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2012 Irs Tax Forms 1040a

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2012 Irs Tax Forms 1040a

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Massachusetts Office of the Attorney General

Website: Massachusetts Office of the Attorney General

Address: Massachusetts Office of the Attorney General
Public Inquiry and Assistance Center
One Ashburton Pl., 18th Floor
Boston, MA 02108-1518

Phone Number: 617-727-8400 (Consumer Hotline)

TTY: 617-727-4765

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
10 Park Plaza, Suite 5170
Boston, MA 02116

Phone Number: 617-973-8700

Toll-free: 1-888-283-3757 (MA, Consumer Hotline)

TTY: 1-800-720-3480

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Regional Consumer Protection Offices

Office of the Attorney General- Central Massachusetts Region

Website: Office of the Attorney General- Central Massachusetts Region

Address: Office of the Attorney General- Central Massachusetts Region
Public Inquiry and Assistance Center
10 Mechanic St.
Suite 301
Worcester, MA 01608

Phone Number: 508-792-7600

TTY: 617-727-4765

Office of the Attorney General- Southern Massachusetts Region

Website: Office of the Attorney General- Southern Massachusetts Region

Address: Office of the Attorney General- Southern Massachusetts Region
Public Inquiry and Assistance Center
105 William St., 1st Floor
New Bedford, MA 02740-6257

Phone Number: 508-990-9700 617-727-8400 (Hotline)

TTY: 617-727-4765

Office of the Attorney General- Western Massachusetts Region

Website: Office of the Attorney General- Western Massachusetts Region

Address: Office of the Attorney General- Western Massachusetts Region
Consumer Protection Division
1350 Main St., 4th Floor
Springfield, MA 01103-1629

Phone Number: 413-784-1240 617-727-8400 (Hotline)

TTY: 617-727-4765

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County Consumer Protection Offices

Springfield Mayors Office of Consumer Information

Website: Springfield Mayors Office of Consumer Information

Address: Springfield Mayors Office of Consumer Information
City Hall, Room 315
36 Court St.
Springfield, MA 01103

Phone Number: 413-787-6437

TTY: 413-787-6154

Norfolk District Attorney's Office

Website: Norfolk District Attorney's Office

Address: Norfolk District Attorney's Office
Consumer Protection Division
45 Shawmut Rd.
Canton, MA 02021

Phone Number: 781-830-4800 ext. 279

TTY: 617-727-0434

Northwestern District Attorneys Office - Franklin County

Website: Northwestern District Attorneys Office - Franklin County

Address: Northwestern District Attorneys Office - Franklin County
Consumer Protection Unit
13 Conway St.
Greenfield, MA 01301

Phone Number: 413-774-3186

Northwestern District Attorneys Office - Hampshire County

Website: Northwestern District Attorneys Office - Hampshire County

Address: Northwestern District Attorneys Office - Hampshire County
Consumer Protection Division
One Gleason Plaza
Northampton, MA 01060

Phone Number: 413-586-9225

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City Consumer Protection Offices

Boston Consumer Affairs and Licensing

Website: Boston Consumer Affairs and Licensing

Address: Boston Consumer Affairs and Licensing
One City Hall Square, Room 817
Boston, MA 02201-2039

Phone Number: 617-635-3834

Cambridge Consumers Council

Website: Cambridge Consumers Council

Address: Cambridge Consumers Council
831 Massachusetts Ave., 1st Floor
Cambridge, MA 02139

Phone Number: 617-349-6150

TTY: 617-349-6112

Newton-Brookline Consumer Office

Website: Newton-Brookline Consumer Office

Address: Newton-Brookline Consumer Office
Newton City Hall
1000 Commonwealth Ave.
Newton Centre, MA 02459

Phone Number: 617-796-1292

TTY: 617-796-1089

Revere Consumer Affairs Office

Website: Revere Consumer Affairs Office

Address: Revere Consumer Affairs Office
281 Broadway
Revere, MA 02151

Phone Number: 781-286-8114

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
Division of Banks
Consumer Assistance Unit

1000 Washington St., 10th Floor
Boston, MA 02118-6400

Phone Number: 617-956-1500

Toll-free: 1-800-495-2265 (MA)

TTY: 617-956-1577

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Division of Insurance

Website: Division of Insurance

Address: Division of Insurance
Consumer Services Section
1000 Washington St., Suite 810
Boston, MA 02118-6200

Phone Number: 617-521-7794

Toll-free: 1-877-563-4467 (MA)

TTY: 617-521-7490

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of the Commonwealth

Website: Office of the Secretary of the Commonwealth

Address: Office of the Secretary of the Commonwealth
Securities Division
One Ashburton Pl., 17th Floor
McCormack Building
Boston, MA 02108

Phone Number: 617-727-3548

Toll-free: 1-800-269-5428 (MA)

TTY: 617-878-3889

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Public Utilities

Website: Department of Public Utilities

Address: Department of Public Utilities
Consumer Division
One South Station, Suite 2
Boston, MA 02110

Phone Number: 617-737-2836

Toll-free: 1-877-886-5066

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The 2012 Irs Tax Forms 1040a

2012 irs tax forms 1040a Index Symbols 403(b) account, What Is a 403(b) Plan? 403(b) plans Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? Participation, Who Can Participate in a 403(b) Plan? Self-employed ministers, Who Can Set Up a 403(b) Account? What is a 403(b) plan?, What Is a 403(b) Plan? Who can set up a 403(b) account?, Who Can Set Up a 403(b) Account? A After-tax contributions, How Can Contributions Be Made to My 403(b) Account? Assistance (see Tax help) B Basics, 403(b) Plan Basics Benefits, What Are the Benefits of Contributing to a 403(b) Plan? C Catch-up contributions, Catch-Up Contributions Chaplain, Ministers. 2012 irs tax forms 1040a Church employees, Ministers and Church Employees Years of service, Changes to Years of Service Comments on publication, Comments and suggestions. 2012 irs tax forms 1040a Contributions, How Can Contributions Be Made to My 403(b) Account? After-tax, How Can Contributions Be Made to My 403(b) Account? Catch-up, Catch-Up Contributions Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. 2012 irs tax forms 1040a Nonelective, How Can Contributions Be Made to My 403(b) Account? Reporting, Do I Report Contributions on My Tax Return? Correcting excess contributions, What Happens If I Have Excess Contributions? Credit, for retirement savings contributions, Retirement Savings Contributions Credit (Saver's Credit) D Distributions, Distributions and Rollovers, Distributions 10-year tax option, No Special 10-Year Tax Option 90-24 transfer, Contract exchanges. 2012 irs tax forms 1040a Deceased employees, Spouses of deceased employees. 2012 irs tax forms 1040a Direct rollover, Direct rollovers of 403(b) plan distributions. 2012 irs tax forms 1040a Eligible retirement plans, Eligible retirement plans. 2012 irs tax forms 1040a Frozen deposit, Frozen deposits. 2012 irs tax forms 1040a Gift tax, Gift Tax Minimum required, Minimum Required Distributions Qualified domestic relations order, Qualified domestic relations order. 2012 irs tax forms 1040a Rollovers, Tax-Free Rollovers, Rollovers to and from 403(b) plans. 2012 irs tax forms 1040a Second rollover, Second rollover. 2012 irs tax forms 1040a Transfers, Transfer of Interest in 403(b) Contract E Elective deferrals, How Can Contributions Be Made to My 403(b) Account?, Elective deferrals only. 2012 irs tax forms 1040a Eligible employees, Eligible employees. 2012 irs tax forms 1040a , Church employee. 2012 irs tax forms 1040a Employer's annual work period, Employer's annual work period. 2012 irs tax forms 1040a Excess contributions, Excess Contributions Correcting, What Happens If I Have Excess Contributions? Determining, How Do I Know If I Have Excess Contributions? Excess amounts, Excess Annual Addition Excess deferrals, Excess Annual Addition Excess elective deferral, Excess Elective Deferral Excise tax, Excise Tax Excise tax Excess contributions, Excise Tax Reporting requirement, Reporting requirement. 2012 irs tax forms 1040a F Free tax services, How To Get Tax Help, Free help with your tax return. 2012 irs tax forms 1040a Full-time or part-time, Years of Service G Gift tax, Gift Tax H Help (see Tax help) I Incidental life insurance, Cost of Incidental Life Insurance Includible compensation, Includible Compensation 403(b) plan, Changes to Includible Compensation Figuring, Figuring Includible Compensation for Your Most Recent Year of Service Foreign missionaries, Changes to Includible Compensation Incidental life insurance, Cost of Incidental Life Insurance Self-employed ministers, Changes to Includible Compensation Includible compensation for your most recent year of service Definition, Definition. 2012 irs tax forms 1040a L Limit on annual additions, Limit on Annual Additions Limit on elective deferrals, Limit on Elective Deferrals 15-year rule, 15-Year Rule Figuring, Figuring the Limit on Elective Deferrals General limit, General Limit M MAC (see Maximum amount contributable) Maximum amount contributable, Maximum Amount Contributable (MAC) Components, Components of Your MAC How to figure MAC, How Do I Figure My MAC? When to figure MAC, When Should I Figure My MAC? Minimum required distributions, Minimum Required Distributions Ministers, Ministers. 2012 irs tax forms 1040a , Ministers and Church Employees Missing children, Reminder More information (see Tax help) Most recent year of service, Most Recent Year of Service Most recent year of service, figuring, Figuring Your Most Recent Year of Service N Nonelective contributions, How Can Contributions Be Made to My 403(b) Account?, Nonelective contributions only. 2012 irs tax forms 1040a P Pre-tax contributions, Includible Compensation, Table 3-4. 2012 irs tax forms 1040a Worksheet B. 2012 irs tax forms 1040a Includible Compensation for Your Most Recent Year of Service1 , Rollovers to and from 403(b) plans. 2012 irs tax forms 1040a , Worksheet B. 2012 irs tax forms 1040a Includible Compensation for Your Most Recent Year of Service1 Publications (see Tax help) Q Qualified domestic relations order, Qualified domestic relations order. 2012 irs tax forms 1040a R Reporting Contributions Self-employed ministers, Self-employed ministers. 2012 irs tax forms 1040a Reporting contributions Chaplains, Chaplains. 2012 irs tax forms 1040a Required distributions, Minimum Required Distributions Retirement savings contributions credit, What's New for 2013, What's New for 2014, Retirement Savings Contributions Credit (Saver's Credit) Rollovers, Distributions and Rollovers, Tax-Free Rollovers Roth contribution program, Roth contribution program. 2012 irs tax forms 1040a S Salary reduction agreement, Limit on Elective Deferrals Self-employed ministers, Ministers. 2012 irs tax forms 1040a , Who Can Set Up a 403(b) Account?, Self-employed minister. 2012 irs tax forms 1040a , Self-employed ministers. 2012 irs tax forms 1040a , Self-employed minister. 2012 irs tax forms 1040a Suggestions for publication, Comments and suggestions. 2012 irs tax forms 1040a T Tax help, How To Get Tax Help Transfers, Transfer of Interest in 403(b) Contract 90-24 transfer, Transfer of Interest in 403(b) Contract Conservatorship, Contract exchanges. 2012 irs tax forms 1040a Direct-trustee-to-trustee, Direct trustee-to-trustee transfer. 2012 irs tax forms 1040a Insolvency, Tax-free transfers for certain cash distributions. 2012 irs tax forms 1040a Permissive service credit, Permissive service credit. 2012 irs tax forms 1040a TTY/TDD information, How To Get Tax Help V Voluntary deductible contributions, Voluntary deductible contributions. 2012 irs tax forms 1040a W What is a 403(b) plan?, What Is a 403(b) Plan? Y Years of service, Years of Service Church employees, Church employee. 2012 irs tax forms 1040a , Changes to Years of Service Definition, Definition Employer's annual work period, Employer's annual work period. 2012 irs tax forms 1040a Full year of service, Full year of service. 2012 irs tax forms 1040a Full-time employee for the full year, Full-Time Employee for the Full Year Full-time for part of the year, Full-time for part of the year. 2012 irs tax forms 1040a Other than full-time for the full year, Other Than Full-Time for the Full Year Part-time for the full year, Part-time for the full year. 2012 irs tax forms 1040a Part-time for the part of the year, Part-time for part of the year. 2012 irs tax forms 1040a Self-employed minister, Changes to Years of Service Total years of service, Total years of service. 2012 irs tax forms 1040a Prev  Up     Home   More Online Publications