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2006 Tax Forms

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2006 Tax Forms

2006 tax forms 13. 2006 tax forms   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. 2006 tax forms Wage limit. 2006 tax forms Federal Income Tax WithholdingNew Form W-4 for 2014. 2006 tax forms Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. 2006 tax forms Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. 2006 tax forms  The employee tax rate for social security is 6. 2006 tax forms 2%. 2006 tax forms Previously, the employee tax rate for social security was 4. 2006 tax forms 2%. 2006 tax forms The employer tax rate for social security remains unchanged at 6. 2006 tax forms 2%. 2006 tax forms The social security wage base limit is $113,700. 2006 tax forms The Medicare tax rate is 1. 2006 tax forms 45% each for the employee and employer, unchanged from 2012. 2006 tax forms There is no wage base limit for Medicare tax. 2006 tax forms Additional Medicare Tax. 2006 tax forms  In addition to withholding Medicare tax at 1. 2006 tax forms 45%, you must withhold a 0. 2006 tax forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2006 tax forms 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. 2006 tax forms Additional Medicare Tax is only imposed on the employee. 2006 tax forms There is no employer share of Additional Medicare Tax. 2006 tax forms All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. 2006 tax forms For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 2006 tax forms For more information on Additional Medicare Tax, visit IRS. 2006 tax forms gov and enter “Additional Medicare Tax” in the search box. 2006 tax forms Leave-based donation programs to aid victims of Hurricane Sandy. 2006 tax forms  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. 2006 tax forms The donated leave will not be included in the income or wages of the employee. 2006 tax forms The employer may deduct the cash payments as business expenses or charitable contributions. 2006 tax forms For more information, see Notice 2012-69, 2012-51 I. 2006 tax forms R. 2006 tax forms B. 2006 tax forms 712, available at www. 2006 tax forms irs. 2006 tax forms gov/irb/2012-51_IRB/ar09. 2006 tax forms html. 2006 tax forms Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 2006 tax forms  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 2006 tax forms Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. 2006 tax forms Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2006 tax forms For more information, visit IRS. 2006 tax forms gov and enter “work opportunity credit” in the search box. 2006 tax forms What's New for 2014 Social security and Medicare tax for 2014. 2006 tax forms  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). 2006 tax forms The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 2006 tax forms There is no limit on the amount of wages subject to Medicare tax. 2006 tax forms Reminders Additional employment tax information for farmers. 2006 tax forms  See Publication 51 (Circular A) for more detailed guidance on employment taxes. 2006 tax forms For the latest information about employment tax developments impacting farmers, go to www. 2006 tax forms irs. 2006 tax forms gov/pub51. 2006 tax forms Correcting a previously filed Form 943. 2006 tax forms  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. 2006 tax forms Form 943-X is filed separately from Form 943. 2006 tax forms For more information on correcting Form 943, see the Instructions for Form 943-X. 2006 tax forms Federal tax deposits must be made by electronic funds transfer. 2006 tax forms  You must use electronic funds transfer to make all federal tax deposits. 2006 tax forms Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2006 tax forms If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2006 tax forms Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2006 tax forms EFTPS is a free service provided by the Department of Treasury. 2006 tax forms Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2006 tax forms For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2006 tax forms To get more information about EFTPS or to enroll in EFTPS, visit www. 2006 tax forms eftps. 2006 tax forms gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2006 tax forms Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2006 tax forms Important Dates for 2014 You should take the action indicated by the dates listed. 2006 tax forms See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. 2006 tax forms Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. 2006 tax forms For these dates, see Publication 509, Tax Calendars (For use in 2014). 2006 tax forms Note. 2006 tax forms  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 2006 tax forms A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. 2006 tax forms For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2006 tax forms S. 2006 tax forms Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. 2006 tax forms See Private delivery services in Publication 51 (Circular A). 2006 tax forms Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. 2006 tax forms Statewide holidays no longer apply. 2006 tax forms For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). 2006 tax forms Fiscal year taxpayers. 2006 tax forms  The due dates listed below apply whether you use a calendar or a fiscal year. 2006 tax forms By January 31. 2006 tax forms   File Form 943 with the IRS. 2006 tax forms If you deposited all Form 943 taxes when due, you have 10 additional days to file. 2006 tax forms Furnish each employee with a completed Form W-2, Wage and Tax Statement. 2006 tax forms Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 2006 tax forms File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 2006 tax forms If you deposited all the FUTA tax when due, you have 10 additional days to file. 2006 tax forms File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. 2006 tax forms If you deposited all Form 945 taxes when due, you have 10 additional days to file. 2006 tax forms By February 15. 2006 tax forms  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. 2006 tax forms On February 16. 2006 tax forms  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 2006 tax forms Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. 2006 tax forms If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 2006 tax forms If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 2006 tax forms By February 28. 2006 tax forms   File paper Forms 1099 and 1096. 2006 tax forms File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 2006 tax forms S. 2006 tax forms Information Returns, with the IRS. 2006 tax forms For electronically filed returns, see By March 31 below. 2006 tax forms File paper Forms W-2 and W-3. 2006 tax forms File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). 2006 tax forms For electronically filed returns, see By March 31 below. 2006 tax forms By March 31. 2006 tax forms   File electronic Forms W-2 and 1099. 2006 tax forms File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 2006 tax forms For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. 2006 tax forms socialsecurity. 2006 tax forms gov/employer. 2006 tax forms For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. 2006 tax forms By April 30, July 31, October 31, and January 31. 2006 tax forms   Deposit FUTA taxes. 2006 tax forms Deposit FUTA tax due if it is more than $500. 2006 tax forms Before December 1. 2006 tax forms  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. 2006 tax forms Introduction You are generally required to withhold federal income tax from the wages of your employees. 2006 tax forms You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). 2006 tax forms You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2006 tax forms This chapter includes information about these taxes. 2006 tax forms You must also pay self-employment tax on your net earnings from farming. 2006 tax forms See chapter 12 for information on self-employment tax. 2006 tax forms Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. 2006 tax forms Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. 2006 tax forms Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. 2006 tax forms Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. 2006 tax forms Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. 2006 tax forms Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). 2006 tax forms Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). 2006 tax forms Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. 2006 tax forms For more information, see Publication 51 (Circular A). 2006 tax forms Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. 2006 tax forms This is so even when you give the employee freedom of action. 2006 tax forms What matters is that you have the right to control the details of how the services are performed. 2006 tax forms You are responsible for withholding and paying employment taxes for your employees. 2006 tax forms You are also required to file employment tax returns. 2006 tax forms These requirements do not apply to amounts that you pay to independent contractors. 2006 tax forms See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 2006 tax forms If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. 2006 tax forms Special rules apply to crew leaders. 2006 tax forms See Crew Leaders , later. 2006 tax forms Employer identification number (EIN). 2006 tax forms   If you have employees, you must have an EIN. 2006 tax forms If you do not have an EIN, you may apply for one online. 2006 tax forms Go to IRS. 2006 tax forms gov and click on the Apply for an EIN Online link under Tools. 2006 tax forms You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 2006 tax forms The hours of operation for both numbers are Monday–Friday form 7:00 a. 2006 tax forms m. 2006 tax forms –7:00 p. 2006 tax forms m. 2006 tax forms local time (Alaska and Hawaii follow Pacific time). 2006 tax forms You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 2006 tax forms Employee's social security number (SSN). 2006 tax forms   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). 2006 tax forms Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). 2006 tax forms It is also available from the SSA's website at www. 2006 tax forms socialsecurity. 2006 tax forms gov. 2006 tax forms   The employee must furnish evidence of age, identity, and U. 2006 tax forms S. 2006 tax forms citizenship or lawful immigration status permitting employment with the Form SS-5. 2006 tax forms An employee who is age 18 or older must appear in person with this evidence at an SSA office. 2006 tax forms Form I-9. 2006 tax forms    You must verify that each new employee is legally eligible to work in the United States. 2006 tax forms This includes completing the Form I-9, Employment Eligibility Verification. 2006 tax forms Form I-9 is available from the U. 2006 tax forms S. 2006 tax forms Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. 2006 tax forms Form I-9 is also available from the USCIS website at www. 2006 tax forms uscis. 2006 tax forms gov. 2006 tax forms You can also contact the USCIS at 1-800-375-5283 for more information. 2006 tax forms New hire reporting. 2006 tax forms   You are required to report any new employee to a designated state new hire registry. 2006 tax forms Many states accept a copy of Form W-4 with employer information added. 2006 tax forms Visit the Office of Child Support Enforcement website at www. 2006 tax forms acf. 2006 tax forms hhs. 2006 tax forms gov/programs/cse/newhire for more information. 2006 tax forms Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. 2006 tax forms However, certain exemptions may apply to wages paid to your child, spouse, or parent. 2006 tax forms Exemptions for your child. 2006 tax forms   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. 2006 tax forms However, see Nonexempt services of a child or spouse , later. 2006 tax forms Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. 2006 tax forms Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. 2006 tax forms Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. 2006 tax forms Exemptions for your spouse. 2006 tax forms   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. 2006 tax forms   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. 2006 tax forms Nonexempt services of a child or spouse. 2006 tax forms   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. 2006 tax forms A corporation, even if it is controlled by you. 2006 tax forms A partnership, even if you are a partner. 2006 tax forms This does not apply to wages paid to your child if each partner is a parent of the child. 2006 tax forms An estate or trust, even if it is the estate of a deceased parent. 2006 tax forms In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. 2006 tax forms Exemptions for your parent. 2006 tax forms   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. 2006 tax forms Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. 2006 tax forms You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. 2006 tax forms You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. 2006 tax forms   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. 2006 tax forms Qualified joint venture. 2006 tax forms   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. 2006 tax forms For more information about qualified joint ventures, see chapter 12. 2006 tax forms Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. 2006 tax forms Social security and Medicare taxes. 2006 tax forms   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. 2006 tax forms The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. 2006 tax forms The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. 2006 tax forms Federal income tax withholding. 2006 tax forms   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. 2006 tax forms Federal unemployment (FUTA) tax. 2006 tax forms   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. 2006 tax forms The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. 2006 tax forms Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. 2006 tax forms   The farmer is the employer of workers furnished by a crew leader in all other situations. 2006 tax forms In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. 2006 tax forms For example, some farmers employ individuals to recruit farmworkers exclusively for them. 2006 tax forms Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. 2006 tax forms The farmer is the employer in these cases. 2006 tax forms For information about common-law employees, see section 1 of Publication 15-A. 2006 tax forms For information about crew leaders, see the Department of Labor website at www. 2006 tax forms dol. 2006 tax forms gov/whd/regs/compliance/whdfs49. 2006 tax forms htm. 2006 tax forms Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. 2006 tax forms You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). 2006 tax forms The $150 test applies separately to each farmworker that you employ. 2006 tax forms If you employ a family of workers, each member is treated separately. 2006 tax forms Do not count wages paid by other employers. 2006 tax forms You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). 2006 tax forms If the $2,500 test for the group is not met, the $150 test for an employee still applies. 2006 tax forms Exceptions. 2006 tax forms   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. 2006 tax forms However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. 2006 tax forms   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. 2006 tax forms   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. 2006 tax forms Religious exemption. 2006 tax forms   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. 2006 tax forms This exemption is available only if both the employee and the employer are members of the group or division. 2006 tax forms   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2006 tax forms Cash wages. 2006 tax forms   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. 2006 tax forms Cash wages include checks, money orders, and any kind of money or cash. 2006 tax forms   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. 2006 tax forms Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. 2006 tax forms For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. 2006 tax forms socialsecurity. 2006 tax forms gov. 2006 tax forms Noncash wages. 2006 tax forms    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. 2006 tax forms Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. 2006 tax forms However, they are subject to these taxes if the substance of the transaction is a cash payment. 2006 tax forms For information on lodging provided as a condition of employment, see Publication 15-B. 2006 tax forms   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. 2006 tax forms Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). 2006 tax forms Tax rates and social security wage limit. 2006 tax forms   For 2013, the employer and the employee will pay the following taxes. 2006 tax forms The employer and employee each pay 6. 2006 tax forms 2% of cash wages for social security tax (old-age, survivors, and disability insurance). 2006 tax forms The employer and employee each pay 1. 2006 tax forms 45% of cash wages for Medicare tax (hospital insurance). 2006 tax forms The employee pays 0. 2006 tax forms 9% of cash wages in excess of $200,000 for Additional Medicare Tax. 2006 tax forms Wage limit. 2006 tax forms   The limit on wages subject to the social security tax for 2013 is $113,700. 2006 tax forms There is no limit on wages subject to the Medicare tax. 2006 tax forms All covered wages are subject to the Medicare tax. 2006 tax forms Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. 2006 tax forms Paying employee's share. 2006 tax forms   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. 2006 tax forms It is additional income to the employee. 2006 tax forms You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. 2006 tax forms Example. 2006 tax forms Jane operates a small family fruit farm. 2006 tax forms She employs day laborers in the picking season to enable her to timely get her crop to market. 2006 tax forms She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. 2006 tax forms When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). 2006 tax forms For 2013, Jane paid Mary $1,000 during the year. 2006 tax forms Susan enters $1,076. 2006 tax forms 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. 2006 tax forms 50 social security and Medicare taxes paid for Mary). 2006 tax forms She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. 2006 tax forms Additional Medicare Tax. 2006 tax forms   In addition to withholding Medicare tax at 1. 2006 tax forms 45%, you must withhold a 0. 2006 tax forms 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2006 tax forms 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. 2006 tax forms Additional Medicare Tax is only imposed on the employee. 2006 tax forms There is no employer share of Additional Medicare Tax. 2006 tax forms All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. 2006 tax forms   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). 2006 tax forms For more information on Additional Medicare Tax, visit IRS. 2006 tax forms gov and enter “Additional Medicare Tax” in the search box. 2006 tax forms Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. 2006 tax forms Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. 2006 tax forms The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. 2006 tax forms Form W-4. 2006 tax forms   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. 2006 tax forms In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. 2006 tax forms An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. 2006 tax forms   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. 2006 tax forms   You should give each new employee a Form W-4 as soon as you hire the employee. 2006 tax forms For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. 2006 tax forms Have the employee complete and return the form to you before the first payday. 2006 tax forms If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. 2006 tax forms New Form W-4 for 2014. 2006 tax forms   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. 2006 tax forms Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. 2006 tax forms You cannot accept substitute Forms W-4 developed by employees. 2006 tax forms How to figure withholding. 2006 tax forms   You can use one of several methods to determine the amount to withhold. 2006 tax forms The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. 2006 tax forms Publication 51 (Circular A) also contains additional information about federal income tax withholding. 2006 tax forms Nonemployee compensation. 2006 tax forms   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. 2006 tax forms However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. 2006 tax forms For more information, see the Instructions for Form 1099-MISC. 2006 tax forms Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. 2006 tax forms However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. 2006 tax forms You meet the notification requirement by giving each employee any of the following. 2006 tax forms Form W-2, which contains EIC notification on the back of Copy B. 2006 tax forms A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. 2006 tax forms Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 2006 tax forms Your own written statement with the exact wording of Notice 797. 2006 tax forms For more information, see Publication 51 (Circular A). 2006 tax forms Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. 2006 tax forms You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. 2006 tax forms If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. 2006 tax forms You must also pay the employer's share of social security and Medicare taxes. 2006 tax forms There is no employer share of Additional Medicare Tax. 2006 tax forms Form 943. 2006 tax forms   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. 2006 tax forms Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). 2006 tax forms Deposits. 2006 tax forms   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. 2006 tax forms However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. 2006 tax forms   For more information on deposit rules, see Publication 51 (Circular A). 2006 tax forms Electronic deposit requirement. 2006 tax forms   You must use electronic funds transfer to make all federal tax deposits. 2006 tax forms Generally, electronic funds transfers are made using EFTPS. 2006 tax forms If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2006 tax forms Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2006 tax forms EFTPS is a free service provided by the Department of Treasury. 2006 tax forms Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2006 tax forms   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2006 tax forms To get more information about EFTPS or to enroll in EFTPS, visit www. 2006 tax forms eftps. 2006 tax forms gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2006 tax forms Additional information about EFTPS is also available in Publication 966. 2006 tax forms Form W-2. 2006 tax forms   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. 2006 tax forms However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. 2006 tax forms The date the employee requests the form. 2006 tax forms The date you make your final payment of wages to the employee. 2006 tax forms Compensation paid to H-2A visa holders. 2006 tax forms   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. 2006 tax forms Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 2006 tax forms   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 2006 tax forms In this case, the worker must give the employer a completed Form W-4. 2006 tax forms Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 2006 tax forms   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 2006 tax forms For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. 2006 tax forms Trust fund recovery penalty. 2006 tax forms   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. 2006 tax forms A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. 2006 tax forms A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. 2006 tax forms   Willfully means voluntarily, consciously, and intentionally. 2006 tax forms Paying other expenses of the business instead of the taxes due is acting willfully. 2006 tax forms Consequences of treating an employee as an independent contractor. 2006 tax forms   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. 2006 tax forms See Publication 15-A for more information. 2006 tax forms Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. 2006 tax forms You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. 2006 tax forms You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. 2006 tax forms These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. 2006 tax forms See Family Employees , earlier. 2006 tax forms Alien farmworkers. 2006 tax forms   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. 2006 tax forms However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. 2006 tax forms Commodity wages. 2006 tax forms   Payments in kind for farm labor are not cash wages. 2006 tax forms Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. 2006 tax forms Tax rate and credit. 2006 tax forms   The gross FUTA tax rate is 6. 2006 tax forms 0% of the first $7,000 cash wages you pay to each employee during the year. 2006 tax forms However, you are given a credit of up to 5. 2006 tax forms 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. 2006 tax forms If your state tax rate (experience rate) is less than 5. 2006 tax forms 4%, you may still be allowed the full 5. 2006 tax forms 4% credit. 2006 tax forms   If you do not pay the state tax, you cannot take the credit. 2006 tax forms If you are exempt from state unemployment tax for any reason, the full 6. 2006 tax forms 0% rate applies. 2006 tax forms See the Instructions for Form 940 for additional information. 2006 tax forms More information. 2006 tax forms   For more information on FUTA tax, see Publication 51 (Circular A). 2006 tax forms Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. 2006 tax forms It must not be collected or deducted from the wages of your employees. 2006 tax forms Form 940. 2006 tax forms   Report FUTA tax on Form 940. 2006 tax forms The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). 2006 tax forms Deposits. 2006 tax forms   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. 2006 tax forms If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. 2006 tax forms You can add it to the tax for the next quarter. 2006 tax forms If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. 2006 tax forms If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. 2006 tax forms Electronic deposit requirement. 2006 tax forms   You must use electronic funds transfer to make all federal tax deposits. 2006 tax forms Generally, electronic funds transfers are made using EFTPS. 2006 tax forms If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2006 tax forms Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2006 tax forms EFTPS is a free service provided by the Department of Treasury. 2006 tax forms Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2006 tax forms   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). 2006 tax forms To get more information about EFTPS or to enroll in EFTPS, visit www. 2006 tax forms eftps. 2006 tax forms gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2006 tax forms Additional information about EFTPS is also available in Publication 966. 2006 tax forms Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Florida

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Daytona Beach/
Holly Hill
149 S. Ridgewood Ave
Daytona Beach, FL 32114

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(386) 254-7360
Fort Myers 4210 Metro Parkway
Ft Myers, FL 33916

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(239) 938-7601
Gainesville 104 N. Main St.
Gainesville, FL 32601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(352) 395-6197
Jacksonville 400 West Bay St.
Jacksonville, FL 32202

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(904) 665-1040
Lakeland 2133 Harden Blvd
Lakeland, FL 33803

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(863) 904-3399
Maitland/Orlando 850 Trafalgar Ct.
Maitland, FL 32751

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(407) 660-5830
Melbourne 431 N. Wickham Road
Melbourne, FL 32935

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(321) 253-7700
 
Miami 51 S.W. First Ave.
Miami, FL 33130

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(305) 982-5077
Ocala 3300 SW 34th Ave
Ocala, FL. 34474

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(352) 401-0010 
Panama City  651-F West 14th St.
Panama City, FL 32401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(850)481-4016
 
Pensacola  7180 9th Ave North
Pensacola, FL. 32504 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(850) 435-8468
 
Plantation/
Fort Lauderdale 
7850 S.W. 6th Court
Plantation, FL 33324 

Monday-Friday - 8:30 a.m.-4:30 p.m.


Services Provided

(954) 423-7300 
Port St. Lucie  7410 South US Hwy. 1
Port St. Lucie, FL 34952 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(772) 340-5606 
Saint Petersburg  9450 Koger Blvd.
Saint Petersburg, FL 33702 

Monday-Friday - 8:30 a.m.-4:30 p.m.  

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(727) 568-2459 
Sarasota 5971 Cattle Ridge Blvd.
Sarasota, FL 34232

Monday-Friday - 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(941) 378-6448
Tallahassee   1211 Governor's Square Blvd.
Tallahassee, FL 32301

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(850) 942-8995 
Tampa 3848 W. Columbus Dr. 
Tampa, FL 33607

Monday-Friday - 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(813) 348-1831
West Palm Beach  1700 Palm Beach Lakes Blvd.
West Palm Beach, FL 33401 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(561) 616-2002 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Within Florida call:

 Jacksonville  (904) 665-1000
 Plantation  (954) 423-7677

 Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
400 West Bay Street, Stop 1200
Jacksonville, FL 32202

Internal Revenue Service
7850 SW 6th Court, Stop 6030
Plantation, FL 33324

Internal Revenue Service
9450 Koger Blvd, Room 101
St. Petersburg, FL 33702

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 2006 Tax Forms

2006 tax forms 33. 2006 tax forms   Crédito para Ancianos o Personas Incapacitadas Table of Contents Introduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo Introduction Si reúne los requisitos, tal vez pueda reducir los impuestos que adeuda tomando el crédito para ancianos o personas incapacitadas, el cual se calcula en el Anexo R (Formulario 1040A o Formulario 1040). 2006 tax forms Este capítulo trata lo siguiente: Quién reúne los requisitos para reclamar el crédito para ancianos o personas incapacitadas. 2006 tax forms Cómo reclamar el crédito. 2006 tax forms Tal vez pueda tomar el crédito para ancianos o personas incapacitadas si: Tiene 65 años de edad o más al final del año 2013 o Se jubiló por incapacidad total y permanente y recibe ingresos por incapacidad sujetos a impuestos. 2006 tax forms Useful Items - You may want to see: Publicación 524 Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés 554 Tax Guide for Seniors (Guía tributaria para personas de la tercera edad), en inglés Formulario (e Instrucciones) Anexo R (Formulario 1040A o 1040) Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés ¿Reúne los Requisitos del Crédito? Puede reclamar el crédito para ancianos o personas incapacitadas si le corresponden ambas situaciones: Usted es una persona que reúne los requisitos. 2006 tax forms Sus ingresos no sobrepasan determinados límites. 2006 tax forms Puede utilizar la Figura 33-A y la Tabla 33-1 como guía para ver si tiene derecho al crédito. 2006 tax forms Primero, utilice la Figura 33-A para saber si reúne los requisitos. 2006 tax forms En tal caso, pase a la Tabla 33-1 para asegurarse que sus ingresos no superen los límites correspondientes al crédito. 2006 tax forms Puede reclamar el crédito sólo si presenta el Formulario 1040 o el Formulario 1040A. 2006 tax forms No puede reclamar el crédito si presenta el Formulario 1040EZ. 2006 tax forms Persona que Reúne los Requisitos Usted reúne los requisitos de este crédito si es ciudadano estadounidense o extranjero residente y cualquiera de las siguientes situaciones le corresponden: Tenía 65 años de edad o más al final del año 2013. 2006 tax forms Tenía menos de 65 años de edad al final del año 2013 y se cumplen las tres condiciones siguientes: Se jubiló por incapacidad total y permanente (se explica más adelante). 2006 tax forms Recibió ingresos sujetos a impuestos por incapacidad durante 2013. 2006 tax forms En el día 1 de enero de 2013, no había alcanzado la edad de jubilación obligatoria (se define más adelante bajo Ingresos por incapacidad ). 2006 tax forms 65 años de edad. 2006 tax forms   Se considera que tiene 65 años el día antes de cumplir los 65 años. 2006 tax forms Por lo tanto, si nació el 1 de enero de 1949, se considera que tiene 65 años de edad al final de 2013. 2006 tax forms Ciudadano o Extranjero Residente de los Estados Unidos Para reclamar el crédito, tiene que ser ciudadano o extranjero residente de los Estados Unidos (o ser tratado como extranjero residente). 2006 tax forms Normalmente, no puede reclamar el crédito si fue extranjero no residente en algún momento durante el año tributario. 2006 tax forms Excepciones. 2006 tax forms   Tal vez pueda tomar el crédito si es extranjero no residente casado con un ciudadano o extranjero residente de los EE. 2006 tax forms UU. 2006 tax forms al final del año tributario, y usted y su cónyuge optan por tratarlo a usted como extranjero residente de los Estados Unidos. 2006 tax forms En tal caso, se gravan impuestos sobre los ingresos que usted y su cónyuge reciban de cualquier parte del mundo. 2006 tax forms Si era extranjero no residente al comenzar el año y residente extranjero al final del año, y estaba casado con un ciudadano o extranjero residente de los EE. 2006 tax forms UU. 2006 tax forms al final del año, tal vez pueda optar por ser considerado extranjero residente de los EE. 2006 tax forms UU. 2006 tax forms durante todo el año. 2006 tax forms En ese caso, quizás se le permita reclamar el crédito. 2006 tax forms Para más información sobre estas opciones, vea el capítulo 1 de la Publicación 519, U. 2006 tax forms S. 2006 tax forms Tax Guide for Aliens (Guía tributaria sobre los impuestos estadounidenses para extranjeros), en inglés. 2006 tax forms Personas Casadas Normalmente, si está casado al final del año tributario, usted y su cónyuge tienen que presentar una declaración conjunta para reclamar el crédito. 2006 tax forms No obstante, si usted y su cónyuge no vivieron en la misma vivienda en ningún momento durante el año tributario, pueden presentar una declaración conjunta o declaraciones separadas y aún reclamar el crédito. 2006 tax forms Cabeza de familia. 2006 tax forms   Puede presentar la declaración como cabeza de familia y satisfacer las condiciones del crédito, aun si su cónyuge vivió con usted durante los primeros 6 meses del año, si cumple ciertos requisitos. 2006 tax forms Vea Cabeza de Familia en el capítulo 2, para averiguar qué requisitos tiene que cumplir. 2006 tax forms Personas Menores de 65 Años de Edad Si tiene menos de 65 años de edad al final del año 2013, puede reunir los requisitos del crédito sólo si está jubilado por incapacidad total y permanente (se explica a continuación) y ha recibido ingresos por incapacidad sujetos a impuestos (se explica más adelante, bajo el tema Ingresos por incapacidad ). 2006 tax forms Se le considera jubilado por incapacidad total y permanente si: Estaba total y permanentemente incapacitado cuando se jubiló y Se jubiló por incapacidad antes del cierre del año tributario. 2006 tax forms Aunque no se jubile oficialmente, puede que se le considere jubilado por incapacidad cuando haya dejado de trabajar debido a su incapacidad. 2006 tax forms Si se jubiló por incapacidad antes de 1977 y no estaba total y permanentemente incapacitado en ese momento, puede cumplir los requisitos del crédito si estaba total y permanentemente incapacitado el 1 de enero de 1976 o el 1 de enero de 1977. 2006 tax forms Total y permanentemente incapacitado. 2006 tax forms    Está total y permanentemente incapacitado si no puede dedicarse a ninguna actividad sustancial remunerada a causa de una condición física o mental. 2006 tax forms Un médico calificado tiene que confirmar por escrito que dicha condición ha durado o puede durar 12 meses o más, o que dicha condición puede culminar en la muerte. 2006 tax forms Vea Declaración del médico , más adelante. 2006 tax forms Actividad sustancial remunerada. 2006 tax forms   Se define “actividad sustancial remunerada” como el desempeño de deberes importantes a lo largo de un período de tiempo razonable, mientras uno trabaje para recibir remuneración u obtener ganancias; o un trabajo generalmente realizado a cambio de remuneración o ganancias. 2006 tax forms El mantener un empleo a tiempo completo (o un empleo a tiempo parcial a conveniencia de su empleador) en un ambiente laboral competitivo donde se paga por lo menos el salario mínimo se considera una prueba contundente de que puede dedicarse a una actividad sustancial remunerada. 2006 tax forms   Los trabajos realizados para cuidarse a sí mismo o cuidar su vivienda no se consideran actividades sustanciales remuneradas. 2006 tax forms Tampoco se considera actividad sustancial remunerada: el trabajo no remunerado desempeñado en relación con los pasatiempos, la capacitación o terapia institucional, asistencia a una escuela, los clubes, programas sociales y otras actividades semejantes. 2006 tax forms No obstante, realizar este tipo de trabajo puede demostrar que usted es capaz de dedicarse a una actividad sustancial remunerada. 2006 tax forms    El hecho de que no haya trabajado por algún tiempo no se considera una prueba concluyente de que no pueda dedicarse a una actividad sustancial remunerada. 2006 tax forms Empleo en establecimientos protegidos. 2006 tax forms   Ciertos trabajos ofrecidos a personas con incapacidad física o mental en establecimientos que reúnen ciertos requisitos se consideran empleo protegido. 2006 tax forms Dichos sitios se ubican en establecimientos protegidos, tales como talleres, hospitales e instituciones parecidas, programas laborales o educativos en el hogar y asilos patrocinados por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). 2006 tax forms   En comparación con el empleo comercial, la remuneración del empleo en establecimientos protegidos es más baja. 2006 tax forms Por lo tanto, una persona no suele buscar empleo en establecimientos protegidos si puede encontrar otro empleo. 2006 tax forms El hecho de que una persona haya aceptado un empleo en establecimientos protegidos no comprueba que la persona pueda dedicarse a una actividad sustancial remunerada. 2006 tax forms Declaración del médico. 2006 tax forms   Si tiene menos de 65 años de edad, su médico tiene que certificar por escrito que usted estaba total y permanentemente incapacitado en la fecha en que se jubiló. 2006 tax forms Puede utilizar la declaración en las Instrucciones del Anexo R (Fomulario 1040A o 1040). 2006 tax forms    Please click here for the text description of the image. 2006 tax forms Figura 33−A. 2006 tax forms ¿Es Usted una Persona que Reúne los Requisitos? Tabla 33-1. 2006 tax forms Límites sobre los Ingresos SI su estado civil para efectos de la declaración es . 2006 tax forms . 2006 tax forms . 2006 tax forms . 2006 tax forms ENTONCES aun si reúne los requisitos (vea la Figura 33-A ), NO PUEDE reclamar el crédito si . 2006 tax forms . 2006 tax forms . 2006 tax forms . 2006 tax forms Tiene ingresos brutos ajustados (AGI, por sus siglas en inglés)* iguales o superiores a . 2006 tax forms . 2006 tax forms . 2006 tax forms . 2006 tax forms O el total de su Seguro Social no sujeto a impuestos además de otras pensiones, anualidades o ingreso por incapacidad no sujetos a impuestos es igual o superior a . 2006 tax forms . 2006 tax forms . 2006 tax forms . 2006 tax forms soltero, cabeza de familia o viudo que reúne los requisitos con hijo dependiente $17,500 $5,000 casado que presenta una declaración conjunta y sólo uno de los cónyuges reúne los requisitos de la Figura 33-A $20,000 $5,000 casado que presenta una declaración conjunta y ambos cónyuges reúnen los requisitos de la Figura 33-A $25,000 $7,500 casado que presenta una declaración por separado y usted y su cónyuge no vivieron en la misma vivienda en ningún momento del año 2013 $12,500 $3,750 *El AGI es la cantidad indicada en la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. 2006 tax forms   No tiene que presentar esta declaración escrita junto con el Formulario 1040 o Formulario 1040A, pero tiene que guardarla con su documentación. 2006 tax forms Veteranos. 2006 tax forms   Si el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés) certifica que está total y permanentemente incapacitado, puede utilizar el Formulario 21-0172 del VA, Certification of Permanent and Total Disability (Certificación de incapacidad total y permanente), en inglés, en lugar de la declaración escrita de un médico que usted está obligado a conservar. 2006 tax forms El Formulario 21-0172 del VA tiene que ser firmado por una persona autorizada por el VA. 2006 tax forms Puede obtener este formulario de la oficina regional del VA de su área. 2006 tax forms Declaración escrita de un médico obtenida en un año anterior. 2006 tax forms   Si obtuvo una declaración escrita de su médico en un año anterior y, por su condición continua de incapacidad, no pudo dedicarse a ninguna actividad sustancial remunerada durante 2013, quizás no necesite obtener otra declaración escrita de su médico para 2013. 2006 tax forms Para leer una explicación detallada de las condiciones que tiene que cumplir, consulte la Parte II de las Instrucciones del Anexo R (Formulario 1040A o 1040). 2006 tax forms Si satisface las condiciones obligatorias, marque el recuadro 2 de la Parte II del Anexo R (Formulario 1040A o 1040). 2006 tax forms   Si marcó el recuadro 4, 5 ó 6 de la Parte I del Anexo R (Formulario 1040A o 1040), anote en el espacio por encima del recuadro de la línea 2 de la Parte II el (los) primer(os) nombre(s) del (de los) cónyuge(s) para el (los) cual(es) está marcado dicho recuadro. 2006 tax forms Ingresos por incapacidad. 2006 tax forms   Si tiene menos de 65 años de edad, tiene que tener también ingresos tributables de compensación por incapacidad para reunir los requisitos del crédito. 2006 tax forms Los ingresos de compensación por incapacidad tienen que cumplir los siguientes requisitos: Se tienen que pagar conforme al seguro de accidente o médico, o el plan de pensiones de su empleador. 2006 tax forms Se tienen que incluir en los ingresos como salario (o pagos en lugar de salario) durante el tiempo por el cual se ausentó del trabajo a raíz de una incapacidad total y permanente. 2006 tax forms Pagos que no se consideran ingresos por incapacidad. 2006 tax forms   Todo pago que reciba de un plan que no ofrece una opción para la jubilación por incapacidad no se considera ingreso por incapacidad. 2006 tax forms Todo pago global que reciba por vacaciones acumuladas al jubilarse por incapacidad se considera pago de salario en vez de ingreso por incapacidad. 2006 tax forms   Para propósitos del crédito para ancianos o personas incapacitadas, los ingresos por incapacidad no incluyen cantidades que usted reciba después de cumplir la edad obligatoria de jubilación. 2006 tax forms La edad obligatoria de jubilación es la edad establecida por su empleador en la que usted habría estado obligado a jubilarse si no se hubiera quedado incapacitado. 2006 tax forms Límites sobre los Ingresos Para determinar si puede reclamar el crédito, tiene que tener en cuenta dos límites sobre los ingresos. 2006 tax forms El primer límite es la cantidad de ingresos brutos ajustados (AGI, por sus siglas en inglés). 2006 tax forms El segundo límite es la cantidad de Seguro Social no sujeta a impuestos y otras pensiones, anualidades o compensación por incapacidad no sujetas a impuestos que haya recibido. 2006 tax forms Se indican los límites en la Tabla 33-1. 2006 tax forms Si tiene ingresos brutos ajustados y pensiones, anualidades o compensación por incapacidad no sujetos a impuestos inferiores a los límites de ingresos, quizás pueda reclamar el crédito. 2006 tax forms Vea Cómo Reclamar el Crédito , más adelante. 2006 tax forms Si tiene ingresos brutos ajustados o pensiones, anualidades o compensación por incapacidad no sujetos a impuestos iguales o superiores a los límites de ingresos, no puede reclamar el crédito. 2006 tax forms Cómo Reclamar el Crédito Puede calcular el crédito usted mismo o el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se lo calculará. 2006 tax forms El Crédito Calculado por el IRS Si opta por que el IRS le calcule el crédito, lea el tema presentado a continuación relacionado con el formulario que usted va a presentar (el Formulario 1040 o el Formulario 1040A). 2006 tax forms Si desea que el IRS le calcule su impuesto, vea el capítulo 30 . 2006 tax forms Formulario 1040. 2006 tax forms   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040 bajo Impuestos Calculados por el IRS en el capítulo 30. 2006 tax forms Formulario 1040A. 2006 tax forms   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040A bajo Impuestos Calculados por el IRS en el capítulo 30. 2006 tax forms El Crédito Calculado por Usted Mismo Si opta por calcular el crédito usted mismo, llene la primera página del Anexo R (Formulario 1040A o 1040). 2006 tax forms Luego, llene la Parte III del Anexo R (Formulario 1040A o 1040). 2006 tax forms Si presenta el Formulario 1040A, anote en la línea 30 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040). 2006 tax forms Si presenta el Formulario 1040, anote en la línea 53 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040), marque el recuadro c y escriba “Sch R” en la línea al lado de dicho recuadro. 2006 tax forms Para leer una explicación detallada sobre cómo llenar la Parte III del Anexo R, vea Figuring the Credit Yourself (Cómo calcular el crédito usted mismo), en la Publicación 524, en inglés. 2006 tax forms Límite del crédito. 2006 tax forms   La cantidad del crédito que puede reclamar, por lo general, suele limitarse a la cantidad de impuestos que tiene que pagar. 2006 tax forms Utilice la Credit Limit Worksheet (Hoja de trabajo para calcular el límite del crédito), en las Instrucciones del Anexo R (Formulario 1040A o Formulario 1040) para determinar si su crédito es limitado. 2006 tax forms Prev  Up  Next   Home   More Online Publications