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10 40 easy 11. 10 40 easy   Other Expenses Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Reimbursement of Travel, Meals, and EntertainmentReimbursements Miscellaneous ExpensesMeaning of generally enforced. 10 40 easy Kickbacks. 10 40 easy Form 1099-MISC. 10 40 easy Exception. 10 40 easy Tax preparation fees. 10 40 easy Covered executive branch official. 10 40 easy Exceptions to denial of deduction. 10 40 easy Indirect political contributions. 10 40 easy Type of deduction. 10 40 easy Repayment—$3,000 or less. 10 40 easy Repayment—over $3,000. 10 40 easy Method 1. 10 40 easy Method 2. 10 40 easy Repayment does not apply. 10 40 easy Year of deduction (or credit). 10 40 easy Telephone. 10 40 easy What's New Standard mileage rate. 10 40 easy  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for business use is 56. 10 40 easy 5 cents per mile. 10 40 easy For more information, see Car and truck expenses under Miscellaneous Expenses. 10 40 easy Introduction This chapter covers business expenses that may not have been explained to you, as a business owner, in previous chapters of this publication. 10 40 easy Topics - This chapter discusses: Travel, meals, and entertainment Bribes and kickbacks Charitable contributions Education expenses Lobbying expenses Penalties and fines Repayments (claim of right) Other miscellaneous expenses Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 463 Travel, Entertainment, Gift, and Car Expenses 526 Charitable Contributions 529 Miscellaneous Deductions 544 Sales and Other Dispositions of Assets 970 Tax Benefits for Education 1542 Per Diem Rates See chapter 12 for information about getting publications and forms. 10 40 easy Reimbursement of Travel, Meals, and Entertainment The following discussion explains how to handle any reimbursements or allowances you may provide to your employees under a reimbursement or allowance arrangement for travel, meals, and entertainment expenses. 10 40 easy If you are self-employed and report your income and expenses on Schedule C or C-EZ (Form 1040), see Publication 463. 10 40 easy To be deductible for tax purposes, expenses incurred for travel, meals, and entertainment must be ordinary and necessary expenses incurred while carrying on your trade or business. 10 40 easy Generally, you also must show that entertainment expenses (including meals) are directly related to, or associated with, the conduct of your trade or business. 10 40 easy For more information on travel, meals, and entertainment, including deductibility, see Publication 463. 10 40 easy Reimbursements A “reimbursement or allowance arrangement” provides for payment of advances, reimbursements, and allowances for travel, meals, and entertainment expenses incurred by your employees during the ordinary course of business. 10 40 easy If the expenses are substantiated, you can deduct the allowable amount on your tax return. 10 40 easy Because of differences between accounting methods and tax law, the amount you can deduct for tax purposes may not be the same as the amount you deduct on your business books and records. 10 40 easy For example, you can deduct 100% of the cost of meals on your business books and records. 10 40 easy However, only 50% of these costs are allowed by law as a tax deduction. 10 40 easy How you deduct a business expense under a reimbursement or allowance arrangement depends on whether you have: An accountable plan, or A nonaccountable plan. 10 40 easy If you reimburse these expenses under an accountable plan, deduct them as travel, meals, or entertainment expenses. 10 40 easy If you reimburse these expenses under a nonaccountable plan, report the reimbursements as wages on Form W-2, Wage and Tax Statement, and deduct them as wages on the appropriate line of your tax return. 10 40 easy If you make a single payment to your employees and it includes both wages and an expense reimbursement, you must specify the amount of the reimbursement and report it accordingly. 10 40 easy See Table 11-1 , Reporting Reimbursements. 10 40 easy Accountable Plans An accountable plan requires your employees to meet all of the following requirements. 10 40 easy Each employee must: Have paid or incurred deductible expenses while performing services as your employee, Adequately account to you for these expenses within a reasonable period of time, and Return any excess reimbursement or allowance within a reasonable period of time. 10 40 easy An arrangement under which you advance money to employees is treated as meeting (3) above only if the following requirements are also met. 10 40 easy The advance is reasonably calculated not to exceed the amount of anticipated expenses. 10 40 easy You make the advance within a reasonable period of time of your employee paying or incurring the expense. 10 40 easy If any expenses reimbursed under this arrangement are not substantiated, or an excess reimbursement is not returned within a reasonable period of time by an employee, you cannot treat these expenses as reimbursed under an accountable plan. 10 40 easy Instead, treat the reimbursed expenses as paid under a nonaccountable plan, discussed later. 10 40 easy Adequate accounting. 10 40 easy   Your employees must adequately account to you for their travel, meals, and entertainment expenses. 10 40 easy They must give you documentary evidence of their travel, mileage, and other employee business expenses. 10 40 easy This evidence should include items such as receipts, along with either a statement of expenses, an account book, a day-planner, or similar record in which the employee entered each expense at or near the time the expense was incurred. 10 40 easy Excess reimbursement or allowance. 10 40 easy   An excess reimbursement or allowance is any amount you pay to an employee that is more than the business-related expenses for which the employee adequately accounted. 10 40 easy The employee must return any excess reimbursement or other expense allowance to you within a reasonable period of time. 10 40 easy Reasonable period of time. 10 40 easy   A reasonable period of time depends on the facts and circumstances. 10 40 easy Generally, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. 10 40 easy You give an advance within 30 days of the time the employee pays or incurs the expense. 10 40 easy Your employees adequately account for their expenses within 60 days after the expenses were paid or incurred. 10 40 easy Your employees return any excess reimbursement within 120 days after the expenses were paid or incurred. 10 40 easy You give a periodic statement (at least quarterly) to your employees that asks them to either return or adequately account for outstanding advances and they comply within 120 days of the date of the statement. 10 40 easy How to deduct. 10 40 easy   You can claim a deduction for travel, meals, and entertainment expenses if you reimburse your employees for these expenses under an accountable plan. 10 40 easy Generally, the amount you can deduct for meals and entertainment is subject to a 50% limit, discussed later. 10 40 easy If you are a sole proprietor, or are filing as a single member limited liability company, deduct the travel reimbursement on line 24a and the deductible part of the meals and entertainment reimbursement on line 24b, Schedule C (Form 1040) or line 2, Schedule C-EZ (Form 1040). 10 40 easy   If you are filing an income tax return for a corporation, include the reimbursement on the Other deductions line of Form 1120, U. 10 40 easy S. 10 40 easy Corporation Income Tax Return. 10 40 easy If you are filing any other business income tax return, such as a partnership or S corporation return, deduct the reimbursement on the appropriate line of the return as provided in the instructions for that return. 10 40 easy Table 11-1. 10 40 easy Reporting Reimbursements IF the type of reimbursement (or other expense allowance) arrangement is under THEN the employer reports on Form W-2 An accountable plan with: Actual expense reimbursement:  Adequate accounting made and excess returned No amount. 10 40 easy Actual expense reimbursement:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. 10 40 easy Per diem or mileage allowance up to the federal rate:  Adequate accounting made and excess returned No amount. 10 40 easy Per diem or mileage allowance up to the federal rate:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. 10 40 easy The amount up to the federal rate is reported only in box 12—it is not reported in box 1. 10 40 easy Per diem or mileage allowance exceeds the federal rate:  Adequate accounting made up to the federal rate only and excess not returned The excess amount as wages in box 1. 10 40 easy The amount up to the federal rate is reported only in box 12—it is not reported in box 1. 10 40 easy A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan The entire amount as wages in box 1. 10 40 easy No reimbursement plan The entire amount as wages in box 1. 10 40 easy Per Diem and Car Allowances You can reimburse your employees under an accountable plan based on travel days, miles, or some other fixed allowance. 10 40 easy In these cases, your employee is considered to have accounted to you for the amount of the expense that does not exceed the rates established by the federal government. 10 40 easy Your employee must actually substantiate to you the other elements of the expense, such as time, place, and business purpose. 10 40 easy Federal rate. 10 40 easy   The federal rate can be figured using any one of the following methods. 10 40 easy For car expenses: The standard mileage rate. 10 40 easy A fixed and variable rate (FAVR). 10 40 easy For per diem amounts: The regular federal per diem rate. 10 40 easy The standard meal allowance. 10 40 easy The high-low rate. 10 40 easy Car allowance. 10 40 easy   Your employee is considered to have accounted to you for car expenses that do not exceed the standard mileage rate. 10 40 easy Beginning in 2013, the standard business mileage rate is 56. 10 40 easy 5 cents per mile. 10 40 easy   You can choose to reimburse your employees using a fixed and variable rate (FAVR) allowance. 10 40 easy This is an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your employees' variable operating costs (such as gas, oil, etc. 10 40 easy ) plus a flat amount to cover your employees' fixed costs (such as depreciation, insurance, etc. 10 40 easy ). 10 40 easy For information on using a FAVR allowance, see Revenue Procedure 2010-51, available at www. 10 40 easy irs. 10 40 easy gov/irb/2010-51_IRB/ar14. 10 40 easy html and Notice 2012-72, available at www. 10 40 easy irs. 10 40 easy gov/irb/2012-50_IRB/ar10. 10 40 easy html. 10 40 easy Per diem allowance. 10 40 easy   If your employee actually substantiates to you the other elements (discussed earlier) of the expenses reimbursed using the per diem allowance, how you report and deduct the allowance depends on whether the allowance is for lodging and meal expenses or for meal expenses only and whether the allowance is more than the federal rate. 10 40 easy Regular federal per diem rate. 10 40 easy   The regular federal per diem rate is the highest amount the federal government will pay to its employees while away from home on travel. 10 40 easy It has two components: Lodging expense, and Meal and incidental expense (M&IE). 10 40 easy The rates are different for different locations. 10 40 easy Publication 1542 lists the rates in the continental United States. 10 40 easy Standard meal allowance. 10 40 easy   The federal rate for meal and incidental expenses (M&IE) is the standard meal allowance. 10 40 easy You can pay only an M&IE allowance to employees who travel away from home if: You pay the employee for actual expenses for lodging based on receipts submitted to you, You provide for the lodging, You pay for the actual expense of the lodging directly to the provider, You do not have a reasonable belief that lodging expenses were incurred by the employee, or The allowance is computed on a basis similar to that used in computing the employee's wages (that is, number of hours worked or miles traveled). 10 40 easy Internet access. 10 40 easy    Per diem rates are available on the Internet. 10 40 easy You can access per diem rates at www. 10 40 easy gsa. 10 40 easy gov/perdiemrates. 10 40 easy High-low method. 10 40 easy   This is a simplified method of computing the federal per diem rate for travel within the continental United States. 10 40 easy It eliminates the need to keep a current list of the per diem rate for each city. 10 40 easy   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 ($65 for M&IE) for certain high-cost locations. 10 40 easy All other areas have a per diem amount of $163 ($52 for M&IE). 10 40 easy The high-cost locations eligible for the higher per diem amount under the high-low method are listed in Publication 1542. 10 40 easy   Effective October 1, 2013, the per diem rate for high-cost locations increased to $251 ($65 for M&IE). 10 40 easy The rate for all other locations increased to $170 ($52 for M&IE). 10 40 easy For October, November, and December 2013, you can either continue to use the rates described in the preceding paragraph or change to the new rates. 10 40 easy However, you must use the same rate for all employees reimbursed under the high-low method. 10 40 easy   For more information about the high-low method, see Notice 2013-65, available at www. 10 40 easy irs. 10 40 easy gov/irb/2013-44_IRB/ar13. 10 40 easy html. 10 40 easy See Publication 1542 (available on the Internet at IRS. 10 40 easy gov) for the current per diem rates for all locations. 10 40 easy Reporting per diem and car allowances. 10 40 easy   The following discussion explains how to report per diem and car allowances. 10 40 easy The manner in which you report them depends on how the allowance compares to the federal rate. 10 40 easy See Table 11-1. 10 40 easy Allowance less than or equal to the federal rate. 10 40 easy   If your allowance for the employee is less than or equal to the appropriate federal rate, that allowance is not included as part of the employee's pay in box 1 of the employee's Form W-2. 10 40 easy Deduct the allowance as travel expenses (including meals that may be subject to the 50% limit, discussed later). 10 40 easy See How to deduct under Accountable Plans, earlier. 10 40 easy Allowance more than the federal rate. 10 40 easy   If your employee's allowance is more than the appropriate federal rate, you must report the allowance as two separate items. 10 40 easy   Include the allowance amount up to the federal rate in box 12 (code L) of the employee's Form W-2. 10 40 easy Deduct it as travel expenses (as explained above). 10 40 easy This part of the allowance is treated as reimbursed under an accountable plan. 10 40 easy   Include the amount that is more than the federal rate in box 1 (and in boxes 3 and 5 if they apply) of the employee's Form W-2. 10 40 easy Deduct it as wages subject to income tax withholding, social security, Medicare, and federal unemployment taxes. 10 40 easy This part of the allowance is treated as reimbursed under a nonaccountable plan as explained later under Nonaccountable Plans. 10 40 easy Meals and Entertainment Under an accountable plan, you can generally deduct only 50% of any otherwise deductible business-related meal and entertainment expenses you reimburse your employees. 10 40 easy The deduction limit applies even if you reimburse them for 100% of the expenses. 10 40 easy Application of the 50% limit. 10 40 easy   The 50% deduction limit applies to reimbursements you make to your employees for expenses they incur for meals while traveling away from home on business and for entertaining business customers at your place of business, a restaurant, or another location. 10 40 easy It applies to expenses incurred at a business convention or reception, business meeting, or business luncheon at a club. 10 40 easy The deduction limit may also apply to meals you furnish on your premises to your employees. 10 40 easy Related expenses. 10 40 easy   Taxes and tips relating to a meal or entertainment activity you reimburse to your employee under an accountable plan are included in the amount subject to the 50% limit. 10 40 easy Reimbursements you make for expenses, such as cover charges for admission to a nightclub, rent paid for a room to hold a dinner or cocktail party, or the amount you pay for parking at a sports arena, are all subject to the 50% limit. 10 40 easy However, the cost of transportation to and from an otherwise allowable business meal or a business-related entertainment activity is not subject to the 50% limit. 10 40 easy Amount subject to 50% limit. 10 40 easy   If you provide your employees with a per diem allowance only for meal and incidental expenses, the amount treated as an expense for food and beverages is the lesser of the following. 10 40 easy The per diem allowance. 10 40 easy The federal rate for M&IE. 10 40 easy   If you provide your employees with a per diem allowance that covers lodging, meals, and incidental expenses, you must treat an amount equal to the federal M&IE rate for the area of travel as an expense for food and beverages. 10 40 easy If the per diem allowance you provide is less than the federal per diem rate for the area of travel, you can treat 40% of the per diem allowance as the amount for food and beverages. 10 40 easy Meal expenses when subject to “hours of service” limits. 10 40 easy   You can deduct 80% of the cost of reimbursed meals your employees consume while away from their tax home on business during, or incident to, any period subject to the Department of Transportation's “hours of service” limits. 10 40 easy   See Publication 463 for a detailed discussion of individuals subject to the Department of Transportation's “hours of service” limits. 10 40 easy De minimis (minimal) fringe benefit. 10 40 easy   The 50% limit does not apply to an expense for food or beverage that is excluded from the gross income of an employee because it is a de minimis fringe benefit. 10 40 easy See Publication 15-B for additional information on de minimis fringe benefits. 10 40 easy Company cafeteria or executive dining room. 10 40 easy   The cost of food and beverages you provide primarily to your employees on your business premises is deductible. 10 40 easy This includes the cost of maintaining the facilities for providing the food and beverages. 10 40 easy These expenses are subject to the 50% limit unless they qualify as a de minimis fringe benefit, as just discussed, or unless they are compensation to your employees (explained later). 10 40 easy Employee activities. 10 40 easy   The expense of providing recreational, social, or similar activities (including the use of a facility) for your employees is deductible and is not subject to the 50% limit. 10 40 easy The benefit must be primarily for your employees who are not highly compensated. 10 40 easy   For this purpose, a highly compensated employee is an employee who meets either of the following requirements. 10 40 easy Owned a 10% or more interest in the business during the year or the preceding year. 10 40 easy An employee is treated as owning any interest owned by his or her brother, sister, spouse, ancestors, and lineal descendants. 10 40 easy Received more than $115,000 in pay for the preceding year. 10 40 easy You can choose to include only employees who were also in the top 20% of employees when ranked by pay for the preceding year. 10 40 easy   For example, the expenses for food, beverages, and entertainment for a company-wide picnic are not subject to the 50% limit. 10 40 easy Meals or entertainment treated as compensation. 10 40 easy   The 50% limit does not apply to either of the following. 10 40 easy Expenses for meals or entertainment that you treat as: Compensation to an employee who was the recipient of the meals or entertainment, and Wages subject to withholding of federal income tax. 10 40 easy Expenses for meals or entertainment if: A recipient of the meals or entertainment who is not your employee has to include the expenses in gross income as compensation for services or as a prize or award, and You include that amount on a Form 1099 issued to the recipient, if a Form 1099 is required. 10 40 easy Sales of meals or entertainment. 10 40 easy   You can deduct the cost of meals or entertainment (including the use of facilities) you sell to the public. 10 40 easy For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is a business expense that is fully deductible. 10 40 easy The 50% limit does not apply to this expense. 10 40 easy Providing meals or entertainment to general public to promote goodwill. 10 40 easy   You can deduct the cost of providing meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. 10 40 easy The 50% limit does not apply to this expense. 10 40 easy Director, stockholder, or employee meetings. 10 40 easy   You can deduct entertainment expenses directly related to business meetings of your employees, partners, stockholders, agents, or directors. 10 40 easy You can provide some minor social activities, but the main purpose of the meeting must be your company's business. 10 40 easy These expenses are subject to the 50% limit. 10 40 easy Trade association meetings. 10 40 easy   You can deduct expenses directly related to and necessary for attending business meetings or conventions of certain tax-exempt organizations. 10 40 easy These organizations include business leagues, chambers of commerce, real estate boards, and trade and professional associations. 10 40 easy Nonaccountable Plans A nonaccountable plan is an arrangement that does not meet the requirements for an accountable plan. 10 40 easy All amounts paid, or treated as paid, under a nonaccountable plan are reported as wages on Form W-2. 10 40 easy The payments are subject to income tax withholding, social security, Medicare, and federal unemployment taxes. 10 40 easy You can deduct the reimbursement as compensation or wages only to the extent it meets the deductibility tests for employees' pay in chapter 2. 10 40 easy Deduct the allowable amount as compensation or wages on the appropriate line of your income tax return, as provided in its instructions. 10 40 easy Miscellaneous Expenses In addition to travel, meal, and entertainment expenses, there are other expenses you can deduct. 10 40 easy Advertising expenses. 10 40 easy   You generally can deduct reasonable advertising expenses that are directly related to your business activities. 10 40 easy Generally, you cannot deduct amounts paid to influence legislation (i. 10 40 easy e. 10 40 easy , lobbying). 10 40 easy See Lobbying expenses , later. 10 40 easy   You can usually deduct as a business expense the cost of institutional or goodwill advertising to keep your name before the public if it relates to business you reasonably expect to gain in the future. 10 40 easy For example, the cost of advertising that encourages people to contribute to the Red Cross, to buy U. 10 40 easy S. 10 40 easy Savings Bonds, or to participate in similar causes is usually deductible. 10 40 easy Anticipated liabilities. 10 40 easy   Anticipated liabilities or reserves for anticipated liabilities are not deductible. 10 40 easy For example, assume you sold 1-year TV service contracts this year totaling $50,000. 10 40 easy From experience, you know you will have expenses of about $15,000 in the coming year for these contracts. 10 40 easy You cannot deduct any of the $15,000 this year by charging expenses to a reserve or liability account. 10 40 easy You can deduct your expenses only when you actually pay or accrue them, depending on your accounting method. 10 40 easy Bribes and kickbacks. 10 40 easy   Engaging in the payment of bribes or kickbacks is a serious criminal matter. 10 40 easy Such activity could result in criminal prosecution. 10 40 easy Any payments that appear to have been made, either directly or indirectly, to an official or employee of any government or an agency or instrumentality of any government are not deductible for tax purposes and are in violation of the law. 10 40 easy   Payments paid directly or indirectly to a person in violation of any federal or state law (but only if that state law is generally enforced, defined below) that provides for a criminal penalty or for the loss of a license or privilege to engage in a trade or business are also not allowed as a deduction for tax purposes. 10 40 easy Meaning of “generally enforced. 10 40 easy ”   A state law is considered generally enforced unless it is never enforced or enforced only for infamous persons or persons whose violations are extraordinarily flagrant. 10 40 easy For example, a state law is generally enforced unless proper reporting of a violation of the law results in enforcement only under unusual circumstances. 10 40 easy Kickbacks. 10 40 easy   A kickback is a payment for referring a client, patient, or customer. 10 40 easy The common kickback situation occurs when money or property is given to someone as payment for influencing a third party to purchase from, use the services of, or otherwise deal with the person who pays the kickback. 10 40 easy In many cases, the person whose business is being sought or enjoyed by the person who pays the kickback is not aware of the payment. 10 40 easy   For example, the Yard Corporation is in the business of repairing ships. 10 40 easy It returns 10% of the repair bills as kickbacks to the captains and chief officers of the vessels it repairs. 10 40 easy Although this practice is considered an ordinary and necessary expense of getting business, it is clearly a violation of a state law that is generally enforced. 10 40 easy These expenditures are not deductible for tax purposes, whether or not the owners of the shipyard are subsequently prosecuted. 10 40 easy Form 1099-MISC. 10 40 easy   It does not matter whether any kickbacks paid during the tax year are deductible on your income tax return in regards to information reporting. 10 40 easy See Form 1099-MISC for more information. 10 40 easy Car and truck expenses. 10 40 easy   The costs of operating a car, truck, or other vehicle in your business are deductible. 10 40 easy For more information on how to figure your deduction, see Publication 463. 10 40 easy Charitable contributions. 10 40 easy   Cash payments to an organization, charitable or otherwise, may be deductible as business expenses if the payments are not charitable contributions or gifts and are directly related to your business. 10 40 easy If the payments are charitable contributions or gifts, you cannot deduct them as business expenses. 10 40 easy However, corporations (other than S corporations) can deduct charitable contributions on their income tax returns, subject to limitations. 10 40 easy See the Instructions for Form 1120 for more information. 10 40 easy Sole proprietors, partners in a partnership, or shareholders in an S corporation may be able to deduct charitable contributions made by their business on Schedule A (Form 1040). 10 40 easy Example. 10 40 easy You paid $15 to a local church for a half-page ad in a program for a concert it is sponsoring. 10 40 easy The purpose of the ad was to encourage readers to buy your products. 10 40 easy Your payment is not a charitable contribution. 10 40 easy You can deduct it as an advertising expense. 10 40 easy Example. 10 40 easy You made a $100,000 donation to a committee organized by the local Chamber of Commerce to bring a convention to your city, intended to increase business activity, including yours. 10 40 easy Your payment is not a charitable contribution. 10 40 easy You can deduct it as a business expense. 10 40 easy See Publication 526 for a discussion of donated inventory, including capital gain property. 10 40 easy Club dues and membership fees. 10 40 easy   Generally, you cannot deduct amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or any other social purpose. 10 40 easy This includes country clubs, golf and athletic clubs, hotel clubs, sporting clubs, airline clubs, and clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. 10 40 easy Exception. 10 40 easy   The following organizations are not treated as clubs organized for business, pleasure, recreation, or other social purpose unless one of the main purposes is to conduct entertainment activities for members or their guests or to provide members or their guests with access to entertainment facilities. 10 40 easy Boards of trade. 10 40 easy Business leagues. 10 40 easy Chambers of commerce. 10 40 easy Civic or public service organizations. 10 40 easy Professional organizations such as bar associations and medical associations. 10 40 easy Real estate boards. 10 40 easy Trade associations. 10 40 easy Credit card convenience fees. 10 40 easy   Credit card companies charge a fee to businesses who accept their cards. 10 40 easy This fee when paid or incurred by the business can be deducted as a business expense. 10 40 easy Damages recovered. 10 40 easy   Special rules apply to compensation you receive for damages sustained as a result of patent infringement, breach of contract or fiduciary duty, or antitrust violations. 10 40 easy You must include this compensation in your income. 10 40 easy However, you may be able to take a special deduction. 10 40 easy The deduction applies only to amounts recovered for actual economic injury, not any additional amount. 10 40 easy The deduction is the smaller of the following. 10 40 easy The amount you received or accrued for damages in the tax year reduced by the amount you paid or incurred in the year to recover that amount. 10 40 easy Your losses from the injury you have not deducted. 10 40 easy Demolition expenses or losses. 10 40 easy   Amounts paid or incurred to demolish a structure are not deductible. 10 40 easy These amounts are added to the basis of the land where the demolished structure was located. 10 40 easy Any loss for the remaining undepreciated basis of a demolished structure would not be recognized until the property is disposed of. 10 40 easy Education expenses. 10 40 easy   Ordinary and necessary expenses paid for the cost of the education and training of your employees are deductible. 10 40 easy See Education Expenses in chapter 2. 10 40 easy   You can also deduct the cost of your own education (including certain related travel) related to your trade or business. 10 40 easy You must be able to show the education maintains or improves skills required in your trade or business, or that it is required by law or regulations, for keeping your license to practice, status, or job. 10 40 easy For example, an attorney can deduct the cost of attending Continuing Legal Education (CLE) classes that are required by the state bar association to maintain his or her license to practice law. 10 40 easy   Education expenses you incur to meet the minimum requirements of your present trade or business, or those that qualify you for a new trade or business, are not deductible. 10 40 easy This is true even if the education maintains or improves skills presently required in your business. 10 40 easy For more information on education expenses, see Publication 970. 10 40 easy Franchise, trademark, trade name. 10 40 easy   If you buy a franchise, trademark, or trade name, you can deduct the amount you pay or incur as a business expense only if your payments are part of a series of payments that are: Contingent on productivity, use, or disposition of the item, Payable at least annually for the entire term of the transfer agreement, and Substantially equal in amount (or payable under a fixed formula). 10 40 easy   When determining the term of the transfer agreement, include all renewal options and any other period for which you and the transferrer reasonably expect the agreement to be renewed. 10 40 easy   A franchise includes an agreement that gives one of the parties to the agreement the right to distribute, sell, or provide goods, services, or facilities within a specified area. 10 40 easy Impairment-related expenses. 10 40 easy   If you are disabled, you can deduct expenses necessary for you to be able to work (impairment-related expenses) as a business expense, rather than as a medical expense. 10 40 easy   You are disabled if you have either of the following. 10 40 easy A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed. 10 40 easy A physical or mental impairment that substantially limits one or more of your major life activities. 10 40 easy   The expense qualifies as a business expense if all the following apply. 10 40 easy Your work clearly requires the expense for you to satisfactorily perform that work. 10 40 easy The goods or services purchased are clearly not needed or used, other than incidentally, in your personal activities. 10 40 easy Their treatment is not specifically provided for under other tax law provisions. 10 40 easy Example. 10 40 easy You are blind. 10 40 easy You must use a reader to do your work, both at and away from your place of work. 10 40 easy The reader's services are only for your work. 10 40 easy You can deduct your expenses for the reader as a business expense. 10 40 easy Internet-related expenses. 10 40 easy   Generally, you can deduct internet-related expenses including domain registrations fees and webmaster consulting costs. 10 40 easy If you are starting a business you may have to amortize these expenses as start-up costs. 10 40 easy For more information about amortizing start-up and organizational costs, see chapter 8. 10 40 easy Interview expense allowances. 10 40 easy   Reimbursements you make to job candidates for transportation or other expenses related to interviews for possible employment are not wages. 10 40 easy You can deduct the reimbursements as a business expense. 10 40 easy However, expenses for food, beverages, and entertainment are subject to the 50% limit discussed earlier under Meals and Entertainment. 10 40 easy Legal and professional fees. 10 40 easy   Fees charged by accountants and attorneys that are ordinary and necessary expenses directly related to operating your business are deductible as business expenses. 10 40 easy However, usually legal fees you pay to acquire business assets are not deductible. 10 40 easy These costs are added to the basis of the property. 10 40 easy   Fees that include payments for work of a personal nature (such as drafting a will, or damages arising from a personal injury) are not allowed as a business deduction on Schedule C or C-EZ. 10 40 easy If the invoice includes both business and personal charges, compute the business portion as follows: multiply the total amount of the bill by a fraction, the numerator of which is the amount attributable to business matters, the denominator of which is the total amount paid. 10 40 easy The result is the portion of the invoice attributable to business expenses. 10 40 easy The portion attributable to personal matters is the difference between the total amount and the business portion (computed above). 10 40 easy   Legal fees relating to personal tax advice may be deductible on Schedule A (Form 1040), if you itemize deductions. 10 40 easy However, the deduction is subject to the 2% limitation on miscellaneous itemized deductions. 10 40 easy See Publication 529, Miscellaneous Deductions. 10 40 easy Tax preparation fees. 10 40 easy   The cost of hiring a tax professional, such as a C. 10 40 easy P. 10 40 easy A. 10 40 easy , to prepare that part of your tax return relating to your business as a sole proprietor is deductible on Schedule C or Schedule C-EZ. 10 40 easy Any remaining cost may be deductible on Schedule A (Form 1040) if you itemize deductions. 10 40 easy   You can also claim a business deduction for amounts paid or incurred in resolving asserted tax deficiencies for your business operated as a sole proprietor. 10 40 easy Licenses and regulatory fees. 10 40 easy   Licenses and regulatory fees for your trade or business paid annually to state or local governments generally are deductible. 10 40 easy Some licenses and fees may have to be amortized. 10 40 easy See chapter 8 for more information. 10 40 easy Lobbying expenses. 10 40 easy   Generally, lobbying expenses are not deductible. 10 40 easy Lobbying expenses include amounts paid or incurred for any of the following activities. 10 40 easy Influencing legislation. 10 40 easy Participating in or intervening in any political campaign for, or against, any candidate for public office. 10 40 easy Attempting to influence the general public, or segments of the public, about elections, legislative matters, or referendums. 10 40 easy Communicating directly with covered executive branch officials (defined later) in any attempt to influence the official actions or positions of those officials. 10 40 easy Researching, preparing, planning, or coordinating any of the preceding activities. 10 40 easy   Your expenses for influencing legislation and communicating directly with a covered executive branch official include a portion of your labor costs and general and administrative costs of your business. 10 40 easy For information on making this allocation, see section 1. 10 40 easy 162-28 of the regulations. 10 40 easy   You cannot claim a charitable or business expense deduction for amounts paid to an organization if both of the following apply. 10 40 easy The organization conducts lobbying activities on matters of direct financial interest to your business. 10 40 easy A principal purpose of your contribution is to avoid the rules discussed earlier that prohibit a business deduction for lobbying expenses. 10 40 easy   If a tax-exempt organization, other than a section 501(c)(3) organization, provides you with a notice on the part of dues that is allocable to nondeductible lobbying and political expenses, you cannot deduct that part of the dues. 10 40 easy Covered executive branch official. 10 40 easy   For purposes of this discussion, a covered executive branch official is any of the following. 10 40 easy The President. 10 40 easy The Vice President. 10 40 easy Any officer or employee of the White House Office of the Executive Office of the President and the two most senior level officers of each of the other agencies in the Executive Office. 10 40 easy Any individual who: Is serving in a position in Level I of the Executive Schedule under section 5312 of title 5, United States Code, Has been designated by the President as having Cabinet-level status, or Is an immediate deputy of an individual listed in item (a) or (b). 10 40 easy Exceptions to denial of deduction. 10 40 easy   The general denial of the deduction does not apply to the following. 10 40 easy Expenses of appearing before, or communicating with, any committee or member of any local council or similar governing body concerning its legislation (local legislation) if the legislation is of direct interest to you or to you and an organization of which you are a member. 10 40 easy An Indian tribal government is treated as a local council or similar governing body. 10 40 easy Any in-house expenses for influencing legislation and communicating directly with a covered executive branch official if those expenses for the tax year do not exceed $2,000 (excluding overhead expenses). 10 40 easy Expenses incurred by taxpayers engaged in the trade or business of lobbying (professional lobbyists) on behalf of another person (but does apply to payments by the other person to the lobbyist for lobbying activities). 10 40 easy Moving machinery. 10 40 easy   Generally, the cost of moving machinery from one city to another is a deductible expense. 10 40 easy So is the cost of moving machinery from one plant to another, or from one part of your plant to another. 10 40 easy You can deduct the cost of installing the machinery in the new location. 10 40 easy However, you must capitalize the costs of installing or moving newly purchased machinery. 10 40 easy Outplacement services. 10 40 easy   The costs of outplacement services you provide to your employees to help them find new employment, such as career counseling, résumé assistance, skills assessment, etc. 10 40 easy are deductible. 10 40 easy   The costs of outplacement services may cover more than one deduction category. 10 40 easy For example, deduct as a utilities expense the cost of telephone calls made under this service and deduct as rental expense the cost of renting machinery and equipment for this service. 10 40 easy   For information on whether the value of outplacement services is includable in your employees' income, see Publication 15-B. 10 40 easy Penalties and fines. 10 40 easy   Penalties paid for late performance or nonperformance of a contract are generally deductible. 10 40 easy For instance, you own and operate a construction company. 10 40 easy Under a contract, you are to finish construction of a building by a certain date. 10 40 easy Due to construction delays, the building is not completed and ready for occupancy on the date stipulated in the contract. 10 40 easy You are now required to pay an additional amount for each day that completion is delayed beyond the completion date stipulated in the contract. 10 40 easy These additional costs are deductible business expenses. 10 40 easy   On the other hand, penalties or fines paid to any government agency or instrumentality because of a violation of any law are not deductible. 10 40 easy These fines or penalties include the following amounts. 10 40 easy Paid because of a conviction for a crime or after a plea of guilty or no contest in a criminal proceeding. 10 40 easy Paid as a penalty imposed by federal, state, or local law in a civil action, including certain additions to tax and additional amounts and assessable penalties imposed by the Internal Revenue Code. 10 40 easy Paid in settlement of actual or possible liability for a fine or penalty, whether civil or criminal. 10 40 easy Forfeited as collateral posted for a proceeding that could result in a fine or penalty. 10 40 easy   Examples of nondeductible penalties and fines include the following. 10 40 easy Fines for violating city housing codes. 10 40 easy Fines paid by truckers for violating state maximum highway weight laws. 10 40 easy Fines for violating air quality laws. 10 40 easy Civil penalties for violating federal laws regarding mining safety standards and discharges into navigable waters. 10 40 easy   A fine or penalty does not include any of the following. 10 40 easy Legal fees and related expenses to defend yourself in a prosecution or civil action for a violation of the law imposing the fine or civil penalty. 10 40 easy Court costs or stenographic and printing charges. 10 40 easy Compensatory damages paid to a government. 10 40 easy Political contributions. 10 40 easy   Contributions or gifts paid to political parties or candidates are not deductible. 10 40 easy In addition, expenses paid or incurred to take part in any political campaign of a candidate for public office are not deductible. 10 40 easy Indirect political contributions. 10 40 easy   You cannot deduct indirect political contributions and costs of taking part in political activities as business expenses. 10 40 easy Examples of nondeductible expenses include the following. 10 40 easy Advertising in a convention program of a political party, or in any other publication if any of the proceeds from the publication are for, or intended for, the use of a political party or candidate. 10 40 easy Admission to a dinner or program (including, but not limited to, galas, dances, film presentations, parties, and sporting events) if any of the proceeds from the function are for, or intended for, the use of a political party or candidate. 10 40 easy Admission to an inaugural ball, gala, parade, concert, or similar event if identified with a political party or candidate. 10 40 easy Repairs. 10 40 easy   The cost of repairing or improving property used in your trade or business is either a deductible or capital expense. 10 40 easy Routine maintenance that keeps your property in a normal efficient operating condition, but that does not materially increase the value or substantially prolong the useful life of the property, is deductible in the year that it is incurred. 10 40 easy Otherwise, the cost must be capitalized and depreciated. 10 40 easy See Form 4562 and its instructions for how to compute and claim the depreciation deduction. 10 40 easy   The cost of repairs includes the costs of labor, supplies, and certain other items. 10 40 easy The value of your own labor is not deductible. 10 40 easy Examples of repairs include: Reconditioning floors (but not replacement), Repainting the interior and exterior walls of a building, Cleaning and repairing roofs and gutters, and Fixing plumbing leaks (but not replacement of fixtures). 10 40 easy Repayments. 10 40 easy   If you had to repay an amount you included in your income in an earlier year, you may be able to deduct the amount repaid for the year in which you repaid it. 10 40 easy Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. 10 40 easy Type of deduction. 10 40 easy   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. 10 40 easy For instance, if you repay an amount you previously reported as a capital gain, deduct the repayment as a capital loss on Form 8949. 10 40 easy If you reported it as self-employment income, deduct it as a business deduction on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). 10 40 easy   If you reported the amount as wages, unemployment compensation, or other nonbusiness ordinary income, enter it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is subject to the 2% limitation. 10 40 easy However, if the repayment is over $3,000 and Method 1 (discussed later) applies, deduct it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is not subject to the 2% limitation. 10 40 easy Repayment—$3,000 or less. 10 40 easy   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. 10 40 easy Repayment—over $3,000. 10 40 easy   If the amount you repaid was more than $3,000, you can deduct the repayment, as described earlier. 10 40 easy However, you can instead choose to take a tax credit for the year of repayment if you included the income under a “claim of right. 10 40 easy ” This means that at the time you included the income, it appeared that you had an unrestricted right to it. 10 40 easy If you qualify for this choice, figure your tax under both methods and use the method that results in less tax. 10 40 easy Method 1. 10 40 easy   Figure your tax for 2013 claiming a deduction for the repaid amount. 10 40 easy Method 2. 10 40 easy   Figure your tax for 2013 claiming a credit for the repaid amount. 10 40 easy Follow these steps. 10 40 easy Figure your tax for 2013 without deducting the repaid amount. 10 40 easy Refigure your tax from the earlier year without including in income the amount you repaid in 2013. 10 40 easy Subtract the tax in (2) from the tax shown on your return for the earlier year. 10 40 easy This is the amount of your credit. 10 40 easy Subtract the answer in (3) from the tax for 2013 figured without the deduction (step 1). 10 40 easy   If Method 1 results in less tax, deduct the amount repaid as discussed earlier under Type of deduction. 10 40 easy   If Method 2 results in less tax, claim the credit on line 71 of Form 1040, and write “I. 10 40 easy R. 10 40 easy C. 10 40 easy 1341” next to line 71. 10 40 easy Example. 10 40 easy For 2012, you filed a return and reported your income on the cash method. 10 40 easy In 2013, you repaid $5,000 included in your 2012 gross income under a claim of right. 10 40 easy Your filing status in 2013 and 2012 is single. 10 40 easy Your income and tax for both years are as follows:   2012  With Income 2012  Without Income Taxable Income $15,000 $10,000 Tax $ 1,819 $ 1,069   2013  Without Deduction 2013  With Deduction Taxable Income $49,950 $44,950 Tax $8,423 $7,173 Your tax under Method 1 is $7,173. 10 40 easy Your tax under Method 2 is $7,673, figured as follows: Tax previously determined for 2012 $ 1,819 Less: Tax as refigured − 1,069 Decrease in 2012 tax $ 750 Regular tax liability for 2013 $8,423 Less: Decrease in 2012 tax − 750 Refigured tax for 2013 $ 7,673 Because you pay less tax under Method 1, you should take a deduction for the repayment in 2013. 10 40 easy Repayment does not apply. 10 40 easy   This discussion does not apply to the following. 10 40 easy Deductions for bad debts. 10 40 easy Deductions from sales to customers, such as returns and allowances, and similar items. 10 40 easy Deductions for legal and other expenses of contesting the repayment. 10 40 easy Year of deduction (or credit). 10 40 easy   If you use the cash method of accounting, you can take the deduction (or credit, if applicable) for the tax year in which you actually make the repayment. 10 40 easy If you use any other accounting method, you can deduct the repayment or claim a credit for it only for the tax year in which it is a proper deduction under your accounting method. 10 40 easy For example, if you use the accrual method, you are entitled to the deduction or credit in the tax year in which the obligation for the repayment accrues. 10 40 easy Subscriptions. 10 40 easy   Subscriptions to professional, technical, and trade journals that deal with your business field are deductible. 10 40 easy Supplies and materials. 10 40 easy   Unless you have deducted the cost in any earlier year, you generally can deduct the cost of materials and supplies actually consumed and used during the tax year. 10 40 easy   If you keep incidental materials and supplies on hand, you can deduct the cost of the incidental materials and supplies you bought during the tax year if all the following requirements are met. 10 40 easy You do not keep a record of when they are used. 10 40 easy You do not take an inventory of the amount on hand at the beginning and end of the tax year. 10 40 easy This method does not distort your income. 10 40 easy   You can also deduct the cost of books, professional instruments, equipment, etc. 10 40 easy , if you normally use them within a year. 10 40 easy However, if the usefulness of these items extends substantially beyond the year they are placed in service, you generally must recover their costs through depreciation. 10 40 easy For more information regarding depreciation see Publication 946, How To Depreciate Property. 10 40 easy Utilities. 10 40 easy   Business expenses for heat, lights, power, telephone service, and water and sewerage are deductible. 10 40 easy However, any part due to personal use is not deductible. 10 40 easy Telephone. 10 40 easy   You cannot deduct the cost of basic local telephone service (including any taxes) for the first telephone line you have in your home, even if you have an office in your home. 10 40 easy However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. 10 40 easy Prev  Up  Next   Home   More Online Publications
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The 10 40 Easy

10 40 easy Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. 10 40 easy irs. 10 40 easy gov/pub179. 10 40 easy Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. 10 40 easy  La tasa de contribución para el Seguro Social permanece en 6. 10 40 easy 2% tanto para el empleado como para el patrono. 10 40 easy La base límite de salario para el Seguro Social es $117,000. 10 40 easy La tasa de la contribución al Medicare es 1. 10 40 easy 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. 10 40 easy No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. 10 40 easy Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. 10 40 easy Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. 10 40 easy Cambio de parte responsable. 10 40 easy  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. 10 40 easy El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. 10 40 easy Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. 10 40 easy Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). 10 40 easy Matrimonio entre personas del mismo sexo. 10 40 easy . 10 40 easy  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. 10 40 easy Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. 10 40 easy irs. 10 40 easy gov/irb/2013-38_IRB/ar07. 10 40 easy html. 10 40 easy El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. 10 40 easy El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. 10 40 easy irs. 10 40 easy gov/irb/2013-44_IRB/ar10. 10 40 easy html. 10 40 easy Recordatorios Retención de la Contribución Adicional al Medicare. 10 40 easy  Además de la retención de la contribución Medicare de 1. 10 40 easy 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. 10 40 easy 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. 10 40 easy Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. 10 40 easy Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. 10 40 easy La Contribución Adicional al Medicare sólo se le impone al empleado. 10 40 easy No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. 10 40 easy Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. 10 40 easy Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. 10 40 easy Para más información, sobre la Contribución Adicional al Medicare visite IRS. 10 40 easy gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). 10 40 easy La información está disponible en inglés. 10 40 easy El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. 10 40 easy . 10 40 easy  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. 10 40 easy Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. 10 40 easy Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. 10 40 easy Si desea más información, visite IRS. 10 40 easy gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). 10 40 easy La información está disponible en inglés. 10 40 easy Externalización de las obligaciones de la nómina. 10 40 easy . 10 40 easy  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. 10 40 easy El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. 10 40 easy Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. 10 40 easy gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. 10 40 easy Dicha información está disponible en inglés. 10 40 easy El crédito de asistencia para las primas COBRA. 10 40 easy  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. 10 40 easy Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. 10 40 easy Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. 10 40 easy El Formulario 944-PR está descontinuado. 10 40 easy  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. 10 40 easy A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. 10 40 easy Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). 10 40 easy Para más información, consulte las Instrucciones para el Formulario 944(SP). 10 40 easy Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. 10 40 easy O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). 10 40 easy Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. 10 40 easy Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. 10 40 easy Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. 10 40 easy Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). 10 40 easy  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). 10 40 easy Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. 10 40 easy Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). 10 40 easy Cambio de dirección. 10 40 easy . 10 40 easy  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. 10 40 easy No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. 10 40 easy Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. 10 40 easy  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. 10 40 easy Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). 10 40 easy Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. 10 40 easy El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. 10 40 easy Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. 10 40 easy Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. 10 40 easy Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. 10 40 easy eftps. 10 40 easy gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). 10 40 easy Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. 10 40 easy Radicación y pago por medios electrónicos. 10 40 easy  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. 10 40 easy Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. 10 40 easy Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. 10 40 easy Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. 10 40 easy No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. 10 40 easy Visite el sitio web del IRS www. 10 40 easy irs. 10 40 easy gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. 10 40 easy Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. 10 40 easy irs. 10 40 easy gov/e-pay. 10 40 easy Se le podría cobrar un cargo por radicar electrónicamente. 10 40 easy Para EFTPS, visite www. 10 40 easy eftps. 10 40 easy gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. 10 40 easy Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. 10 40 easy hacienda. 10 40 easy gobierno. 10 40 easy pr. 10 40 easy Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. 10 40 easy Si no provee un EIN válido, la planilla o pago no se tramitará. 10 40 easy Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. 10 40 easy Pagos con tarjeta de crédito o débito. 10 40 easy  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. 10 40 easy irs. 10 40 easy gov/e-pay. 10 40 easy No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. 10 40 easy Contratación de empleados nuevos. 10 40 easy  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. 10 40 easy Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. 10 40 easy Vea el apartado 4 . 10 40 easy Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. 10 40 easy . 10 40 easy  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. 10 40 easy En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. 10 40 easy Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. 10 40 easy Solicitud de un número de identificación patronal en línea (EIN). 10 40 easy  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. 10 40 easy gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). 10 40 easy La información está provista en inglés. 10 40 easy Pagos rechazados. 10 40 easy  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. 10 40 easy Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. 10 40 easy Sin embargo, la penalidad en pagos rechazados de $24. 10 40 easy 99 o menos es igual a la cantidad del pago. 10 40 easy Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). 10 40 easy Remuneración pagada a trabajadores agrícolas con visa H-2A. 10 40 easy  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. 10 40 easy Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. 10 40 easy Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. 10 40 easy Servicios de entrega privados. 10 40 easy  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. 10 40 easy La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. 10 40 easy Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. 10 40 easy United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 10 40 easy M. 10 40 easy , UPS Worldwide Express Plus y UPS Worldwide Express. 10 40 easy Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. 10 40 easy gov y escriba “private delivery service” en la casilla Search (Buscar). 10 40 easy La información está disponible en inglés. 10 40 easy El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. 10 40 easy Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. 10 40 easy Usted tiene que utilizar el Servicio Postal de los EE. 10 40 easy UU. 10 40 easy para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. 10 40 easy Mantenimiento de récords. 10 40 easy  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. 10 40 easy Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. 10 40 easy No se ha establecido ninguna manera especial de llevar estos récords. 10 40 easy Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . 10 40 easy Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. 10 40 easy Vea Líder de cuadrilla, en el apartado 1 . 10 40 easy Comentarios y sugerencias. 10 40 easy  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. 10 40 easy Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 10 40 easy NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. 10 40 easy Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. 10 40 easy También, puede enviarnos comentarios a través de la página www. 10 40 easy irs. 10 40 easy gov/formspubs. 10 40 easy Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. 10 40 easy Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. 10 40 easy Fotografías de niños desaparecidos. 10 40 easy  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). 10 40 easy Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. 10 40 easy Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). 10 40 easy Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. 10 40 easy Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. 10 40 easy Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. 10 40 easy Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. 10 40 easy Vea el tema Servicios de entrega privados en Recordatorios. 10 40 easy A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. 10 40 easy Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. 10 40 easy Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. 10 40 easy Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. 10 40 easy Vea el apartado 13 . 10 40 easy Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. 10 40 easy Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. 10 40 easy Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. 10 40 easy Pague o deposite todo saldo adeudado (si es más de $500). 10 40 easy Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. 10 40 easy Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. 10 40 easy Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). 10 40 easy Para el 28 de febrero. 10 40 easy   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). 10 40 easy Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. 10 40 easy Para las planillas radicadas por vías electrónicas, vea el siguiente tema. 10 40 easy Para el 31 de marzo. 10 40 easy  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. 10 40 easy Sin embargo, puede transmitir un archivo electrónico por medio de Internet. 10 40 easy Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. 10 40 easy socialsecurity. 10 40 easy gov/employer de la SSA para más información. 10 40 easy Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. 10 40 easy  Radique el Formulario 941-PR trimestralmente ante el IRS. 10 40 easy Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. 10 40 easy No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). 10 40 easy Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. 10 40 easy Si es de $500 o menos, traspásela al trimestre siguiente. 10 40 easy Vea el apartado 10 , para más información. 10 40 easy Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. 10 40 easy Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). 10 40 easy Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. 10 40 easy Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. 10 40 easy Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. 10 40 easy Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). 10 40 easy Vea los apartados 9 y 10 . 10 40 easy Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. 10 40 easy En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). 10 40 easy Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. 10 40 easy S. 10 40 easy Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. 10 40 easy Contribuciones sobre los ingresos de Puerto Rico. 10 40 easy   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. 10 40 easy Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. 10 40 easy   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. 10 40 easy Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. 10 40 easy Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). 10 40 easy   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. 10 40 easy Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. 10 40 easy Vea la sección 1. 10 40 easy 1361-4(a)(7) y la sección 301. 10 40 easy 7701-2(c)(2)(iv) de los Reglamentos, en inglés. 10 40 easy Crédito de asistencia para las primas de COBRA. 10 40 easy   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. 10 40 easy La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. 10 40 easy A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). 10 40 easy Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. 10 40 easy Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. 10 40 easy Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. 10 40 easy   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. 10 40 easy Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. 10 40 easy   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. 10 40 easy La asistencia para mantener la cobertura puede durar hasta 15 meses. 10 40 easy   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. 10 40 easy Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. 10 40 easy irs. 10 40 easy gov/irb/2009-16_irb/ar09. 10 40 easy html. 10 40 easy   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. 10 40 easy   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. 10 40 easy El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. 10 40 easy Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). 10 40 easy El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). 10 40 easy En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. 10 40 easy En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. 10 40 easy   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. 10 40 easy En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. 10 40 easy En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. 10 40 easy Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. 10 40 easy Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. 10 40 easy Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. 10 40 easy   Para más información, visite IRS. 10 40 easy gov y escriba “COBRA” en la casilla Search (Buscar). 10 40 easy La información está disponible en inglés. 10 40 easy Ayuda para radicar documentos ante la SSA. 10 40 easy   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. 10 40 easy Elegibilidad para empleo. 10 40 easy   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. 10 40 easy Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). 10 40 easy Puede obtener el formulario llamando al USCIS al 1-800-870-3676. 10 40 easy Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. 10 40 easy uscis. 10 40 easy gov/espanol. 10 40 easy Prev  Up  Next   Home   More Online Publications