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Printable tax forms 1040ez Publication 15-B - Main Content Table of Contents 1. Printable tax forms 1040ez Fringe Benefit OverviewAre Fringe Benefits Taxable? Cafeteria Plans Simple Cafeteria Plans 2. Printable tax forms 1040ez Fringe Benefit Exclusion RulesAccident and Health Benefits Achievement Awards Adoption Assistance Athletic Facilities De Minimis (Minimal) Benefits Dependent Care Assistance Educational Assistance Employee Discounts Employee Stock Options Employer-Provided Cell Phones Group-Term Life Insurance Coverage Health Savings Accounts Lodging on Your Business Premises Meals Moving Expense Reimbursements No-Additional-Cost Services Retirement Planning Services Transportation (Commuting) Benefits Tuition Reduction Working Condition Benefits 3. Printable tax forms 1040ez Fringe Benefit Valuation RulesGeneral Valuation Rule Cents-Per-Mile Rule Commuting Rule Lease Value Rule Unsafe Conditions Commuting Rule 4. Printable tax forms 1040ez Rules for Withholding, Depositing, and ReportingTransfer of property. Printable tax forms 1040ez Amount of deposit. Printable tax forms 1040ez Limitation. Printable tax forms 1040ez Conformity rules. Printable tax forms 1040ez Election not to withhold income tax. Printable tax forms 1040ez How To Get Tax Help 1. Printable tax forms 1040ez Fringe Benefit Overview A fringe benefit is a form of pay for the performance of services. Printable tax forms 1040ez For example, you provide an employee with a fringe benefit when you allow the employee to use a business vehicle to commute to and from work. Printable tax forms 1040ez Performance of services. Printable tax forms 1040ez   A person who performs services for you does not have to be your employee. Printable tax forms 1040ez A person may perform services for you as an independent contractor, partner, or director. Printable tax forms 1040ez Also, for fringe benefit purposes, treat a person who agrees not to perform services (such as under a covenant not to compete) as performing services. Printable tax forms 1040ez Provider of benefit. Printable tax forms 1040ez   You are the provider of a fringe benefit if it is provided for services performed for you. Printable tax forms 1040ez You are considered the provider of a fringe benefit even if a third party, such as your client or customer, provides the benefit to your employee for services the employee performs for you. Printable tax forms 1040ez For example, if, in exchange for goods or services, your customer provides day care services as a fringe benefit to your employees for services they provide for you as their employer, then you are the provider of this fringe benefit even though the customer is actually providing the day care. Printable tax forms 1040ez Recipient of benefit. Printable tax forms 1040ez   The person who performs services for you is considered the recipient of a fringe benefit provided for those services. Printable tax forms 1040ez That person may be considered the recipient even if the benefit is provided to someone who did not perform services for you. Printable tax forms 1040ez For example, your employee may be the recipient of a fringe benefit you provide to a member of the employee's family. Printable tax forms 1040ez Are Fringe Benefits Taxable? Any fringe benefit you provide is taxable and must be included in the recipient's pay unless the law specifically excludes it. Printable tax forms 1040ez Section 2 discusses the exclusions that apply to certain fringe benefits. Printable tax forms 1040ez Any benefit not excluded under the rules discussed in section 2 is taxable. Printable tax forms 1040ez Including taxable benefits in pay. Printable tax forms 1040ez   You must include in a recipient's pay the amount by which the value of a fringe benefit is more than the sum of the following amounts. Printable tax forms 1040ez Any amount the law excludes from pay. Printable tax forms 1040ez Any amount the recipient paid for the benefit. Printable tax forms 1040ez The rules used to determine the value of a fringe benefit are discussed in section 3. Printable tax forms 1040ez   If the recipient of a taxable fringe benefit is your employee, the benefit is subject to employment taxes and must be reported on Form W-2, Wage and Tax Statement. Printable tax forms 1040ez However, you can use special rules to withhold, deposit, and report the employment taxes. Printable tax forms 1040ez These rules are discussed in section 4. Printable tax forms 1040ez   If the recipient of a taxable fringe benefit is not your employee, the benefit is not subject to employment taxes. Printable tax forms 1040ez However, you may have to report the benefit on one of the following information returns. Printable tax forms 1040ez If the recipient receives the benefit as: Use: An independent contractor Form 1099-MISC, Miscellaneous Income A partner Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Printable tax forms 1040ez For more information, see the instructions for the forms listed above. Printable tax forms 1040ez Cafeteria Plans A cafeteria plan, including a flexible spending arrangement, is a written plan that allows your employees to choose between receiving cash or taxable benefits instead of certain qualified benefits for which the law provides an exclusion from wages. Printable tax forms 1040ez If an employee chooses to receive a qualified benefit under the plan, the fact that the employee could have received cash or a taxable benefit instead will not make the qualified benefit taxable. Printable tax forms 1040ez Generally, a cafeteria plan does not include any plan that offers a benefit that defers pay. Printable tax forms 1040ez However, a cafeteria plan can include a qualified 401(k) plan as a benefit. Printable tax forms 1040ez Also, certain life insurance plans maintained by educational institutions can be offered as a benefit even though they defer pay. Printable tax forms 1040ez Qualified benefits. Printable tax forms 1040ez   A cafeteria plan can include the following benefits discussed in section 2. Printable tax forms 1040ez Accident and health benefits (but not Archer medical savings accounts (Archer MSAs) or long-term care insurance). Printable tax forms 1040ez Adoption assistance. Printable tax forms 1040ez Dependent care assistance. Printable tax forms 1040ez Group-term life insurance coverage (including costs that cannot be excluded from wages). Printable tax forms 1040ez Health savings accounts (HSAs). Printable tax forms 1040ez Distributions from an HSA may be used to pay eligible long-term care insurance premiums or qualified long-term care services. Printable tax forms 1040ez Benefits not allowed. Printable tax forms 1040ez   A cafeteria plan cannot include the following benefits discussed in section 2. Printable tax forms 1040ez Archer MSAs. Printable tax forms 1040ez See Accident and Health Benefits in section 2. Printable tax forms 1040ez Athletic facilities. Printable tax forms 1040ez De minimis (minimal) benefits. Printable tax forms 1040ez Educational assistance. Printable tax forms 1040ez Employee discounts. Printable tax forms 1040ez Employer-provided cell phones. Printable tax forms 1040ez Lodging on your business premises. Printable tax forms 1040ez Meals. Printable tax forms 1040ez Moving expense reimbursements. Printable tax forms 1040ez No-additional-cost services. Printable tax forms 1040ez Transportation (commuting) benefits. Printable tax forms 1040ez Tuition reduction. Printable tax forms 1040ez Working condition benefits. Printable tax forms 1040ez It also cannot include scholarships or fellowships (discussed in Publication 970, Tax Benefits for Education). Printable tax forms 1040ez $2,500 limit on a health flexible spending arrangement (FSA). Printable tax forms 1040ez   For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. Printable tax forms 1040ez For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. Printable tax forms 1040ez   A cafeteria plan offering a health FSA must be amended to specify the $2,500 limit (or any lower limit set by the employer). Printable tax forms 1040ez While cafeteria plans generally must be amended on a prospective basis, an amendment that is adopted on or before December 31, 2014, may be made effective retroactively, provided that in operation the cafeteria plan meets the limit for plan years beginning after December 31, 2012. Printable tax forms 1040ez A cafeteria plan that does not limit health FSA contributions to the dollar limit is not a cafeteria plan and all benefits offered under the plan are includible in the employee's gross income. Printable tax forms 1040ez   For more information, see Notice 2012-40, 2012-26 I. Printable tax forms 1040ez R. Printable tax forms 1040ez B. Printable tax forms 1040ez 1046, available at www. Printable tax forms 1040ez irs. Printable tax forms 1040ez gov/irb/2012-26_IRB/ar09. Printable tax forms 1040ez html. Printable tax forms 1040ez Employee. Printable tax forms 1040ez   For these plans, treat the following individuals as employees. Printable tax forms 1040ez A current common-law employee. Printable tax forms 1040ez See section 2 in Publication 15 (Circular E) for more information. Printable tax forms 1040ez A full-time life insurance agent who is a current statutory employee. Printable tax forms 1040ez A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Printable tax forms 1040ez Exception for S corporation shareholders. Printable tax forms 1040ez   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. Printable tax forms 1040ez A 2% shareholder for this purpose is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Printable tax forms 1040ez Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Printable tax forms 1040ez Plans that favor highly compensated employees. Printable tax forms 1040ez   If your plan favors highly compensated employees as to eligibility to participate, contributions, or benefits, you must include in their wages the value of taxable benefits they could have selected. Printable tax forms 1040ez A plan you maintain under a collective bargaining agreement does not favor highly compensated employees. Printable tax forms 1040ez   A highly compensated employee for this purpose is any of the following employees. Printable tax forms 1040ez An officer. Printable tax forms 1040ez A shareholder who owns more than 5% of the voting power or value of all classes of the employer's stock. Printable tax forms 1040ez An employee who is highly compensated based on the facts and circumstances. Printable tax forms 1040ez A spouse or dependent of a person described in (1), (2), or (3). Printable tax forms 1040ez Plans that favor key employees. Printable tax forms 1040ez   If your plan favors key employees, you must include in their wages the value of taxable benefits they could have selected. Printable tax forms 1040ez A plan favors key employees if more than 25% of the total of the nontaxable benefits you provide for all employees under the plan go to key employees. Printable tax forms 1040ez However, a plan you maintain under a collective bargaining agreement does not favor key employees. Printable tax forms 1040ez   A key employee during 2014 is generally an employee who is either of the following. Printable tax forms 1040ez An officer having annual pay of more than $170,000. Printable tax forms 1040ez An employee who for 2014 is either of the following. Printable tax forms 1040ez A 5% owner of your business. Printable tax forms 1040ez A 1% owner of your business whose annual pay was more than $150,000. Printable tax forms 1040ez Simple Cafeteria Plans Eligible employers meeting contribution requirements and eligibility and participation requirements can establish a simple cafeteria plan. Printable tax forms 1040ez Simple cafeteria plans are treated as meeting the nondiscrimination requirements of a cafeteria plan and certain benefits under a cafeteria plan. Printable tax forms 1040ez Eligible employer. Printable tax forms 1040ez   You are an eligible employer if you employ an average of 100 or fewer employees during either of the 2 preceding years. Printable tax forms 1040ez If your business was not in existence throughout the preceding year, you are eligible if you reasonably expect to employ an average of 100 or fewer employees in the current year. Printable tax forms 1040ez If you establish a simple cafeteria plan in a year that you employ an average of 100 or fewer employees, you are considered an eligible employer for any subsequent year as long as you do not employ an average of 200 or more employees in a subsequent year. Printable tax forms 1040ez Eligibility and participation requirements. Printable tax forms 1040ez   These requirements are met if all employees who had at least 1,000 hours of service for the preceding plan year are eligible to participate and each employee eligible to participate in the plan may elect any benefit available under the plan. Printable tax forms 1040ez You may elect to exclude from the plan employees who: Are under age 21 before the close of the plan year, Have less than 1 year of service with you as of any day during the plan year, Are covered under a collective bargaining agreement, or Are nonresident aliens working outside the United States whose income did not come from a U. Printable tax forms 1040ez S. Printable tax forms 1040ez source. Printable tax forms 1040ez Contribution requirements. Printable tax forms 1040ez   You must make a contribution to provide qualified benefits on behalf of each qualified employee in an amount equal to: A uniform percentage (not less than 2%) of the employee’s compensation for the plan year, or An amount which is at least 6% of the employee’s compensation for the plan year or twice the amount of the salary reduction contributions of each qualified employee, whichever is less. Printable tax forms 1040ez If the contribution requirements are met using option (2), the rate of contribution to any salary reduction contribution of a highly compensated or key employee can not be greater than the rate of contribution to any other employee. Printable tax forms 1040ez More information. Printable tax forms 1040ez   For more information about cafeteria plans, see section 125 of the Internal Revenue Code and its regulations. Printable tax forms 1040ez 2. Printable tax forms 1040ez Fringe Benefit Exclusion Rules This section discusses the exclusion rules that apply to fringe benefits. Printable tax forms 1040ez These rules exclude all or part of the value of certain benefits from the recipient's pay. Printable tax forms 1040ez The excluded benefits are not subject to federal income tax withholding. Printable tax forms 1040ez Also, in most cases, they are not subject to social security, Medicare, or federal unemployment (FUTA) tax and are not reported on Form W-2. Printable tax forms 1040ez This section discusses the exclusion rules for the following fringe benefits. Printable tax forms 1040ez Accident and health benefits. Printable tax forms 1040ez Achievement awards. Printable tax forms 1040ez Adoption assistance. Printable tax forms 1040ez Athletic facilities. Printable tax forms 1040ez De minimis (minimal) benefits. Printable tax forms 1040ez Dependent care assistance. Printable tax forms 1040ez Educational assistance. Printable tax forms 1040ez Employee discounts. Printable tax forms 1040ez Employee stock options. Printable tax forms 1040ez Employer-provided cell phones. Printable tax forms 1040ez Group-term life insurance coverage. Printable tax forms 1040ez Health savings accounts (HSAs). Printable tax forms 1040ez Lodging on your business premises. Printable tax forms 1040ez Meals. Printable tax forms 1040ez Moving expense reimbursements. Printable tax forms 1040ez No-additional-cost services. Printable tax forms 1040ez Retirement planning services. Printable tax forms 1040ez Transportation (commuting) benefits. Printable tax forms 1040ez Tuition reduction. Printable tax forms 1040ez Working condition benefits. Printable tax forms 1040ez See Table 2-1, later, for an overview of the employment tax treatment of these benefits. Printable tax forms 1040ez Table 2-1. Printable tax forms 1040ez Special Rules for Various Types of Fringe Benefits (For more information, see the full discussion in this section. Printable tax forms 1040ez ) Treatment Under Employment Taxes Type of Fringe Benefit Income Tax Withholding Social Security and Medicare (including Additional Medicare Tax when wages are paid in excess of $200,000) Federal Unemployment (FUTA) Accident and health benefits Exempt1,2, except for long-term care benefits provided through a flexible spending or similar arrangement. Printable tax forms 1040ez Exempt, except for certain payments to S corporation employees who are 2% shareholders. Printable tax forms 1040ez Exempt Achievement awards Exempt1 up to $1,600 for qualified plan awards ($400 for nonqualified awards). Printable tax forms 1040ez Adoption assistance Exempt1,3 Taxable Taxable Athletic facilities Exempt if substantially all use during the calendar year is by employees, their spouses, and their dependent children and the facility is operated by the employer on premises owned or leased by the employer. Printable tax forms 1040ez De minimis (minimal) benefits Exempt Exempt Exempt Dependent care assistance Exempt3 up to certain limits, $5,000 ($2,500 for married employee filing separate return). Printable tax forms 1040ez Educational assistance Exempt up to $5,250 of benefits each year. Printable tax forms 1040ez (See Educational Assistance , later in this section. Printable tax forms 1040ez ) Employee discounts Exempt3 up to certain limits. Printable tax forms 1040ez (See Employee Discounts , later in this section. Printable tax forms 1040ez ) Employee stock options See Employee Stock Options , later in this section. Printable tax forms 1040ez Employer-provided cell phones Exempt if provided primarily for noncompensatory business purposes. Printable tax forms 1040ez Group-term life insurance coverage Exempt Exempt1,4, 7 up to cost of $50,000 of coverage. Printable tax forms 1040ez (Special rules apply to former employees. Printable tax forms 1040ez ) Exempt Health savings accounts (HSAs) Exempt for qualified individuals up to the HSA contribution limits. Printable tax forms 1040ez (See Health Savings Accounts , later in this section. Printable tax forms 1040ez ) Lodging on your business premises Exempt1 if furnished for your convenience as a condition of employment. Printable tax forms 1040ez Meals Exempt if furnished on your business premises for your convenience. Printable tax forms 1040ez Exempt if de minimis. Printable tax forms 1040ez Moving expense reimbursements Exempt1 if expenses would be deductible if the employee had paid them. Printable tax forms 1040ez No-additional-cost services Exempt3 Exempt3 Exempt3 Retirement planning services Exempt5 Exempt5 Exempt5 Transportation (commuting) benefits Exempt1 up to certain limits if for rides in a commuter highway vehicle and/or transit passes ($130), qualified parking ($250), or qualified bicycle commuting reimbursement6 ($20). Printable tax forms 1040ez (See Transportation (Commuting) Benefits , later in this section. Printable tax forms 1040ez ) Exempt if de minimis. Printable tax forms 1040ez Tuition reduction Exempt3 if for undergraduate education (or graduate education if the employee performs teaching or research activities). Printable tax forms 1040ez Working condition benefits Exempt Exempt Exempt 1 Exemption does not apply to S corporation employees who are 2% shareholders. Printable tax forms 1040ez 2 Exemption does not apply to certain highly compensated employees under a self-insured plan that favors those employees. Printable tax forms 1040ez 3 Exemption does not apply to certain highly compensated employees under a program that favors those employees. Printable tax forms 1040ez 4 Exemption does not apply to certain key employees under a plan that favors those employees. Printable tax forms 1040ez 5 Exemption does not apply to services for tax preparation, accounting, legal, or brokerage services. Printable tax forms 1040ez 6 If the employee receives a qualified bicycle commuting reimbursement in a qualified bicycle commuting month, the employee cannot receive commuter highway vehicle, transit pass, or qualified parking benefits in that same month. Printable tax forms 1040ez 7 You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. Printable tax forms 1040ez Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. Printable tax forms 1040ez Also, show it in box 12 with code “C. Printable tax forms 1040ez ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. Printable tax forms 1040ez Accident and Health Benefits This exclusion applies to contributions you make to an accident or health plan for an employee, including the following. Printable tax forms 1040ez Contributions to the cost of accident or health insurance including qualified long-term care insurance. Printable tax forms 1040ez Contributions to a separate trust or fund that directly or through insurance provides accident or health benefits. Printable tax forms 1040ez Contributions to Archer MSAs or health savings accounts (discussed in Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans). Printable tax forms 1040ez This exclusion also applies to payments you directly or indirectly make to an employee under an accident or health plan for employees that are either of the following. Printable tax forms 1040ez Payments or reimbursements of medical expenses. Printable tax forms 1040ez Payments for specific injuries or illnesses (such as the loss of the use of an arm or leg). Printable tax forms 1040ez The payments must be figured without regard to any period of absence from work. Printable tax forms 1040ez Accident or health plan. Printable tax forms 1040ez   This is an arrangement that provides benefits for your employees, their spouses, their dependents, and their children (under age 27) in the event of personal injury or sickness. Printable tax forms 1040ez The plan may be insured or noninsured and does not need to be in writing. Printable tax forms 1040ez Employee. Printable tax forms 1040ez   For this exclusion, treat the following individuals as employees. Printable tax forms 1040ez A current common-law employee. Printable tax forms 1040ez A full-time life insurance agent who is a current statutory employee. Printable tax forms 1040ez A retired employee. Printable tax forms 1040ez A former employee you maintain coverage for based on the employment relationship. Printable tax forms 1040ez A widow or widower of an individual who died while an employee. Printable tax forms 1040ez A widow or widower of a retired employee. Printable tax forms 1040ez For the exclusion of contributions to an accident or health plan, a leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Printable tax forms 1040ez Special rule for certain government plans. Printable tax forms 1040ez   For certain government accident and health plans, payments to a deceased plan participant's beneficiary may qualify for the exclusion from gross income if the other requirements for exclusion are met. Printable tax forms 1040ez See section 105(j) for details. Printable tax forms 1040ez Exception for S corporation shareholders. Printable tax forms 1040ez   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. Printable tax forms 1040ez A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Printable tax forms 1040ez Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Printable tax forms 1040ez Exclusion from wages. Printable tax forms 1040ez   You can generally exclude the value of accident or health benefits you provide to an employee from the employee's wages. Printable tax forms 1040ez Exception for certain long-term care benefits. Printable tax forms 1040ez   You cannot exclude contributions to the cost of long-term care insurance from an employee's wages subject to federal income tax withholding if the coverage is provided through a flexible spending or similar arrangement. Printable tax forms 1040ez This is a benefit program that reimburses specified expenses up to a maximum amount that is reasonably available to the employee and is less than five times the total cost of the insurance. Printable tax forms 1040ez However, you can exclude these contributions from the employee's wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. Printable tax forms 1040ez S corporation shareholders. Printable tax forms 1040ez   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the value of accident or health benefits you provide to the employee in the employee's wages subject to federal income tax withholding. Printable tax forms 1040ez However, you can exclude the value of these benefits (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. Printable tax forms 1040ez Exception for highly compensated employees. Printable tax forms 1040ez   If your plan is a self-insured medical reimbursement plan that favors highly compensated employees, you must include all or part of the amounts you pay to these employees in their wages subject to federal income tax withholding. Printable tax forms 1040ez However, you can exclude these amounts (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. Printable tax forms 1040ez   A self-insured plan is a plan that reimburses your employees for medical expenses not covered by an accident or health insurance policy. Printable tax forms 1040ez   A highly compensated employee for this exception is any of the following individuals. Printable tax forms 1040ez One of the five highest paid officers. Printable tax forms 1040ez An employee who owns (directly or indirectly) more than 10% in value of the employer's stock. Printable tax forms 1040ez An employee who is among the highest paid 25% of all employees (other than those who can be excluded from the plan). Printable tax forms 1040ez   For more information on this exception, see section 105(h) of the Internal Revenue Code and its regulations. Printable tax forms 1040ez COBRA premiums. Printable tax forms 1040ez   The exclusion for accident and health benefits applies to amounts you pay to maintain medical coverage for a current or former employee under the Combined Omnibus Budget Reconciliation Act of 1986 (COBRA). Printable tax forms 1040ez The exclusion applies regardless of the length of employment, whether you directly pay the premiums or reimburse the former employee for premiums paid, and whether the employee's separation is permanent or temporary. Printable tax forms 1040ez Achievement Awards This exclusion applies to the value of any tangible personal property you give to an employee as an award for either length of service or safety achievement. Printable tax forms 1040ez The exclusion does not apply to awards of cash, cash equivalents, gift certificates, or other intangible property such as vacations, meals, lodging, tickets to theater or sporting events, stocks, bonds, and other securities. Printable tax forms 1040ez The award must meet the requirements for employee achievement awards discussed in chapter 2 of Publication 535, Business Expenses. Printable tax forms 1040ez Employee. Printable tax forms 1040ez   For this exclusion, treat the following individuals as employees. Printable tax forms 1040ez A current employee. Printable tax forms 1040ez A former common-law employee you maintain coverage for in consideration of or based on an agreement relating to prior service as an employee. Printable tax forms 1040ez A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Printable tax forms 1040ez Exception for S corporation shareholders. Printable tax forms 1040ez   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. Printable tax forms 1040ez A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Printable tax forms 1040ez Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Printable tax forms 1040ez Exclusion from wages. Printable tax forms 1040ez   You can generally exclude the value of achievement awards you give to an employee from the employee's wages if their cost is not more than the amount you can deduct as a business expense for the year. Printable tax forms 1040ez The excludable annual amount is $1,600 ($400 for awards that are not “qualified plan awards”). Printable tax forms 1040ez See chapter 2 of Publication 535 for more information about the limit on deductions for employee achievement awards. Printable tax forms 1040ez    To determine for 2014 whether an achievement award is a “qualified plan award” under the deduction rules described in Publication 535, treat any employee who received more than $115,000 in pay for 2013 as a highly compensated employee. Printable tax forms 1040ez   If the cost of awards given to an employee is more than your allowable deduction, include in the employee's wages the larger of the following amounts. Printable tax forms 1040ez The part of the cost that is more than your allowable deduction (up to the value of the awards). Printable tax forms 1040ez The amount by which the value of the awards exceeds your allowable deduction. Printable tax forms 1040ez Exclude the remaining value of the awards from the employee's wages. Printable tax forms 1040ez Adoption Assistance An adoption assistance program is a separate written plan of an employer that meets all of the following requirements. Printable tax forms 1040ez It benefits employees who qualify under rules set up by you, which do not favor highly compensated employees or their dependents. Printable tax forms 1040ez To determine whether your plan meets this test, do not consider employees excluded from your plan who are covered by a collective bargaining agreement, if there is evidence that adoption assistance was a subject of good-faith bargaining. Printable tax forms 1040ez It does not pay more than 5% of its payments during the year for shareholders or owners (or their spouses or dependents). Printable tax forms 1040ez A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. Printable tax forms 1040ez You give reasonable notice of the plan to eligible employees. Printable tax forms 1040ez Employees provide reasonable substantiation that payments or reimbursements are for qualifying expenses. Printable tax forms 1040ez For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. Printable tax forms 1040ez The employee was a 5% owner at any time during the year or the preceding year. Printable tax forms 1040ez The employee received more than $115,000 in pay for the preceding year. Printable tax forms 1040ez You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Printable tax forms 1040ez You must exclude all payments or reimbursements you make under an adoption assistance program for an employee's qualified adoption expenses from the employee's wages subject to federal income tax withholding. Printable tax forms 1040ez However, you cannot exclude these payments from wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. Printable tax forms 1040ez For more information, see the Instructions for Form 8839, Qualified Adoption Expenses. Printable tax forms 1040ez You must report all qualifying adoption expenses you paid or reimbursed under your adoption assistance program for each employee for the year in box 12 of the employee's Form W-2. Printable tax forms 1040ez Use code “T” to identify this amount. Printable tax forms 1040ez Exception for S corporation shareholders. Printable tax forms 1040ez   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. Printable tax forms 1040ez A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Printable tax forms 1040ez Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, including using the benefit as a reduction in distributions to the 2% shareholder. Printable tax forms 1040ez Athletic Facilities You can exclude the value of an employee's use of an on-premises gym or other athletic facility you operate from an employee's wages if substantially all use of the facility during the calendar year is by your employees, their spouses, and their dependent children. Printable tax forms 1040ez For this purpose, an employee's dependent child is a child or stepchild who is the employee's dependent or who, if both parents are deceased, has not attained the age of 25. Printable tax forms 1040ez On-premises facility. Printable tax forms 1040ez   The athletic facility must be located on premises you own or lease. Printable tax forms 1040ez It does not have to be located on your business premises. Printable tax forms 1040ez However, the exclusion does not apply to an athletic facility for residential use, such as athletic facilities that are part of a resort. Printable tax forms 1040ez Employee. Printable tax forms 1040ez   For this exclusion, treat the following individuals as employees. Printable tax forms 1040ez A current employee. Printable tax forms 1040ez A former employee who retired or left on disability. Printable tax forms 1040ez A widow or widower of an individual who died while an employee. Printable tax forms 1040ez A widow or widower of a former employee who retired or left on disability. Printable tax forms 1040ez A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Printable tax forms 1040ez A partner who performs services for a partnership. Printable tax forms 1040ez De Minimis (Minimal) Benefits You can exclude the value of a de minimis benefit you provide to an employee from the employee's wages. Printable tax forms 1040ez A de minimis benefit is any property or service you provide to an employee that has so little value (taking into account how frequently you provide similar benefits to your employees) that accounting for it would be unreasonable or administratively impracticable. Printable tax forms 1040ez Cash and cash equivalent fringe benefits (for example, use of gift card, charge card, or credit card), no matter how little, are never excludable as a de minimis benefit, except for occasional meal money or transportation fare. Printable tax forms 1040ez Examples of de minimis benefits include the following. Printable tax forms 1040ez Personal use of an employer-provided cell phone provided primarily for noncompensatory business purposes. Printable tax forms 1040ez See Employer-Provided Cell Phones , later in this section, for details. Printable tax forms 1040ez Occasional personal use of a company copying machine if you sufficiently control its use so that at least 85% of its use is for business purposes. Printable tax forms 1040ez Holiday gifts, other than cash, with a low fair market value. Printable tax forms 1040ez Group-term life insurance payable on the death of an employee's spouse or dependent if the face amount is not more than $2,000. Printable tax forms 1040ez Meals. Printable tax forms 1040ez See Meals , later in this section, for details. Printable tax forms 1040ez Occasional parties or picnics for employees and their guests. Printable tax forms 1040ez Occasional tickets for theater or sporting events. Printable tax forms 1040ez Transportation fare. Printable tax forms 1040ez See Transportation (Commuting) Benefits , later in this section, for details. Printable tax forms 1040ez Employee. Printable tax forms 1040ez   For this exclusion, treat any recipient of a de minimis benefit as an employee. Printable tax forms 1040ez Dependent Care Assistance This exclusion applies to household and dependent care services you directly or indirectly pay for or provide to an employee under a dependent care assistance program that covers only your employees. Printable tax forms 1040ez The services must be for a qualifying person's care and must be provided to allow the employee to work. Printable tax forms 1040ez These requirements are basically the same as the tests the employee would have to meet to claim the dependent care credit if the employee paid for the services. Printable tax forms 1040ez For more information, see Qualifying Person Test and Work-Related Expense Test in Publication 503, Child and Dependent Care Expenses. Printable tax forms 1040ez Employee. Printable tax forms 1040ez   For this exclusion, treat the following individuals as employees. Printable tax forms 1040ez A current employee. Printable tax forms 1040ez A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Printable tax forms 1040ez Yourself (if you are a sole proprietor). Printable tax forms 1040ez A partner who performs services for a partnership. Printable tax forms 1040ez Exclusion from wages. Printable tax forms 1040ez   You can exclude the value of benefits you provide to an employee under a dependent care assistance program from the employee's wages if you reasonably believe that the employee can exclude the benefits from gross income. Printable tax forms 1040ez   An employee can generally exclude from gross income up to $5,000 of benefits received under a dependent care assistance program each year. Printable tax forms 1040ez This limit is reduced to $2,500 for married employees filing separate returns. Printable tax forms 1040ez   However, the exclusion cannot be more than the smaller of the earned income of either the employee or employee's spouse. Printable tax forms 1040ez Special rules apply to determine the earned income of a spouse who is either a student or not able to care for himself or herself. Printable tax forms 1040ez For more information on the earned income limit, see Publication 503. Printable tax forms 1040ez Exception for highly compensated employees. Printable tax forms 1040ez   You cannot exclude dependent care assistance from the wages of a highly compensated employee unless the benefits provided under the program do not favor highly compensated employees and the program meets the requirements described in section 129(d) of the Internal Revenue Code. Printable tax forms 1040ez   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. Printable tax forms 1040ez The employee was a 5% owner at any time during the year or the preceding year. Printable tax forms 1040ez The employee received more than $115,000 in pay for the preceding year. Printable tax forms 1040ez You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Printable tax forms 1040ez Form W-2. Printable tax forms 1040ez   Report the value of all dependent care assistance you provide to an employee under a dependent care assistance program in box 10 of the employee's Form W-2. Printable tax forms 1040ez Include any amounts you cannot exclude from the employee's wages in boxes 1, 3, and 5. Printable tax forms 1040ez Report both the nontaxable portion of assistance (up to $5,000) and any assistance above the amount that is non-taxable to the employee. Printable tax forms 1040ez Example. Printable tax forms 1040ez   Company A provides a dependent care assistance flexible spending arrangement to its employees through a cafeteria plan. Printable tax forms 1040ez In addition, it provides occasional on-site dependent care to its employees at no cost. Printable tax forms 1040ez Emily, an employee of company A, had $4,500 deducted from her pay for the dependent care flexible spending arrangement. Printable tax forms 1040ez In addition, Emily used the on-site dependent care several times. Printable tax forms 1040ez The fair market value of the on-site care was $700. Printable tax forms 1040ez Emily's Form W-2 should report $5,200 of dependent care assistance in box 10 ($4,500 flexible spending arrangement plus $700 on-site dependent care). Printable tax forms 1040ez Boxes 1, 3, and 5 should include $200 (the amount in excess of the nontaxable assistance), and applicable taxes should be withheld on that amount. Printable tax forms 1040ez Educational Assistance This exclusion applies to educational assistance you provide to employees under an educational assistance program. Printable tax forms 1040ez The exclusion also applies to graduate level courses. Printable tax forms 1040ez Educational assistance means amounts you pay or incur for your employees' education expenses. Printable tax forms 1040ez These expenses generally include the cost of books, equipment, fees, supplies, and tuition. Printable tax forms 1040ez However, these expenses do not include the cost of a course or other education involving sports, games, or hobbies, unless the education: Has a reasonable relationship to your business, or Is required as part of a degree program. Printable tax forms 1040ez Education expenses do not include the cost of tools or supplies (other than textbooks) your employee is allowed to keep at the end of the course. Printable tax forms 1040ez Nor do they include the cost of lodging, meals, or transportation. Printable tax forms 1040ez Educational assistance program. Printable tax forms 1040ez   An educational assistance program is a separate written plan that provides educational assistance only to your employees. Printable tax forms 1040ez The program qualifies only if all of the following tests are met. Printable tax forms 1040ez The program benefits employees who qualify under rules set up by you that do not favor highly compensated employees. Printable tax forms 1040ez To determine whether your program meets this test, do not consider employees excluded from your program who are covered by a collective bargaining agreement if there is evidence that educational assistance was a subject of good-faith bargaining. Printable tax forms 1040ez The program does not provide more than 5% of its benefits during the year for shareholders or owners. Printable tax forms 1040ez A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. Printable tax forms 1040ez The program does not allow employees to choose to receive cash or other benefits that must be included in gross income instead of educational assistance. Printable tax forms 1040ez You give reasonable notice of the program to eligible employees. Printable tax forms 1040ez Your program can cover former employees if their employment is the reason for the coverage. Printable tax forms 1040ez   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. Printable tax forms 1040ez The employee was a 5% owner at any time during the year or the preceding year. Printable tax forms 1040ez The employee received more than $115,000 in pay for the preceding year. Printable tax forms 1040ez You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Printable tax forms 1040ez Employee. Printable tax forms 1040ez   For this exclusion, treat the following individuals as employees. Printable tax forms 1040ez A current employee. Printable tax forms 1040ez A former employee who retired, left on disability, or was laid off. Printable tax forms 1040ez A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Printable tax forms 1040ez Yourself (if you are a sole proprietor). Printable tax forms 1040ez A partner who performs services for a partnership. Printable tax forms 1040ez Exclusion from wages. Printable tax forms 1040ez   You can exclude up to $5,250 of educational assistance you provide to an employee under an educational assistance program from the employee's wages each year. Printable tax forms 1040ez Assistance over $5,250. Printable tax forms 1040ez   If you do not have an educational assistance plan, or you provide an employee with assistance exceeding $5,250, you must include the value of these benefits as wages, unless the benefits are working condition benefits. Printable tax forms 1040ez Working condition benefits may be excluded from wages. Printable tax forms 1040ez Property or a service provided is a working condition benefit to the extent that if the employee paid for it, the amount paid would have been deductible as a business or depreciation expense. Printable tax forms 1040ez See Working Condition Benefits , later, in this section. Printable tax forms 1040ez Employee Discounts This exclusion applies to a price reduction you give an employee on property or services you offer to customers in the ordinary course of the line of business in which the employee performs substantial services. Printable tax forms 1040ez However, it does not apply to discounts on real property or discounts on personal property of a kind commonly held for investment (such as stocks or bonds). Printable tax forms 1040ez Employee. Printable tax forms 1040ez   For this exclusion, treat the following individuals as employees. Printable tax forms 1040ez A current employee. Printable tax forms 1040ez A former employee who retired or left on disability. Printable tax forms 1040ez A widow or widower of an individual who died while an employee. Printable tax forms 1040ez A widow or widower of an employee who retired or left on disability. Printable tax forms 1040ez A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Printable tax forms 1040ez A partner who performs services for a partnership. Printable tax forms 1040ez Exclusion from wages. Printable tax forms 1040ez   You can generally exclude the value of an employee discount you provide an employee from the employee's wages, up to the following limits. Printable tax forms 1040ez For a discount on services, 20% of the price you charge nonemployee customers for the service. Printable tax forms 1040ez For a discount on merchandise or other property, your gross profit percentage times the price you charge nonemployee customers for the property. Printable tax forms 1040ez   Determine your gross profit percentage in the line of business based on all property you offer to customers (including employee customers) and your experience during the tax year immediately before the tax year in which the discount is available. Printable tax forms 1040ez To figure your gross profit percentage, subtract the total cost of the property from the total sales price of the property and divide the result by the total sales price of the property. Printable tax forms 1040ez Exception for highly compensated employees. Printable tax forms 1040ez   You cannot exclude from the wages of a highly compensated employee any part of the value of a discount that is not available on the same terms to one of the following groups. Printable tax forms 1040ez All of your employees. Printable tax forms 1040ez A group of employees defined under a reasonable classification you set up that does not favor highly compensated employees. Printable tax forms 1040ez   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. Printable tax forms 1040ez The employee was a 5% owner at any time during the year or the preceding year. Printable tax forms 1040ez The employee received more than $115,000 in pay for the preceding year. Printable tax forms 1040ez You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Printable tax forms 1040ez Employee Stock Options There are three kinds of stock options—incentive stock options, employee stock purchase plan options, and nonstatutory (nonqualified) stock options. Printable tax forms 1040ez Wages for social security, Medicare, and federal unemployment (FUTA) taxes do not include remuneration resulting from the exercise, after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or from any disposition of stock acquired by exercising such an option. Printable tax forms 1040ez The IRS will not apply these taxes to an exercise before October 23, 2004, of an incentive stock option or an employee stock purchase plan option or to a disposition of stock acquired by such exercise. Printable tax forms 1040ez Additionally, federal income tax withholding is not required on the income resulting from a disqualifying disposition of stock acquired by the exercise after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or on income equal to the discount portion of stock acquired by the exercise, after October 22, 2004, of an employee stock purchase plan option resulting from any disposition of the stock. Printable tax forms 1040ez The IRS will not apply federal income tax withholding upon the disposition of stock acquired by the exercise, before October 23, 2004, of an incentive stock option or an employee stock purchase plan option. Printable tax forms 1040ez However, the employer must report as income in box 1 of Form W-2, (a) the discount portion of stock acquired by the exercise of an employee stock purchase plan option upon disposition of the stock, and (b) the spread (between the exercise price and the fair market value of the stock at the time of exercise) upon a disqualifying disposition of stock acquired by the exercise of an incentive stock option or an employee stock purchase plan option. Printable tax forms 1040ez An employer must report the excess of the fair market value of stock received upon exercise of a nonstatutory stock option over the amount paid for the stock option on Form W-2 in boxes 1, 3 (up to the social security wage base), 5, and in box 12 using the code “V. Printable tax forms 1040ez ” See Regulations section 1. Printable tax forms 1040ez 83-7. Printable tax forms 1040ez An employee who transfers his or her interest in nonstatutory stock options to the employee's former spouse incident to a divorce is not required to include an amount in gross income upon the transfer. Printable tax forms 1040ez The former spouse, rather than the employee, is required to include an amount in gross income when the former spouse exercises the stock options. Printable tax forms 1040ez See Revenue Ruling 2002-22 and Revenue Ruling 2004-60 for details. Printable tax forms 1040ez You can find Revenue Ruling 2002-22 on page 849 of Internal Revenue Bulletin 2002-19 at www. Printable tax forms 1040ez irs. Printable tax forms 1040ez gov/pub/irs-irbs/irb02-19. Printable tax forms 1040ez pdf. Printable tax forms 1040ez See Revenue Ruling 2004-60, 2004-24 I. Printable tax forms 1040ez R. Printable tax forms 1040ez B. Printable tax forms 1040ez 1051, available at www. Printable tax forms 1040ez irs. Printable tax forms 1040ez gov/irb/2004-24_IRB/ar13. Printable tax forms 1040ez html. Printable tax forms 1040ez For more information about employee stock options, see sections 421, 422, and 423 of the Internal Revenue Code and their related regulations. Printable tax forms 1040ez Employer-Provided Cell Phones The value of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a working condition fringe benefit. Printable tax forms 1040ez Personal use of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a de minimis fringe benefit. Printable tax forms 1040ez For the rules relating to these types of benefits, see De Minimis (Minimal) Benefits , earlier in this section, and Working Condition Benefits , later in this section. Printable tax forms 1040ez Noncompensatory business purposes. Printable tax forms 1040ez   You provide a cell phone primarily for noncompensatory business purposes if there are substantial business reasons for providing the cell phone. Printable tax forms 1040ez Examples of substantial business reasons include the employer's: Need to contact the employee at all times for work-related emergencies, Requirement that the employee be available to speak with clients at times when the employee is away from the office, and Need to speak with clients located in other time zones at times outside the employee's normal workday. Printable tax forms 1040ez Cell phones provided to promote goodwill, boost morale, or attract prospective employees. Printable tax forms 1040ez   You cannot exclude from an employee's wages the value of a cell phone provided to promote goodwill of an employee, to attract a prospective employee, or as a means of providing additional compensation to an employee. Printable tax forms 1040ez Additional information. Printable tax forms 1040ez   For additional information on the tax treatment of employer-provided cell phones, see Notice 2011-72, 2011-38 I. Printable tax forms 1040ez R. Printable tax forms 1040ez B. Printable tax forms 1040ez 407, available at  www. Printable tax forms 1040ez irs. Printable tax forms 1040ez gov/irb/2011-38_IRB/ar07. Printable tax forms 1040ez html. Printable tax forms 1040ez Group-Term Life Insurance Coverage This exclusion applies to life insurance coverage that meets all the following conditions. Printable tax forms 1040ez It provides a general death benefit that is not included in income. Printable tax forms 1040ez You provide it to a group of employees. Printable tax forms 1040ez See The 10-employee rule , later. Printable tax forms 1040ez It provides an amount of insurance to each employee based on a formula that prevents individual selection. Printable tax forms 1040ez This formula must use factors such as the employee's age, years of service, pay, or position. Printable tax forms 1040ez You provide it under a policy you directly or indirectly carry. Printable tax forms 1040ez Even if you do not pay any of the policy's cost, you are considered to carry it if you arrange for payment of its cost by your employees and charge at least one employee less than, and at least one other employee more than, the cost of his or her insurance. Printable tax forms 1040ez Determine the cost of the insurance, for this purpose, as explained under Coverage over the limit , later. Printable tax forms 1040ez Group-term life insurance does not include the following insurance. Printable tax forms 1040ez Insurance that does not provide general death benefits, such as travel insurance or a policy providing only accidental death benefits. Printable tax forms 1040ez Life insurance on the life of your employee's spouse or dependent. Printable tax forms 1040ez However, you may be able to exclude the cost of this insurance from the employee's wages as a de minimis benefit. Printable tax forms 1040ez See De Minimis (Minimal) Benefits , earlier in this section. Printable tax forms 1040ez Insurance provided under a policy that provides a permanent benefit (an economic value that extends beyond 1 policy year, such as paid-up or cash surrender value), unless certain requirements are met. Printable tax forms 1040ez See Regulations section 1. Printable tax forms 1040ez 79-1 for details. Printable tax forms 1040ez Employee. Printable tax forms 1040ez   For this exclusion, treat the following individuals as employees. Printable tax forms 1040ez A current common-law employee. Printable tax forms 1040ez A full-time life insurance agent who is a current statutory employee. Printable tax forms 1040ez An individual who was formerly your employee under (1) or (2). Printable tax forms 1040ez A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction and control. Printable tax forms 1040ez Exception for S corporation shareholders. Printable tax forms 1040ez   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. Printable tax forms 1040ez A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Printable tax forms 1040ez Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Printable tax forms 1040ez The 10-employee rule. Printable tax forms 1040ez   Generally, life insurance is not group-term life insurance unless you provide it to at least 10 full-time employees at some time during the year. Printable tax forms 1040ez   For this rule, count employees who choose not to receive the insurance unless, to receive it, they must contribute to the cost of benefits other than the group-term life insurance. Printable tax forms 1040ez For example, count an employee who could receive insurance by paying part of the cost, even if that employee chooses not to receive it. Printable tax forms 1040ez However, do not count an employee who must pay part or all of the cost of permanent benefits to get insurance, unless that employee chooses to receive it. Printable tax forms 1040ez A permanent benefit is an economic value extending beyond one policy year (for example, a paid-up or cash-surrender value) that is provided under a life insurance policy. Printable tax forms 1040ez Exceptions. Printable tax forms 1040ez   Even if you do not meet the 10-employee rule, two exceptions allow you to treat insurance as group-term life insurance. Printable tax forms 1040ez   Under the first exception, you do not have to meet the 10-employee rule if all the following conditions are met. Printable tax forms 1040ez If evidence that the employee is insurable is required, it is limited to a medical questionnaire (completed by the employee) that does not require a physical. Printable tax forms 1040ez You provide the insurance to all your full-time employees or, if the insurer requires the evidence mentioned in (1), to all full-time employees who provide evidence the insurer accepts. Printable tax forms 1040ez You figure the coverage based on either a uniform percentage of pay or the insurer's coverage brackets that meet certain requirements. Printable tax forms 1040ez See Regulations section 1. Printable tax forms 1040ez 79-1 for details. Printable tax forms 1040ez   Under the second exception, you do not have to meet the 10-employee rule if all the following conditions are met. Printable tax forms 1040ez You provide the insurance under a common plan covering your employees and the employees of at least one other employer who is not related to you. Printable tax forms 1040ez The insurance is restricted to, but mandatory for, all your employees who belong to, or are represented by, an organization (such as a union) that carries on substantial activities besides obtaining insurance. Printable tax forms 1040ez Evidence of whether an employee is insurable does not affect an employee's eligibility for insurance or the amount of insurance that employee gets. Printable tax forms 1040ez   To apply either exception, do not consider employees who were denied insurance for any of the following reasons. Printable tax forms 1040ez They were 65 or older. Printable tax forms 1040ez They customarily work 20 hours or less a week or 5 months or less in a calendar year. Printable tax forms 1040ez They have not been employed for the waiting period given in the policy. Printable tax forms 1040ez This waiting period cannot be more than 6 months. Printable tax forms 1040ez Exclusion from wages. Printable tax forms 1040ez   You can generally exclude the cost of up to $50,000 of group-term life insurance from the wages of an insured employee. Printable tax forms 1040ez You can exclude the same amount from the employee's wages when figuring social security and Medicare taxes. Printable tax forms 1040ez In addition, you do not have to withhold federal income tax or pay FUTA tax on any group-term life insurance you provide to an employee. Printable tax forms 1040ez Coverage over the limit. Printable tax forms 1040ez   You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. Printable tax forms 1040ez Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. Printable tax forms 1040ez Also, show it in box 12 with code “C. Printable tax forms 1040ez ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. Printable tax forms 1040ez   Figure the monthly cost of the insurance to include in the employee's wages by multiplying the number of thousands of dollars of all insurance coverage over $50,000 (figured to the nearest $100) by the cost shown in Table 2-2. Printable tax forms 1040ez For all coverage provided within the calendar year, use the employee's age on the last day of the employee's tax year. Printable tax forms 1040ez You must prorate the cost from the table if less than a full month of coverage is involved. Printable tax forms 1040ez Table 2-2. Printable tax forms 1040ez Cost Per $1,000 of Protection For 1 Month Age Cost Under 25 $ . Printable tax forms 1040ez 05 25 through 29 . Printable tax forms 1040ez 06 30 through 34 . Printable tax forms 1040ez 08 35 through 39 . Printable tax forms 1040ez 09 40 through 44 . Printable tax forms 1040ez 10 45 through 49 . Printable tax forms 1040ez 15 50 through 54 . Printable tax forms 1040ez 23 55 through 59 . Printable tax forms 1040ez 43 60 through 64 . Printable tax forms 1040ez 66 65 through 69 1. Printable tax forms 1040ez 27 70 and older 2. Printable tax forms 1040ez 06 You figure the total cost to include in the employee's wages by multiplying the monthly cost by the number of full months' coverage at that cost. Printable tax forms 1040ez Example. Printable tax forms 1040ez Tom's employer provides him with group-term life insurance coverage of $200,000. Printable tax forms 1040ez Tom is 45 years old, is not a key employee, and pays $100 per year toward the cost of the insurance. Printable tax forms 1040ez Tom's employer must include $170 in his wages. Printable tax forms 1040ez The $200,000 of insurance coverage is reduced by $50,000. Printable tax forms 1040ez The yearly cost of $150,000 of coverage is $270 ($. Printable tax forms 1040ez 15 x 150 x 12), and is reduced by the $100 Tom pays for the insurance. Printable tax forms 1040ez The employer includes $170 in boxes 1, 3, and 5 of Tom's Form W-2. Printable tax forms 1040ez The employer also enters $170 in box 12 with code “C. Printable tax forms 1040ez ” Coverage for dependents. Printable tax forms 1040ez   Group-term life insurance coverage paid by the employer for the spouse or dependents of an employee may be excludable from income as a de minimis fringe benefit if the face amount is not more than $2,000. Printable tax forms 1040ez If the face amount is greater than $2,000, the entire cost of the dependent coverage must be included in income unless the amount over $2,000 is purchased with employee contributions on an after-tax basis. Printable tax forms 1040ez The cost of the insurance is determined by using Table 2-2. Printable tax forms 1040ez Former employees. Printable tax forms 1040ez   When group-term life insurance over $50,000 is provided to an employee (including retirees) after his or her termination, the employee share of social security and Medicare taxes on that period of coverage is paid by the former employee with his or her tax return and is not collected by the employer. Printable tax forms 1040ez You are not required to collect those taxes. Printable tax forms 1040ez Use the table above to determine the amount of social security and Medicare taxes owed by the former employee for coverage provided after separation from service. Printable tax forms 1040ez Report those uncollected amounts separately in box 12 of Form W-2 using codes “M” and “N. Printable tax forms 1040ez ” See the General Instructions for Forms W-2 and W-3 and the Instructions for Form 941. Printable tax forms 1040ez Exception for key employees. Printable tax forms 1040ez   Generally, if your group-term life insurance plan favors key employees as to participation or benefits, you must include the entire cost of the insurance in your key employees' wages. Printable tax forms 1040ez This exception generally does not apply to church plans. Printable tax forms 1040ez When figuring social security and Medicare taxes, you must also include the entire cost in the employees' wages. Printable tax forms 1040ez Include the cost in boxes 1, 3, and 5 of Form W-2. Printable tax forms 1040ez However, you do not have to withhold federal income tax or pay FUTA tax on the cost of any group-term life insurance you provide to an employee. Printable tax forms 1040ez   For this purpose, the cost of the insurance is the greater of the following amounts. Printable tax forms 1040ez The premiums you pay for the employee's insurance. Printable tax forms 1040ez See Regulations section 1. Printable tax forms 1040ez 79-4T(Q&A 6) for more information. Printable tax forms 1040ez The cost you figure using Table 2-2. Printable tax forms 1040ez   For this exclusion, a key employee during 2014 is an employee or former employee who is one of the following individuals. Printable tax forms 1040ez See section 416(i) of the Internal Revenue Code for more information. Printable tax forms 1040ez An officer having annual pay of more than $170,000. Printable tax forms 1040ez An individual who for 2014 was either of the following. Printable tax forms 1040ez A 5% owner of your business. Printable tax forms 1040ez A 1% owner of your business whose annual pay was more than $150,000. Printable tax forms 1040ez   A former employee who was a key employee upon retirement or separation from service is also a key employee. Printable tax forms 1040ez   Your plan does not favor key employees as to participation if at least one of the following is true. Printable tax forms 1040ez It benefits at least 70% of your employees. Printable tax forms 1040ez At least 85% of the participating employees are not key employees. Printable tax forms 1040ez It benefits employees who qualify under a set of rules you set up that do not favor key employees. Printable tax forms 1040ez   Your plan meets this participation test if it is part of a cafeteria plan (discussed in section 1) and it meets the participation test for those plans. Printable tax forms 1040ez   When applying this test, do not consider employees who: Have not completed 3 years of service, Are part-time or seasonal, Are nonresident aliens who receive no U. Printable tax forms 1040ez S. Printable tax forms 1040ez source earned income from you, or Are not included in the plan but are in a unit of employees covered by a collective bargaining agreement, if the benefits provided under the plan were the subject of good-faith bargaining between you and employee representatives. Printable tax forms 1040ez   Your plan does not favor key employees as to benefits if all benefits available to participating key employees are also available to all other participating employees. Printable tax forms 1040ez Your plan does not favor key employees just because the amount of insurance you provide to your employees is uniformly related to their pay. Printable tax forms 1040ez S corporation shareholders. Printable tax forms 1040ez   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the cost of all group-term life insurance coverage you provide the 2% shareholder in his or her wages. Printable tax forms 1040ez When figuring social security and Medicare taxes, you must also include the cost of this coverage in the 2% shareholder's wages. Printable tax forms 1040ez Include the cost in boxes 1, 3, and 5 of Form W-2. Printable tax forms 1040ez However, you do not have to withhold federal income tax or pay federal unemployment tax on the cost of any group-term life insurance coverage you provide to the 2% shareholder. Printable tax forms 1040ez Health Savings Accounts A Health Savings Account (HSA) is an account owned by a qualified individual who is generally your employee or former employee. Printable tax forms 1040ez Any contributions that you make to an HSA become the employee's property and cannot be withdrawn by you. Printable tax forms 1040ez Contributions to the account are used to pay current or future medical expenses of the account owner, his or her spouse, and any qualified dependent. Printable tax forms 1040ez The medical expenses must not be reimbursable by insurance or other sources and their payment from HSA funds (distribution) will not give rise to a medical expense deduction on the individual's federal income tax return. Printable tax forms 1040ez For more information about HSAs, visit the Department of Treasury's website at www. Printable tax forms 1040ez treasury. Printable tax forms 1040ez gov and enter “HSA” in the search box. Printable tax forms 1040ez Eligibility. Printable tax forms 1040ez   A qualified individual must be covered by a High Deductible Health Plan (HDHP) and not be covered by other health insurance except for permitted insurance listed under section 223(c)(3) or insurance for accidents, disability, dental care, vision care, or long-term care. Printable tax forms 1040ez For calendar year 2014, a qualifying HDHP must have a deductible of at least $1,250 for self-only coverage or $2,500 for family coverage and must limit annual out-of-pocket expenses of the beneficiary to $6,350 for self-only coverage and $12,700 for family coverage. Printable tax forms 1040ez   There are no income limits that restrict an individual's eligibility to contribute to an HSA nor is there a requirement that the account owner have earned income to make a contribution. Printable tax forms 1040ez Exceptions. Printable tax forms 1040ez   An individual is not a qualified individual if he or she can be claimed as a dependent on another person's tax return. Printable tax forms 1040ez Also, an employee's participation in a health flexible spending arrangement (FSA) or health reimbursement arrangement (HRA) generally disqualifies the individual (and employer) from making contributions to his or her HSA. Printable tax forms 1040ez However, an individual may qualify to participate in an HSA if he or she is participating in only a limited-purpose FSA or HRA or a post-deductible FSA. Printable tax forms 1040ez For more information, see Other employee health plans in Publication 969. Printable tax forms 1040ez Employer contributions. Printable tax forms 1040ez   Up to specified dollar limits, cash contributions to the HSA of a qualified individual (determined monthly) are exempt from federal income tax withholding, social security tax, Medicare tax, and FUTA tax. Printable tax forms 1040ez For 2014, you can contribute up to $3,300 for self-only coverage or $6,550 for family coverage to a qualified individual's HSA. Printable tax forms 1040ez   The contribution amounts listed above are increased by $1,000 for a qualified individual who is age 55 or older at any time during the year. Printable tax forms 1040ez For two qualified individuals who are married to each other and who each are age 55 or older at any time during the year, each spouse's contribution limit is increased by $1,000 provided each spouse has a separate HSA. Printable tax forms 1040ez No contributions can be made to an individual's HSA after he or she becomes enrolled in Medicare Part A or Part B. Printable tax forms 1040ez Nondiscrimination rules. Printable tax forms 1040ez    Your contribution amount to an employee's HSA must be comparable for all employees who have comparable coverage during the same period. Printable tax forms 1040ez Otherwise, there will be an excise tax equal to 35% of the amount you contributed to all employees' HSAs. Printable tax forms 1040ez   For guidance on employer comparable contributions to HSAs under section 4980G in instances where an employee has not established an HSA by December 31 and in instances where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses, see Regulations section 54. Printable tax forms 1040ez 4980G-4. Printable tax forms 1040ez Exception. Printable tax forms 1040ez   The Tax Relief and Health Care Act of 2006 allows employers to make larger HSA contributions for a nonhighly compensated employee than for a highly compensated employee. Printable tax forms 1040ez A highly compensated employee for 2014 is an employee who meets either of the following tests. Printable tax forms 1040ez The employee was a 5% owner at any time during the year or the preceding year. Printable tax forms 1040ez The employee received more than $115,000 in pay for the preceding year. Printable tax forms 1040ez You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Printable tax forms 1040ez Partnerships and S corporations. Printable tax forms 1040ez   Partners and 2% shareholders of an S corporation are not eligible for salary reduction (pre-tax) contributions to an HSA. Printable tax forms 1040ez Employer contributions to the HSA of a bona fide partner or 2% shareholder are treated as distributions or guaranteed payments as determined by the facts and circumstances. Printable tax forms 1040ez Cafeteria plans. Printable tax forms 1040ez   You may contribute to an employee's HSA using a cafeteria plan and your contributions are not subject to the statutory comparability rules. Printable tax forms 1040ez However, cafeteria plan nondiscrimination rules still apply. Printable tax forms 1040ez For example, contributions under a cafeteria plan to employee HSAs cannot be greater for higher-paid employees than they are for lower-paid employees. Printable tax forms 1040ez Contributions that favor lower-paid employees are not prohibited. Printable tax forms 1040ez Reporting requirements. Printable tax forms 1040ez   You must report your contributions to an employee's HSA in box 12 of Form W-2 using code “W. Printable tax forms 1040ez ” The trustee or custodian of the HSA, generally a bank or insurance company, reports distributions from the HSA using Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA. Printable tax forms 1040ez Lodging on Your Business Premises You can exclude the value of lodging you furnish to an employee from the employee's wages if it meets the following tests. Printable tax forms 1040ez It is furnished on your business premises. Printable tax forms 1040ez It is furnished for your convenience. Printable tax forms 1040ez The employee must accept it as a condition of employment. Printable tax forms 1040ez Different tests may apply to lodging furnished by educational institutions. Printable tax forms 1040ez See section 119(d) of the Internal Revenue Code for details. Printable tax forms 1040ez The exclusion does not apply if you allow your employee to choose to receive additional pay instead of lodging. Printable tax forms 1040ez On your business premises. Printable tax forms 1040ez   For this exclusion, your business premises is generally your employee's place of work. Printable tax forms 1040ez For special rules that apply to lodging furnished in a camp located in a foreign country, see section 119(c) of the Internal Revenue Code and its regulations. Printable tax forms 1040ez For your convenience. Printable tax forms 1040ez   Whether or not you furnish lodging for your convenience as an employer depends on all the facts and circumstances. Printable tax forms 1040ez You furnish the lodging to your employee for your convenience if you do this for a substantial business reason other than to provide the employee with additional pay. Printable tax forms 1040ez This is true even if a law or an employment contract provides that the lodging is furnished as pay. Printable tax forms 1040ez However, a written statement that the lodging is furnished for your convenience is not sufficient. Printable tax forms 1040ez Condition of employment. Printable tax forms 1040ez   Lodging meets this test if you require your employees to accept the lodging because they need to live on your business premises to be able to properly perform their duties. Printable tax forms 1040ez Examples include employees who must be available at all times and employees who could not perform their required duties without being furnished the lodging. Printable tax forms 1040ez   It does not matter whether you must furnish the lodging as pay under the terms of an employment contract or a law fixing the terms of employment. Printable tax forms 1040ez Example. Printable tax forms 1040ez A hospital gives Joan, an employee of the hospital, the choice of living at the hospital free of charge or living elsewhere and receiving a cash allowance in addition to her regular salary. Printable tax forms 1040ez If Joan chooses to live at the hospital, the hospital cannot exclude the value of the lodging from her wages because she is not required to live at the hospital to properly perform the duties of her employment. Printable tax forms 1040ez S corporation shareholders. Printable tax forms 1040ez   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. Printable tax forms 1040ez A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Printable tax forms 1040ez Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Printable tax forms 1040ez Meals This section discusses the exclusion rules that apply to de minimis meals and meals on your business premises. Printable tax forms 1040ez De Minimis Meals You can exclude any occasional meal or meal money you provide to an employee if it has so little value (taking into account how frequently you provide meals to your employees) that accounting for it would be unreasonable or administratively impracticable. Printable tax forms 1040ez The exclusion applies, for example, to the following items. Printable tax forms 1040ez Coffee, doughnuts, or soft drinks. Printable tax forms 1040ez Occasional meals or meal money provided to enable an employee to work overtime. Printable tax forms 1040ez However, the exclusion does not apply to meal money figured on the basis of hours worked. Printable tax forms 1040ez Occasional parties or picnics for employees and their guests. Printable tax forms 1040ez This exclusion also applies to meals you provide at an employer-operated eating facility for employees if the annual revenue from the facility equals or exceeds the direct costs of the facility. Printable tax forms 1040ez For this purpose, your revenue from providing a meal is considered equal to the facility's direct operating costs to provide that meal if its value can be excluded from an employee's wages as explained under Meals on Your Business Premises , later. Printable tax forms 1040ez If food or beverages you furnish to employees qualify as a de minimis benefit, you can deduct their full cost. Printable tax forms 1040ez The 50% limit on deductions for the cost of meals does not apply. Printable tax forms 1040ez The deduction limit on meals is discussed in chapter 2 of Publication 535. Printable tax forms 1040ez Employee. Printable tax forms 1040ez   For this exclusion, treat any recipient of a de minimis meal as
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The Printable Tax Forms 1040ez

Printable tax forms 1040ez Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Printable tax forms 1040ez Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Printable tax forms 1040ez The April 19, 1995, attack on the Alfred P. Printable tax forms 1040ez Murrah Federal Building (Oklahoma City attack). Printable tax forms 1040ez The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Printable tax forms 1040ez Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Printable tax forms 1040ez The Act also provides other types of relief. Printable tax forms 1040ez For example, it provides that the following amounts are not included in income. Printable tax forms 1040ez Payments from the September 11th Victim Compensation Fund of 2001. Printable tax forms 1040ez Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Printable tax forms 1040ez Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Printable tax forms 1040ez Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. Printable tax forms 1040ez Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. Printable tax forms 1040ez Worksheet A. Printable tax forms 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Printable tax forms 1040ez 1       2 Enter the total tax from the decedent's income tax return. Printable tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. Printable tax forms 1040ez 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Printable tax forms 1040ez (These taxes are not eligible for forgiveness. Printable tax forms 1040ez )           a Self-employment tax. Printable tax forms 1040ez 3a         b Social security and Medicare tax on tip income not reported to employer. Printable tax forms 1040ez 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Printable tax forms 1040ez 3c         d Tax on excess accumulation in qualified retirement plans. Printable tax forms 1040ez 3d         e Household employment taxes. Printable tax forms 1040ez 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Printable tax forms 1040ez 3f         g Tax on golden parachute payments. Printable tax forms 1040ez 3g       4 Add lines 3a through 3g. Printable tax forms 1040ez 4       5 Tax to be forgiven. Printable tax forms 1040ez Subtract line 4 from line 2. Printable tax forms 1040ez 5       Note. Printable tax forms 1040ez If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Printable tax forms 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Printable tax forms 1040ez If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Printable tax forms 1040ez The IRS will determine the amount to be refunded. Printable tax forms 1040ez Worksheet A. Printable tax forms 1040ez Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Printable tax forms 1040ez 1       2 Enter the total tax from the decedent's income tax return. Printable tax forms 1040ez See Table 1 on page 5 for the line number for years before 2002. Printable tax forms 1040ez 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Printable tax forms 1040ez (These taxes are not eligible for forgiveness. Printable tax forms 1040ez )           a Self-employment tax. Printable tax forms 1040ez 3a         b Social security and Medicare tax on tip income not reported to employer. Printable tax forms 1040ez 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Printable tax forms 1040ez 3c         d Tax on excess accumulation in qualified retirement plans. Printable tax forms 1040ez 3d         e Household employment taxes. Printable tax forms 1040ez 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Printable tax forms 1040ez 3f         g Tax on golden parachute payments. Printable tax forms 1040ez 3g       4 Add lines 3a through 3g. Printable tax forms 1040ez 4       5 Tax to be forgiven. Printable tax forms 1040ez Subtract line 4 from line 2. Printable tax forms 1040ez 5       Note. Printable tax forms 1040ez If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Printable tax forms 1040ez Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Printable tax forms 1040ez If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Printable tax forms 1040ez The IRS will determine the amount to be refunded. Printable tax forms 1040ez Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. Printable tax forms 1040ez S. Printable tax forms 1040ez Individual Income Tax Return 1040NR U. Printable tax forms 1040ez S. Printable tax forms 1040ez Nonresident Alien Income Tax Return 1040X Amended U. Printable tax forms 1040ez S. Printable tax forms 1040ez Individual Income Tax Return 1041 U. Printable tax forms 1040ez S. Printable tax forms 1040ez Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications