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1040ez Tax Forms Downloads

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1040ez Tax Forms Downloads

1040ez tax forms downloads 3. 1040ez tax forms downloads   Unrelated Trade or Business Table of Contents Selling of products of exempt functions. 1040ez tax forms downloads Dual use of assets or facilities. 1040ez tax forms downloads Exploitation of exempt functions. 1040ez tax forms downloads ExamplesExceptions. 1040ez tax forms downloads Excluded Trade or Business ActivitiesQualified sponsorship payment. 1040ez tax forms downloads Advertising. 1040ez tax forms downloads Exception for contingent payments. 1040ez tax forms downloads Exception for periodicals. 1040ez tax forms downloads Exception for conventions and trade shows. 1040ez tax forms downloads Legal definition. 1040ez tax forms downloads Legal where played. 1040ez tax forms downloads No for-profit games where played. 1040ez tax forms downloads Unrelated business income. 1040ez tax forms downloads   Unrelated business income is the income from a trade or business regularly conducted by an exempt organization and not substantially related to the performance by the organization of its exempt purpose or function, except that the organization uses the profits derived from this activity. 1040ez tax forms downloads   Certain trade or business activities are not treated as an unrelated trade or business. 1040ez tax forms downloads See Excluded Trade or Business Activities, later. 1040ez tax forms downloads Trade or business. 1040ez tax forms downloads   The term “trade or business” generally includes any activity conducted for the production of income from selling goods or performing services. 1040ez tax forms downloads An activity does not lose its identity as a trade or business merely because it is conducted within a larger group of similar activities that may or may not be related to the exempt purposes of the organization. 1040ez tax forms downloads   For example, the regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose its identity as a trade or business, even though the pharmacy also furnishes supplies to the hospital and patients of the hospital in accordance with its exempt purpose. 1040ez tax forms downloads Similarly, soliciting, selling, and publishing commercial advertising is a trade or business even though the advertising is published in an exempt organization's periodical that contains editorial matter related to the organization's exempt purpose. 1040ez tax forms downloads Regularly conducted. 1040ez tax forms downloads   Business activities of an exempt organization ordinarily are considered regularly conducted if they show a frequency and continuity, and are pursued in a manner similar to comparable commercial activities of nonexempt organizations. 1040ez tax forms downloads   For example, a hospital auxiliary's operation of a sandwich stand for 2 weeks at a state fair would not be the regular conduct of a trade or business. 1040ez tax forms downloads The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round. 1040ez tax forms downloads However, operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business. 1040ez tax forms downloads Not substantially related. 1040ez tax forms downloads    A business activity is not substantially related to an organization's exempt purpose if it does not contribute importantly to accomplishing that purpose (other than through the production of funds). 1040ez tax forms downloads Whether an activity contributes importantly depends in each case on the facts involved. 1040ez tax forms downloads   In determining whether activities contribute importantly to the accomplishment of an exempt purpose, the size and extent of the activities involved must be considered in relation to the nature and extent of the exempt function that they intend to serve. 1040ez tax forms downloads For example, to the extent an activity is conducted on a scale larger than is reasonably necessary to perform an exempt purpose, it does not contribute importantly to the accomplishment of the exempt purpose. 1040ez tax forms downloads The part of the activity that is more than needed to accomplish the exempt purpose is an unrelated trade or business. 1040ez tax forms downloads   Also in determining whether activities contribute importantly to the accomplishment of an exempt purpose, the following principles apply. 1040ez tax forms downloads Selling of products of exempt functions. 1040ez tax forms downloads   Ordinarily, selling products that result from the performance of exempt functions is not an unrelated trade or business if the product is sold in substantially the same state it is in when the exempt functions are completed. 1040ez tax forms downloads Thus, for an exempt organization engaged in rehabilitating handicapped persons (its exempt function), selling articles made by these persons as part of their rehabilitation training is not an unrelated trade or business. 1040ez tax forms downloads   However, if a completed product resulting from an exempt function is used or exploited in further business activity beyond what is reasonably appropriate or necessary to dispose of it as is, the activity is an unrelated trade or business. 1040ez tax forms downloads For example, if an exempt organization maintains an experimental dairy herd for scientific purposes, the sale of milk and cream produced in the ordinary course of operation of the project is not an unrelated trade or business. 1040ez tax forms downloads But if the organization uses the milk and cream in the further manufacture of food items such as ice cream, pastries, etc. 1040ez tax forms downloads , the sale of these products is an unrelated trade or business unless the manufacturing activities themselves contribute importantly to the accomplishment of an exempt purpose of the organization. 1040ez tax forms downloads Dual use of assets or facilities. 1040ez tax forms downloads   If an asset or facility necessary to the conduct of exempt functions is also used in commercial activities, its use for exempt functions does not, by itself, make the commercial activities a related trade or business. 1040ez tax forms downloads The test, as discussed earlier, is whether the activities contribute importantly to the accomplishment of exempt purposes. 1040ez tax forms downloads   For example, a museum has a theater auditorium designed for showing educational films in connection with its program of public education in the arts and sciences. 1040ez tax forms downloads The theater is a principal feature of the museum and operates continuously while the museum is open to the public. 1040ez tax forms downloads If the organization also operates the theater as a motion picture theater for the public when the museum is closed, the activity is an unrelated trade or business. 1040ez tax forms downloads   For information on allocating expenses for the dual use of assets or facilities, see Deductions in chapter 4. 1040ez tax forms downloads Exploitation of exempt functions. 1040ez tax forms downloads   Exempt activities sometimes create goodwill or other intangibles that can be exploited in a commercial way. 1040ez tax forms downloads When an organization exploits such an intangible in commercial activities, the fact that the income depends in part upon an exempt function of the organization does not make the commercial activities a related trade or business. 1040ez tax forms downloads Unless the commercial exploitation contributes importantly to the accomplishment of the exempt purpose, the commercial activities are an unrelated trade or business. 1040ez tax forms downloads   For the treatment of expenses attributable to the exploitation of exempt activities, see Deductions in chapter 4. 1040ez tax forms downloads Examples The following are examples of activities that were determined to be (or not to be) unrelated trades or businesses using the definitions and principles just discussed. 1040ez tax forms downloads Sales commissions. 1040ez tax forms downloads   An agricultural organization, whose exempt purposes are to promote better conditions for cattle breeders and to improve the breed generally, engages in an unrelated trade or business when it regularly sells cattle for its members on a commission basis. 1040ez tax forms downloads Artists' facilities. 1040ez tax forms downloads   An organization whose exempt purpose is to stimulate and foster public interest in the fine arts by promoting art exhibits, sponsoring cultural events, and furnishing information about fine arts leases studio apartments to artist tenants and operates a dining hall primarily for these tenants. 1040ez tax forms downloads These two activities do not contribute importantly to accomplishing the organization's exempt purpose. 1040ez tax forms downloads Therefore, they are unrelated trades or businesses. 1040ez tax forms downloads Membership list sales. 1040ez tax forms downloads   An exempt educational organization regularly sells membership mailing lists to business firms. 1040ez tax forms downloads This activity does not contribute importantly to the accomplishment of the organization's exempt purpose and therefore is an unrelated trade or business. 1040ez tax forms downloads Also see Exchange or rental of member lists under Excluded Trade or Business Activities, later. 1040ez tax forms downloads Hospital facilities. 1040ez tax forms downloads   An exempt hospital leases its adjacent office building and furnishes certain office services to a hospital-based medical group for a fee. 1040ez tax forms downloads The group provides all diagnostic and therapeutic procedures to the hospital's patients and operates the hospital's emergency room on a 24-hour basis. 1040ez tax forms downloads The leasing activity is substantially related to the hospital's exempt purpose and is not an unrelated trade or business. 1040ez tax forms downloads   The hospital also operates a gift shop patronized by patients, visitors making purchases for patients, and employees; a cafeteria and coffee shop primarily for employees and medical staff; and a parking lot for patients and visitors only. 1040ez tax forms downloads These activities are also substantially related to the hospital's exempt purpose and do not constitute unrelated trades or businesses. 1040ez tax forms downloads Book publishing. 1040ez tax forms downloads   An exempt organization engages primarily in activities that further its exempt purposes. 1040ez tax forms downloads It also owns the publication rights to a book that does not relate to any of its exempt purposes. 1040ez tax forms downloads The organization exploits the book in a commercial manner by arranging for printing, distribution, publicity, and advertising in connection with the sale of the book. 1040ez tax forms downloads These activities constitute a trade or business regularly conducted. 1040ez tax forms downloads Because exploiting the book is unrelated to the organization's exempt purposes (except for the use of the book's profits), the income is unrelated business income. 1040ez tax forms downloads   However, if the organization transfers publication rights to a commercial publisher in return for royalties, the royalty income received will not be unrelated business income. 1040ez tax forms downloads See Royalties under Exclusions in chapter 4. 1040ez tax forms downloads School handicraft shop. 1040ez tax forms downloads   An exempt vocational school operates a handicraft shop that sells articles made by students in their regular courses of instruction. 1040ez tax forms downloads The students are paid a percentage of the sales price. 1040ez tax forms downloads In addition, the shop sells products made by local residents who make articles at home according to the shop's specifications. 1040ez tax forms downloads The shop manager periodically inspects the articles during their manufacture to ensure that they meet desired standards of style and quality. 1040ez tax forms downloads Although many local participants are former students of the school, any qualified person may participate in the program. 1040ez tax forms downloads The sale of articles made by students does not constitute an unrelated trade or business, but the sale of products made by local residents is an unrelated trade or business and is subject to unrelated business income tax. 1040ez tax forms downloads School facilities. 1040ez tax forms downloads   An exempt school has tennis courts and dressing rooms that it uses during the regular school year in its educational program. 1040ez tax forms downloads During the summer, the school operates a tennis club open to the general public. 1040ez tax forms downloads Employees of the school run the club, including collecting membership fees and scheduling court time. 1040ez tax forms downloads   Another exempt school leases the same type of facilities to an unrelated individual who runs a tennis club for the summer. 1040ez tax forms downloads The lease is for a fixed fee that does not depend on the income or profits derived from the leased property. 1040ez tax forms downloads   In both situations, the exempt purpose is the advancement of education. 1040ez tax forms downloads Furnishing tennis facilities in the manner described does not further that exempt purpose. 1040ez tax forms downloads These activities are unrelated trades or businesses. 1040ez tax forms downloads However, in the second situation the income derived from the leasing of the property is excluded from unrelated business taxable income as rent from real property. 1040ez tax forms downloads See Rents under Exclusions in chapter 4. 1040ez tax forms downloads Services provided with lease. 1040ez tax forms downloads   An exempt university leases its football stadium during several months of the year to a professional football team for a fixed fee. 1040ez tax forms downloads Under the lease agreement, the university furnishes heat, light, and water and is responsible for all ground maintenance. 1040ez tax forms downloads It also provides dressing room, linen, and stadium security services for the professional team. 1040ez tax forms downloads   Leasing of the stadium is an unrelated trade or business. 1040ez tax forms downloads In addition, the substantial services furnished for the convenience of the lessee go beyond those usually provided with the rental of space for occupancy only. 1040ez tax forms downloads Therefore, the income from this lease is rent from real property and unrelated business taxable income. 1040ez tax forms downloads Broadcasting rights. 1040ez tax forms downloads   An exempt collegiate athletic conference conducts an annual competitive athletic game between its conference champion and another collegiate team. 1040ez tax forms downloads Income is derived from admission charges and the sale of exclusive broadcasting rights to a national radio and television network. 1040ez tax forms downloads An athletic program is considered an integral part of the educational process of a university. 1040ez tax forms downloads   The educational purposes served by intercollegiate athletics are identical whether conducted directly by individual universities or by their regional athletic conference. 1040ez tax forms downloads Also, the educational purposes served by exhibiting a game before an audience that is physically present and exhibiting the game on television or radio before a much larger audience are substantially similar. 1040ez tax forms downloads Therefore, the sale of the broadcasting rights contributes importantly to the accomplishment of the organization's exempt purpose and is not an unrelated trade or business. 1040ez tax forms downloads   In a similar situation, an exempt organization was created as a national governing body for amateur athletes to foster interest in amateur sports and to encourage widespread public participation. 1040ez tax forms downloads The organization receives income each year from the sale of exclusive broadcasting rights to an independent producer, who contracts with a commercial network to broadcast many of the athletic events sponsored, supervised, and regulated by the organization. 1040ez tax forms downloads   The broadcasting of these events promotes the various amateur sports, fosters widespread public interest in the benefits of the organization's nationwide amateur program, and encourages public participation. 1040ez tax forms downloads The sale of the rights and the broadcasting of the events contribute importantly to the organization's exempt purpose. 1040ez tax forms downloads Therefore, the sale of the exclusive broadcasting rights is not an unrelated trade or business. 1040ez tax forms downloads Yearbook advertising. 1040ez tax forms downloads   An exempt organization receives income from the sale of advertising in its annual yearbook. 1040ez tax forms downloads The organization hires an independent commercial firm, under a contract covering a full calendar year, to conduct an intensive advertising solicitation campaign in the organization's name. 1040ez tax forms downloads This firm is paid a percentage of the gross advertising receipts for selling the advertising, collecting from advertisers, and printing the yearbook. 1040ez tax forms downloads This advertising activity is an unrelated trade or business. 1040ez tax forms downloads Pet boarding and grooming services. 1040ez tax forms downloads   An exempt organization, organized and operated for the prevention of cruelty to animals, receives unrelated business income from providing pet boarding and grooming services for the general public. 1040ez tax forms downloads These activities do not contribute importantly to its purpose of preventing cruelty to animals. 1040ez tax forms downloads Museum eating facilities. 1040ez tax forms downloads   An exempt art museum operates a dining room, a cafeteria, and a snack bar for use by the museum staff, employees, and visitors. 1040ez tax forms downloads Eating facilities in the museum help to attract visitors and allow them to spend more time viewing the museum's exhibits without having to seek outside restaurants at mealtime. 1040ez tax forms downloads The eating facilities also allow the museum staff and employees to remain in the museum throughout the day. 1040ez tax forms downloads Thus, the museum's operation of the eating facilities contributes importantly to the accomplishment of its exempt purposes and is not unrelated trade or business. 1040ez tax forms downloads Halfway house workshop. 1040ez tax forms downloads   A halfway house organized to provide room, board, therapy, and counseling for persons discharged from alcoholic treatment centers also operates a furniture shop to provide full-time employment for its residents. 1040ez tax forms downloads The profits are applied to the operating costs of the halfway house. 1040ez tax forms downloads The income from this venture is not unrelated trade or business income because the furniture shop contributes importantly to the organization's purpose of aiding its residents' transition from treatment to a normal and productive life. 1040ez tax forms downloads Travel tour programs. 1040ez tax forms downloads   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose for which tax exemption was granted to the organization. 1040ez tax forms downloads Example 1. 1040ez tax forms downloads A tax-exempt university alumni association provides a travel tour program for its members and their families. 1040ez tax forms downloads The organization works with various travel agencies and schedules approximately ten tours a year to various places around the world. 1040ez tax forms downloads It mails out promotional material and accepts reservations for fees paid by the travel agencies on a per-person basis. 1040ez tax forms downloads The organization provides an employee for each tour as a tour leader. 1040ez tax forms downloads There is no formal educational program conducted with these tours, and they do not differ from regular commercially operated tours. 1040ez tax forms downloads By providing travel tours to its members, the organization is engaging in a regularly conducted trade or business. 1040ez tax forms downloads Even if the tours it offers support the university, financially and otherwise, and encourage alumni to do the same, they do not contribute importantly to the organization's exempt purpose of promoting education. 1040ez tax forms downloads Therefore, the sale of the travel tours is an unrelated trade or business. 1040ez tax forms downloads Example 2. 1040ez tax forms downloads A tax-exempt organization formed for the purpose of educating individuals about the geography and the culture of the United States provides study tours to national parks and other locations within the United States. 1040ez tax forms downloads These tours are conducted by teachers and others certified by the state board of education. 1040ez tax forms downloads The tours are primarily designed for students enrolled in degree programs at state educational institutions but are open to all who agree to participate in the required study program associated with the tour taken. 1040ez tax forms downloads A tour's study program consists of instruction on subjects related to the location being visited on the tour. 1040ez tax forms downloads Each tour group brings along a library of material related to the subjects being studied on the tour. 1040ez tax forms downloads During the tour, 5 or 6 hours per day are devoted to organized study, preparation of reports, lectures, instruction, and recitation by the students. 1040ez tax forms downloads Examinations are given at the end of each tour. 1040ez tax forms downloads The state board of education awards academic credit for tour participation. 1040ez tax forms downloads Because these tours are substantially related to the organization's exempt purpose, they are not an unrelated trade or business. 1040ez tax forms downloads Insurance programs. 1040ez tax forms downloads   An organization that acts as a group insurance policyholder for its members and collects a fee for performing administrative services is normally carrying on an unrelated trade or business. 1040ez tax forms downloads Exceptions. 1040ez tax forms downloads   Organizations whose exempt activities may include the provision of insurance benefits, such as fraternal beneficiary societies, voluntary employees beneficiary associations, and labor organizations, are generally exceptions to this rule. 1040ez tax forms downloads Magazine publishing. 1040ez tax forms downloads   An association of credit unions with tax-exempt status as a business league publishes a consumer-oriented magazine four times a year and makes it available to member credit unions for purchase. 1040ez tax forms downloads   By selling a magazine to its members as a promotional device, the organization furnishes its members with a regular commercial service they can use in their own operations. 1040ez tax forms downloads This service does not promote the improvement of business conditions of one or more lines of business, which is the exempt purpose of a business league. 1040ez tax forms downloads   Since the activity does not contribute importantly to the organization's exempt function, it is an unrelated trade or business. 1040ez tax forms downloads Directory of members. 1040ez tax forms downloads   A business league publishes an annual directory that contains a list of all its members, their addresses, and their area of expertise. 1040ez tax forms downloads Each member has the same amount of space in the directory, and its format does not emphasize the relative importance or reputation of any member. 1040ez tax forms downloads The directory contains no commercial advertisement and is sold only to the organization's members. 1040ez tax forms downloads   The directory facilitates communication among the members and encourages the exchange of ideas and expertise. 1040ez tax forms downloads Because the directory lists the members in a similar noncommercial format without advertising and is not distributed to the public, its sale does not confer private commercial benefits on the members. 1040ez tax forms downloads The sale of the directory does contribute importantly to the organization's exempt purpose and is not an unrelated trade or business. 1040ez tax forms downloads This directory differs from the publication discussed next because of its noncommercial characteristics. 1040ez tax forms downloads Sales of advertising space. 1040ez tax forms downloads   A national association of law enforcement officials publishes a monthly journal that contains articles and other editorial material of professional interest to its members. 1040ez tax forms downloads The journal is distributed without charge, mainly to the organization's members. 1040ez tax forms downloads   The organization sells advertising space in the journal either for conventional advertising or to merely identify the purchaser without a commercial message. 1040ez tax forms downloads Some of the noncommercial advertising identifies the purchaser in a separate space, and some consists of listings of 60 or more purchasers per page. 1040ez tax forms downloads A business firm identified in a separate space is further identified in an Index of Advertisers. 1040ez tax forms downloads   The organization solicits advertising by personal contacts. 1040ez tax forms downloads Advertising from large firms is solicited by contacting their chief executive officer or community relations officer rather than their advertising manager. 1040ez tax forms downloads The organization also solicits advertising in form letters appealing for corporate and personal contributions. 1040ez tax forms downloads   An exempt organization's sale of advertising placed for the purchaser's commercial benefit is a commercial activity. 1040ez tax forms downloads Goodwill derived by the purchaser from being identified as a patron of the organization is usually considered a form of commercial benefit. 1040ez tax forms downloads Therefore, advertising in an exempt organization's publication is generally presumed to be placed for the purchaser's commercial benefit, even if it has no commercial message. 1040ez tax forms downloads However, this presumption is not conclusive if the purchaser's patronage would be difficult to justify commercially in view of the facts and circumstances. 1040ez tax forms downloads In that case, other factors should also be considered in determining whether a commercial benefit can be expected. 1040ez tax forms downloads Those other factors include: The normal manner in which the publication is circulated; The territorial scope of the circulation; The extent to which its readers, promoters, or the like could reasonably be expected to further, either directly or indirectly, the commercial interest of the advertisers; The eligibility of the publishing organization to receive tax-deductible contributions; and The commercial or noncommercial methods used to solicit the advertisers. 1040ez tax forms downloads   In this situation, the purchaser of a separate advertising space without a commercial message can nevertheless expect a commercial benefit from the goodwill derived from being identified in that manner as a patron of the organization. 1040ez tax forms downloads However, the purchaser of a listing cannot expect more than an inconsequential benefit. 1040ez tax forms downloads Therefore, the sale of separate spaces, but not the listings, is an unrelated trade or business. 1040ez tax forms downloads Publishing legal notices. 1040ez tax forms downloads   A bar association publishes a legal journal containing opinions of the county court, articles of professional interest to lawyers, advertisements for products and services used by the legal profession, and legal notices. 1040ez tax forms downloads The legal notices are published to satisfy state laws requiring publication of notices in connection with legal proceedings, such as the administration of estates and actions to quiet title to real property. 1040ez tax forms downloads The state designated the bar association's journal as the place to publish the required notices. 1040ez tax forms downloads   The publication of ordinary commercial advertising does not advance the exempt purposes of the association even when published in a periodical that contains material related to exempt purposes. 1040ez tax forms downloads Although the advertising is directed specifically to members of the legal profession, it is still commercial in nature and does not contribute importantly to the exempt purposes of the association. 1040ez tax forms downloads Therefore, the advertising income is unrelated trade or business income. 1040ez tax forms downloads   On the other hand, the publication of legal notices is distinguishable from ordinary commercial advertising in that its purpose is to inform the general public of significant legal events rather than to stimulate demand for the products or services of an advertiser. 1040ez tax forms downloads This promotes the common interests of the legal profession and contributes importantly to the association's exempt purposes. 1040ez tax forms downloads Therefore, the publishing of legal notices does not constitute an unrelated trade or business. 1040ez tax forms downloads Museum greeting card sales. 1040ez tax forms downloads    An art museum that exhibits modern art sells greeting cards that display printed reproductions of selected works from other art collections. 1040ez tax forms downloads Each card is imprinted with the name of the artist, the title or subject matter of the work, the date or period of its creation, if known, and the museum's name. 1040ez tax forms downloads The cards contain appropriate greetings and are personalized on request. 1040ez tax forms downloads   The organization sells the cards in the shop it operates in the museum and sells them at quantity discounts to retail stores. 1040ez tax forms downloads It also sells them by mail order through a catalog that is advertised in magazines and other publications throughout the year. 1040ez tax forms downloads As a result, a large number of cards are sold at a significant profit. 1040ez tax forms downloads   The museum is exempt as an educational organization on the basis of its ownership, maintenance, and exhibition for public viewing of works of art. 1040ez tax forms downloads The sale of greeting cards with printed reproductions of artworks contributes importantly to the achievement of the museum's exempt educational purposes by enhancing public awareness, interest, and appreciation of art. 1040ez tax forms downloads The cards may encourage more people to visit the museum itself to share in its educational programs. 1040ez tax forms downloads The fact that the cards are promoted and sold in a commercial manner at a profit and in competition with commercial greeting card publishers does not alter the fact that the activity is related to the museum's exempt purpose. 1040ez tax forms downloads Therefore, these sales activities are not an unrelated trade or business. 1040ez tax forms downloads Museum shop. 1040ez tax forms downloads   An art museum maintained and operated for the exhibition of American folk art operates a shop in the museum that sells: Reproductions of works in the museum's own collection and reproductions of artistic works from the collections of other art museums (prints suitable for framing, postcards, greeting cards, and slides); Metal, wood, and ceramic copies of American folk art objects from its own collection and similar copies of art objects from other collections of artworks; Instructional literature and scientific books and souvenir items concerning the history and development of art and, in particular, of American folk art; and Scientific books and souvenir items of the city in which the museum is located. 1040ez tax forms downloads   The shop also rents originals or reproductions of paintings contained in its collection. 1040ez tax forms downloads All of its reproductions are imprinted with the name of the artist, the title or subject matter of the work from which it is reproduced, and the museum's name. 1040ez tax forms downloads   Each line of merchandise must be considered separately to determine if sales are related to the exempt purpose. 1040ez tax forms downloads   The sale and rental of reproductions and copies of works from the museum's own collection and reproductions of artistic works not owned by the museum contribute importantly to the achievement of the museum's exempt educational purpose by making works of art familiar to a broader segment of the public, thereby enhancing the public's understanding and appreciation of art. 1040ez tax forms downloads The same is true for the sale of literature relating to art. 1040ez tax forms downloads Therefore, these sales activities are not an unrelated trade or business. 1040ez tax forms downloads   On the other hand, the sale of scientific books and souvenir items of the city where the museum is located has no causal relationship to art or to artistic endeavor and, therefore, does not contribute importantly to the accomplishment of the museum's exempt educational purposes. 1040ez tax forms downloads The fact that selling some of these items could, under different circumstances, be held related to the exempt educational purpose of some other exempt educational organization does not change this conclusion. 1040ez tax forms downloads Additionally, the sale of these items does not lose its identity as a trade or business merely because the museum also sells articles which do contribute importantly to the accomplishment of its exempt function. 1040ez tax forms downloads Therefore, these sales are an unrelated trade or business. 1040ez tax forms downloads Business league's parking and bus services. 1040ez tax forms downloads   A business league, whose purpose is to retain and stimulate trade in a downtown area that has inadequate parking facilities, operates a fringe parking lot and shuttle bus service. 1040ez tax forms downloads It also operates, as an insubstantial part of its activities, a park and shop plan. 1040ez tax forms downloads   The fringe parking lot and shuttle bus service operate in a manner that does not favor any individual or group of downtown merchants. 1040ez tax forms downloads The merchants cannot offer free or discount parking or bus fares to their customers. 1040ez tax forms downloads   The park and shop plan allows customers of particular merchants to park free at certain parking lots in the area. 1040ez tax forms downloads Merchants participating in this plan buy parking stamps, which they distribute to their customers to use to pay for parking. 1040ez tax forms downloads   Operating the fringe parking lot and shuttle bus service provides easy and convenient access to the downtown area and, therefore, stimulates and improves business conditions in the downtown area generally. 1040ez tax forms downloads That activity contributes importantly to the organization's accomplishing its exempt purpose and is not an unrelated trade or business. 1040ez tax forms downloads   The park and shop plan encourages customers to use a limited number of participating member merchants in order to obtain free parking. 1040ez tax forms downloads This provides a particular service to individual members of the organization and does not further its exempt purpose. 1040ez tax forms downloads Therefore, operating the park and shop plan is an unrelated trade or business. 1040ez tax forms downloads Youth residence. 1040ez tax forms downloads   An exempt organization, whose purpose is to provide for the welfare of young people, rents rooms primarily to people under age 25. 1040ez tax forms downloads The residence units are operated on, and as a part of, the premises in which the organization carries on the social, recreational, and guidance programs for which it was recognized as exempt. 1040ez tax forms downloads The facilities are under the management and supervision of trained career professionals who provide residents with personal counseling, physical education programs, and group recreational activities. 1040ez tax forms downloads The rentals are not an unrelated trade or business because renting the rooms is substantially related to the organization's exempt purpose. 1040ez tax forms downloads Health club program. 1040ez tax forms downloads   An exempt charitable organization's purpose is to provide for the welfare of young people. 1040ez tax forms downloads The organization conducts charitable activities and maintains facilities that will contribute to the physical, social, mental, and spiritual health of young people at minimum or no cost to them. 1040ez tax forms downloads Nominal annual dues are charged for membership in the organization and use of the facilities. 1040ez tax forms downloads   In addition, the organization organized a health club program that its members could join for an annual fee in addition to the annual dues. 1040ez tax forms downloads The annual fee is comparable to fees charged by similar local commercial health clubs and is sufficiently high to restrict participation in the program to a limited number of members of the community. 1040ez tax forms downloads   The health club program is in addition to the general physical fitness program of the organization. 1040ez tax forms downloads Operating this program does not contribute importantly to the organization's accomplishing its exempt purpose and, therefore, is an unrelated trade or business. 1040ez tax forms downloads Miniature golf course. 1040ez tax forms downloads   An exempt youth welfare organization operates a miniature golf course that is open to the general public. 1040ez tax forms downloads The course, which is managed by salaried employees, is substantially similar to commercial courses. 1040ez tax forms downloads The admission fees charged are comparable to fees of commercial facilities and are designed to return a profit. 1040ez tax forms downloads   The operation of the miniature golf course in a commercial manner does not contribute importantly to the accomplishment of the organization's exempt purpose and, therefore, is an unrelated trade or business. 1040ez tax forms downloads Sales of hearing aids. 1040ez tax forms downloads   A tax-exempt hospital, whose primary activity is rehabilitation, sells hearing aids to patients. 1040ez tax forms downloads This activity is an essential part of the hospital's program to test and evaluate patients with hearing deficiencies and contributes importantly to its exempt purpose. 1040ez tax forms downloads It is not an unrelated trade or business. 1040ez tax forms downloads Nonpatient laboratory testing. 1040ez tax forms downloads   Nonpatient laboratory testing performed by a tax-exempt teaching hospital on specimens needed for the conduct of its teaching activities is not an unrelated trade or business. 1040ez tax forms downloads However, laboratory testing performed by a tax-exempt non-teaching hospital on referred specimens from private office patients of staff physicians is an unrelated trade or business if these services are otherwise available in the community. 1040ez tax forms downloads Selling endorsements. 1040ez tax forms downloads   An exempt scientific organization enjoys an excellent reputation in the field of biological research. 1040ez tax forms downloads It exploits this reputation regularly by selling endorsements of laboratory equipment to manufacturers. 1040ez tax forms downloads Endorsing laboratory equipment does not contribute importantly to the accomplishment of any purpose for which exemption is granted to the organization. 1040ez tax forms downloads Accordingly, the sale of endorsements is an unrelated trade or business. 1040ez tax forms downloads Sponsoring entertainment events. 1040ez tax forms downloads   An exempt university has a regular faculty and a regularly enrolled student body. 1040ez tax forms downloads During the school year, the university sponsors the appearance of professional theater companies and symphony orchestras that present drama and musical performances for the students and faculty members. 1040ez tax forms downloads Members of the general public also are admitted. 1040ez tax forms downloads The university advertises these performances and supervises advance ticket sales at various places, including such university facilities as the cafeteria and the university bookstore. 1040ez tax forms downloads Although the presentation of the performances makes use of an intangible generated by the university's exempt educational functions—the presence of the student body and faculty—such drama and music events contribute importantly to the overall educational and cultural functions of the university. 1040ez tax forms downloads Therefore, the activity is not an unrelated trade or business. 1040ez tax forms downloads Excluded Trade or Business Activities The following activities are specifically excluded from the definition of unrelated trade or business. 1040ez tax forms downloads Volunteer workforce. 1040ez tax forms downloads   Any trade or business in which substantially all the work is performed for the organization without compensation is not an unrelated trade or business. 1040ez tax forms downloads Example 1. 1040ez tax forms downloads A retail store operated by an exempt orphanage where unpaid volunteers perform substantially all the work in carrying on the business is not an unrelated trade or business. 1040ez tax forms downloads Example 2. 1040ez tax forms downloads A volunteer fire company conducts weekly public dances. 1040ez tax forms downloads Holding public dances and charging admission on a regular basis may, given the facts and circumstances of a particular case, be considered an unrelated trade or business. 1040ez tax forms downloads However, because the work at the dances is performed by unpaid volunteers, the activity is not an unrelated trade or business. 1040ez tax forms downloads Convenience of members. 1040ez tax forms downloads   A trade or business conducted by a 501(c)(3) organization or by a governmental college or university primarily for the convenience of its members, students, patients, officers, or employees is not an unrelated trade or business. 1040ez tax forms downloads For example, a laundry operated by a college for the purpose of laundering dormitory linens and students' clothing is not an unrelated trade or business. 1040ez tax forms downloads Qualified sponsorship activities. 1040ez tax forms downloads   Soliciting and receiving qualified sponsorship payments is not an unrelated trade or business, and the payments are not subject to unrelated business income tax. 1040ez tax forms downloads Qualified sponsorship payment. 1040ez tax forms downloads   This is any payment made by a person engaged in a trade or business for which the person will receive no substantial benefit other than the use or acknowledgment of the business name, logo, or product lines in connection with the organization's activities. 1040ez tax forms downloads “Use or acknowledgment” does not include advertising the sponsor's products or services. 1040ez tax forms downloads The organization's activities include all its activities, whether or not related to its exempt purposes. 1040ez tax forms downloads   For example, if, in return for receiving a sponsorship payment, an organization promises to use the sponsor's name or logo in acknowledging the sponsor's support for an educational or fundraising event, the payment is a qualified sponsorship payment and is not subject to the unrelated business income tax. 1040ez tax forms downloads   Providing facilities, services, or other privileges (for example, complimentary tickets, pro-am playing spots in golf tournaments, or receptions for major donors) to a sponsor or the sponsor's designees in connection with a sponsorship payment does not affect whether the payment is a qualified sponsorship payment. 1040ez tax forms downloads Instead, providing these goods or services is treated as a separate transaction in determining whether the organization has unrelated business income from the event. 1040ez tax forms downloads Generally, if the services or facilities are not a substantial benefit or if providing them is a related business activity, the payments will not be subject to the unrelated business income tax. 1040ez tax forms downloads   Similarly, the sponsor's receipt of a license to use an intangible asset (for example, a trademark, logo, or designation) of the organization is treated as separate from the qualified sponsorship transaction in determining whether the organization has unrelated business taxable income. 1040ez tax forms downloads   If part of a payment would be a qualified sponsorship payment if paid separately, that part is treated as a separate payment. 1040ez tax forms downloads For example, if a sponsorship payment entitles the sponsor to both product advertising and the use or acknowledgment of the sponsor's name or logo by the organization, then the unrelated business income tax does not apply to the part of the payment that is more than the fair market value of the product advertising. 1040ez tax forms downloads Advertising. 1040ez tax forms downloads   A payment is not a qualified sponsorship payment if, in return, the organization advertises the sponsor's products or services. 1040ez tax forms downloads For information on the treatment of payments for advertising, see Exploitation of Exempt Activity—Advertising Sales in chapter 4. 1040ez tax forms downloads   Advertising includes: Messages containing qualitative or comparative language, price information, or other indications of savings or value; Endorsements; and Inducements to purchase, sell, or use the products or services. 1040ez tax forms downloads   The use of promotional logos or slogans that are an established part of the sponsor's identity is not, by itself, advertising. 1040ez tax forms downloads In addition, mere distribution or display of a sponsor's product by the organization to the public at a sponsored event, whether for free or for remuneration, is considered use or acknowledgment of the product rather than advertising. 1040ez tax forms downloads Exception for contingent payments. 1040ez tax forms downloads   A payment is not a qualified sponsorship payment if its amount is contingent, by contract or otherwise, upon the level of attendance at one or more events, broadcast ratings, or other factors indicating the degree of public exposure to one or more events. 1040ez tax forms downloads However, the fact that a sponsorship payment is contingent upon an event actually taking place or being broadcast does not, by itself, affect whether a payment qualifies. 1040ez tax forms downloads Exception for periodicals. 1040ez tax forms downloads   A payment is not a qualified sponsorship payment if it entitles the payer to the use or acknowledgment of the business name, logo, or product lines in the organization's periodical. 1040ez tax forms downloads For this purpose, a periodical is any regularly scheduled and printed material (for example, a monthly journal) published by or on behalf of the organization. 1040ez tax forms downloads It does not include material that is related to and primarily distributed in connection with a specific event conducted by the organization (for example, a program or brochure distributed at a sponsored event). 1040ez tax forms downloads   The treatment of payments that entitle the payer to the depiction of the payer's name, logo, or products lines in an organization's periodical is determined under the rules that apply to advertising activities. 1040ez tax forms downloads See Sales of advertising space under Examples, earlier in this chapter. 1040ez tax forms downloads Also see Exploitation of Exempt Activity—Advertising Sales in chapter 4. 1040ez tax forms downloads Exception for conventions and trade shows. 1040ez tax forms downloads   A payment is not a qualified sponsorship payment if it is made in connection with any qualified convention or trade show activity. 1040ez tax forms downloads The exclusion of qualified convention or trade show activities from the definition of unrelated trade or business is explained later under Convention or trade show activity. 1040ez tax forms downloads Selling donated merchandise. 1040ez tax forms downloads   A trade or business that consists of selling merchandise, substantially all of which the organization received as gifts or contributions, is not an unrelated trade or business. 1040ez tax forms downloads For example, a thrift shop operated by a tax-exempt organization that sells donated clothes and books to the general public, with the proceeds going to the exempt organization, is not an unrelated trade or business. 1040ez tax forms downloads Employee association sales. 1040ez tax forms downloads   The sale of certain items by a local association of employees described in section 501(c)(4), organized before May 17, 1969, is not an unrelated trade or business if the items are sold for the convenience of the association's members at their usual place of employment. 1040ez tax forms downloads This exclusion applies only to the sale of work-related clothes and equipment and items normally sold through vending machines, food dispensing facilities, or by snack bars. 1040ez tax forms downloads Bingo games. 1040ez tax forms downloads   Certain bingo games are not included in the term “unrelated trade or business. 1040ez tax forms downloads ” To qualify for this exclusion, the bingo game must meet the following requirements. 1040ez tax forms downloads It meets the legal definition of bingo. 1040ez tax forms downloads It is legal where it is played. 1040ez tax forms downloads It is played in a jurisdiction where bingo games are not regularly conducted by for-profit organizations. 1040ez tax forms downloads Legal definition. 1040ez tax forms downloads   For a game to meet the legal definition of bingo, wagers must be placed, winners must be determined, and prizes or other property must be distributed in the presence of all persons placing wagers in that game. 1040ez tax forms downloads   A wagering game that does not meet the legal definition of bingo does not qualify for the exclusion, regardless of its name. 1040ez tax forms downloads For example, “instant bingo,” in which a player buys a pre-packaged bingo card with pull-tabs that the player removes to determine if he or she is a winner, does not qualify. 1040ez tax forms downloads Legal where played. 1040ez tax forms downloads   This exclusion applies only if bingo is legal under the laws of the jurisdiction where it is conducted. 1040ez tax forms downloads The fact that a jurisdiction's law that prohibits bingo is rarely enforced or is widely disregarded does not make the conduct of bingo legal for this purpose. 1040ez tax forms downloads No for-profit games where played. 1040ez tax forms downloads   This exclusion applies only if for-profit organizations cannot regularly conduct bingo games in any part of the same jurisdiction. 1040ez tax forms downloads Jurisdiction is normally the entire state; however, in certain situations, local jurisdiction will control. 1040ez tax forms downloads Example. 1040ez tax forms downloads Tax-exempt organizations X and Y are organized under the laws of state N, which has a law that permits exempt organizations to conduct bingo games. 1040ez tax forms downloads In addition, for-profit organizations are permitted to conduct bingo games in city S, a resort community located in county R. 1040ez tax forms downloads Several for-profit organizations conduct nightly games. 1040ez tax forms downloads Y conducts weekly bingo games in city S, while X conducts weekly games in county R. 1040ez tax forms downloads Since state law confines the for-profit organizations to city S, local jurisdiction controls. 1040ez tax forms downloads Y's bingo games conducted in city S are an unrelated trade or business. 1040ez tax forms downloads However, X's bingo games conducted in county R outside of city S are not an unrelated trade or business. 1040ez tax forms downloads Gambling activities other than bingo. 1040ez tax forms downloads   Any game of chance conducted by an exempt organization in North Dakota is not an unrelated trade or business if conducting the game does not violate any state or local law. 1040ez tax forms downloads Pole rentals. 1040ez tax forms downloads   The term unrelated trade or business does not include qualified pole rentals by a mutual or cooperative telephone or electric company described in section 501(c)(12). 1040ez tax forms downloads A qualified pole rental is the rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that the company uses in providing telephone or electric services to its members, and According to the rental, to support one or more wires (in addition to the wires described in 1 ) for use in connection with the transmission by wire of electricity or of telephone or other communications. 1040ez tax forms downloads For this purpose, the term rental includes any sale of the right to use the pole (or other structure). 1040ez tax forms downloads Distribution of low cost articles. 1040ez tax forms downloads   The term unrelated trade or business does not include activities relating to the distribution of low cost articles incidental to soliciting charitable contributions. 1040ez tax forms downloads This applies to organizations described in section 501 that are eligible to receive charitable contributions. 1040ez tax forms downloads   A distribution is considered incidental to the solicitation of a charitable contribution if: The recipient did not request the distribution, The distribution is made without the express consent of the recipient, and The article is accompanied by a request for a charitable contribution to the organization and a statement that the recipient may keep the low cost article regardless of whether a contribution is made. 1040ez tax forms downloads   An article is considered low cost if the cost of an item (or the aggregate costs if more than one item) distributed to a single recipient in a tax year is not more than $5, indexed annually for inflation. 1040ez tax forms downloads The maximum cost of a low cost article is $9. 1040ez tax forms downloads 70 for 2011. 1040ez tax forms downloads The cost of an article is the cost to the organization that distributes the item or on whose behalf it is distributed. 1040ez tax forms downloads Exchange or rental of member lists. 1040ez tax forms downloads   The exchange or rental of member or donor lists between organizations described in section 501 that are eligible to receive charitable contributions is not included in the term unrelated trade or business. 1040ez tax forms downloads Hospital services. 1040ez tax forms downloads   The providing of certain services at or below cost by an exempt hospital to other exempt hospitals that have facilities for 100 or fewer inpatients is not an unrelated trade or business. 1040ez tax forms downloads This exclusion applies only to services described in section 501(e)(1)(A). 1040ez tax forms downloads Public entertainment activity. 1040ez tax forms downloads   An unrelated trade or business does not include a qualified public entertainment activity. 1040ez tax forms downloads A public entertainment activity is one traditionally conducted at a fair or exposition promoting agriculture and education, including any activity whose purpose is designed to attract the public to fairs or expositions or to promote the breeding of animals or the development of products or equipment. 1040ez tax forms downloads   A qualified public entertainment activity is one conducted by a qualifying organization: In conjunction with an international, national, state, regional, or local fair or exposition; In accordance with state law that permits the activity to be operated or conducted solely by such an organization or by an agency, instrumentality, or political subdivision of the state; or In accordance with state law that permits an organization to be granted a license to conduct an activity for not more than 20 days on paying the state a lower percentage of the revenue from the activity than the state charges nonqualifying organizations that hold similar activities. 1040ez tax forms downloads   For these purposes, a qualifying organization is an organization described in section 501(c)(3), 501(c)(4), or 501(c)(5) that regularly conducts an agricultural and educational fair or exposition as one of its substantial exempt purposes. 1040ez tax forms downloads Its conducting qualified public entertainment activities will not affect determination of its exempt status. 1040ez tax forms downloads Convention or trade show activity. 1040ez tax forms downloads   An unrelated trade or business does not include qualified convention or trade show activities conducted at a convention, annual meeting, or trade show. 1040ez tax forms downloads   A qualified convention or trade show activity is any activity of a kind traditionally conducted by a qualifying organization in conjunction with an international, national, state, regional, or local convention, annual meeting, or show if: One of the purposes of the organization in sponsoring the activity is promoting and stimulating interest in, and demand for, the products and services of that industry or educating the persons in attendance regarding new products and services or new rules and regulations affecting the industry; and The show is designed to achieve its purpose through the character of the exhibits and the extent of the industry products that are displayed. 1040ez tax forms downloads   For these purposes, a qualifying organization is one described in section 501(c)(3), 501(c)(4), 501(c)(5), or 501(c)(6). 1040ez tax forms downloads The organization must regularly conduct, as one of its substantial exempt purposes, a qualified convention or trade show activity. 1040ez tax forms downloads   The rental of display space to exhibitors (including exhibitors who are suppliers) at a qualified convention or trade show is not an unrelated trade or business even if the exhibitors who rent the space are permitted to sell or solicit orders. 1040ez tax forms downloads For this purpose, a supplier's exhibit is one in which the exhibitor displays goods or services that are supplied to, rather than by, members of the qualifying organization in the conduct of these members' own trades or businesses. 1040ez tax forms downloads    Certain Internet activities conducted by a trade association described in section 501(c)(6) will be considered qualified convention and trade show activity if conducted on a special supplementary section of the association's website in conjunction with a trade show conducted by the association. 1040ez tax forms downloads The trade show itself must be a qualified convention and trade show activity. 1040ez tax forms downloads The supplementary section of the website must be ancillary to, and serve to augment and enhance, the trade show, as when it makes available the same information available at the trade show and is available only during a time period that coincides with the time period that the trade show is in operation. 1040ez tax forms downloads Conversely, Internet activities that are not conducted in conjunction with a qualified convention and trade show activity and that do not augment and enhance the trade show cannot themselves be qualified convention and trade show activity. 1040ez tax forms downloads Prev  Up  Next   Home   More Online Publications
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Understanding your CP13A Notice

We made changes to your return because we found an error involving your Earned Income Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Review the notice and compare our changes to the information on your tax return.
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right corner (within 60 days of its date).

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Answers to Common Questions

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right corner of your notice if you disagree with the changes we made.

What should I do if I need to make another correction to my tax return?
You'll need to file an amended return to make a correction.

What's the difference between the "Child Tax Credit" and the "Additional Child Tax Credit?" Can I qualify for both?
The Child Tax Credit is for people who have a qualifying child. The maximum amount you can claim is $1000 for each qualifying child. The Additional Child Tax Credit is for individuals who receive less than the full amount of Child Tax Credit. You may qualify for both the Child Tax Credit and the Additional Child Tax Credit.

How do I claim an Additional Child Tax Credit?
You can claim the credit by completing a Form 1040 Schedule 8812, Child Tax Credit and attaching it to your income tax return.

My child is turning 18 this year. Can I still get the Additional Child Tax Credit?
No. Your child must be under the age of 17 at the end of 2009 to qualify for both the Child Tax Credit and the Additional Child Tax Credit.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

If you have any dependent children, remember to claim the Additional Child Tax Credit the next time you file your income tax return. Complete and attach a Form 1040 Schedule 8812, Child Tax Credit to your return to claim this credit.

Use the EITC Assistant to help you complete your Schedule EIC, Earned Income Credit and claim your Earned Income Credit.

Page Last Reviewed or Updated: 20-Feb-2014

The 1040ez Tax Forms Downloads

1040ez tax forms downloads Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. 1040ez tax forms downloads Filing options when no return is required. 1040ez tax forms downloads What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. 1040ez tax forms downloads Claim for refund process. 1040ez tax forms downloads How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. 1040ez tax forms downloads The worker is your employee if you can control not only what work is done, but how it is done. 1040ez tax forms downloads If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. 1040ez tax forms downloads It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. 1040ez tax forms downloads Example. 1040ez tax forms downloads You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. 1040ez tax forms downloads Betty follows your specific instructions about household and child care duties. 1040ez tax forms downloads You provide the household equipment and supplies that Betty needs to do her work. 1040ez tax forms downloads Betty is your household employee. 1040ez tax forms downloads Household work. 1040ez tax forms downloads   Household work is work done in or around your home. 1040ez tax forms downloads Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. 1040ez tax forms downloads Workers who are not your employees. 1040ez tax forms downloads   If only the worker can control how the work is done, the worker is not your employee but is self-employed. 1040ez tax forms downloads A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. 1040ez tax forms downloads   A worker who performs child care services for you in his or her home generally is not your employee. 1040ez tax forms downloads   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. 1040ez tax forms downloads Example. 1040ez tax forms downloads You made an agreement with John Peters to care for your lawn. 1040ez tax forms downloads John runs a lawn care business and offers his services to the general public. 1040ez tax forms downloads He provides his own tools and supplies, and he hires and pays any helpers he needs. 1040ez tax forms downloads Neither John nor his helpers are your household employees. 1040ez tax forms downloads More information. 1040ez tax forms downloads   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. 1040ez tax forms downloads Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. 1040ez tax forms downloads When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. 1040ez tax forms downloads S. 1040ez tax forms downloads Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040ez tax forms downloads No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. 1040ez tax forms downloads You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. 1040ez tax forms downloads Acceptable documents to establish identity and employment eligibility are listed on Form I-9. 1040ez tax forms downloads You should keep the completed Form I-9 in your own records. 1040ez tax forms downloads Do not submit it to the IRS, the USCIS, or any other government or other entity. 1040ez tax forms downloads The form must be kept available for review upon notice by an authorized U. 1040ez tax forms downloads S. 1040ez tax forms downloads Government official. 1040ez tax forms downloads Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. 1040ez tax forms downloads Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. 1040ez tax forms downloads uscis. 1040ez tax forms downloads gov. 1040ez tax forms downloads If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. 1040ez tax forms downloads You also can visit the USCIS website at www. 1040ez tax forms downloads uscis. 1040ez tax forms downloads gov to get Form I-9. 1040ez tax forms downloads For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. 1040ez tax forms downloads Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. 1040ez tax forms downloads To find out, read Table 1. 1040ez tax forms downloads You do not need to withhold federal income tax from your household employee's wages. 1040ez tax forms downloads But if your employee asks you to withhold it, you can. 1040ez tax forms downloads See Do You Need To Withhold Federal Income Tax, later. 1040ez tax forms downloads If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. 1040ez tax forms downloads If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. 1040ez tax forms downloads The rest of this publication does not apply to you. 1040ez tax forms downloads State employment taxes. 1040ez tax forms downloads   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. 1040ez tax forms downloads For a list of state unemployment tax agencies, visit the U. 1040ez tax forms downloads S. 1040ez tax forms downloads Department of Labor's website at www. 1040ez tax forms downloads workforcesecurity. 1040ez tax forms downloads doleta. 1040ez tax forms downloads gov/unemploy/agencies. 1040ez tax forms downloads asp. 1040ez tax forms downloads You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 1040ez tax forms downloads    Table 1. 1040ez tax forms downloads Do You Need To Pay Employment Taxes? IF you . 1040ez tax forms downloads . 1040ez tax forms downloads . 1040ez tax forms downloads THEN you need to . 1040ez tax forms downloads . 1040ez tax forms downloads . 1040ez tax forms downloads A– Pay cash wages of $1,900 or more in 2014 to any one household employee. 1040ez tax forms downloads Withhold and pay social security and Medicare taxes. 1040ez tax forms downloads The taxes are 15. 1040ez tax forms downloads 3%1 of cash wages. 1040ez tax forms downloads Your employee's share is 7. 1040ez tax forms downloads 65%1. 1040ez tax forms downloads   (You can choose to pay it yourself and not withhold it. 1040ez tax forms downloads ) Your share is 7. 1040ez tax forms downloads 65%. 1040ez tax forms downloads   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). 1040ez tax forms downloads B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. 1040ez tax forms downloads Pay federal unemployment tax. 1040ez tax forms downloads The tax is 6% of cash wages. 1040ez tax forms downloads Wages over $7,000 a year per employee are not taxed. 1040ez tax forms downloads You also may owe state unemployment tax. 1040ez tax forms downloads   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. 1040ez tax forms downloads 1In addition to withholding Medicare tax at 1. 1040ez tax forms downloads 45%, you must withhold a 0. 1040ez tax forms downloads 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez tax forms downloads You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040ez tax forms downloads Additional Medicare Tax is only imposed on the employee. 1040ez tax forms downloads There is no employer share of Additional Medicare Tax. 1040ez tax forms downloads All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040ez tax forms downloads Note. 1040ez tax forms downloads If neither A nor B above applies, you do not need to pay any federal employment taxes. 1040ez tax forms downloads But you may still need to pay state employment taxes. 1040ez tax forms downloads Table 2. 1040ez tax forms downloads Household Employer's Checklist You may need to do the following things when you have a household employee. 1040ez tax forms downloads   When you hire a household employee: □ Find out if the person can legally work in the United States. 1040ez tax forms downloads  □ Find out if you need to pay state taxes. 1040ez tax forms downloads When you pay your household employee: □ Withhold social security and Medicare taxes. 1040ez tax forms downloads  □ Withhold federal income tax. 1040ez tax forms downloads  □ Decide how you will make tax payments. 1040ez tax forms downloads  □ Keep records. 1040ez tax forms downloads By February 2, 2015: □ Get an employer identification number (EIN). 1040ez tax forms downloads  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. 1040ez tax forms downloads By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). 1040ez tax forms downloads By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). 1040ez tax forms downloads  If you do not have to file a return, file Schedule H by itself. 1040ez tax forms downloads Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. 1040ez tax forms downloads The Medicare tax pays for hospital insurance. 1040ez tax forms downloads Both you and your household employee may owe social security and Medicare taxes. 1040ez tax forms downloads Your share is 7. 1040ez tax forms downloads 65% (6. 1040ez tax forms downloads 2% for social security tax and 1. 1040ez tax forms downloads 45% for Medicare tax) of the employee's social security and Medicare wages. 1040ez tax forms downloads Your employee's share is also 7. 1040ez tax forms downloads 65% (6. 1040ez tax forms downloads 2% for social security tax and 1. 1040ez tax forms downloads 45% for Medicare tax). 1040ez tax forms downloads In addition to withholding Medicare tax at 1. 1040ez tax forms downloads 45%, you must withhold a 0. 1040ez tax forms downloads 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez tax forms downloads You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040ez tax forms downloads Additional Medicare Tax is only imposed on the employee. 1040ez tax forms downloads There is no employer share of Additional Medicare Tax. 1040ez tax forms downloads All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040ez tax forms downloads For more information on Additional Medicare Tax, visit IRS. 1040ez tax forms downloads gov and enter “Additional Medicare Tax” in the search box. 1040ez tax forms downloads Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. 1040ez tax forms downloads You are responsible for payment of your employee's share of the taxes as well as your own. 1040ez tax forms downloads You can either withhold your employee's share from the employee's wages or pay it from your own funds. 1040ez tax forms downloads If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. 1040ez tax forms downloads Pay the taxes as discussed under How Do You Make Tax Payments, later. 1040ez tax forms downloads Also, see What Forms Must You File, later. 1040ez tax forms downloads Social security and Medicare wages. 1040ez tax forms downloads   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. 1040ez tax forms downloads   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. 1040ez tax forms downloads However, any noncash wages you pay do not count as social security and Medicare wages. 1040ez tax forms downloads   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. 1040ez tax forms downloads Cash wages. 1040ez tax forms downloads   Cash wages include wages you pay by check, money order, etc. 1040ez tax forms downloads Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. 1040ez tax forms downloads However, cash you give your employee in place of these items is included in cash wages. 1040ez tax forms downloads State disability payments treated as wages. 1040ez tax forms downloads   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. 1040ez tax forms downloads For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. 1040ez tax forms downloads Wages not counted. 1040ez tax forms downloads   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. 1040ez tax forms downloads Your spouse. 1040ez tax forms downloads Your child who is under the age of 21. 1040ez tax forms downloads Your parent. 1040ez tax forms downloads Exception: Count these wages if both the following conditions apply. 1040ez tax forms downloads Your parent cares for your child who is either of the following. 1040ez tax forms downloads Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. 1040ez tax forms downloads Your marital status is one of the following. 1040ez tax forms downloads You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. 1040ez tax forms downloads An employee who is under the age of 18 at any time during the year. 1040ez tax forms downloads Exception: Count these wages if providing household services is the employee's principal occupation. 1040ez tax forms downloads If the employee is a student, providing household services is not considered to be his or her principal occupation. 1040ez tax forms downloads Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. 1040ez tax forms downloads Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. 1040ez tax forms downloads If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. 1040ez tax forms downloads A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 1040ez tax forms downloads If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. 1040ez tax forms downloads If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. 1040ez tax forms downloads See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. 1040ez tax forms downloads Withholding the employee's share. 1040ez tax forms downloads   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. 1040ez tax forms downloads However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. 1040ez tax forms downloads   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. 1040ez tax forms downloads If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. 1040ez tax forms downloads   Withhold 7. 1040ez tax forms downloads 65% (6. 1040ez tax forms downloads 2% for social security tax and 1. 1040ez tax forms downloads 45% for Medicare tax) from each payment of social security and Medicare wages. 1040ez tax forms downloads Generally, you can use Table 3 to figure the proper amount to withhold. 1040ez tax forms downloads You will pay the amount withheld to the IRS with your share of the taxes. 1040ez tax forms downloads Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. 1040ez tax forms downloads Table 3. 1040ez tax forms downloads Employee Social Security (6. 1040ez tax forms downloads 2%) and Medicare (1. 1040ez tax forms downloads 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. 1040ez tax forms downloads ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. 1040ez tax forms downloads For example, on a wage payment of $180, the employee social security tax is $11. 1040ez tax forms downloads 16 ($6. 1040ez tax forms downloads 20 tax on $100 plus $4. 1040ez tax forms downloads 96 on $80 wages). 1040ez tax forms downloads The employee Medicare tax is $2. 1040ez tax forms downloads 61 ($1. 1040ez tax forms downloads 45 tax on $100 plus $1. 1040ez tax forms downloads 16 on $80 wages). 1040ez tax forms downloads If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. 1040ez tax forms downloads 00 . 1040ez tax forms downloads $ . 1040ez tax forms downloads 06 $ . 1040ez tax forms downloads 01 $ 51. 1040ez tax forms downloads 00 . 1040ez tax forms downloads $ 3. 1040ez tax forms downloads 16 $ . 1040ez tax forms downloads 74 2. 1040ez tax forms downloads 00 . 1040ez tax forms downloads . 1040ez tax forms downloads 12 . 1040ez tax forms downloads 03 52. 1040ez tax forms downloads 00 . 1040ez tax forms downloads 3. 1040ez tax forms downloads 22 . 1040ez tax forms downloads 75 3. 1040ez tax forms downloads 00 . 1040ez tax forms downloads . 1040ez tax forms downloads 19 . 1040ez tax forms downloads 04 53. 1040ez tax forms downloads 00 . 1040ez tax forms downloads 3. 1040ez tax forms downloads 29 . 1040ez tax forms downloads 77 4. 1040ez tax forms downloads 00 . 1040ez tax forms downloads . 1040ez 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downloads 45 1In addition to withholding Medicare tax at 1. 1040ez tax forms downloads 45%, you must withhold a 0. 1040ez tax forms downloads 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez tax forms downloads You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040ez tax forms downloads Additional Medicare Tax is only imposed on the employee. 1040ez tax forms downloads There is no employer share of Additional Medicare Tax. 1040ez tax forms downloads All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040ez tax forms downloads   If you make an error by withholding too little, you should withhold additional taxes from a later payment. 1040ez tax forms downloads If you withhold too much, you should repay the employee. 1040ez tax forms downloads    In addition to withholding Medicare tax at 1. 1040ez tax forms downloads 45%, you must withhold a 0. 1040ez tax forms downloads 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez tax forms downloads You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040ez tax forms downloads Additional Medicare Tax is only imposed on the employee. 1040ez tax forms downloads There is no employer share of Additional Medicare Tax. 1040ez tax forms downloads All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040ez tax forms downloads For more information on Additional Medicare Tax, visit IRS. 1040ez tax forms downloads gov and enter “Additional Medicare Tax” in the search box. 1040ez tax forms downloads Example. 1040ez tax forms downloads On February 13, 2014, Mary Brown hired Jane R. 1040ez tax forms downloads Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. 1040ez tax forms downloads Jane worked for the remainder of the year (a total of 46 weeks). 1040ez tax forms downloads Mary did not give Jane a Form W-4 to request federal or state tax withholding. 1040ez tax forms downloads The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. 1040ez tax forms downloads See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. 1040ez tax forms downloads Total cash wages paid to Jane $2,300. 1040ez tax forms downloads 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. 1040ez tax forms downloads 60 ($2,300 x 6. 1040ez tax forms downloads 2% (. 1040ez tax forms downloads 062))         Medicare tax $33. 1040ez tax forms downloads 35       ($2,300 x 1. 1040ez tax forms downloads 45% (. 1040ez tax forms downloads 0145)) Mary's share of:     Social security tax $142. 1040ez tax forms downloads 60  ($2,300 x 6. 1040ez tax forms downloads 2% (. 1040ez tax forms downloads 062))           Medicare tax $33. 1040ez tax forms downloads 35  ($2,300 x 1. 1040ez tax forms downloads 45% (. 1040ez tax forms downloads 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. 1040ez tax forms downloads 00   Box 4: Social security tax withheld 142. 1040ez tax forms downloads 60   Box 6: Medicare tax withheld 33. 1040ez tax forms downloads 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). 1040ez tax forms downloads Not withholding the employee's share. 1040ez tax forms downloads   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. 1040ez tax forms downloads The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. 1040ez tax forms downloads However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. 1040ez tax forms downloads Example. 1040ez tax forms downloads In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. 1040ez tax forms downloads You expect to pay your employee $1,900 or more for the year. 1040ez tax forms downloads You decide to pay your employee's share of social security and Medicare taxes from your own funds. 1040ez tax forms downloads You pay your employee $100 every Friday without withholding any social security or Medicare taxes. 1040ez tax forms downloads For social security and Medicare tax purposes, your employee's wages each payday are $100. 1040ez tax forms downloads For each wage payment, you will pay $15. 1040ez tax forms downloads 30 when you pay the taxes. 1040ez tax forms downloads This is $7. 1040ez tax forms downloads 65 ($6. 1040ez tax forms downloads 20 for social security tax + $1. 1040ez tax forms downloads 45 for Medicare tax) to cover your employee's share plus $7. 1040ez tax forms downloads 65 ($6. 1040ez tax forms downloads 20 for social security tax + $1. 1040ez tax forms downloads 45 for Medicare tax) for your share. 1040ez tax forms downloads For income tax purposes, your employee's wages each payday are $107. 1040ez tax forms downloads 65 ($100 + the $7. 1040ez tax forms downloads 65 you will pay to cover your employee's share of social security and Medicare taxes). 1040ez tax forms downloads Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. 1040ez tax forms downloads Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. 1040ez tax forms downloads Or, you may owe only the FUTA tax or only the state unemployment tax. 1040ez tax forms downloads To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. 1040ez tax forms downloads For a list of state unemployment tax agencies, visit the U. 1040ez tax forms downloads S. 1040ez tax forms downloads Department of Labor's website at www. 1040ez tax forms downloads workforcesecurity. 1040ez tax forms downloads doleta. 1040ez tax forms downloads gov/unemploy/agencies. 1040ez tax forms downloads asp. 1040ez tax forms downloads You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 1040ez tax forms downloads The FUTA tax is 6. 1040ez tax forms downloads 0% of your employee's FUTA wages. 1040ez tax forms downloads However, you may be able to take a credit of up to 5. 1040ez tax forms downloads 4% against the FUTA tax, resulting in a net tax rate of 0. 1040ez tax forms downloads 6%. 1040ez tax forms downloads Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. 1040ez tax forms downloads The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. 1040ez tax forms downloads (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. 1040ez tax forms downloads ) Note. 1040ez tax forms downloads   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. 1040ez tax forms downloads The term “legal holiday” means any legal holiday in the District of Columbia. 1040ez tax forms downloads Pay the tax as discussed under How Do You Make Tax Payments, later. 1040ez tax forms downloads Also, see What Forms Must You File, later. 1040ez tax forms downloads Note. 1040ez tax forms downloads   The 5. 1040ez tax forms downloads 4% credit is reduced for wages paid in a credit reduction state. 1040ez tax forms downloads See the Instructions for Schedule H (Form 1040). 1040ez tax forms downloads Do not withhold the FUTA tax from your employee's wages. 1040ez tax forms downloads You must pay it from your own funds. 1040ez tax forms downloads FUTA wages. 1040ez tax forms downloads   Figure the FUTA tax on the FUTA wages you pay. 1040ez tax forms downloads If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. 1040ez tax forms downloads (A calendar quarter is January through March, April through June, July through September, or October through December. 1040ez tax forms downloads ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. 1040ez tax forms downloads For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. 1040ez tax forms downloads Wages not counted. 1040ez tax forms downloads   Do not count wages you pay to any of the following individuals as FUTA wages. 1040ez tax forms downloads Your spouse. 1040ez tax forms downloads Your child who is under the age of 21. 1040ez tax forms downloads Your parent. 1040ez tax forms downloads Credit for 2013. 1040ez tax forms downloads   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. 1040ez tax forms downloads Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. 1040ez tax forms downloads Worksheet A. 1040ez tax forms downloads Worksheet for Credit for Late Contributions 1. 1040ez tax forms downloads Enter the amount from Schedule H, line 22   2. 1040ez tax forms downloads Enter the amount from Schedule H, line 19   3. 1040ez tax forms downloads Subtract line 2 from line 1. 1040ez tax forms downloads If zero or less, enter -0-   4. 1040ez tax forms downloads Enter total contributions paid to the state(s) after the Form 1040 due date   5. 1040ez tax forms downloads Enter the smaller of line 3 or line 4   6. 1040ez tax forms downloads Multiply line 5 by . 1040ez tax forms downloads 90 (90%)   7. 1040ez tax forms downloads Add lines 2 and 6   8. 1040ez tax forms downloads Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. 1040ez tax forms downloads You should withhold federal income tax only if your household employee asks you to withhold it and you agree. 1040ez tax forms downloads The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. 1040ez tax forms downloads If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. 1040ez tax forms downloads If you agree to withhold federal income tax, you are responsible for paying it to the IRS. 1040ez tax forms downloads Pay the tax as discussed under How Do You Make Tax Payments, later. 1040ez tax forms downloads Also, see What Forms Must You File, later. 1040ez tax forms downloads Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. 1040ez tax forms downloads Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. 1040ez tax forms downloads Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. 1040ez tax forms downloads Publication 15 (Circular E) contains detailed instructions. 1040ez tax forms downloads Wages. 1040ez tax forms downloads   Figure federal income tax withholding on both cash and noncash wages you pay. 1040ez tax forms downloads Measure wages you pay in any form other than cash by the fair market value of the noncash item. 1040ez tax forms downloads   Do not count as wages any of the following items. 1040ez tax forms downloads Meals provided to your employee at your home for your convenience. 1040ez tax forms downloads Lodging provided to your employee at your home for your convenience and as a condition of employment. 1040ez tax forms downloads Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). 1040ez tax forms downloads A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 1040ez tax forms downloads See Publication 15-B for special requirements for this exclusion. 1040ez tax forms downloads Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. 1040ez tax forms downloads   See Publication 15 (Circular E) for more information on cash and noncash wages. 1040ez tax forms downloads Paying tax without withholding. 1040ez tax forms downloads   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. 1040ez tax forms downloads It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. 1040ez tax forms downloads What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. 1040ez tax forms downloads This credit reduces their tax or allows them to receive a payment from the IRS. 1040ez tax forms downloads You also may have to give your employee a notice about the EIC. 1040ez tax forms downloads Notice about the EIC. 1040ez tax forms downloads   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. 1040ez tax forms downloads If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. 1040ez tax forms downloads   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. 1040ez tax forms downloads A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. 1040ez tax forms downloads Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 1040ez tax forms downloads Your own written statement with the same wording as in Notice 797. 1040ez tax forms downloads If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. 1040ez tax forms downloads If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. 1040ez tax forms downloads If Form W-2 is not required, you must notify the employee by February 7, 2015. 1040ez tax forms downloads   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. 1040ez tax forms downloads Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). 1040ez tax forms downloads How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. 1040ez tax forms downloads Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). 1040ez tax forms downloads Add these household employment taxes to your income tax. 1040ez tax forms downloads Pay the amount due by April 15, 2015. 1040ez tax forms downloads For more information about using Schedule H, see Schedule H under What Forms Must You File, later. 1040ez tax forms downloads You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. 1040ez tax forms downloads You can pay the additional tax in any of the following ways. 1040ez tax forms downloads Ask your employer to withhold more federal income tax from your wages in 2014. 1040ez tax forms downloads Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. 1040ez tax forms downloads Make estimated tax payments for 2014 to the IRS. 1040ez tax forms downloads Increase your payments if you already make estimated tax payments. 1040ez tax forms downloads You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. 1040ez tax forms downloads (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. 1040ez tax forms downloads ) However, you will not be subject to the penalty if both of the following situations apply to you. 1040ez tax forms downloads You will not have federal income tax withheld from wages, pensions, or any other payments you receive. 1040ez tax forms downloads Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. 1040ez tax forms downloads Asking for more federal income tax withholding. 1040ez tax forms downloads   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. 1040ez tax forms downloads Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. 1040ez tax forms downloads   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). 1040ez tax forms downloads Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. 1040ez tax forms downloads   See Publication 505 to make sure you will have the right amount withheld. 1040ez tax forms downloads It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. 1040ez tax forms downloads Paying estimated tax. 1040ez tax forms downloads   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. 1040ez tax forms downloads You can use its payment vouchers to make your payments by check or money order. 1040ez tax forms downloads You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. 1040ez tax forms downloads For details, see the form instructions and visit IRS. 1040ez tax forms downloads gov. 1040ez tax forms downloads    You can pay all the employment taxes at once or you can pay them in installments. 1040ez tax forms downloads If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. 1040ez tax forms downloads Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. 1040ez tax forms downloads Payment option for business employers. 1040ez tax forms downloads   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. 1040ez tax forms downloads You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. 1040ez tax forms downloads For information on depositing employment taxes, see Publication 15 (Circular E). 1040ez tax forms downloads   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040ez tax forms downloads See Business employment tax returns, later. 1040ez tax forms downloads    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. 1040ez tax forms downloads You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. 1040ez tax forms downloads More information. 1040ez tax forms downloads   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. 1040ez tax forms downloads What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. 1040ez tax forms downloads Social security and Medicare wages. 1040ez tax forms downloads FUTA wages. 1040ez tax forms downloads Wages from which you withhold federal income tax. 1040ez tax forms downloads For information on ordering employment tax forms, see How To Get Tax Help, later. 1040ez tax forms downloads Employer identification number (EIN). 1040ez tax forms downloads   You must include your employer identification number (EIN) on the forms you file for your household employee. 1040ez tax forms downloads An EIN is a nine-digit number issued by the IRS. 1040ez tax forms downloads It is not the same as a social security number. 1040ez tax forms downloads    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. 1040ez tax forms downloads If you already have an EIN, use that number. 1040ez tax forms downloads   If you do not have an EIN, you may apply for one online. 1040ez tax forms downloads Go to IRS. 1040ez tax forms downloads gov and click on the Apply for an EIN Online link under Tools. 1040ez tax forms downloads 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. 1040ez tax forms downloads Form W-2. 1040ez tax forms downloads   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. 1040ez tax forms downloads Social security and Medicare wages of $1,900 or more. 1040ez tax forms downloads Wages from which you withhold federal income tax. 1040ez tax forms downloads You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. 1040ez tax forms downloads You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). 1040ez tax forms downloads Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. 1040ez tax forms downloads Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 1040ez tax forms downloads socialsecurity. 1040ez tax forms downloads gov/employer for guidelines on filing electronically. 1040ez tax forms downloads Employee who leaves during the year. 1040ez tax forms downloads   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. 1040ez tax forms downloads You do not need to wait until 2015. 1040ez tax forms downloads If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. 1040ez tax forms downloads Schedule H. 1040ez tax forms downloads   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. 1040ez tax forms downloads Social security and Medicare wages of $1,900 or more. 1040ez tax forms downloads FUTA wages. 1040ez tax forms downloads Wages from which you withhold federal income tax. 1040ez tax forms downloads File Schedule H with your 2014 federal income tax return by April 15, 2015. 1040ez tax forms downloads If you get an extension to file your return, the extension also will apply to your Schedule H. 1040ez tax forms downloads Filing options when no return is required. 1040ez tax forms downloads   If you are not required to file a 2014 tax return, you have the following two options. 1040ez tax forms downloads You can file Schedule H by itself. 1040ez tax forms downloads See the Schedule H instructions for details. 1040ez tax forms downloads If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. 1040ez tax forms downloads See Business employment tax returns, next. 1040ez tax forms downloads   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. 1040ez tax forms downloads Business employment tax returns. 1040ez tax forms downloads   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. 1040ez tax forms downloads (See Payment option for business employers, earlier. 1040ez tax forms downloads ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. 1040ez tax forms downloads Include the FUTA tax for the employee on your Form 940. 1040ez tax forms downloads   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. 1040ez tax forms downloads   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). 1040ez tax forms downloads For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. 1040ez tax forms downloads Both of these publications also provide information about filing Form 940. 1040ez tax forms downloads What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. 1040ez tax forms downloads You must also keep records to support the information you enter on the forms you file. 1040ez tax forms downloads If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. 1040ez tax forms downloads Wage and tax records. 1040ez tax forms downloads   On each payday, you should record the date and amounts of all the following items. 1040ez tax forms downloads Your employee's cash and noncash wages. 1040ez tax forms downloads Any employee social security tax you withhold or agree to pay for your employee. 1040ez tax forms downloads Any employee Medicare tax you withhold or agree to pay for your employee. 1040ez tax forms downloads Any federal income tax you withhold. 1040ez tax forms downloads Any state employment taxes you withhold. 1040ez tax forms downloads Employee's social security number. 1040ez tax forms downloads   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. 1040ez tax forms downloads Social security and Medicare wages of $1,900 or more. 1040ez tax forms downloads Wages from which you withhold federal income tax. 1040ez tax forms downloads You must ask for your employee's social security number no later than the first day on which you pay the wages. 1040ez tax forms downloads You may wish to ask for it when you hire your employee. 1040ez tax forms downloads You should ask your employee to show you his or her social security card. 1040ez tax forms downloads The employee may show the card if it is available. 1040ez tax forms downloads You may, but are not required to, photocopy the card if the employee provides it. 1040ez tax forms downloads   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. 1040ez tax forms downloads An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. 1040ez tax forms downloads    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. 1040ez tax forms downloads    You also can download Form SS-5 from the Social Security Administration website at  www. 1040ez tax forms downloads socialsecurity. 1040ez tax forms downloads gov/online/ss-5. 1040ez tax forms downloads pdf. 1040ez tax forms downloads How long to keep records. 1040ez tax forms downloads   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. 1040ez tax forms downloads Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. 1040ez tax forms downloads To qualify, you must pay these expenses so you can work or look for work. 1040ez tax forms downloads If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. 1040ez tax forms downloads For information about the credit, see Publication 503, Child and Dependent Care Expenses. 1040ez tax forms downloads How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. 1040ez tax forms downloads Schedule H attached to another form. 1040ez tax forms downloads    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. 1040ez tax forms downloads S. 1040ez tax forms downloads Individual Income Tax Return, and attach a corrected Schedule H. 1040ez tax forms downloads If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. 1040ez tax forms downloads If you discover an error on a Schedule H that you previously filed with Form 1041, U. 1040ez tax forms downloads S. 1040ez tax forms downloads Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. 1040ez tax forms downloads You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 1040ez tax forms downloads Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 1040ez tax forms downloads In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. 1040ez tax forms downloads Schedule H filed by itself. 1040ez tax forms downloads   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. 1040ez tax forms downloads You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 1040ez tax forms downloads Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 1040ez tax forms downloads In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. 1040ez tax forms downloads If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. 1040ez tax forms downloads (See Overpayment of tax, later. 1040ez tax forms downloads ) When to file. 1040ez tax forms downloads   File a corrected Schedule H when you discover an error on a previously filed Schedule H. 1040ez tax forms downloads If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. 1040ez tax forms downloads If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). 1040ez tax forms downloads Underpayment of tax. 1040ez tax forms downloads   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. 1040ez tax forms downloads Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. 1040ez tax forms downloads However, underreported FUTA taxes will be subject to interest. 1040ez tax forms downloads Overpayment of tax. 1040ez tax forms downloads    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. 1040ez tax forms downloads However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. 1040ez tax forms downloads Adjust the overpayment. 1040ez tax forms downloads   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. 1040ez tax forms downloads If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). 1040ez tax forms downloads If you adjust your return, you will not receive interest on your overpayment. 1040ez tax forms downloads If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. 1040ez tax forms downloads You may not adjust your return to correct overpayments of FUTA tax. 1040ez tax forms downloads Claim for refund process. 1040ez tax forms downloads   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. 1040ez tax forms downloads If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). 1040ez tax forms downloads You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. 1040ez tax forms downloads Required repayment or consent. 1040ez tax forms downloads   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. 1040ez tax forms downloads You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. 1040ez tax forms downloads You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. 1040ez tax forms downloads Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. 1040ez tax forms downloads Filing required Forms W-2 or Forms W-2c. 1040ez tax forms downloads   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. 1040ez tax forms downloads Additional Medicare Tax. 1040ez tax forms downloads   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. 1040ez tax forms downloads An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. 1040ez tax forms downloads For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. 1040ez tax forms downloads   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. 1040ez tax forms downloads Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. 1040ez tax forms downloads Additional information. 1040ez tax forms downloads   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). 1040ez tax forms downloads Also, visit IRS. 1040ez tax forms downloads gov. 1040ez tax forms downloads How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040ez tax forms downloads Free help with your tax return. 1040ez tax forms downloads   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040ez tax forms downloads The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040ez tax forms downloads The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez tax forms downloads Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez tax forms downloads In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040ez tax forms downloads To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040ez tax forms downloads gov, download the IRS2Go app, or call 1-800-906-9887. 1040ez tax forms downloads   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez tax forms downloads To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez tax forms downloads aarp. 1040ez tax forms downloads org/money/taxaide or call 1-888-227-7669. 1040ez tax forms downloads For more information on these programs, go to IRS. 1040ez tax forms downloads gov and enter “VITA” in the search box. 1040ez tax forms downloads Internet. 1040ez tax forms downloads    IRS. 1040ez tax forms downloads gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040ez tax forms downloads Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez tax forms downloads Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040ez tax forms downloads Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040ez tax forms downloads gov or download the IRS2Go app and select the Refund Status option. 1040ez tax forms downloads The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez tax forms downloads Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040ez tax forms downloads You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez tax forms downloads The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez tax forms downloads Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040ez tax forms downloads No need to wait on the phone or stand in line. 1040ez tax forms downloads The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040ez tax forms downloads When you reach the response screen, you can print the entire interview and the final response for your records. 1040ez tax forms downloads New subject areas are added on a regular basis. 1040ez tax forms downloads  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040ez tax forms downloads gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040ez tax forms downloads You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040ez tax forms downloads The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040ez tax forms downloads When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040ez tax forms downloads Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040ez tax forms downloads You can also ask the IRS to mail a return or an account transcript to you. 1040ez tax forms downloads Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040ez tax forms downloads gov or by calling 1-800-908-9946. 1040ez tax forms downloads Tax return and tax account transcripts are generally available for the current year and the past three years. 1040ez tax forms downloads Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040ez tax forms downloads Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040ez tax forms downloads If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040ez tax forms downloads Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040ez tax forms downloads gov and enter Where's My Amended Return? in the search box. 1040ez tax forms downloads You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez tax forms downloads It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez tax forms downloads Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040ez tax forms downloads gov. 1040ez tax forms downloads Select the Payment tab on the front page of IRS. 1040ez tax forms downloads gov for more information. 1040ez tax forms downloads Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040ez tax forms downloads Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez tax forms downloads gov. 1040ez tax forms downloads Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040ez tax forms downloads Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez tax forms downloads gov. 1040ez tax forms downloads Request an Electronic Filing PIN by going to IRS. 1040ez tax forms downloads gov and entering Electronic Filing PIN in the search box. 1040ez tax forms downloads Download forms, instructions and publications, including accessible versions for people with disabilities. 1040ez tax forms downloads Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040ez tax forms downloads gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040ez tax forms downloads An employee can answer questions about your tax account or help you set up a payment plan. 1040ez tax forms downloads Before you visit, check the Office Locator on IRS. 1040ez tax forms downloads gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040ez tax forms downloads If you have a special need, such as a disability, you can request an appointment. 1040ez tax forms downloads Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez tax forms downloads Apply for an Employer Identification Number (EIN). 1040ez tax forms downloads Go to IRS. 1040ez tax forms downloads gov and enter Apply for an EIN in the search box. 1040ez tax forms downloads Read the Internal Revenue Code, regulations, or other official guidance. 1040ez tax forms downloads Read Internal Revenue Bulletins. 1040ez tax forms downloads Sign up to receive local and national tax news and more by email. 1040ez tax forms downloads Just click on “subscriptions” above the search box on IRS. 1040ez tax forms downloads gov and choose from a variety of options. 1040ez tax forms downloads Phone. 1040ez tax forms downloads    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez tax forms downloads Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez tax forms downloads Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040ez tax forms downloads gov, or download the IRS2Go app. 1040ez tax forms downloads Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez tax forms downloads The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez tax forms downloads Most VITA and TCE sites offer free electronic filing. 1040ez tax forms downloads Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040ez tax forms downloads Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040ez tax forms downloads Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040ez tax forms downloads If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez tax forms downloads The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez tax forms downloads Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez tax forms downloads Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez tax forms downloads The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez tax forms downloads Note, the above information is for our automated hotline. 1040ez tax forms downloads Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040ez tax forms downloads Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040ez tax forms downloads You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez tax forms downloads It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez tax forms downloads Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040ez tax forms downloads You should receive your order within 10 business days. 1040ez tax forms downloads Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040ez tax forms downloads If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040ez tax forms downloads Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040ez tax forms downloads The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040ez tax forms downloads These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040ez tax forms downloads Walk-in. 1040ez tax forms downloads   You can find a selection of forms, publications and services — in-person. 1040ez tax forms downloads Products. 1040ez tax forms downloads You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez tax forms downloads Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez tax forms downloads Services. 1040ez tax forms downloads You can walk in to your local TAC for face-to-face tax help. 1040ez tax forms downloads An employee can answer questions about your tax account or help you set up a payment plan. 1040ez tax forms downloads Before visiting, use the Office Locator tool on IRS. 1040ez tax forms downloads gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040ez tax forms downloads Mail. 1040ez tax forms downloads   You can send your order for forms, instructions, and publications to the address below. 1040ez tax forms downloads You should receive a response within 10 business days after your request is received. 1040ez tax forms downloads Internal Revenue Service 1201 N. 1040ez tax forms downloads Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040ez tax forms downloads The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez tax forms downloads Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040ez tax forms downloads   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040ez tax forms downloads We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040ez tax forms downloads You face (or your business is facing) an immediate threat of adverse action. 1040ez tax forms downloads You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040ez tax forms downloads   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040ez tax forms downloads Here's why we can help: TAS is an independent organization within the IRS. 1040ez tax forms downloads Our advocates know how to work with the IRS. 1040ez tax forms downloads Our services are free and tailored to meet your needs. 1040ez tax forms downloads We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez tax forms downloads   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040ez tax forms downloads   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040ez tax forms downloads If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040ez tax forms downloads Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1040ez tax forms downloads Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040ez tax forms downloads Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez tax forms downloads Sample W-2 Form This image is too large to be displayed in the current screen. 1040ez tax forms downloads Please click the link to view the image. 1040ez tax forms downloads Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications