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Turbotax premier federal e file state 2012 for pc download Publication 15 - Main Content Table of Contents 1. Turbotax premier federal e file state 2012 for pc download Employer Identification Number (EIN) 2. Turbotax premier federal e file state 2012 for pc download Who Are Employees?Relief provisions. Turbotax premier federal e file state 2012 for pc download Business Owned and Operated by Spouses 3. Turbotax premier federal e file state 2012 for pc download Family Employees 4. Turbotax premier federal e file state 2012 for pc download Employee's Social Security Number (SSN)Registering for SSNVS. Turbotax premier federal e file state 2012 for pc download 5. Turbotax premier federal e file state 2012 for pc download Wages and Other CompensationAccountable plan. Turbotax premier federal e file state 2012 for pc download Nonaccountable plan. Turbotax premier federal e file state 2012 for pc download Per diem or other fixed allowance. Turbotax premier federal e file state 2012 for pc download 50% test. Turbotax premier federal e file state 2012 for pc download Health Savings Accounts and medical savings accounts. Turbotax premier federal e file state 2012 for pc download Nontaxable fringe benefits. Turbotax premier federal e file state 2012 for pc download When fringe benefits are treated as paid. Turbotax premier federal e file state 2012 for pc download Valuation of fringe benefits. Turbotax premier federal e file state 2012 for pc download Withholding on fringe benefits. Turbotax premier federal e file state 2012 for pc download Depositing taxes on fringe benefits. Turbotax premier federal e file state 2012 for pc download 6. Turbotax premier federal e file state 2012 for pc download TipsOrdering rule. Turbotax premier federal e file state 2012 for pc download 7. Turbotax premier federal e file state 2012 for pc download Supplemental Wages 8. Turbotax premier federal e file state 2012 for pc download Payroll Period 9. Turbotax premier federal e file state 2012 for pc download Withholding From Employees' WagesIncome Tax Withholding Social Security and Medicare Taxes Part-Time Workers 10. Turbotax premier federal e file state 2012 for pc download Required Notice to Employees About the Earned Income Credit (EIC) 11. Turbotax premier federal e file state 2012 for pc download Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties 12. Turbotax premier federal e file state 2012 for pc download Filing Form 941 or Form 944 13. Turbotax premier federal e file state 2012 for pc download Reporting Adjustments to Form 941 or Form 944Current Period Adjustments Prior Period Adjustments Wage Repayments 14. Turbotax premier federal e file state 2012 for pc download Federal Unemployment (FUTA) TaxSuccessor employer. Turbotax premier federal e file state 2012 for pc download Household employees. Turbotax premier federal e file state 2012 for pc download When to deposit. Turbotax premier federal e file state 2012 for pc download Household employees. Turbotax premier federal e file state 2012 for pc download Electronic filing by reporting agents. Turbotax premier federal e file state 2012 for pc download 16. Turbotax premier federal e file state 2012 for pc download How To Use the Income Tax Withholding TablesWage Bracket Method Percentage Method Alternative Methods of Income Tax Withholding How To Get Tax Help 1. Turbotax premier federal e file state 2012 for pc download Employer Identification Number (EIN) If you are required to report employment taxes or give tax statements to employees or annuitants, you need an EIN. Turbotax premier federal e file state 2012 for pc download The EIN is a nine-digit number the IRS issues. Turbotax premier federal e file state 2012 for pc download The digits are arranged as follows: 00-0000000. Turbotax premier federal e file state 2012 for pc download It is used to identify the tax accounts of employers and certain others who have no employees. Turbotax premier federal e file state 2012 for pc download Use your EIN on all of the items you send to the IRS and SSA. Turbotax premier federal e file state 2012 for pc download For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN. Turbotax premier federal e file state 2012 for pc download If you do not have an EIN, you may apply for one online. Turbotax premier federal e file state 2012 for pc download Go to the IRS. Turbotax premier federal e file state 2012 for pc download gov and click on the Apply for an EIN Online link under Tools. Turbotax premier federal e file state 2012 for pc download You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Turbotax premier federal e file state 2012 for pc download Do not use an SSN in place of an EIN. Turbotax premier federal e file state 2012 for pc download You should have only one EIN. Turbotax premier federal e file state 2012 for pc download If you have more than one and are not sure which one to use, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Turbotax premier federal e file state 2012 for pc download Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. Turbotax premier federal e file state 2012 for pc download The IRS will tell you which number to use. Turbotax premier federal e file state 2012 for pc download If you took over another employer's business (see Successor employer in section 9), do not use that employer's EIN. Turbotax premier federal e file state 2012 for pc download If you have applied for an EIN but do not have your EIN by the time a return is due, file a paper return and write “Applied For” and the date you applied for it in the space shown for the number. Turbotax premier federal e file state 2012 for pc download 2. Turbotax premier federal e file state 2012 for pc download Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Turbotax premier federal e file state 2012 for pc download See Publication 15-A for details on statutory employees and nonemployees. Turbotax premier federal e file state 2012 for pc download Employee status under common law. Turbotax premier federal e file state 2012 for pc download   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Turbotax premier federal e file state 2012 for pc download This is so even when you give the employee freedom of action. Turbotax premier federal e file state 2012 for pc download What matters is that you have the right to control the details of how the services are performed. Turbotax premier federal e file state 2012 for pc download See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Turbotax premier federal e file state 2012 for pc download   Generally, people in business for themselves are not employees. Turbotax premier federal e file state 2012 for pc download For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Turbotax premier federal e file state 2012 for pc download However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Turbotax premier federal e file state 2012 for pc download   If an employer-employee relationship exists, it does not matter what it is called. Turbotax premier federal e file state 2012 for pc download The employee may be called an agent or independent contractor. Turbotax premier federal e file state 2012 for pc download It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Turbotax premier federal e file state 2012 for pc download Statutory employees. Turbotax premier federal e file state 2012 for pc download   If someone who works for you is not an employee under the common law rules discussed earlier, do not withhold federal income tax from his or her pay, unless backup withholding applies. Turbotax premier federal e file state 2012 for pc download Although the following persons may not be common law employees, they are considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions. Turbotax premier federal e file state 2012 for pc download An agent (or commission) driver who delivers food, beverages (other than milk), laundry, or dry cleaning for someone else. Turbotax premier federal e file state 2012 for pc download A full-time life insurance salesperson who sells primarily for one company. Turbotax premier federal e file state 2012 for pc download A homeworker who works by guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. Turbotax premier federal e file state 2012 for pc download A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. Turbotax premier federal e file state 2012 for pc download The orders must be for merchandise for resale or supplies for use in the customer's business. Turbotax premier federal e file state 2012 for pc download The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Turbotax premier federal e file state 2012 for pc download    Statutory nonemployees. Turbotax premier federal e file state 2012 for pc download   Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Turbotax premier federal e file state 2012 for pc download They are generally treated as self-employed for all federal tax purposes, including income and employment taxes. Turbotax premier federal e file state 2012 for pc download H-2A agricultural workers. Turbotax premier federal e file state 2012 for pc download   On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Turbotax premier federal e file state 2012 for pc download Treating employees as nonemployees. Turbotax premier federal e file state 2012 for pc download   You will generally be liable for social security and Medicare taxes and withheld income tax if you do not deduct and withhold these taxes because you treated an employee as a nonemployee. Turbotax premier federal e file state 2012 for pc download You may be able to calculate your liability using special section 3509 rates for the employee share of social security and Medicare taxes and the federal income tax withholding. Turbotax premier federal e file state 2012 for pc download The applicable rates depend on whether you filed required Forms 1099. Turbotax premier federal e file state 2012 for pc download You cannot recover the employee share of social security, or Medicare tax, or income tax withholding from the employee if the tax is paid under section 3509. Turbotax premier federal e file state 2012 for pc download You are liable for the income tax withholding regardless of whether the employee paid income tax on the wages. Turbotax premier federal e file state 2012 for pc download You continue to owe the full employer share of social security and Medicare taxes. Turbotax premier federal e file state 2012 for pc download The employee remains liable for the employee share of social security and Medicare taxes. Turbotax premier federal e file state 2012 for pc download See Internal Revenue Code section 3509 for details. Turbotax premier federal e file state 2012 for pc download Also see the Instructions for Form 941-X. Turbotax premier federal e file state 2012 for pc download   Section 3509 rates are not available if you intentionally disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social security or Medicare taxes. Turbotax premier federal e file state 2012 for pc download Section 3509 is not available for reclassifying statutory employees. Turbotax premier federal e file state 2012 for pc download See Statutory employees , earlier in this section. Turbotax premier federal e file state 2012 for pc download   If the employer issued required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. Turbotax premier federal e file state 2012 for pc download 2% plus 20% of the employee rate (see the Instructions for Form 941-X). Turbotax premier federal e file state 2012 for pc download For Medicare taxes; employer rate of 1. Turbotax premier federal e file state 2012 for pc download 45% plus 20% of the employee rate of 1. Turbotax premier federal e file state 2012 for pc download 45%, for a total rate of 1. Turbotax premier federal e file state 2012 for pc download 74% of wages. Turbotax premier federal e file state 2012 for pc download For Additional Medicare Tax; 0. Turbotax premier federal e file state 2012 for pc download 18% (20% of the employee rate of 0. Turbotax premier federal e file state 2012 for pc download 9%) of wages subject to Additional Medicare Tax. Turbotax premier federal e file state 2012 for pc download For income tax withholding, the rate is 1. Turbotax premier federal e file state 2012 for pc download 5% of wages. Turbotax premier federal e file state 2012 for pc download   If the employer did not issue required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. Turbotax premier federal e file state 2012 for pc download 2% plus 40% of the employee rate (see the Instructions for Form 941-X). Turbotax premier federal e file state 2012 for pc download For Medicare taxes; employer rate of 1. Turbotax premier federal e file state 2012 for pc download 45% plus 40% of the employee rate of 1. Turbotax premier federal e file state 2012 for pc download 45%, for a total rate of 2. Turbotax premier federal e file state 2012 for pc download 03% of wages. Turbotax premier federal e file state 2012 for pc download For Additional Medicare Tax; 0. Turbotax premier federal e file state 2012 for pc download 36% (40% of the employee rate of 0. Turbotax premier federal e file state 2012 for pc download 9%) of wages subject to Additional Medicare Tax. Turbotax premier federal e file state 2012 for pc download For income tax withholding, the rate is 3. Turbotax premier federal e file state 2012 for pc download 0% of wages. Turbotax premier federal e file state 2012 for pc download Relief provisions. Turbotax premier federal e file state 2012 for pc download   If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. Turbotax premier federal e file state 2012 for pc download To get this relief, you must file all required federal tax returns, including information returns, on a basis consistent with your treatment of the worker. Turbotax premier federal e file state 2012 for pc download You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. Turbotax premier federal e file state 2012 for pc download See Publication 1976, Do You Qualify for Relief Under Section 530. Turbotax premier federal e file state 2012 for pc download IRS help. Turbotax premier federal e file state 2012 for pc download   If you want the IRS to determine whether a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Turbotax premier federal e file state 2012 for pc download Voluntary Classification Settlement Program (VCSP). Turbotax premier federal e file state 2012 for pc download   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. Turbotax premier federal e file state 2012 for pc download To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Turbotax premier federal e file state 2012 for pc download For more information visit IRS. Turbotax premier federal e file state 2012 for pc download gov and enter “VCSP” in the search box. Turbotax premier federal e file state 2012 for pc download Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Turbotax premier federal e file state 2012 for pc download See Publication 541, Partnerships, for more details. Turbotax premier federal e file state 2012 for pc download The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Turbotax premier federal e file state 2012 for pc download Exception—Qualified joint venture. Turbotax premier federal e file state 2012 for pc download   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Turbotax premier federal e file state 2012 for pc download A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Turbotax premier federal e file state 2012 for pc download   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Turbotax premier federal e file state 2012 for pc download Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Turbotax premier federal e file state 2012 for pc download   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Turbotax premier federal e file state 2012 for pc download If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Turbotax premier federal e file state 2012 for pc download Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Turbotax premier federal e file state 2012 for pc download However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Turbotax premier federal e file state 2012 for pc download    Note. Turbotax premier federal e file state 2012 for pc download If your spouse is your employee, not your partner, see One spouse employed by another in section 3. Turbotax premier federal e file state 2012 for pc download   For more information on qualified joint ventures, visit IRS. Turbotax premier federal e file state 2012 for pc download gov and enter “qualified joint venture” in the search box. Turbotax premier federal e file state 2012 for pc download Exception—Community income. Turbotax premier federal e file state 2012 for pc download   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Turbotax premier federal e file state 2012 for pc download You may still make an election to be taxed as a qualified joint venture instead of a partnership. Turbotax premier federal e file state 2012 for pc download See Exception—Qualified joint venture , earlier. Turbotax premier federal e file state 2012 for pc download 3. Turbotax premier federal e file state 2012 for pc download Family Employees Child employed by parents. Turbotax premier federal e file state 2012 for pc download   Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. Turbotax premier federal e file state 2012 for pc download If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they are not subject to social security and Medicare taxes until the child reaches age 21. Turbotax premier federal e file state 2012 for pc download However, see Covered services of a child or spouse , later in this section. Turbotax premier federal e file state 2012 for pc download Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, are not subject to FUTA tax. Turbotax premier federal e file state 2012 for pc download Payments for the services of a child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child is not regularly employed to do such work. Turbotax premier federal e file state 2012 for pc download One spouse employed by another. Turbotax premier federal e file state 2012 for pc download   The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. Turbotax premier federal e file state 2012 for pc download However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, are not subject to social security, Medicare, and FUTA taxes. Turbotax premier federal e file state 2012 for pc download Covered services of a child or spouse. Turbotax premier federal e file state 2012 for pc download   The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for: A corporation, even if it is controlled by the child's parent or the individual's spouse; A partnership, even if the child's parent is a partner, unless each partner is a parent of the child; A partnership, even if the individual's spouse is a partner; or An estate, even if it is the estate of a deceased parent. Turbotax premier federal e file state 2012 for pc download Parent employed by son or daughter. Turbotax premier federal e file state 2012 for pc download   When the employer is a son or daughter employing his or her parent the following rules apply. Turbotax premier federal e file state 2012 for pc download Payments for the services of a parent in the son’s or daughter’s (the employer’s) trade or business are subject to income tax withholding and social security and Medicare taxes. Turbotax premier federal e file state 2012 for pc download Payments for the services of a parent not in the son’s or daughter’s (the employer’s) trade or business are generally not subject to social security and Medicare taxes. Turbotax premier federal e file state 2012 for pc download    Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply: The parent is employed by his or her son or daughter; The son or daughter (the employer) has a child or stepchild living in the home; The son or daughter (the employer) is a widow or widower, divorced, or living with a spouse who, because of a mental or physical condition, cannot care for the child or stepchild for at least 4 continuous weeks in a calendar quarter; and The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition. Turbotax premier federal e file state 2012 for pc download   Payments made to a parent employed by his or her child are not subject to FUTA tax, regardless of the type of services provided. Turbotax premier federal e file state 2012 for pc download 4. Turbotax premier federal e file state 2012 for pc download Employee's Social Security Number (SSN) You are required to get each employee's name and SSN and to enter them on Form W-2. Turbotax premier federal e file state 2012 for pc download This requirement also applies to resident and nonresident alien employees. Turbotax premier federal e file state 2012 for pc download You should ask your employee to show you his or her social security card. Turbotax premier federal e file state 2012 for pc download The employee may show the card if it is available. Turbotax premier federal e file state 2012 for pc download Do not accept a social security card that says “Not valid for employment. Turbotax premier federal e file state 2012 for pc download ” A social security number issued with this legend does not permit employment. Turbotax premier federal e file state 2012 for pc download You may, but are not required to, photocopy the social security card if the employee provides it. Turbotax premier federal e file state 2012 for pc download If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Turbotax premier federal e file state 2012 for pc download See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Turbotax premier federal e file state 2012 for pc download Applying for a social security card. Turbotax premier federal e file state 2012 for pc download   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. Turbotax premier federal e file state 2012 for pc download You can get Form SS-5 at SSA offices, by calling 1-800-772-1213, or from the SSA website at www. Turbotax premier federal e file state 2012 for pc download socialsecurity. Turbotax premier federal e file state 2012 for pc download gov/online/ss-5. Turbotax premier federal e file state 2012 for pc download html. Turbotax premier federal e file state 2012 for pc download The employee must complete and sign Form SS-5; it cannot be filed by the employer. Turbotax premier federal e file state 2012 for pc download You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Turbotax premier federal e file state 2012 for pc download Applying for a social security number. Turbotax premier federal e file state 2012 for pc download   If you file Form W-2 on paper and your employee applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Turbotax premier federal e file state 2012 for pc download If you are filing electronically, enter all zeros (000-00-000) in the social security number field. Turbotax premier federal e file state 2012 for pc download When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Turbotax premier federal e file state 2012 for pc download Furnish copies B, C, and 2 of Form W-2c to the employee. Turbotax premier federal e file state 2012 for pc download Up to 25 Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now be filed per session over the Internet, with no limit on the number of sessions. Turbotax premier federal e file state 2012 for pc download For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Turbotax premier federal e file state 2012 for pc download socialsecurity. Turbotax premier federal e file state 2012 for pc download gov/employer. Turbotax premier federal e file state 2012 for pc download Advise your employee to correct the SSN on his or her original Form W-2. Turbotax premier federal e file state 2012 for pc download Correctly record the employee's name and SSN. Turbotax premier federal e file state 2012 for pc download   Record the name and number of each employee as they are shown on the employee's social security card. Turbotax premier federal e file state 2012 for pc download If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Turbotax premier federal e file state 2012 for pc download Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Turbotax premier federal e file state 2012 for pc download If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. Turbotax premier federal e file state 2012 for pc download It is not necessary to correct other years if the previous name and number were used for years before the most recent Form W-2. Turbotax premier federal e file state 2012 for pc download IRS individual taxpayer identification numbers (ITINs) for aliens. Turbotax premier federal e file state 2012 for pc download   Do not accept an ITIN in place of an SSN for employee identification or for work. Turbotax premier federal e file state 2012 for pc download An ITIN is only available to resident and nonresident aliens who are not eligible for U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download employment and need identification for other tax purposes. Turbotax premier federal e file state 2012 for pc download You can identify an ITIN because it is a nine-digit number, beginning with the number “9” with either a “7” or “8” as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN). Turbotax premier federal e file state 2012 for pc download    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Turbotax premier federal e file state 2012 for pc download If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier. Turbotax premier federal e file state 2012 for pc download Do not use an ITIN in place of an SSN on Form W-2. Turbotax premier federal e file state 2012 for pc download Verification of social security numbers. Turbotax premier federal e file state 2012 for pc download   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. Turbotax premier federal e file state 2012 for pc download Visit www. Turbotax premier federal e file state 2012 for pc download socialsecurity. Turbotax premier federal e file state 2012 for pc download gov/employer/ssnv. Turbotax premier federal e file state 2012 for pc download htm for more information. Turbotax premier federal e file state 2012 for pc download Registering for SSNVS. Turbotax premier federal e file state 2012 for pc download   You must register online and receive authorization from your employer to use SSNVS. Turbotax premier federal e file state 2012 for pc download To register, visit SSA's website at www. Turbotax premier federal e file state 2012 for pc download ssa. Turbotax premier federal e file state 2012 for pc download gov/employer and click on the Business Services Online link. Turbotax premier federal e file state 2012 for pc download Follow the registration instructions to obtain a user identification (ID) and password. Turbotax premier federal e file state 2012 for pc download You will need to provide the following information about yourself and your company. Turbotax premier federal e file state 2012 for pc download Name. Turbotax premier federal e file state 2012 for pc download SSN. Turbotax premier federal e file state 2012 for pc download Date of birth. Turbotax premier federal e file state 2012 for pc download Type of employer. Turbotax premier federal e file state 2012 for pc download EIN. Turbotax premier federal e file state 2012 for pc download Company name, address, and telephone number. Turbotax premier federal e file state 2012 for pc download Email address. Turbotax premier federal e file state 2012 for pc download   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Turbotax premier federal e file state 2012 for pc download You must enter the activation code online to use SSNVS. Turbotax premier federal e file state 2012 for pc download 5. Turbotax premier federal e file state 2012 for pc download Wages and Other Compensation Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. Turbotax premier federal e file state 2012 for pc download The pay may be in cash or in other forms. Turbotax premier federal e file state 2012 for pc download It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. Turbotax premier federal e file state 2012 for pc download It does not matter how you measure or make the payments. Turbotax premier federal e file state 2012 for pc download Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. Turbotax premier federal e file state 2012 for pc download Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes. Turbotax premier federal e file state 2012 for pc download More information. Turbotax premier federal e file state 2012 for pc download   See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. Turbotax premier federal e file state 2012 for pc download Also, see section 15 for exceptions to the general rules for wages. Turbotax premier federal e file state 2012 for pc download Publication 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. Turbotax premier federal e file state 2012 for pc download Publication 15-B provides information on other forms of compensation, including: Accident 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, and Working condition benefits. Turbotax premier federal e file state 2012 for pc download Employee business expense reimbursements. Turbotax premier federal e file state 2012 for pc download   A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' business expenses. Turbotax premier federal e file state 2012 for pc download How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. Turbotax premier federal e file state 2012 for pc download If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement. Turbotax premier federal e file state 2012 for pc download   These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for a deduction by the employee. Turbotax premier federal e file state 2012 for pc download Accountable plan. Turbotax premier federal e file state 2012 for pc download   To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules. Turbotax premier federal e file state 2012 for pc download They must have paid or incurred deductible expenses while performing services as your employees. Turbotax premier federal e file state 2012 for pc download The reimbursement or advance must be paid for the expense and must not be an amount that would have otherwise been paid by the employee. Turbotax premier federal e file state 2012 for pc download They must substantiate these expenses to you within a reasonable period of time. Turbotax premier federal e file state 2012 for pc download They must return any amounts in excess of substantiated expenses within a reasonable period of time. Turbotax premier federal e file state 2012 for pc download   Amounts paid under an accountable plan are not wages and are not subject to income, social security, Medicare, and FUTA taxes. Turbotax premier federal e file state 2012 for pc download   If the expenses covered by this arrangement are not substantiated (or amounts in excess of substantiated expenses are not returned within a reasonable period of time), the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan. Turbotax premier federal e file state 2012 for pc download This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time. Turbotax premier federal e file state 2012 for pc download   A reasonable period of time depends on the facts and circumstances. Turbotax premier federal e file state 2012 for pc download Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. Turbotax premier federal e file state 2012 for pc download Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them to either return or adequately account for outstanding amounts and they do so within 120 days. Turbotax premier federal e file state 2012 for pc download Nonaccountable plan. Turbotax premier federal e file state 2012 for pc download   Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. Turbotax premier federal e file state 2012 for pc download Your payments are treated as paid under a nonaccountable plan if: Your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, You advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount he or she does not use for business expenses, You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or You pay an amount as a reimbursement you would have otherwise paid as wages. Turbotax premier federal e file state 2012 for pc download   See section 7 for more information on supplemental wages. Turbotax premier federal e file state 2012 for pc download Per diem or other fixed allowance. Turbotax premier federal e file state 2012 for pc download   You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure. Turbotax premier federal e file state 2012 for pc download In these cases, your employee is considered to have accounted to you if your reimbursement does not exceed rates established by the Federal Government. Turbotax premier federal e file state 2012 for pc download The 2013 standard mileage rate for auto expenses was 56. Turbotax premier federal e file state 2012 for pc download 5 cents per mile. Turbotax premier federal e file state 2012 for pc download The rate for 2014 is 56 cents per mile. Turbotax premier federal e file state 2012 for pc download   The government per diem rates for meals and lodging in the continental United States are listed in Publication 1542, Per Diem Rates. Turbotax premier federal e file state 2012 for pc download Other than the amount of these expenses, your employees' business expenses must be substantiated (for example, the business purpose of the travel or the number of business miles driven). Turbotax premier federal e file state 2012 for pc download   If the per diem or allowance paid exceeds the amounts substantiated, you must report the excess amount as wages. Turbotax premier federal e file state 2012 for pc download This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. Turbotax premier federal e file state 2012 for pc download Show the amount equal to the substantiated amount (for example, the nontaxable portion) in box 12 of Form W-2 using code “L. Turbotax premier federal e file state 2012 for pc download ” Wages not paid in money. Turbotax premier federal e file state 2012 for pc download   If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you are said to pay them “in kind. Turbotax premier federal e file state 2012 for pc download ” Payments in kind may be in the form of goods, lodging, food, clothing, or services. Turbotax premier federal e file state 2012 for pc download Generally, the fair market value of such payments at the time they are provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes. Turbotax premier federal e file state 2012 for pc download   However, noncash payments for household work, agricultural labor, and service not in the employer's trade or business are exempt from social security, Medicare, and FUTA taxes. Turbotax premier federal e file state 2012 for pc download Withhold income tax on these payments only if you and the employee agree to do so. Turbotax premier federal e file state 2012 for pc download Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment. Turbotax premier federal e file state 2012 for pc download Moving expenses. Turbotax premier federal e file state 2012 for pc download   Reimbursed and employer-paid qualified moving expenses (those that would otherwise be deductible by the employee) paid under an accountable plan are not includible in an employee's income unless you have knowledge the employee deducted the expenses in a prior year. Turbotax premier federal e file state 2012 for pc download Reimbursed and employer-paid nonqualified moving expenses are includible in income and are subject to employment taxes and income tax withholding. Turbotax premier federal e file state 2012 for pc download For more information on moving expenses, see Publication 521, Moving Expenses. Turbotax premier federal e file state 2012 for pc download Meals and lodging. Turbotax premier federal e file state 2012 for pc download   The value of meals is not taxable income and is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer's convenience and on the employer's premises. Turbotax premier federal e file state 2012 for pc download The value of lodging is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer's convenience, on the employer's premises, and as a condition of employment. Turbotax premier federal e file state 2012 for pc download    “For the convenience of the employer” means you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. Turbotax premier federal e file state 2012 for pc download For example, meals you provide at the place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience. Turbotax premier federal e file state 2012 for pc download   However, whether meals or lodging are provided for the convenience of the employer depends on all of the facts and circumstances. Turbotax premier federal e file state 2012 for pc download A written statement that the meals or lodging are for your convenience is not sufficient. Turbotax premier federal e file state 2012 for pc download 50% test. Turbotax premier federal e file state 2012 for pc download   If over 50% of the employees who are provided meals on an employer's business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. Turbotax premier federal e file state 2012 for pc download If this 50% test is met, the value of the meals is excludable from income for all employees and is not subject to federal income tax withholding or employment taxes. Turbotax premier federal e file state 2012 for pc download For more information, see Publication 15-B. Turbotax premier federal e file state 2012 for pc download Health insurance plans. Turbotax premier federal e file state 2012 for pc download   If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments are not wages and are not subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. Turbotax premier federal e file state 2012 for pc download Generally, this exclusion also applies to qualified long-term care insurance contracts. Turbotax premier federal e file state 2012 for pc download However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). Turbotax premier federal e file state 2012 for pc download For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the wages only for employees and their dependents or for a class or classes of employees and their dependents. Turbotax premier federal e file state 2012 for pc download See Announcement 92-16 for more information. Turbotax premier federal e file state 2012 for pc download You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5. Turbotax premier federal e file state 2012 for pc download Health Savings Accounts and medical savings accounts. Turbotax premier federal e file state 2012 for pc download   Your contributions to an employee's Health Savings Account (HSA) or Archer medical savings account (MSA) are not subject to social security, Medicare, or FUTA taxes, or federal income tax withholding if it is reasonable to believe at the time of payment of the contributions they will be excludable from the income of the employee. Turbotax premier federal e file state 2012 for pc download To the extent it is not reasonable to believe they will be excludable, your contributions are subject to these taxes. Turbotax premier federal e file state 2012 for pc download Employee contributions to their HSAs or MSAs through a payroll deduction plan must be included in wages and are subject to social security, Medicare, and FUTA taxes and income tax withholding. Turbotax premier federal e file state 2012 for pc download However, HSA contributions made under a salary reduction arrangement in a section 125 cafeteria plan are not wages and are not subject to employment taxes or withholding. Turbotax premier federal e file state 2012 for pc download For more information, see the Instructions for Form 8889, Health Savings Accounts (HSAs). Turbotax premier federal e file state 2012 for pc download Medical care reimbursements. Turbotax premier federal e file state 2012 for pc download   Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan are not wages and are not subject to social security, Medicare, and FUTA taxes, or income tax withholding. Turbotax premier federal e file state 2012 for pc download See Publication 15-B for an exception for highly compensated employees. Turbotax premier federal e file state 2012 for pc download Differential wage payments. Turbotax premier federal e file state 2012 for pc download   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer. Turbotax premier federal e file state 2012 for pc download   Differential wage payments are wages for income tax withholding, but are not subject to social security, Medicare, or FUTA taxes. Turbotax premier federal e file state 2012 for pc download Employers should report differential wage payments in box 1 of Form W-2. Turbotax premier federal e file state 2012 for pc download For more information about the tax treatment of differential wage payments, visit IRS. Turbotax premier federal e file state 2012 for pc download gov and enter “employees in a combat zone” in the search box. Turbotax premier federal e file state 2012 for pc download Fringe benefits. Turbotax premier federal e file state 2012 for pc download   You generally must include fringe benefits in an employee's gross income (but see Nontaxable fringe benefits next). Turbotax premier federal e file state 2012 for pc download The benefits are subject to income tax withholding and employment taxes. Turbotax premier federal e file state 2012 for pc download Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Turbotax premier federal e file state 2012 for pc download In general, the amount you must include is the amount by which the fair market value of the benefits is more than the sum of what the employee paid for it plus any amount the law excludes. Turbotax premier federal e file state 2012 for pc download There are other special rules you and your employees may use to value certain fringe benefits. Turbotax premier federal e file state 2012 for pc download See Publication 15-B for more information. Turbotax premier federal e file state 2012 for pc download Nontaxable fringe benefits. Turbotax premier federal e file state 2012 for pc download   Some fringe benefits are not taxable (or are minimally taxable) if certain conditions are met. Turbotax premier federal e file state 2012 for pc download See Publication 15-B for details. Turbotax premier federal e file state 2012 for pc download The following are some examples of nontaxable fringe benefits. Turbotax premier federal e file state 2012 for pc download Services provided to your employees at no additional cost to you. Turbotax premier federal e file state 2012 for pc download Qualified employee discounts. Turbotax premier federal e file state 2012 for pc download Working condition fringes that are property or services the employee could deduct as a business expense if he or she had paid for it. Turbotax premier federal e file state 2012 for pc download Examples include a company car for business use and subscriptions to business magazines. Turbotax premier federal e file state 2012 for pc download Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals are not furnished at below cost). Turbotax premier federal e file state 2012 for pc download Qualified transportation fringes subject to specified conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass, and qualified parking). Turbotax premier federal e file state 2012 for pc download Qualified moving expense reimbursement. Turbotax premier federal e file state 2012 for pc download See Moving expenses , earlier in this section, for details. Turbotax premier federal e file state 2012 for pc download The use of on-premises athletic facilities, if substantially all of the use is by employees, their spouses, and their dependent children. Turbotax premier federal e file state 2012 for pc download Qualified tuition reduction an educational organization provides to its employees for education. Turbotax premier federal e file state 2012 for pc download For more information, see Publication 970, Tax Benefits for Education. Turbotax premier federal e file state 2012 for pc download Employer-provided cell phones provided primarily for a noncompensatory business reason. Turbotax premier federal e file state 2012 for pc download   However, do not exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis. Turbotax premier federal e file state 2012 for pc download No-additional-cost services. Turbotax premier federal e file state 2012 for pc download Qualified employee discounts. Turbotax premier federal e file state 2012 for pc download Meals provided at an employer operated eating facility. Turbotax premier federal e file state 2012 for pc download Reduced tuition for education. Turbotax premier federal e file state 2012 for pc download  For more information, including the definition of a highly compensated employee, see Publication 15-B. Turbotax premier federal e file state 2012 for pc download When fringe benefits are treated as paid. Turbotax premier federal e file state 2012 for pc download   You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose as long as you treat the benefits as paid at least once a year. Turbotax premier federal e file state 2012 for pc download You do not have to make a formal choice of payment dates or notify the IRS of the dates you choose. Turbotax premier federal e file state 2012 for pc download You do not have to make this choice for all employees. Turbotax premier federal e file state 2012 for pc download You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year. Turbotax premier federal e file state 2012 for pc download See Publication 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December. Turbotax premier federal e file state 2012 for pc download Valuation of fringe benefits. Turbotax premier federal e file state 2012 for pc download   Generally, you must determine the value of fringe benefits no later than January 31 of the next year. Turbotax premier federal e file state 2012 for pc download Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time. Turbotax premier federal e file state 2012 for pc download Withholding on fringe benefits. Turbotax premier federal e file state 2012 for pc download   You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the optional flat 25% supplemental wage rate. Turbotax premier federal e file state 2012 for pc download However, see Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages during the calendar year in section 7. Turbotax premier federal e file state 2012 for pc download   You may choose not to withhold income tax on the value of an employee's personal use of a vehicle you provide. Turbotax premier federal e file state 2012 for pc download You must, however, withhold social security and Medicare taxes on the use of the vehicle. Turbotax premier federal e file state 2012 for pc download See Publication 15-B for more information on this election. Turbotax premier federal e file state 2012 for pc download Depositing taxes on fringe benefits. Turbotax premier federal e file state 2012 for pc download   Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid. Turbotax premier federal e file state 2012 for pc download To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period. Turbotax premier federal e file state 2012 for pc download   If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return. Turbotax premier federal e file state 2012 for pc download See Valuation of fringe benefits , earlier. Turbotax premier federal e file state 2012 for pc download If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit penalty. Turbotax premier federal e file state 2012 for pc download See section 11 for information on deposit penalties. Turbotax premier federal e file state 2012 for pc download   If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W-2. Turbotax premier federal e file state 2012 for pc download However, you must recover the income taxes before April 1 of the following year. Turbotax premier federal e file state 2012 for pc download Sick pay. Turbotax premier federal e file state 2012 for pc download   In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. Turbotax premier federal e file state 2012 for pc download These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. Turbotax premier federal e file state 2012 for pc download In either case, these payments are subject to social security, Medicare, and FUTA taxes. Turbotax premier federal e file state 2012 for pc download Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. Turbotax premier federal e file state 2012 for pc download The payments are always subject to federal income tax. Turbotax premier federal e file state 2012 for pc download See Publication 15-A for more information. Turbotax premier federal e file state 2012 for pc download 6. Turbotax premier federal e file state 2012 for pc download Tips Tips your employee receives from customers are generally subject to withholding. Turbotax premier federal e file state 2012 for pc download Your employee must report cash tips to you by the 10th of the month after the month the tips are received. Turbotax premier federal e file state 2012 for pc download The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. Turbotax premier federal e file state 2012 for pc download Both directly and indirectly tipped employees must report tips to you. Turbotax premier federal e file state 2012 for pc download No report is required for months when tips are less than $20. Turbotax premier federal e file state 2012 for pc download Your employee reports the tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Turbotax premier federal e file state 2012 for pc download The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period the report covers, and The total of tips received during the month or period. Turbotax premier federal e file state 2012 for pc download Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer. Turbotax premier federal e file state 2012 for pc download You are permitted to establish a system for electronic tip reporting by employees. Turbotax premier federal e file state 2012 for pc download See Regulations section 31. Turbotax premier federal e file state 2012 for pc download 6053-1(d). Turbotax premier federal e file state 2012 for pc download Collecting taxes on tips. Turbotax premier federal e file state 2012 for pc download   You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. Turbotax premier federal e file state 2012 for pc download The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. Turbotax premier federal e file state 2012 for pc download If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax. Turbotax premier federal e file state 2012 for pc download   You can collect these taxes from the employee's wages or from other funds he or she makes available. Turbotax premier federal e file state 2012 for pc download See Tips treated as supplemental wages in section 7 for more information. Turbotax premier federal e file state 2012 for pc download Stop collecting the employee social security tax when his or her wages and tips for tax year 2014 reach $117,000; collect the income and employee Medicare taxes for the whole year on all wages and tips. Turbotax premier federal e file state 2012 for pc download You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. Turbotax premier federal e file state 2012 for pc download You are responsible for the employer Medicare tax for the whole year on all wages and tips. Turbotax premier federal e file state 2012 for pc download File Form 941 or Form 944 to report withholding and employment taxes on tips. Turbotax premier federal e file state 2012 for pc download Ordering rule. Turbotax premier federal e file state 2012 for pc download   If, by the 10th of the month after the month for which you received an employee's report on tips, you do not have enough employee funds available to deduct the employee tax, you no longer have to collect it. Turbotax premier federal e file state 2012 for pc download If there are not enough funds available, withhold taxes in the following order. Turbotax premier federal e file state 2012 for pc download Withhold on regular wages and other compensation. Turbotax premier federal e file state 2012 for pc download Withhold social security and Medicare taxes on tips. Turbotax premier federal e file state 2012 for pc download Withhold income tax on tips. Turbotax premier federal e file state 2012 for pc download Reporting tips. Turbotax premier federal e file state 2012 for pc download   Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 and on Form 941, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Turbotax premier federal e file state 2012 for pc download Report an adjustment on Form 941, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Turbotax premier federal e file state 2012 for pc download Enter the amount of uncollected social security tax and Medicare tax on Form W-2, box 12, with codes “A” and “B. Turbotax premier federal e file state 2012 for pc download ” Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Turbotax premier federal e file state 2012 for pc download See section 13 and the General Instructions for Forms W-2 and W-3. Turbotax premier federal e file state 2012 for pc download   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. Turbotax premier federal e file state 2012 for pc download See Revenue Ruling 2012-18, 2012-26 I. Turbotax premier federal e file state 2012 for pc download R. Turbotax premier federal e file state 2012 for pc download B. Turbotax premier federal e file state 2012 for pc download 1032, available at www. Turbotax premier federal e file state 2012 for pc download irs. Turbotax premier federal e file state 2012 for pc download gov/irb/2012-26_IRB/ar07. Turbotax premier federal e file state 2012 for pc download html. Turbotax premier federal e file state 2012 for pc download Allocated tips. Turbotax premier federal e file state 2012 for pc download   If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances. Turbotax premier federal e file state 2012 for pc download However, do not withhold income, social security, or Medicare taxes on allocated tips. Turbotax premier federal e file state 2012 for pc download   A large food or beverage establishment is one that provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year. Turbotax premier federal e file state 2012 for pc download   The tips may be allocated by one of three methods—hours worked, gross receipts, or good faith agreement. Turbotax premier federal e file state 2012 for pc download For information about these allocation methods, including the requirement to file Forms 8027 electronically if 250 or more forms are filed, see the Instructions for Form 8027. Turbotax premier federal e file state 2012 for pc download For information on filing Form 8027 electronically with the IRS, see Publication 1239. Turbotax premier federal e file state 2012 for pc download Tip Rate Determination and Education Program. Turbotax premier federal e file state 2012 for pc download   Employers may participate in the Tip Rate Determination and Education Program. Turbotax premier federal e file state 2012 for pc download The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. Turbotax premier federal e file state 2012 for pc download The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Turbotax premier federal e file state 2012 for pc download A tip agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. Turbotax premier federal e file state 2012 for pc download To get more information about TRDA and TRAC agreements, see Publication 3144, Tips on Tips. Turbotax premier federal e file state 2012 for pc download Additionally, visit IRS. Turbotax premier federal e file state 2012 for pc download gov and enter “MSU tips” in the search box to get more information about GITCA, TRDA, or TRAC agreements. Turbotax premier federal e file state 2012 for pc download 7. Turbotax premier federal e file state 2012 for pc download Supplemental Wages Supplemental wages are wage payments to an employee that are not regular wages. Turbotax premier federal e file state 2012 for pc download They include, but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, and payments for nondeductible moving expenses. Turbotax premier federal e file state 2012 for pc download Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Turbotax premier federal e file state 2012 for pc download How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. Turbotax premier federal e file state 2012 for pc download See Regulations section 31. Turbotax premier federal e file state 2012 for pc download 3402(g)-1 for additional guidance for wages paid after January 1, 2007. Turbotax premier federal e file state 2012 for pc download Also see Revenue Ruling 2008-29, 2008-24 I. Turbotax premier federal e file state 2012 for pc download R. Turbotax premier federal e file state 2012 for pc download B. Turbotax premier federal e file state 2012 for pc download 1149, available at www. Turbotax premier federal e file state 2012 for pc download irs. Turbotax premier federal e file state 2012 for pc download gov/irb/2008-24_IRB/ar08. Turbotax premier federal e file state 2012 for pc download html. Turbotax premier federal e file state 2012 for pc download Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year. Turbotax premier federal e file state 2012 for pc download   Special rules apply to the extent supplemental wages paid to any one employee during the calendar year exceed $1 million. Turbotax premier federal e file state 2012 for pc download If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 39. Turbotax premier federal e file state 2012 for pc download 6% (or the highest rate of income tax for the year). Turbotax premier federal e file state 2012 for pc download Withhold using the 39. Turbotax premier federal e file state 2012 for pc download 6% rate without regard to the employee's Form W-4. Turbotax premier federal e file state 2012 for pc download In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. Turbotax premier federal e file state 2012 for pc download For more information, see Treasury Decision 9276, 2006-37 I. Turbotax premier federal e file state 2012 for pc download R. Turbotax premier federal e file state 2012 for pc download B. Turbotax premier federal e file state 2012 for pc download 423, available at www. Turbotax premier federal e file state 2012 for pc download irs. Turbotax premier federal e file state 2012 for pc download gov/irb/2006-37_IRB/ar09. Turbotax premier federal e file state 2012 for pc download html. Turbotax premier federal e file state 2012 for pc download Withholding on supplemental wage payments to an employee who does not receive $1 million of supplemental wages during the calendar year. Turbotax premier federal e file state 2012 for pc download   If the supplemental wages paid to the employee during the calendar year are less than or equal to $1 million, the following rules apply in determining the amount of income tax to be withheld. Turbotax premier federal e file state 2012 for pc download Supplemental wages combined with regular wages. Turbotax premier federal e file state 2012 for pc download   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period. Turbotax premier federal e file state 2012 for pc download Supplemental wages identified separately from regular wages. Turbotax premier federal e file state 2012 for pc download   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold income tax from your employee's regular wages. Turbotax premier federal e file state 2012 for pc download If you withheld income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Turbotax premier federal e file state 2012 for pc download Withhold a flat 25% (no other percentage allowed). Turbotax premier federal e file state 2012 for pc download If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Turbotax premier federal e file state 2012 for pc download If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Turbotax premier federal e file state 2012 for pc download Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Turbotax premier federal e file state 2012 for pc download Subtract the tax withheld from the regular wages. Turbotax premier federal e file state 2012 for pc download Withhold the remaining tax from the supplemental wages. Turbotax premier federal e file state 2012 for pc download If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and the previous supplemental wage payments, and withhold the remaining tax. Turbotax premier federal e file state 2012 for pc download If you did not withhold income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b. Turbotax premier federal e file state 2012 for pc download This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Turbotax premier federal e file state 2012 for pc download Regardless of the method you use to withhold income tax on supplemental wages, they are subject to social security, Medicare, and FUTA taxes. Turbotax premier federal e file state 2012 for pc download Example 1. Turbotax premier federal e file state 2012 for pc download You pay John Peters a base salary on the 1st of each month. Turbotax premier federal e file state 2012 for pc download He is single and claims one withholding allowance. Turbotax premier federal e file state 2012 for pc download In January he is paid $1,000. Turbotax premier federal e file state 2012 for pc download Using the wage bracket tables, you withhold $50 from this amount. Turbotax premier federal e file state 2012 for pc download In February, he receives salary of $1,000 plus a commission of $2,000, which you combine with regular wages and do not separately identify. Turbotax premier federal e file state 2012 for pc download You figure the withholding based on the total of $3,000. Turbotax premier federal e file state 2012 for pc download The correct withholding from the tables is $338. Turbotax premier federal e file state 2012 for pc download Example 2. Turbotax premier federal e file state 2012 for pc download You pay Sharon Warren a base salary on the 1st of each month. Turbotax premier federal e file state 2012 for pc download She is single and claims one allowance. Turbotax premier federal e file state 2012 for pc download Her May 1 pay is $2,000. Turbotax premier federal e file state 2012 for pc download Using the wage bracket tables, you withhold $188. Turbotax premier federal e file state 2012 for pc download On May 14 she receives a bonus of $1,000. Turbotax premier federal e file state 2012 for pc download Electing to use supplemental wage withholding method 1-b, you: Add the bonus amount to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 = $3,000). Turbotax premier federal e file state 2012 for pc download Determine the amount of withholding on the combined $3,000 amount to be $338 using the wage bracket tables. Turbotax premier federal e file state 2012 for pc download Subtract the amount withheld from wages on the most recent base salary pay date (May 1) from the combined withholding amount ($338 – $188 = $150). Turbotax premier federal e file state 2012 for pc download Withhold $150 from the bonus payment. Turbotax premier federal e file state 2012 for pc download Example 3. Turbotax premier federal e file state 2012 for pc download The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus. Turbotax premier federal e file state 2012 for pc download You withhold 25% of $1,000, or $250, from Sharon's bonus payment. Turbotax premier federal e file state 2012 for pc download Example 4. Turbotax premier federal e file state 2012 for pc download The facts are the same as in Example 2, except you elect to pay Sharon a second bonus of $2,000 on May 28. Turbotax premier federal e file state 2012 for pc download Using supplemental wage withholding method 1-b, you: Add the first and second bonus amounts to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 + $2,000 = $5,000). Turbotax premier federal e file state 2012 for pc download Determine the amount of withholding on the combined $5,000 amount to be $781 using the wage bracket tables. Turbotax premier federal e file state 2012 for pc download Subtract the amounts withheld from wages on the most recent base salary pay date (May 1) and the amounts withheld from the first bonus payment from the combined withholding amount ($781 – $188 – $150 = $443). Turbotax premier federal e file state 2012 for pc download Withhold $443 from the second bonus payment. Turbotax premier federal e file state 2012 for pc download Tips treated as supplemental wages. Turbotax premier federal e file state 2012 for pc download   Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available. Turbotax premier federal e file state 2012 for pc download If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. Turbotax premier federal e file state 2012 for pc download If you have not withheld income tax from the regular wages, add the tips to the regular wages. Turbotax premier federal e file state 2012 for pc download Then withhold income tax on the total. Turbotax premier federal e file state 2012 for pc download If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b discussed earlier in this section under Supplemental wages identified separately from regular wages. Turbotax premier federal e file state 2012 for pc download Vacation pay. Turbotax premier federal e file state 2012 for pc download   Vacation pay is subject to withholding as if it were a regular wage payment. Turbotax premier federal e file state 2012 for pc download When vacation pay is in addition to regular wages for the vacation period, treat it as a supplemental wage payment. Turbotax premier federal e file state 2012 for pc download If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it. Turbotax premier federal e file state 2012 for pc download 8. Turbotax premier federal e file state 2012 for pc download Payroll Period Your payroll period is a period of service for which you usually pay wages. Turbotax premier federal e file state 2012 for pc download When you have a regular payroll period, withhold income tax for that time period even if your employee does not work the full period. Turbotax premier federal e file state 2012 for pc download No regular payroll period. Turbotax premier federal e file state 2012 for pc download   When you do not have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. Turbotax premier federal e file state 2012 for pc download Figure the number of days (including Sundays and holidays) in the period covered by the wage payment. Turbotax premier federal e file state 2012 for pc download If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number of days from the payment period to the latest of: The last wage payment made during the same calendar year, The date employment began, if during the same calendar year, or January 1 of the same year. Turbotax premier federal e file state 2012 for pc download Employee paid for period less than 1 week. Turbotax premier federal e file state 2012 for pc download   When you pay an employee for a period of less than one week, and the employee signs a statement under penalties of perjury indicating he or she is not working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. Turbotax premier federal e file state 2012 for pc download If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. Turbotax premier federal e file state 2012 for pc download You then figure withholding based on the daily or miscellaneous period. Turbotax premier federal e file state 2012 for pc download 9. Turbotax premier federal e file state 2012 for pc download Withholding From Employees' Wages Income Tax Withholding Using Form W-4 to figure withholding. Turbotax premier federal e file state 2012 for pc download   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Turbotax premier federal e file state 2012 for pc download Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Turbotax premier federal e file state 2012 for pc download Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Turbotax premier federal e file state 2012 for pc download irs. Turbotax premier federal e file state 2012 for pc download gov/individuals for help in determining how many withholding allowances to claim on their Forms W-4. Turbotax premier federal e file state 2012 for pc download   Ask all new employees to give you a signed Form W-4 when they start work. Turbotax premier federal e file state 2012 for pc download Make the form effective with the first wage payment. Turbotax premier federal e file state 2012 for pc download If a new employee does not give you a completed Form W-4, withhold income tax as if he or she is single, with no withholding allowances. Turbotax premier federal e file state 2012 for pc download Form in Spanish. Turbotax premier federal e file state 2012 for pc download   You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, to your Spanish-speaking employees. Turbotax premier federal e file state 2012 for pc download For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Turbotax premier federal e file state 2012 for pc download The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP). Turbotax premier federal e file state 2012 for pc download Electronic system to receive Form W-4. Turbotax premier federal e file state 2012 for pc download   You may establish a system to electronically receive Forms W-4 from your employees. Turbotax premier federal e file state 2012 for pc download See Regulations section 31. Turbotax premier federal e file state 2012 for pc download 3402(f)(5)-1(c) for more information. Turbotax premier federal e file state 2012 for pc download Effective date of Form W-4. Turbotax premier federal e file state 2012 for pc download   A Form W-4 remains in effect until the employee gives you a new one. Turbotax premier federal e file state 2012 for pc download When you receive a new Form W-4 from an employee, do not adjust withholding for pay periods before the effective date of the new form. Turbotax premier federal e file state 2012 for pc download If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Turbotax premier federal e file state 2012 for pc download For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Turbotax premier federal e file state 2012 for pc download A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Turbotax premier federal e file state 2012 for pc download Successor employer. Turbotax premier federal e file state 2012 for pc download   If you are a successor employer (see Successor employer , later in this section), secure new Forms W-4 from the transferred employees unless the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. Turbotax premier federal e file state 2012 for pc download See Revenue Procedure 2004-53, 2004-34 I. Turbotax premier federal e file state 2012 for pc download R. Turbotax premier federal e file state 2012 for pc download B. Turbotax premier federal e file state 2012 for pc download 320, available at www. Turbotax premier federal e file state 2012 for pc download irs. Turbotax premier federal e file state 2012 for pc download gov/irb/2004-34_IRB/ar13. Turbotax premier federal e file state 2012 for pc download html. Turbotax premier federal e file state 2012 for pc download Completing Form W-4. Turbotax premier federal e file state 2012 for pc download   The amount of any federal income tax withholding must be based on marital status and withholding allowances. Turbotax premier federal e file state 2012 for pc download Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Turbotax premier federal e file state 2012 for pc download However, an employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Turbotax premier federal e file state 2012 for pc download Employees may claim fewer withholding allowances than they are entitled to claim. Turbotax premier federal e file state 2012 for pc download They may wish to claim fewer allowances to ensure they have enough withholding or to offset the tax on other sources of taxable income not subject to withholding. Turbotax premier federal e file state 2012 for pc download See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Turbotax premier federal e file state 2012 for pc download Along with Form W-4, you may wish to order Publication 505 for use by your employees. Turbotax premier federal e file state 2012 for pc download Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Turbotax premier federal e file state 2012 for pc download If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Turbotax premier federal e file state 2012 for pc download Exemption from federal income tax withholding. Turbotax premier federal e file state 2012 for pc download   Generally, an employee may claim exemption from federal income tax withholding because he or she had no income tax liability last year and expects none this year. Turbotax premier federal e file state 2012 for pc download See the Form W-4 instructions for more information. Turbotax premier federal e file state 2012 for pc download However, the wages are still subject to social security and Medicare taxes. Turbotax premier federal e file state 2012 for pc download See also Invalid Forms W-4 , later in this section. Turbotax premier federal e file state 2012 for pc download   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Turbotax premier federal e file state 2012 for pc download To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Turbotax premier federal e file state 2012 for pc download If the employee does not give you a new Form W-4 by February 15, begin withholding based on the last Form W-4 for the employee that did not claim an exemption from withholding or, if one was not filed, then withhold tax as if he or she is single with zero withholding allowances. Turbotax premier federal e file state 2012 for pc download If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but do not refund any taxes already withheld. Turbotax premier federal e file state 2012 for pc download Withholding income taxes on the wages of nonresident alien employees. Turbotax premier federal e file state 2012 for pc download   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Turbotax premier federal e file state 2012 for pc download However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Turbotax premier federal e file state 2012 for pc download Also see section 3 of Publication 51 (Circular A), Agricultural Employer's Tax Guide, for guidance on H-2A visa workers. Turbotax premier federal e file state 2012 for pc download Withholding adjustment for nonresident alien employees. Turbotax premier federal e file state 2012 for pc download   For 2014, apply the procedure discussed next to figure the amount of income tax to withhold from the wages of nonresident alien employees performing services within the United States. Turbotax premier federal e file state 2012 for pc download Nonresident alien students from India and business apprentices from India are not subject to this procedure. Turbotax premier federal e file state 2012 for pc download Instructions. Turbotax premier federal e file state 2012 for pc download   To figure how much income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps. Turbotax premier federal e file state 2012 for pc download Step 1. Turbotax premier federal e file state 2012 for pc download   Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart below for the applicable payroll period. Turbotax premier federal e file state 2012 for pc download    Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only   Payroll Period Add Additional     Weekly $ 43. Turbotax premier federal e file state 2012 for pc download 30     Biweekly 86. Turbotax premier federal e file state 2012 for pc download 50     Semimonthly 93. Turbotax premier federal e file state 2012 for pc download 80     Monthly 187. Turbotax premier federal e file state 2012 for pc download 50     Quarterly 562. Turbotax premier federal e file state 2012 for pc download 50     Semiannually 1,125. Turbotax premier federal e file state 2012 for pc download 00     Annually 2,250. Turbotax premier federal e file state 2012 for pc download 00     Daily or Miscellaneous (each day of the payroll period) 8. Turbotax premier federal e file state 2012 for pc download 70   Step 2. Turbotax premier federal e file state 2012 for pc download   Use the amount figured in Step 1 and the number of withholding allowances claimed (generally limited to one allowance) to figure income tax withholding. Turbotax premier federal e file state 2012 for pc download Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount from Table 5. Turbotax premier federal e file state 2012 for pc download Percentage Method—2014 Amount for One Withholding Allowance shown on page 41. Turbotax premier federal e file state 2012 for pc download If you are using the Percentage Method Tables for Income Tax Withholding, provided on pages 43–44, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure the income tax withholding. Turbotax premier federal e file state 2012 for pc download If you are using the Wage Bracket Method for Income Tax Withholding, provided on pages 45–64, use the amount figured in Step 1 and the number of withholding allowances to figure income tax withholding. Turbotax premier federal e file state 2012 for pc download The amounts from the chart above are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. Turbotax premier federal e file state 2012 for pc download The amounts from the chart should not be included in any box on the employee's Form W-2 and do not increase the income tax liability of the employee. Turbotax premier federal e file state 2012 for pc download Also, the amounts from the chart do not increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Turbotax premier federal e file state 2012 for pc download This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. Turbotax premier federal e file state 2012 for pc download Example. Turbotax premier federal e file state 2012 for pc download An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. Turbotax premier federal e file state 2012 for pc download The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on Form W-4, line 6 (see Nonresident alien employee's Form W-4 , later in this section). Turbotax premier federal e file state 2012 for pc download The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $86. Turbotax premier federal e file state 2012 for pc download 50 from the chart under Step 1 ($586. Turbotax premier federal e file state 2012 for pc download 50 total). Turbotax premier federal e file state 2012 for pc download The employer then applies the applicable tables to determine the income tax withholding for nonresident aliens (see Step 2 ). Turbotax premier federal e file state 2012 for pc download Reminder: If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure income tax withholding. Turbotax premier federal e file state 2012 for pc download The $86. Turbotax premier federal e file state 2012 for pc download 50 added to wages for calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. Turbotax premier federal e file state 2012 for pc download Also, the $86. Turbotax premier federal e file state 2012 for pc download 50 added to wages does not affect the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. Turbotax premier federal e file state 2012 for pc download Supplemental wage payment. Turbotax premier federal e file state 2012 for pc download   This procedure for determining the amount of income tax withholding does not apply to a supplemental wage payment (see section 7) if the 39. Turbotax premier federal e file state 2012 for pc download 6% mandatory flat rate withholding applies or if the 25% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment. Turbotax premier federal e file state 2012 for pc download Nonresident alien employee's Form W-4. Turbotax premier federal e file state 2012 for pc download   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding, Request withholding as if they are single, regardless of their actual marital status, Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or a student or business apprentice from India, he or she may claim more than one allowance), and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Turbotax premier federal e file state 2012 for pc download   If you maintain an electronic Form W-4 system, you should provide a field for nonresident aliens to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Turbotax premier federal e file state 2012 for pc download A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Turbotax premier federal e file state 2012 for pc download Form 8233. Turbotax premier federal e file state 2012 for pc download   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Turbotax premier federal e file state 2012 for pc download See Publication 515 for details. Turbotax premier federal e file state 2012 for pc download IRS review of requested Forms W-4. Turbotax premier federal e file state 2012 for pc download   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Turbotax premier federal e file state 2012 for pc download You may also be directed to send certain Forms W-4 to the IRS. Turbotax premier federal e file state 2012 for pc download You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Turbotax premier federal e file state 2012 for pc download Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Turbotax premier federal e file state 2012 for pc download The IRS may also require you to submit copies of Form W-4 to the IRS as directed by Treasury Decision 9337, 2007-35 I. Turbotax premier federal e file state 2012 for pc download R. Turbotax premier federal e file state 2012 for pc download B. Turbotax premier federal e file state 2012 for pc download 455, which is available at www. Turbotax premier federal e file state 2012 for pc download irs. Turbotax premier federal e file state 2012 for pc download gov/irb/2007-35_IRB/ar10. Turbotax premier federal e file state 2012 for pc download html. Turbotax premier federal e file state 2012 for pc download When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Turbotax premier federal e file state 2012 for pc download After submitting a copy of a requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Turbotax premier federal e file state 2012 for pc download However, if the IRS later notifies you in writing the employee is not entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the IRS notice (commonly referred to as a "lock-in letter
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The Turbotax Premier Federal E File State 2012 For Pc Download

Turbotax premier federal e file state 2012 for pc download 5. Turbotax premier federal e file state 2012 for pc download   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Turbotax premier federal e file state 2012 for pc download You may be able to reduce your federal income tax by claiming one or more of these credits. Turbotax premier federal e file state 2012 for pc download Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Turbotax premier federal e file state 2012 for pc download For more information, see Publication 524, Credit for the Elderly or the Disabled. Turbotax premier federal e file state 2012 for pc download You can take the credit only if you file Form 1040 or Form 1040A. Turbotax premier federal e file state 2012 for pc download You cannot take the credit if you file Form 1040EZ or Form 1040NR. Turbotax premier federal e file state 2012 for pc download Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Turbotax premier federal e file state 2012 for pc download You are a qualified individual. Turbotax premier federal e file state 2012 for pc download Your income is not more than certain limits. Turbotax premier federal e file state 2012 for pc download  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Turbotax premier federal e file state 2012 for pc download   Qualified Individual You are a qualified individual for this credit if you are a U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download citizen or resident alien, and either of the following applies. Turbotax premier federal e file state 2012 for pc download You were age 65 or older at the end of 2013. Turbotax premier federal e file state 2012 for pc download You were under age 65 at the end of 2013 and all three of the following statements are true. Turbotax premier federal e file state 2012 for pc download You retired on permanent and total disability (explained later). Turbotax premier federal e file state 2012 for pc download You received taxable disability income for 2013. Turbotax premier federal e file state 2012 for pc download On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Turbotax premier federal e file state 2012 for pc download Age 65. Turbotax premier federal e file state 2012 for pc download You are considered to be age 65 on the day before your 65th birthday. Turbotax premier federal e file state 2012 for pc download Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Turbotax premier federal e file state 2012 for pc download Figure 5-A. Turbotax premier federal e file state 2012 for pc download Are You a Qualified Individual? This image is too large to be displayed in the current screen. Turbotax premier federal e file state 2012 for pc download Please click the link to view the image. Turbotax premier federal e file state 2012 for pc download Figure 5-A, Are you a qualified individual? U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download citizen or resident alien. Turbotax premier federal e file state 2012 for pc download   You must be a U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download citizen or resident alien (or be treated as a resident alien) to take the credit. Turbotax premier federal e file state 2012 for pc download Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Turbotax premier federal e file state 2012 for pc download Exceptions. Turbotax premier federal e file state 2012 for pc download   You may be able to take the credit if you are a nonresident alien who is married to a U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download resident alien. Turbotax premier federal e file state 2012 for pc download If you make that choice, both you and your spouse are taxed on your worldwide income. Turbotax premier federal e file state 2012 for pc download   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download resident alien for the entire year. Turbotax premier federal e file state 2012 for pc download In that case, you may be allowed to take the credit. Turbotax premier federal e file state 2012 for pc download   For information on these choices, see chapter 1 of Publication 519, U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download Tax Guide for Aliens. Turbotax premier federal e file state 2012 for pc download Married persons. Turbotax premier federal e file state 2012 for pc download   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Turbotax premier federal e file state 2012 for pc download However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Turbotax premier federal e file state 2012 for pc download Head of household. Turbotax premier federal e file state 2012 for pc download   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Turbotax premier federal e file state 2012 for pc download See Publication 524 and Publication 501. Turbotax premier federal e file state 2012 for pc download Under age 65. Turbotax premier federal e file state 2012 for pc download   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Turbotax premier federal e file state 2012 for pc download You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Turbotax premier federal e file state 2012 for pc download You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Turbotax premier federal e file state 2012 for pc download   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Turbotax premier federal e file state 2012 for pc download If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Turbotax premier federal e file state 2012 for pc download Permanent and total disability. Turbotax premier federal e file state 2012 for pc download   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Turbotax premier federal e file state 2012 for pc download A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Turbotax premier federal e file state 2012 for pc download See Physician's statement , later. Turbotax premier federal e file state 2012 for pc download Substantial gainful activity. Turbotax premier federal e file state 2012 for pc download   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Turbotax premier federal e file state 2012 for pc download   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Turbotax premier federal e file state 2012 for pc download   Substantial gainful activity is not work you do to take care of yourself or your home. Turbotax premier federal e file state 2012 for pc download It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Turbotax premier federal e file state 2012 for pc download However, doing this kind of work may show that you are able to engage in substantial gainful activity. Turbotax premier federal e file state 2012 for pc download    Figure 5-B. Turbotax premier federal e file state 2012 for pc download Income Limits IF your filing status is. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Turbotax premier federal e file state 2012 for pc download Physician's statement. Turbotax premier federal e file state 2012 for pc download   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Turbotax premier federal e file state 2012 for pc download   You do not have to file this statement with your tax return, but you must keep it for your records. Turbotax premier federal e file state 2012 for pc download The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Turbotax premier federal e file state 2012 for pc download Veterans. Turbotax premier federal e file state 2012 for pc download   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Turbotax premier federal e file state 2012 for pc download VA Form 21-0172 must be signed by a person authorized by the VA to do so. Turbotax premier federal e file state 2012 for pc download You can get this form from your local VA regional office. Turbotax premier federal e file state 2012 for pc download Physician's statement obtained in earlier year. Turbotax premier federal e file state 2012 for pc download   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Turbotax premier federal e file state 2012 for pc download For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Turbotax premier federal e file state 2012 for pc download If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Turbotax premier federal e file state 2012 for pc download   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Turbotax premier federal e file state 2012 for pc download Disability income. Turbotax premier federal e file state 2012 for pc download   If you are under age 65, you must also have taxable disability income to qualify for the credit. Turbotax premier federal e file state 2012 for pc download   Disability income must meet the following two requirements. Turbotax premier federal e file state 2012 for pc download It must be paid under your employer's accident or health plan or pension plan. Turbotax premier federal e file state 2012 for pc download It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Turbotax premier federal e file state 2012 for pc download Payments that are not disability income. Turbotax premier federal e file state 2012 for pc download   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Turbotax premier federal e file state 2012 for pc download Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Turbotax premier federal e file state 2012 for pc download   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Turbotax premier federal e file state 2012 for pc download Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Turbotax premier federal e file state 2012 for pc download Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Turbotax premier federal e file state 2012 for pc download Figuring the credit yourself. Turbotax premier federal e file state 2012 for pc download   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Turbotax premier federal e file state 2012 for pc download Next, fill out Schedule R (Form 1040A or 1040), Part III. Turbotax premier federal e file state 2012 for pc download Credit figured for you. Turbotax premier federal e file state 2012 for pc download   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Turbotax premier federal e file state 2012 for pc download If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Turbotax premier federal e file state 2012 for pc download Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Turbotax premier federal e file state 2012 for pc download The credit can be up to 35% of your expenses. Turbotax premier federal e file state 2012 for pc download To qualify, you must pay these expenses so you can work or look for work. Turbotax premier federal e file state 2012 for pc download If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Turbotax premier federal e file state 2012 for pc download If the correct information is not shown, the credit may be reduced or disallowed. Turbotax premier federal e file state 2012 for pc download You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Turbotax premier federal e file state 2012 for pc download For more information, see Publication 503, Child and Dependent Care Expenses. Turbotax premier federal e file state 2012 for pc download Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Turbotax premier federal e file state 2012 for pc download The EIC is available to persons with or without a qualifying child. Turbotax premier federal e file state 2012 for pc download Credit has no effect on certain welfare benefits. Turbotax premier federal e file state 2012 for pc download   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Turbotax premier federal e file state 2012 for pc download These programs include the following. Turbotax premier federal e file state 2012 for pc download Medicaid and supplemental security income (SSI). Turbotax premier federal e file state 2012 for pc download Supplemental Nutrition Assistance Program (food stamps). Turbotax premier federal e file state 2012 for pc download Low-income housing. Turbotax premier federal e file state 2012 for pc download Temporary Assistance for Needy Families (TANF). Turbotax premier federal e file state 2012 for pc download  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Turbotax premier federal e file state 2012 for pc download Check with your local benefit coordinator to find out if your refund will affect your benefits. Turbotax premier federal e file state 2012 for pc download Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Turbotax premier federal e file state 2012 for pc download The specific rules you must meet depend on whether you have a qualifying child. Turbotax premier federal e file state 2012 for pc download If you have a qualifying child, the rules in Parts A, B, and D apply to you. Turbotax premier federal e file state 2012 for pc download If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Turbotax premier federal e file state 2012 for pc download  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Turbotax premier federal e file state 2012 for pc download You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Turbotax premier federal e file state 2012 for pc download The sections that follow provide additional information for some of the rules. Turbotax premier federal e file state 2012 for pc download Adjusted gross income (AGI). Turbotax premier federal e file state 2012 for pc download   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Turbotax premier federal e file state 2012 for pc download Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Turbotax premier federal e file state 2012 for pc download Table 5-1. Turbotax premier federal e file state 2012 for pc download Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Turbotax premier federal e file state 2012 for pc download Second, you must meet all the rules in one of these columns, whichever applies. Turbotax premier federal e file state 2012 for pc download Third, you must meet the rule in this column. Turbotax premier federal e file state 2012 for pc download Part A. Turbotax premier federal e file state 2012 for pc download  Rules for Everyone Part B. Turbotax premier federal e file state 2012 for pc download  Rules If You Have a Qualifying Child Part C. Turbotax premier federal e file state 2012 for pc download  Rules If You Do Not Have a Qualifying Child Part D. Turbotax premier federal e file state 2012 for pc download  Figuring and Claiming the EIC 1. Turbotax premier federal e file state 2012 for pc download Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Turbotax premier federal e file state 2012 for pc download 2. Turbotax premier federal e file state 2012 for pc download You must have a valid social security number. Turbotax premier federal e file state 2012 for pc download  3. Turbotax premier federal e file state 2012 for pc download Your filing status cannot be “Married filing separately. Turbotax premier federal e file state 2012 for pc download ” 4. Turbotax premier federal e file state 2012 for pc download You must be a U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download citizen or resident alien all year. Turbotax premier federal e file state 2012 for pc download  5. Turbotax premier federal e file state 2012 for pc download You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Turbotax premier federal e file state 2012 for pc download  6. Turbotax premier federal e file state 2012 for pc download Your investment income must be $3,300 or less. Turbotax premier federal e file state 2012 for pc download  7. Turbotax premier federal e file state 2012 for pc download You must have earned income. Turbotax premier federal e file state 2012 for pc download 8. Turbotax premier federal e file state 2012 for pc download Your child must meet the relationship, age, residency, and joint return tests. Turbotax premier federal e file state 2012 for pc download  9. Turbotax premier federal e file state 2012 for pc download Your qualifying child cannot be used by more than one person to claim the EIC. Turbotax premier federal e file state 2012 for pc download  10. Turbotax premier federal e file state 2012 for pc download You generally cannot be a qualifying child of another person. Turbotax premier federal e file state 2012 for pc download 11. Turbotax premier federal e file state 2012 for pc download You must be at least age 25 but under age 65. Turbotax premier federal e file state 2012 for pc download  12. Turbotax premier federal e file state 2012 for pc download You cannot be the dependent of another person. Turbotax premier federal e file state 2012 for pc download  13. Turbotax premier federal e file state 2012 for pc download You generally cannot be a qualifying child of another person. Turbotax premier federal e file state 2012 for pc download  14. Turbotax premier federal e file state 2012 for pc download You must have lived in the United States more than half of the year. Turbotax premier federal e file state 2012 for pc download 15. Turbotax premier federal e file state 2012 for pc download Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Turbotax premier federal e file state 2012 for pc download Social security number. Turbotax premier federal e file state 2012 for pc download   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Turbotax premier federal e file state 2012 for pc download Any qualifying child listed on Schedule EIC also must have a valid SSN. Turbotax premier federal e file state 2012 for pc download (See Qualifying child , later, if you have a qualifying child. Turbotax premier federal e file state 2012 for pc download )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Turbotax premier federal e file state 2012 for pc download An example of a federally funded benefit is Medicaid. Turbotax premier federal e file state 2012 for pc download Investment income. Turbotax premier federal e file state 2012 for pc download   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Turbotax premier federal e file state 2012 for pc download If your investment income is more than $3,300, you cannot claim the credit. Turbotax premier federal e file state 2012 for pc download For most people, investment income is the total of the following amounts. Turbotax premier federal e file state 2012 for pc download Taxable interest (line 8a of Form 1040 or 1040A). Turbotax premier federal e file state 2012 for pc download Tax-exempt interest (line 8b of Form 1040 or 1040A). Turbotax premier federal e file state 2012 for pc download Dividend income (line 9a of Form 1040 or 1040A). Turbotax premier federal e file state 2012 for pc download Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Turbotax premier federal e file state 2012 for pc download  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Turbotax premier federal e file state 2012 for pc download   For more information about investment income, see Publication 596, Earned Income Credit. Turbotax premier federal e file state 2012 for pc download Earned income. Turbotax premier federal e file state 2012 for pc download   Under Rule 7, you must have earned income to claim the EIC. Turbotax premier federal e file state 2012 for pc download Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Turbotax premier federal e file state 2012 for pc download Earned income includes all of the following types of income. Turbotax premier federal e file state 2012 for pc download Wages, salaries, tips, and other taxable employee pay. Turbotax premier federal e file state 2012 for pc download Employee pay is earned income only if it is taxable. Turbotax premier federal e file state 2012 for pc download Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Turbotax premier federal e file state 2012 for pc download But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Turbotax premier federal e file state 2012 for pc download Net earnings from self-employment. Turbotax premier federal e file state 2012 for pc download Gross income received as a statutory employee. Turbotax premier federal e file state 2012 for pc download Gross income defined. Turbotax premier federal e file state 2012 for pc download   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Turbotax premier federal e file state 2012 for pc download Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Turbotax premier federal e file state 2012 for pc download If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Turbotax premier federal e file state 2012 for pc download Self-employed persons. Turbotax premier federal e file state 2012 for pc download   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Turbotax premier federal e file state 2012 for pc download If you do not, you may not get all the credit to which you are entitled. Turbotax premier federal e file state 2012 for pc download Disability benefits. Turbotax premier federal e file state 2012 for pc download   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Turbotax premier federal e file state 2012 for pc download Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Turbotax premier federal e file state 2012 for pc download Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Turbotax premier federal e file state 2012 for pc download   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Turbotax premier federal e file state 2012 for pc download It does not matter whether you have reached minimum retirement age. Turbotax premier federal e file state 2012 for pc download If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Turbotax premier federal e file state 2012 for pc download Income that is not earned income. Turbotax premier federal e file state 2012 for pc download   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Turbotax premier federal e file state 2012 for pc download Do not include any of these items in your earned income. Turbotax premier federal e file state 2012 for pc download Workfare payments. Turbotax premier federal e file state 2012 for pc download   Nontaxable workfare payments are not earned income for the EIC. Turbotax premier federal e file state 2012 for pc download These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Turbotax premier federal e file state 2012 for pc download Qualifying child. Turbotax premier federal e file state 2012 for pc download   Under Rule 8, your child is a qualifying child if your child meets four tests. Turbotax premier federal e file state 2012 for pc download The four tests are: Relationship, Age, Residency, and Joint return. Turbotax premier federal e file state 2012 for pc download   The four tests are illustrated in Figure 5-C. Turbotax premier federal e file state 2012 for pc download See Publication 596 for more information about each test. Turbotax premier federal e file state 2012 for pc download Figure 5-C. Turbotax premier federal e file state 2012 for pc download Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download . Turbotax premier federal e file state 2012 for pc download Lived with you in the United States for more than half of 2013. Turbotax premier federal e file state 2012 for pc download  If the child did not live with you for the required time, see Publication 596 for more information. Turbotax premier federal e file state 2012 for pc download Figuring the EIC To figure the amount of your credit, you have two choices. Turbotax premier federal e file state 2012 for pc download Have the IRS figure the EIC for you. Turbotax premier federal e file state 2012 for pc download If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Turbotax premier federal e file state 2012 for pc download Figure the EIC yourself. Turbotax premier federal e file state 2012 for pc download If you want to do this, see How To Figure the EIC Yourself in Publication 596. Turbotax premier federal e file state 2012 for pc download Prev  Up  Next   Home   More Online Publications