, los contribuyentes de edad avanzada, los contribuyentes discapacitados y los contribuyentes que tienen un dominio limitado del inglés. Income tax return form 2012 El programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) ayuda a los contribuyentes de 60 años de edad o más con sus declaraciones de impuestos. Income tax return form 2012 La mayoría de los locales VITA y TCE ofrecen la presentación electrónica gratuita y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Income tax return form 2012 Además, algunos locales de VITA y TCE le proveen a los contribuyentes la oportunidad de preparar su declaración con la asistencia de un voluntario certificado por el IRS. Income tax return form 2012 Para ubicar un local de ayuda VITA o TCE cerca de usted, puede utilizar el VITA Locator Tool (Recurso para ubicar locales VITA), disponible en inglés, en IRS. Income tax return form 2012 gov, puede descargar la aplicación IRS2Go o puede llamar al 1-800-906-9887. Income tax return form 2012   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Income tax return form 2012 Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, visite el sitio web de la AARP, www. Income tax return form 2012 aarp. Income tax return form 2012 org/money/taxaide, en inglés, o llame al 1-888-227-7669. Income tax return form 2012 Para más información sobre estos programas, visite IRS. Income tax return form 2012 gov e ingrese la palabra clave “VITA” en la casilla Search (Buscar). Income tax return form 2012 Internet. Income tax return form 2012    IRS. Income tax return form 2012 gov y IRS2Go están listos cuando usted lo está –las 24 horas del día, los 7 días de la semana. Income tax return form 2012    Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Income tax return form 2012 Utilice la aplicación para verificar el estado de su reembolso, pedir trasuntos (transcripciones) de su declaración de impuestos o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de presentación de declaraciones o consejos tributarios diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre los impuestos federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Income tax return form 2012 Revise el estado de su reembolso para el año 2013 utilizando ¿Dónde está mi reembolso?, en el sitio IRS. Income tax return form 2012 gov. Income tax return form 2012 O también puede acceder a la aplicación IRS2Go y pulsar sobre el enlace Refund Status (Estado de su reembolso), en inglés. Income tax return form 2012 El IRS emite más de 9 de cada 10 reembolsos en menos de 21 días. Income tax return form 2012 Al usar estas aplicaciones, puede comenzar a verificar el estado de su reembolso dentro de 24 horas después de que recibamos su declaración presentada electrónicamente o 4 semanas después de que envía la declaración en papel. Income tax return form 2012 Se le proveerá una fecha específica de cuándo se le emitirá el reembolso a usted una vez el IRS tramite su declaración de impuestos y apruebe su reembolso. Income tax return form 2012 El IRS actualiza la información en “¿Dónde está mi reembolso?” cada 24 horas, usualmente en la noche. Income tax return form 2012 Por lo tanto, puede verificar su reembolso una vez al día; no es necesario que verifique varias veces al día. Income tax return form 2012 Utilice el Interactive Tax Assistant (Asistente tributario interactivo), disponible en inglés, para buscar respuestas a sus preguntas relacionadas con los impuestos. Income tax return form 2012 No necesita esperar en el teléfono ni hacer turno. Income tax return form 2012 El asistente tributario interactivo está disponible las 24 horas del día, los 7 días de la semana, y le provee una variedad de información tributaria relacionada con la presentación de declaraciones, deducciones, créditos e ingresos. Income tax return form 2012 Cuando llega a la pantalla que le muestra la respuesta, puede imprimir la entrevista en su totalidad y la respuesta final para sus archivos. Income tax return form 2012 Se añaden nuevos temas regularmente. Income tax return form 2012 Las respuestas que no pueda obtener a través del asistente tributario interactivo quizás las pueda obtener en Tax Trails (Caminos tributarios), disponible en inglés, que es uno de los temas tributarios que está disponible en IRS. Income tax return form 2012 gov, el cual contiene información tributaria para personas físicas y negocios. Income tax return form 2012 Además, también puede buscar el IRS Tax Map (Mapa tributario del IRS), en inglés, el cual incluye un índice de temas tributarios para contribuyentes internacionales. Income tax return form 2012 Puede utilizar el Mapa tributario del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Income tax return form 2012 El mapa tributario del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. Income tax return form 2012 Si busca en el Mapa tributario del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Tributarios del IRS. Income tax return form 2012 Comenzando con esta temporada de presentación, usted puede ver e imprimir inmediatamente de manera gratuita todas las 5 clases de trasuntos (transcripciones) de los impuestos federales para personas físicas (declaraciones de impuestos, resúmenes o trasuntos de las cuentas tributarias, estados de salarios e ingresos y verificación de que no se ha presentado una declaración de impuestos) usando Get Transcript (Obtener un trasunto), en inglés. Income tax return form 2012 También, le puede solicitar al IRS que le envíe un trasunto de una declaración o de una cuenta a usted. Income tax return form 2012 Si escoge la opción Tax Record (Archivo tributario), en inglés, en IRS2Go, la opción “Ordenar Transcripción” en IRS. Income tax return form 2012 gov/espanol o la opción de llamar al 1-800-908-9946, sólo tendrá la opción de recibir su trasunto por medio del correo. Income tax return form 2012 Los trasuntos de declaraciones de impuestos y de cuentas tributarias generalmente están disponibles para el año actual y los últimos tres años. Income tax return form 2012 Averigüe si tiene derecho a reclamar el crédito tributario por ingreso del trabajo (EITC, por sus siglas en inglés) y estime la cantidad del crédito con el Asistente EIC, disponible en español. Income tax return form 2012 Visite la sección Información sobre avisos del IRS para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. Income tax return form 2012 Si recibió el crédito para las personas que compran vivienda por primera vez, puede utilizar el recurso First Time Homebuyer Credit Account Look-up (Recurso para buscar la cuenta relacionada con el crédito para las personas que compran vivienda por primera vez), en inglés, para obtener información sobre sus reintegros y el saldo de su cuenta. Income tax return form 2012 Revise el estado de su declaración enmendada utilizando ¿Dónde está mi declaración enmendada?. Income tax return form 2012 Acceda a IRS. Income tax return form 2012 gov/espanol e ingrese las palabras clave “Dónde está mi declaración enmendada” en la casilla Search (Buscar). Income tax return form 2012 Por lo general, puede esperar que su declaración enmendada tome hasta 12 semanas en tramitarse a partir de la fecha en que la recibimos. Income tax return form 2012 Puede tomar hasta 3 semanas desde la fecha en que nos envía la declaración enmendada para que se pueda ver que se recibió en nuestros sistemas. Income tax return form 2012 Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Income tax return form 2012 gov. Income tax return form 2012 Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Income tax return form 2012 gov. Income tax return form 2012 La información está disponible en inglés. Income tax return form 2012 Averigüe si tiene derecho a establecer un arreglo de pagos y haga una Solicitud Electrónica para el Acuerdo de Pagos a Plazos, disponible en inglés, si adeuda más impuesto de lo que puede pagar hoy. Income tax return form 2012 Calcule su retención de impuestos sobre los ingresos con la Calculadora de Retenciones, en IRS. Income tax return form 2012 gov/espanol. Income tax return form 2012 La puede utilizar si se le retuvo demasiado impuesto o si se le retuvo poco impuesto, si su situación personal ha cambiado, si está comenzando un nuevo trabajo o si usted simplemente desea saber si se le está reteniendo la cantidad correcta de impuestos. Income tax return form 2012 Saber si usted está sujeto al impuesto mínimo alternativo, utilizando el Alternative Minimum Tax (AMT) Assistant (Asistente para el impuesto mínimo alternativo), en ingles, disponible en inglés en el sitio web lRS. Income tax return form 2012 gov. Income tax return form 2012 Solicite un PIN de Presentación Electrónica accediendo a IRS. Income tax return form 2012 gov/espanol e ingresando las palabras clave “ PIN de presentación electrónica” en la casilla Search (Buscar). Income tax return form 2012 Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Income tax return form 2012 Localice el Centro de Ayuda al Contribuyente que le quede más cercano utilizando la herramienta para la búsqueda de las oficinas locales del IRS, en IRS. Income tax return form 2012 gov; o en IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Income tax return form 2012 Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Income tax return form 2012 Antes de visitar la oficina, verifique la herramienta para la búsqueda de las oficinas locales en IRS. Income tax return form 2012 gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. Income tax return form 2012 Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Income tax return form 2012 Llame al número telefónico local para la ofici
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Understanding Your CP282 Notice

You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.

Generally, when a foreign person engages in a trade or business in the United States, all income from sources in the United States connected with the conduct of that trade or business is considered to be Effectively Connected Taxable Income (ECTI). A partnership (foreign or domestic) that has income effectively connected with a U.S. trade or business (or income treated as effectively connected) must pay a withholding tax on the ECTI that it allocates to its foreign partners (Section 1446 of the Internal Revenue Code). The partnership, or a withholding agent for the partnership, must pay the withholding tax. A partnership that must pay the withholding tax but fails to do so may be liable for the payment of the tax plus any penalties and interest.


What you need to do if you determine you are liable for withholding:

Page Last Reviewed or Updated: 30-Jan-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 Income Tax Return Form 2012

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