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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Irs State Tax Forms 2013

Hrblock TaxesFreetaxreturns1040ez FillableI Need To File My 2006 Taxes For FreeVita Irs OrgVita Income TaxCan You File Your State Taxes For FreeState Return Tax Form 20132009 Tax TablesIrs GovFree File State Return1040ez Tax FilingWhere Can I File My Federal And State Taxes Online For Free2011 E File TaxesFree Tax ExtensionH&r Block Advantage E FileHow To Fill Out 1040x Line By LineDownload A 1040ez Federal Tax FormHow Do I Amend My 2012 Tax Return OnlineHow To File Student TaxesHow Can I File My 2011 TaxesHow To File 2012 Taxes NowMyfreetaxes.orgNeed To File 2011 Taxes1040ez InstuctionsFree Turbotax For Military2010 Federal Tax FormsEz10402012 Tax Forms 1040 EzState Tax Return Free FilingTaxes H&r Block OnlineWhat Can Military Claim On TaxesHr Block Free Tax ReturnFree Efile Tax Return 2013Irs1040ez FormAmended 1040Irs Forms 2012Irs Gov1040ez 2012 Tax Form1040a Tax Form

Irs State Tax Forms 2013

Irs state tax forms 2013 Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. Irs state tax forms 2013 Reporting Tips to Your EmployerElectronic tip statement. Irs state tax forms 2013 Final report. Irs state tax forms 2013 Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. Irs state tax forms 2013   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Irs state tax forms 2013 How to keep a daily tip record. Irs state tax forms 2013   There are two ways to keep a daily tip record. Irs state tax forms 2013 You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Irs state tax forms 2013 You should keep your daily tip record with your tax or other personal records. Irs state tax forms 2013 You must keep your records for as long as they are important for administration of the federal tax law. Irs state tax forms 2013 For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. Irs state tax forms 2013    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Irs state tax forms 2013 To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. Irs state tax forms 2013 Publication 1244 is also available at www. Irs state tax forms 2013 irs. Irs state tax forms 2013 gov/pub1244. Irs state tax forms 2013 Publication 1244 includes a 1-year supply of Form 4070A. Irs state tax forms 2013 Each day, write in the information asked for on the form. Irs state tax forms 2013 A filled-in Form 4070A is shown on the following page. Irs state tax forms 2013   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Irs state tax forms 2013 Although you do not report these tips to your employer, you must report them on your tax return. Irs state tax forms 2013   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Irs state tax forms 2013 Then, each workday, write the date and the following information. Irs state tax forms 2013 Cash tips you get directly from customers or from other employees. Irs state tax forms 2013 Tips from credit and debit card charge customers that your employer pays you. Irs state tax forms 2013 The value of any noncash tips you get, such as tickets, passes, or other items of value. Irs state tax forms 2013 The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Irs state tax forms 2013 Please click here for the text description of the image. Irs state tax forms 2013 Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. Irs state tax forms 2013   You can use an electronic system provided by your employer to record your daily tips. Irs state tax forms 2013 If you do, you must receive and keep a paper copy of this record. Irs state tax forms 2013 Service charges. Irs state tax forms 2013    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Irs state tax forms 2013 This is part of your wages, not a tip. Irs state tax forms 2013 The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. Irs state tax forms 2013 See examples below. Irs state tax forms 2013 Example 1. Irs state tax forms 2013 Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Irs state tax forms 2013 Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Irs state tax forms 2013 Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Irs state tax forms 2013 Do not include the 18% charge in your tip diary. Irs state tax forms 2013 Service charges that are paid to you are considered wages, not tips. Irs state tax forms 2013 Example 2. Irs state tax forms 2013 Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Irs state tax forms 2013 David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. Irs state tax forms 2013 Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Irs state tax forms 2013 Be sure to include this amount in your tip diary. Irs state tax forms 2013 Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. Irs state tax forms 2013 Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. Irs state tax forms 2013   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Irs state tax forms 2013 What tips to report. Irs state tax forms 2013   Report to your employer only cash, check, and debit and credit card tips you receive. Irs state tax forms 2013   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Irs state tax forms 2013   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Irs state tax forms 2013 Do not report to your employer any portion of the tips you receive that you pass on to other employees. Irs state tax forms 2013 However, you must report tips you receive from other employees. Irs state tax forms 2013   Do not report the value of any noncash tips, such as tickets or passes, to your employer. Irs state tax forms 2013 You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. Irs state tax forms 2013 How to report. Irs state tax forms 2013   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. Irs state tax forms 2013 Fill in the information asked for on the form, sign and date the form, and give it to your employer. Irs state tax forms 2013 A sample filled-in Form 4070 is shown above. Irs state tax forms 2013 To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Irs state tax forms 2013   If you do not use Form 4070, give your employer a statement with the following information. Irs state tax forms 2013 Your name, address, and social security number. Irs state tax forms 2013 Your employer's name, address, and business name (if it is different from your employer's name). Irs state tax forms 2013 The month (or the dates of any shorter period) in which you received tips. Irs state tax forms 2013 The total tips required to be reported for that period. Irs state tax forms 2013 You must sign and date the statement. Irs state tax forms 2013 Be sure to keep a copy with your tax or other personal records. Irs state tax forms 2013   Your employer may require you to report your tips more than once a month. Irs state tax forms 2013 However, the statement cannot cover a period of more than 1 calendar month. Irs state tax forms 2013 Electronic tip statement. Irs state tax forms 2013   Your employer can have you furnish your tip statements electronically. Irs state tax forms 2013 When to report. Irs state tax forms 2013   Give your report for each month to your employer by the 10th of the next month. Irs state tax forms 2013 If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Irs state tax forms 2013 Example. Irs state tax forms 2013 You must report your tips received in September 2014 by October 10, 2014. Irs state tax forms 2013 Final report. Irs state tax forms 2013   If your employment ends during the month, you can report your tips when your employment ends. Irs state tax forms 2013 Penalty for not reporting tips. Irs state tax forms 2013   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. Irs state tax forms 2013 (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Irs state tax forms 2013 ) The penalty amount is in addition to the taxes you owe. Irs state tax forms 2013   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Irs state tax forms 2013 To do so, attach a statement to your return explaining why you did not report them. Irs state tax forms 2013 Giving your employer money for taxes. Irs state tax forms 2013   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Irs state tax forms 2013 If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Irs state tax forms 2013   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. Irs state tax forms 2013 All taxes on your regular pay. Irs state tax forms 2013 Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. Irs state tax forms 2013 Federal, state, and local income taxes on your reported tips. Irs state tax forms 2013    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Irs state tax forms 2013 If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Irs state tax forms 2013 See Publication 505, Tax Withholding and Estimated Tax, for more information. Irs state tax forms 2013    Uncollected taxes. Irs state tax forms 2013 You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. Irs state tax forms 2013 These uncollected taxes will be shown on your 2013 Form W-2. Irs state tax forms 2013 See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Irs state tax forms 2013 Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. Irs state tax forms 2013 The program was developed to help employees and employers understand and meet their tip reporting responsibilities. Irs state tax forms 2013 There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Irs state tax forms 2013 A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. Irs state tax forms 2013 For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. Irs state tax forms 2013 irs. Irs state tax forms 2013 gov/pub/irs-irbs/irb01-02. Irs state tax forms 2013 pdf. Irs state tax forms 2013 If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. Irs state tax forms 2013 See Revenue Procedure 2007-32, 2007-22 I. Irs state tax forms 2013 R. Irs state tax forms 2013 B. Irs state tax forms 2013 1322, available at www. Irs state tax forms 2013 irs. Irs state tax forms 2013 gov/pub/irs-irbs/irb07_22. Irs state tax forms 2013 pdf. Irs state tax forms 2013 Your employer can provide you with a copy of any applicable agreement. Irs state tax forms 2013 To find out more about these agreements, visit IRS. Irs state tax forms 2013 gov and enter “restaurant tip reporting” in the search box. Irs state tax forms 2013 You may also call 1-800-829-4933, visit www. Irs state tax forms 2013 irs. Irs state tax forms 2013 gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. Irs state tax forms 2013 Program@irs. Irs state tax forms 2013 gov and request information on this program. Irs state tax forms 2013 Reporting Tips on Your Tax Return How to report tips. Irs state tax forms 2013   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Irs state tax forms 2013 What tips to report. Irs state tax forms 2013   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Irs state tax forms 2013 Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. Irs state tax forms 2013 Add to the amount in box 1 only the tips you did not report to your employer. Irs state tax forms 2013   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. Irs state tax forms 2013 Do not include the amount of these tips on your 2013 tax return. Irs state tax forms 2013 Instead, include them on your 2014 tax return. Irs state tax forms 2013 Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. Irs state tax forms 2013 Although these tips were received in 2012, you must report them on your 2013 tax return. Irs state tax forms 2013   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Irs state tax forms 2013 Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. Irs state tax forms 2013 However, you must report tips you receive from other employees. Irs state tax forms 2013    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Irs state tax forms 2013    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Irs state tax forms 2013   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Irs state tax forms 2013 Cash and charge tips you received that totaled less than $20 for any month. Irs state tax forms 2013 The value of noncash tips, such as tickets, passes, or other items of value. Irs state tax forms 2013 Example. Irs state tax forms 2013 Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Irs state tax forms 2013 Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Irs state tax forms 2013 He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Irs state tax forms 2013 Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. Irs state tax forms 2013 He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Irs state tax forms 2013 Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Irs state tax forms 2013    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Irs state tax forms 2013 To report these taxes, you must file a return even if you would not otherwise have to file. Irs state tax forms 2013 You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. Irs state tax forms 2013 (You cannot file Form 1040EZ or Form 1040A. Irs state tax forms 2013 )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. Irs state tax forms 2013 Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Irs state tax forms 2013 Use Form 8959 to figure Additional Medicare Tax. Irs state tax forms 2013 If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Irs state tax forms 2013 To get railroad retirement credit, you must report tips to your employer. Irs state tax forms 2013 Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Irs state tax forms 2013    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Irs state tax forms 2013 For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Irs state tax forms 2013   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Irs state tax forms 2013 You must report these amounts as additional tax on your return. Irs state tax forms 2013   If you worked in the U. Irs state tax forms 2013 S. Irs state tax forms 2013 possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. Irs state tax forms 2013 If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. Irs state tax forms 2013 Unlike the uncollected portion of the regular (1. Irs state tax forms 2013 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. Irs state tax forms 2013   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Irs state tax forms 2013 You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. Irs state tax forms 2013 See the instructions for the appropriate form and line number indicated, and Form 8959. Irs state tax forms 2013 (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. Irs state tax forms 2013 ) Self-employed persons. Irs state tax forms 2013    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. Irs state tax forms 2013 See Publication 334, Tax Guide for Small Business, for more information on reporting business income. Irs state tax forms 2013 Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Irs state tax forms 2013 They are not included in box 1 with your wages and reported tips. Irs state tax forms 2013 If box 8 is blank, this discussion does not apply to you. Irs state tax forms 2013 What are allocated tips. Irs state tax forms 2013   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Irs state tax forms 2013 Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Irs state tax forms 2013 No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. Irs state tax forms 2013 How were your allocated tips figured. Irs state tax forms 2013   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Irs state tax forms 2013 Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Irs state tax forms 2013 For information about the exact allocation method used, ask your employer. Irs state tax forms 2013 Must you report your allocated tips on your tax return. Irs state tax forms 2013   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. Irs state tax forms 2013 Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. Irs state tax forms 2013 Add to the amount in box 1 only the tips you did not report to your employer as required. Irs state tax forms 2013 This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. Irs state tax forms 2013   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Irs state tax forms 2013 How to report allocated tips. Irs state tax forms 2013   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Irs state tax forms 2013 (You cannot file Form 1040A or Form 1040EZ). Irs state tax forms 2013    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Irs state tax forms 2013 Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. Irs state tax forms 2013 See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Irs state tax forms 2013 How to request an approved lower rate. Irs state tax forms 2013   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. Irs state tax forms 2013 Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. Irs state tax forms 2013 The petition must include specific information about the establishment that will justify the lower rate. Irs state tax forms 2013 A user fee must be paid with the petition. Irs state tax forms 2013    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). Irs state tax forms 2013 The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. Irs state tax forms 2013 Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. Irs state tax forms 2013   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. Irs state tax forms 2013 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Irs state tax forms 2013 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Irs state tax forms 2013 Free help with your tax return. Irs state tax forms 2013   Free help in preparing your return is available nationwide from IRS-certified volunteers. Irs state tax forms 2013 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Irs state tax forms 2013 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs state tax forms 2013 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs state tax forms 2013 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Irs state tax forms 2013 To find the nearest VITA or TCE site, visit IRS. Irs state tax forms 2013 gov or call 1-800-906-9887. Irs state tax forms 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs state tax forms 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs state tax forms 2013 aarp. Irs state tax forms 2013 org/money/taxaide or call 1-888-227-7669. Irs state tax forms 2013   For more information on these programs, go to IRS. Irs state tax forms 2013 gov and enter “VITA” in the search box. Irs state tax forms 2013 Internet. Irs state tax forms 2013 IRS. Irs state tax forms 2013 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Irs state tax forms 2013 Apply for an Employer Identification Number (EIN). Irs state tax forms 2013 Go to IRS. Irs state tax forms 2013 gov and enter Apply for an EIN in the search box. Irs state tax forms 2013 Request an Electronic Filing PIN by going to IRS. Irs state tax forms 2013 gov and entering Electronic Filing PIN in the search box. Irs state tax forms 2013 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Irs state tax forms 2013 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs state tax forms 2013 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs state tax forms 2013 Check the status of your amended return. Irs state tax forms 2013 Go to IRS. Irs state tax forms 2013 gov and enter Where's My Amended Return in the search box. Irs state tax forms 2013 Download forms, instructions, and publications, including some accessible versions. Irs state tax forms 2013 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Irs state tax forms 2013 gov or IRS2Go. Irs state tax forms 2013 Tax return and tax account transcripts are generally available for the current year and past three years. Irs state tax forms 2013 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs state tax forms 2013 gov. Irs state tax forms 2013 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs state tax forms 2013 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs state tax forms 2013 gov. Irs state tax forms 2013 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Irs state tax forms 2013 gov or IRS2Go. Irs state tax forms 2013 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Irs state tax forms 2013 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Irs state tax forms 2013 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Irs state tax forms 2013 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Irs state tax forms 2013 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs state tax forms 2013 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Irs state tax forms 2013 gov. Irs state tax forms 2013 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs state tax forms 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs state tax forms 2013 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Irs state tax forms 2013 AARP offers the Tax-Aide counseling program as part of the TCE program. Irs state tax forms 2013 Visit AARP's website to find the nearest Tax-Aide location. Irs state tax forms 2013 Research your tax questions. Irs state tax forms 2013 Search publications and instructions by topic or keyword. Irs state tax forms 2013 Read the Internal Revenue Code, regulations, or other official guidance. Irs state tax forms 2013 Read Internal Revenue Bulletins. Irs state tax forms 2013 Sign up to receive local and national tax news by email. Irs state tax forms 2013 Phone. Irs state tax forms 2013 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs state tax forms 2013 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Irs state tax forms 2013 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs state tax forms 2013 Call to locate the nearest volunteer help site, 1-800-906-9887. Irs state tax forms 2013 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs state tax forms 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Irs state tax forms 2013 Most VITA and TCE sites offer free electronic filing. Irs state tax forms 2013 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs state tax forms 2013 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs state tax forms 2013 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Irs state tax forms 2013 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Irs state tax forms 2013 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs state tax forms 2013 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs state tax forms 2013 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs state tax forms 2013 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Irs state tax forms 2013 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs state tax forms 2013 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Irs state tax forms 2013 You should receive your order within 10 business days. Irs state tax forms 2013 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Irs state tax forms 2013 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Irs state tax forms 2013 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Irs state tax forms 2013 Call to ask tax questions, 1-800-829-1040. Irs state tax forms 2013 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs state tax forms 2013 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs state tax forms 2013 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Irs state tax forms 2013 gsa. Irs state tax forms 2013 gov/fedrelay. Irs state tax forms 2013 Walk-in. Irs state tax forms 2013 You can find a selection of forms, publications and services — in-person, face-to-face. Irs state tax forms 2013 Products. Irs state tax forms 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs state tax forms 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs state tax forms 2013 Services. Irs state tax forms 2013 You can walk in to your local TAC most business days for personal, face-to-face tax help. Irs state tax forms 2013 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs state tax forms 2013 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Irs state tax forms 2013 No appointment is necessary—just walk in. Irs state tax forms 2013 Before visiting, check www. Irs state tax forms 2013 irs. Irs state tax forms 2013 gov/localcontacts for hours of operation and services provided. Irs state tax forms 2013 Mail. Irs state tax forms 2013 You can send your order for forms, instructions, and publications to the address below. Irs state tax forms 2013 You should receive a response within 10 business days after your request is received. Irs state tax forms 2013  Internal Revenue Service 1201 N. Irs state tax forms 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Irs state tax forms 2013   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs state tax forms 2013 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs state tax forms 2013 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Irs state tax forms 2013 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs state tax forms 2013 You face (or your business is facing) an immediate threat of adverse action. Irs state tax forms 2013 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs state tax forms 2013   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs state tax forms 2013 Here's why we can help: TAS is an independent organization within the IRS. Irs state tax forms 2013 Our advocates know how to work with the IRS. Irs state tax forms 2013 Our services are free and tailored to meet your needs. Irs state tax forms 2013 We have offices in every state, the District of Columbia, and Puerto Rico. Irs state tax forms 2013 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Irs state tax forms 2013 irs. Irs state tax forms 2013 gov/advocate, or call us toll-free at 1-877-777-4778. Irs state tax forms 2013 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs state tax forms 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Irs state tax forms 2013 irs. Irs state tax forms 2013 gov/sams. Irs state tax forms 2013 Low Income Taxpayer Clinics. Irs state tax forms 2013   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Irs state tax forms 2013 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs state tax forms 2013 Visit www. Irs state tax forms 2013 TaxpayerAdvocate. Irs state tax forms 2013 irs. Irs state tax forms 2013 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs state tax forms 2013 Prev  Up  Next   Home   More Online Publications
Español

Parents of Young Children

Find resources on nutrition, reading, mental health, and more.

The Irs State Tax Forms 2013

Irs state tax forms 2013 Publication 179 - Additional Material Table of Contents 15. Irs state tax forms 2013 Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. Irs state tax forms 2013 Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. Irs state tax forms 2013 Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. Irs state tax forms 2013 Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. Irs state tax forms 2013 Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. Irs state tax forms 2013 , de ganado, aves, abejas, animales de piel o silvestres. Irs state tax forms 2013 Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Irs state tax forms 2013 Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Irs state tax forms 2013 2. Irs state tax forms 2013 Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. Irs state tax forms 2013 , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. Irs state tax forms 2013 Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Irs state tax forms 2013 Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Irs state tax forms 2013 3. Irs state tax forms 2013 Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). Irs state tax forms 2013 Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Irs state tax forms 2013 Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Irs state tax forms 2013 4. Irs state tax forms 2013 Servicios relacionados con el desmote de algodón. Irs state tax forms 2013 Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Irs state tax forms 2013 Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Irs state tax forms 2013 5. Irs state tax forms 2013 Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. Irs state tax forms 2013 Tributable (como labor no agrícola). Irs state tax forms 2013 * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Irs state tax forms 2013 6. Irs state tax forms 2013 Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. Irs state tax forms 2013 Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Irs state tax forms 2013 Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Irs state tax forms 2013 7. Irs state tax forms 2013 Servicios en la elaboración, empaque, entrega, etc. Irs state tax forms 2013 , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. Irs state tax forms 2013 Empleado por el explotador de la finca. Irs state tax forms 2013 Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Irs state tax forms 2013 * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Irs state tax forms 2013 De lo contrario, será tributable como labor no agrícola. Irs state tax forms 2013 b. Irs state tax forms 2013 Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). Irs state tax forms 2013 Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Irs state tax forms 2013 * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Irs state tax forms 2013 De lo contrario, será tributable como labor no agrícola. Irs state tax forms 2013 c. Irs state tax forms 2013 Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). Irs state tax forms 2013 Tributable (como labor no agrícola). Irs state tax forms 2013 * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Irs state tax forms 2013 De lo contrario, será tributable como labor no agrícola. Irs state tax forms 2013 8. Irs state tax forms 2013 Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. Irs state tax forms 2013 Tributable (como labor no agrícola). Irs state tax forms 2013 * Tributable (como labor no agrícola). Irs state tax forms 2013 *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). Irs state tax forms 2013 Otras exenciones pueden corresponder. Irs state tax forms 2013 Vea los apartados 5 y 12 . Irs state tax forms 2013 Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. Irs state tax forms 2013 Residentes     a. Irs state tax forms 2013 Servicios prestados en los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 ** Lo mismo que un ciudadano de los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 Lo mismo que un ciudadano de los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 b. Irs state tax forms 2013 Servicios prestados fuera de los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. Irs state tax forms 2013 Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. Irs state tax forms 2013 2. Irs state tax forms 2013 No residentes Vea la Publicación 15-A, en inglés. Irs state tax forms 2013 Vea la Publicación 15-A, en inglés. Irs state tax forms 2013 a. Irs state tax forms 2013 Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013   3. Irs state tax forms 2013 Extranjero no residente trabajando en barcos o aviones estadounidenses. Irs state tax forms 2013 Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. Irs state tax forms 2013 Salarios de un trabajador fallecido     1. Irs state tax forms 2013 Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 2. Irs state tax forms 2013 Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. Irs state tax forms 2013 Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). Irs state tax forms 2013 Exenta, si la remuneración se le paga a un estudiante regular. Irs state tax forms 2013 Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. Irs state tax forms 2013 Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. Irs state tax forms 2013 Empleados emparentados:     1. Irs state tax forms 2013 Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). Irs state tax forms 2013 Exenta hasta los 18 años de edad. Irs state tax forms 2013 Exenta hasta los 21 años de edad. Irs state tax forms 2013 2. Irs state tax forms 2013 Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. Irs state tax forms 2013 Exenta hasta los 21 años de edad. Irs state tax forms 2013 Exenta hasta los 21 años de edad. Irs state tax forms 2013 3. Irs state tax forms 2013 Padre que presta servicios para un hijo. Irs state tax forms 2013 Tributable, si presta servicios en la ocupación o negocio del hijo. Irs state tax forms 2013 Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 4. Irs state tax forms 2013 Cónyuge que presta servicios para el otro cónyuge. Irs state tax forms 2013 Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Los empleados federales:     1. Irs state tax forms 2013 Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 2. Irs state tax forms 2013 Todos los demás. Irs state tax forms 2013 Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). Irs state tax forms 2013 Para otros empleados, por lo general, está sujeta a la contribución al Medicare. Irs state tax forms 2013 Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. Irs state tax forms 2013 **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Irs state tax forms 2013 Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. Irs state tax forms 2013 Salmón o mero. Irs state tax forms 2013 Tributable a menos que la (3) sea aplicable. Irs state tax forms 2013 Tributable a menos que la (3) sea aplicable. Irs state tax forms 2013 2. Irs state tax forms 2013 Otra clase de pescado y otra clase de vida acuática animal o vegetal. Irs state tax forms 2013 Tributable a menos que la (3) sea aplicable. Irs state tax forms 2013 Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. Irs state tax forms 2013 3. Irs state tax forms 2013 Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). Irs state tax forms 2013 Esta porción depende de la pesca de la embarcación. Irs state tax forms 2013 En tales casos la tripulación suele tener menos de 10 personas. Irs state tax forms 2013 Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Irs state tax forms 2013 Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Irs state tax forms 2013 Beneficios marginales. Irs state tax forms 2013 Tributable por la cantidad de beneficio recibida por el empleado. Irs state tax forms 2013 Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. Irs state tax forms 2013 Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. Irs state tax forms 2013 *** Gobiernos extranjeros y organizaciones internacionales. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 Tal como los empleados federales que trabajan en los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 (Vea, además, Los empleados federales, anteriormente). Irs state tax forms 2013 Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 y otros patronos privados. Irs state tax forms 2013 Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 que trabaja para un patrono estadounidense. Irs state tax forms 2013 Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 o (b) un ciudadano de los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. Irs state tax forms 2013 UU. Irs state tax forms 2013 tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. Irs state tax forms 2013 Empleados del gobierno (que no sea el gobierno federal). Irs state tax forms 2013 Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Irs state tax forms 2013 Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Irs state tax forms 2013 Trabajo industrial hecho en el hogar:     1. Irs state tax forms 2013 Por empleados bajo la ley común. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 2. Irs state tax forms 2013 Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). Irs state tax forms 2013 Tributable, si se les pagan $100 o más en  efectivo en un año. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Médicos internos empleados en hospitales. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. Irs state tax forms 2013 Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. Irs state tax forms 2013 Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. Irs state tax forms 2013 Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. Irs state tax forms 2013 Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. Irs state tax forms 2013 Agentes de seguros o solicitadores:     1. Irs state tax forms 2013 Vendedores de seguros a tiempo completo. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Irs state tax forms 2013 2. Irs state tax forms 2013 Otros vendedores de seguros de vida, accidente, etc. Irs state tax forms 2013 Tributable, solamente si es un empleado de acuerdo a la ley común. Irs state tax forms 2013 Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Irs state tax forms 2013 Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. Irs state tax forms 2013 (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). Irs state tax forms 2013 Vea la Publicación 15-A, en inglés. Irs state tax forms 2013 Vea la Publicación 15-A, en inglés. Irs state tax forms 2013 ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Irs state tax forms 2013 Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. Irs state tax forms 2013 (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). Irs state tax forms 2013 1. Irs state tax forms 2013 Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Irs state tax forms 2013 Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Irs state tax forms 2013  2. Irs state tax forms 2013 Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Irs state tax forms 2013 1. Irs state tax forms 2013 Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Irs state tax forms 2013 Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Irs state tax forms 2013  2. Irs state tax forms 2013 Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Irs state tax forms 2013 Ministros de iglesias que ejercen como tal. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Reembolsos de gastos de mudanza:     1. Irs state tax forms 2013 Gastos calificados. Irs state tax forms 2013 Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Irs state tax forms 2013 Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Irs state tax forms 2013 2. Irs state tax forms 2013 Gastos no calificados. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Pagos en especie:     a. Irs state tax forms 2013 A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 b. Irs state tax forms 2013 A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Organizaciones sin fines de lucro:     1. Irs state tax forms 2013 Organizaciones religiosas, docentes, caritativas, etc. Irs state tax forms 2013 , del tipo descrito en la sec. Irs state tax forms 2013 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. Irs state tax forms 2013 501(a) del Código Federal de Rentas Internas. Irs state tax forms 2013 Tributable si la remuneración durante el año asciende a $100 o más. Irs state tax forms 2013 Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. Irs state tax forms 2013 La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 2. Irs state tax forms 2013 Corporaciones establecidas por el Congreso de acuerdo con la Sec. Irs state tax forms 2013 501(c) del Código Federal de Rentas Internas. Irs state tax forms 2013 Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Irs state tax forms 2013 3121(b)(5) ó (6) del Código Federal de Rentas Internas. Irs state tax forms 2013 Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Irs state tax forms 2013 3306(c)(6) del Código Federal de Rentas Internas. Irs state tax forms 2013 3. Irs state tax forms 2013 Otras organizaciones exentas bajo la sec. Irs state tax forms 2013 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. Irs state tax forms 2013 401(a) o bajo la Sec. Irs state tax forms 2013 521 del Código Federal de Rentas Internas. Irs state tax forms 2013 Tributable si el empleado gana $100 o más en un año. Irs state tax forms 2013 Tributable si el empleado gana $50 o más en un trimestre. Irs state tax forms 2013 Socios colectivos Exentos. Irs state tax forms 2013 Exentos. Irs state tax forms 2013 Pacientes empleados en hospitales. Irs state tax forms 2013 Tributable (exenta en el caso de los hospitales estatales o locales). Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. Irs state tax forms 2013 En nombre de la orden, de la iglesia dirigente o de una institución asociada. Irs state tax forms 2013 Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 2. Irs state tax forms 2013 En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. Irs state tax forms 2013 Aportaciones efectuadas por el patrono a un plan calificado. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 2. Irs state tax forms 2013 Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 3. Irs state tax forms 2013 Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 4. Irs state tax forms 2013 Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). Irs state tax forms 2013 Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Irs state tax forms 2013 Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Irs state tax forms 2013 5. Irs state tax forms 2013 Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. Irs state tax forms 2013 Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Irs state tax forms 2013 Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Irs state tax forms 2013 6. Irs state tax forms 2013 Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013       Vendedores: 1. Irs state tax forms 2013 Empleados conforme al derecho común. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 2. Irs state tax forms 2013 Empleados estatutarios (referidos en el apartado 2 ). Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Tributable excepto para los agentes de seguro que trabajan a tiempo completo. Irs state tax forms 2013 3. Irs state tax forms 2013 Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). Irs state tax forms 2013 Exentos. Irs state tax forms 2013 Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. Irs state tax forms 2013 Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. Irs state tax forms 2013 El negocio de venta no puede estar localizado en un establecimiento permanente. Irs state tax forms 2013 Indemnización por separación del empleo. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Pagos por concepto de enfermedad o lesiones:     1. Irs state tax forms 2013 Bajo la ley de compensación a trabajadores. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 2. Irs state tax forms 2013 Bajo ciertos planes patronales. Irs state tax forms 2013 Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Irs state tax forms 2013 Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Irs state tax forms 2013 3. Irs state tax forms 2013 Bajo planes que no son patronales. Irs state tax forms 2013 Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Irs state tax forms 2013 Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Irs state tax forms 2013 Estudiantes:     1. Irs state tax forms 2013 Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. Irs state tax forms 2013 Escuela privada, institución de enseñanza superior o universidad. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 b. Irs state tax forms 2013 Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. Irs state tax forms 2013 Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 c. Irs state tax forms 2013 Escuela pública, institución de enseñanza superior o universidad. Irs state tax forms 2013 Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 2. Irs state tax forms 2013 Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. Irs state tax forms 2013 3. Irs state tax forms 2013 Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 4. Irs state tax forms 2013 Estudiante empleado por un campamento organizado. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. Irs state tax forms 2013 Propinas:     1. Irs state tax forms 2013 Si ascienden a $20 o más en un mes. Irs state tax forms 2013 Tributable. Irs state tax forms 2013 Tributable por el total de propinas declaradas por escrito al patrono. Irs state tax forms 2013 2. Irs state tax forms 2013 Si ascienden a menos de $20 en un mes. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Compensación del seguro obrero. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. Irs state tax forms 2013 Exenta. Irs state tax forms 2013 Exenta. Irs state tax forms 2013   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Irs state tax forms 2013 Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. Irs state tax forms 2013 Ayuda relacionada con las contribuciones. Irs state tax forms 2013   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. Irs state tax forms 2013 Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. Irs state tax forms 2013 Patronos en Puerto Rico. Irs state tax forms 2013   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. Irs state tax forms 2013 Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. Irs state tax forms 2013 Si desea más información sobre este formulario, acceda al sitio web www. Irs state tax forms 2013 hacienda. Irs state tax forms 2013 gobierno. Irs state tax forms 2013 pr. Irs state tax forms 2013 Internet. Irs state tax forms 2013    IRS. Irs state tax forms 2013 gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. Irs state tax forms 2013 Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Irs state tax forms 2013 Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución 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 radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Irs state tax forms 2013 Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. Irs state tax forms 2013 gov, el cual contiene información tributaria para personas físicas y negocios. Irs state tax forms 2013 Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. Irs state tax forms 2013 Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Irs state tax forms 2013 El mapa contributivo 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. Irs state tax forms 2013 Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. Irs state tax forms 2013 Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. Irs state tax forms 2013 Si desea ver estos temas, acceda a IRS. Irs state tax forms 2013 gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. Irs state tax forms 2013 Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. Irs state tax forms 2013 Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. Irs state tax forms 2013 Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Irs state tax forms 2013 gov. Irs state tax forms 2013 Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Irs state tax forms 2013 gov. Irs state tax forms 2013 La información está disponible en inglés. Irs state tax forms 2013 Solicite un PIN de Declaración Electrónica accediendo a IRS. Irs state tax forms 2013 gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). Irs state tax forms 2013 Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Irs state tax forms 2013 Localice el Centro de Ayuda al Contribuyente del IRS. Irs state tax forms 2013 En la casilla Search (Buscar) escriba local offices, en inglés en IRS. Irs state tax forms 2013 gov. Irs state tax forms 2013 En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Irs state tax forms 2013 Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Irs state tax forms 2013 Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. Irs state tax forms 2013 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. Irs state tax forms 2013 Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Irs state tax forms 2013 Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). Irs state tax forms 2013 Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). Irs state tax forms 2013 Acceda a IRS. Irs state tax forms 2013 gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). Irs state tax forms 2013 Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. Irs state tax forms 2013 Lea los Internal Revenue Bulletins (Boletines del IRS). Irs state tax forms 2013 Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. Irs state tax forms 2013 Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. Irs state tax forms 2013 gov y escoja entre una variedad de opciones. Irs state tax forms 2013 Teléfono. Irs state tax forms 2013   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. Irs state tax forms 2013 Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Irs state tax forms 2013 Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). Irs state tax forms 2013 Deberá recibir su pedido dentro de 10 días laborables. Irs state tax forms 2013 Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. Irs state tax forms 2013 Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. Irs state tax forms 2013 El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. Irs state tax forms 2013 Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. Irs state tax forms 2013 Visitas en persona. Irs state tax forms 2013   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. Irs state tax forms 2013 Antes de visitar, verifique los días, horas de operación, y los servicios prestados. Irs state tax forms 2013 Productos. Irs state tax forms 2013 Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Irs state tax forms 2013 Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. Irs state tax forms 2013 Servicios. Irs state tax forms 2013 Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. Irs state tax forms 2013 Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. Irs state tax forms 2013 Antes de visitar la oficina, verifique en www. Irs state tax forms 2013 irs. Irs state tax forms 2013 gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. Irs state tax forms 2013 gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. Irs state tax forms 2013 Correo. Irs state tax forms 2013   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. Irs state tax forms 2013 Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. Irs state tax forms 2013  Internal Revenue Service 1201 N. Irs state tax forms 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Irs state tax forms 2013   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Irs state tax forms 2013 El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. Irs state tax forms 2013 Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Irs state tax forms 2013   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. Irs state tax forms 2013 Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. Irs state tax forms 2013 Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. Irs state tax forms 2013 Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. Irs state tax forms 2013   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. Irs state tax forms 2013 Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. Irs state tax forms 2013 Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. Irs state tax forms 2013 Nuestros defensores saben cómo trabajar con el IRS. Irs state tax forms 2013   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Irs state tax forms 2013 que le ayudarán a entender sus derechos. Irs state tax forms 2013 ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. Irs state tax forms 2013 O, nos puede llamar libre de cargos al 1-877-777-4778. Irs state tax forms 2013   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Irs state tax forms 2013 Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. Irs state tax forms 2013 Clínicas para Contribuyentes de Bajos Recursos. Irs state tax forms 2013   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. Irs state tax forms 2013 La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. Irs state tax forms 2013 Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. Irs state tax forms 2013 Visite el sitio www. Irs state tax forms 2013 irs. Irs state tax forms 2013 gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. Irs state tax forms 2013 Prev  Up  Next   Home   More Online Publications