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Need File Back Taxes

Need file back taxes Index Symbols 1099-C, Persons who each receive a Form 1099-C showing the full amount of debt. Need file back taxes 501(c)(3) organizations, Section 501(c)(3) organization. Need file back taxes A Abandonments, Abandonments Canceled debt, Canceled debt. Need file back taxes Assistance (see Tax help) B Bankruptcy, Bankruptcy Reduction of tax attributes, Bankruptcy and Insolvency Business Real property indebtedness, Qualified Real Property Business Indebtedness C Canceled debt, Canceled Debts, Persons who each receive a Form 1099-C showing the full amount of debt. Need file back taxes Exceptions Deductible debt, Deductible Debt Gifts, Gifts, Bequests, Devises, and Inheritances Price reduced after purchase, Price Reduced After Purchase Student loans, Student Loans Exclusions Bankruptcy, Bankruptcy Insolvency, Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Co-owners, Persons who each receive a Form 1099-C showing the full amount of debt. Need file back taxes D Debts Stockholder's, Stockholder debt Definitions Adjusted tax attributes, Adjusted tax attributes. Need file back taxes Main home, Main home. Need file back taxes Qualified acquisition indebtedness, Definition of qualified acquisition indebtedness. Need file back taxes Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness E Educational loans, Student Loans Exceptions Home Affordable Modification Program, Home Affordable Modification Program F Farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Foreclosures, Foreclosures and Repossessions Form 1099-A, Forms 1099-A and 1099-C. Need file back taxes , Forms 1099-A and 1099-C. Need file back taxes 1099-C, Forms 1099-A and 1099-C. Need file back taxes , Forms 1099-A and 1099-C. Need file back taxes Free tax services, Free help with your tax return. Need file back taxes G Gifts, Gifts, Bequests, Devises, and Inheritances H Help (see Tax help) Home Affordable Modification Program, Home Affordable Modification Program I Income from, Canceled Debts Income from canceled debt, Canceled Debts Insolvency, Insolvency Reduction of tax attributes, Bankruptcy and Insolvency L Limits Excluded farm debt, Exclusion limit. Need file back taxes Excluded principal residence indebtedness, Exclusion limit. Need file back taxes Qualified real property business indebtedness, Exclusion limit. Need file back taxes Loans Student, Student Loans M Missing children, photographs of, Reminder Mortgage Debt Relief Act (see Qualified Principal Residence Indebtedness) P Principal residence indebtedness, Qualified Principal Residence Indebtedness Publications (see Tax help) Q Qualified farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Reduction of tax attributes, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Reduction of tax attributes, Qualified Real Property Business Indebtedness R Real property business indebtedness, Qualified Real Property Business Indebtedness Recapture Basis reductions, Recapture of basis reductions. Need file back taxes Repossessions, Foreclosures and Repossessions S Stockholder debts, Stockholder debt Student loans, Student Loans Suggestions for publication, Comments and suggestions. Need file back taxes T Tax attributes, reduction of Bankruptcy, Bankruptcy and Insolvency Insolvency, Bankruptcy and Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Northwest Power and Conservation Council

The Northwest Power and Conservation Council develops energy plans for the pacific northwest that include conservation efforts for local fish and wildlife.

Contact the Agency or Department

Website: Northwest Power and Conservation Council

E-mail:

Address: 851 S.W. Sixth Ave
Suite 1100

Portland, OR 97204

Phone Number: (503) 222-5161

Toll-free: (800) 452-5161

The Need File Back Taxes

Need file back taxes 2. Need file back taxes   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. Need file back taxes The pay may be in cash, property, or services. Need file back taxes It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. Need file back taxes For information about deducting employment taxes, see chapter 5. Need file back taxes You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. Need file back taxes Empowerment zone employment credit (Form 8844). Need file back taxes Indian employment credit (Form 8845). Need file back taxes Work opportunity credit (Form 5884). Need file back taxes Credit for employer differential wage payments (Form 8932). Need file back taxes Reduce your deduction for employee wages by the amount of employment credits you claim. Need file back taxes For more information about these credits, see the form on which the credit is claimed. Need file back taxes Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. Need file back taxes Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. Need file back taxes These and other requirements that apply to all business expenses are explained in chapter 1. Need file back taxes In addition, the pay must meet both of the following tests. Need file back taxes Test 1. Need file back taxes It must be reasonable. Need file back taxes Test 2. Need file back taxes It must be for services performed. Need file back taxes The form or method of figuring the pay does not affect its deductibility. Need file back taxes For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. Need file back taxes Test 1—Reasonableness You must be able to prove that the pay is reasonable. Need file back taxes Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. Need file back taxes If the pay is excessive, the excess pay is disallowed as a deduction. Need file back taxes Factors to consider. Need file back taxes   Determine the reasonableness of pay by the facts and circumstances. Need file back taxes Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. Need file back taxes   To determine if pay is reasonable, also consider the following items and any other pertinent facts. Need file back taxes The duties performed by the employee. Need file back taxes The volume of business handled. Need file back taxes The character and amount of responsibility. Need file back taxes The complexities of your business. Need file back taxes The amount of time required. Need file back taxes The cost of living in the locality. Need file back taxes The ability and achievements of the individual employee performing the service. Need file back taxes The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. Need file back taxes Your policy regarding pay for all your employees. Need file back taxes The history of pay for each employee. Need file back taxes Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. Need file back taxes Employee-shareholder salaries. Need file back taxes   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. Need file back taxes The excessive part of the salary would not be allowed as a salary deduction by the corporation. Need file back taxes For more information on corporate distributions to shareholders, see Publication 542, Corporations. Need file back taxes Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. Need file back taxes For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. Need file back taxes Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. Need file back taxes If you give property to an employee as an employee achievement award, your deduction may be limited. Need file back taxes Achievement awards. Need file back taxes   An achievement award is an item of tangible personal property that meets all the following requirements. Need file back taxes It is given to an employee for length of service or safety achievement. Need file back taxes It is awarded as part of a meaningful presentation. Need file back taxes It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. Need file back taxes Length-of-service award. Need file back taxes    An award will qualify as a length-of-service award only if either of the following applies. Need file back taxes The employee receives the award after his or her first 5 years of employment. Need file back taxes The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. Need file back taxes Safety achievement award. Need file back taxes    An award for safety achievement will qualify as an achievement award unless one of the following applies. Need file back taxes It is given to a manager, administrator, clerical employee, or other professional employee. Need file back taxes During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). Need file back taxes Deduction limit. Need file back taxes   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. Need file back taxes $400 for awards that are not qualified plan awards. Need file back taxes $1,600 for all awards, whether or not qualified plan awards. Need file back taxes   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. Need file back taxes   A highly compensated employee is an employee who meets either of the following tests. Need file back taxes The employee was a 5% owner at any time during the year or the preceding year. Need file back taxes The employee received more than $115,000 in pay for the preceding year. Need file back taxes You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. Need file back taxes   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. Need file back taxes To figure this average cost, ignore awards of nominal value. Need file back taxes Deduct achievement awards as a nonwage business expense on your return or business schedule. Need file back taxes You may not owe employment taxes on the value of some achievement awards you provide to an employee. Need file back taxes See Publication 15-B. Need file back taxes Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. Need file back taxes However, the total bonuses, salaries, and other pay must be reasonable for the services performed. Need file back taxes If the bonus is paid in property, see Property , later. Need file back taxes Gifts of nominal value. Need file back taxes    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. Need file back taxes Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. Need file back taxes For more information on this deduction limit, see Meals and lodging , later. Need file back taxes Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. Need file back taxes Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. Need file back taxes For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. Need file back taxes Fringe Benefits A fringe benefit is a form of pay for the performance of services. Need file back taxes You can generally deduct the cost of fringe benefits. Need file back taxes You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. Need file back taxes You also may not owe employment taxes on the value of the fringe benefits. Need file back taxes See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. Need file back taxes Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. Need file back taxes Certain fringe benefits are discussed next. Need file back taxes See Publication 15-B for more details on these and other fringe benefits. Need file back taxes Meals and lodging. Need file back taxes   You can usually deduct the cost of furnishing meals and lodging to your employees. Need file back taxes Deduct the cost in whatever category the expense falls. Need file back taxes For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. Need file back taxes If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. Need file back taxes Deduction limit on meals. Need file back taxes   You can generally deduct only 50% of the cost of furnishing meals to your employees. Need file back taxes However, you can deduct the full cost of the following meals. Need file back taxes Meals whose value you include in an employee's wages. Need file back taxes Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. Need file back taxes This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. Need file back taxes Meals you furnish to your employees at the work site when you operate a restaurant or catering service. Need file back taxes Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. Need file back taxes Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). Need file back taxes This does not include meals you furnish on vessels primarily providing luxury water transportation. Need file back taxes Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. Need file back taxes This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. Need file back taxes Employee benefit programs. Need file back taxes   Employee benefit programs include the following. Need file back taxes Accident and health plans. Need file back taxes Adoption assistance. Need file back taxes Cafeteria plans. Need file back taxes Dependent care assistance. Need file back taxes Education assistance. Need file back taxes Life insurance coverage. Need file back taxes Welfare benefit funds. Need file back taxes   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. Need file back taxes For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. Need file back taxes ). Need file back taxes Life insurance coverage. Need file back taxes   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. Need file back taxes See Regulations section 1. Need file back taxes 264-1 for more information. Need file back taxes Welfare benefit funds. Need file back taxes   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. Need file back taxes Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. Need file back taxes   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. Need file back taxes If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. Need file back taxes   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. Need file back taxes The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. Need file back taxes The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. Need file back taxes These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. Need file back taxes   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. Need file back taxes Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. Need file back taxes However, if the employee performs no services, treat the amount you advanced as a loan. Need file back taxes If the employee does not repay the loan, treat it as income to the employee. Need file back taxes Below-market interest rate loans. Need file back taxes   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. Need file back taxes See Below-Market Loans in chapter 4. Need file back taxes Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. Need file back taxes The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. Need file back taxes You can claim the deduction only for the tax year in which your employee includes the property's value in income. Need file back taxes Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. Need file back taxes You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. Need file back taxes Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. Need file back taxes These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. Need file back taxes Restricted property. Need file back taxes   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. Need file back taxes However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. Need file back taxes    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. Need file back taxes This means that the recipient is not likely to have to give up his or her rights in the property in the future. Need file back taxes Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. Need file back taxes However, your deduction may be limited. Need file back taxes If you make the payment under an accountable plan, deduct it in the category of the expense paid. Need file back taxes For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. Need file back taxes If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. Need file back taxes See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. Need file back taxes Sick and Vacation Pay Sick pay. Need file back taxes   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. Need file back taxes However, your deduction is limited to amounts not compensated by insurance or other means. Need file back taxes Vacation pay. Need file back taxes   Vacation pay is an employee benefit. Need file back taxes It includes amounts paid for unused vacation leave. Need file back taxes You can deduct vacation pay only in the tax year in which the employee actually receives it. Need file back taxes This rule applies regardless of whether you use the cash or accrual method of accounting. Need file back taxes Prev  Up  Next   Home   More Online Publications