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File State Tax Return

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File State Tax Return

File state tax return Publication 525 - Main Content Table of Contents Employee CompensationBabysitting. File state tax return Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Business and Investment IncomeRents From Personal Property Royalties Partnership Income S Corporation Income Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Miscellaneous IncomeBartering Canceled Debts Host or Hostess Life Insurance Proceeds Recoveries Survivor Benefits Unemployment Benefits Welfare and Other Public Assistance Benefits Other Income RepaymentsMethod 1. File state tax return Method 2. File state tax return How To Get Tax HelpLow Income Taxpayer Clinics Employee Compensation In most cases, you must include in gross income everything you receive in payment for personal services. File state tax return In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options. File state tax return You should receive a Form W-2 from your employer or former employer showing the pay you received for your services. File state tax return Include all your pay on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ, even if you do not receive Form W-2, or you receive a Form W-2 that does not include all pay that should be included on the Form W-2. File state tax return If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. File state tax return These wages must be included on line 7 of Form 1040. File state tax return See Form 8919 for more information. File state tax return Childcare providers. File state tax return   If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. File state tax return If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. File state tax return You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. File state tax return Babysitting. File state tax return   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. File state tax return Bankruptcy. File state tax return   If you filed for bankruptcy under Chapter 11 of the Bankruptcy Code, you must allocate your wages and withheld income tax. File state tax return Your W-2 will show your total wages and withheld income tax for the year. File state tax return On your tax return, you report the wages and withheld income tax for the period before you filed for bankruptcy. File state tax return Your bankruptcy estate reports the wages and withheld income tax for the period after you filed for bankruptcy. File state tax return If you receive other information returns (such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income) that report gross income to you, rather than to the bankruptcy estate, you must allocate that income. File state tax return   The only exception is for purposes of figuring your self-employment tax, if you are self-employed. File state tax return For that purpose, you must take into account all your self-employment income for the year from services performed both before and after the beginning of the case. File state tax return   You must file a statement with your income tax return stating you filed a Chapter 11 bankruptcy case. File state tax return The statement must show the allocation and describe the method used to make the allocation. File state tax return For a sample of this statement and other information, see Notice 2006-83, 2006-40 I. File state tax return R. File state tax return B. File state tax return 596, available at www. File state tax return irs. File state tax return gov/irb/2006-40_IRB/ar12. File state tax return html. File state tax return Miscellaneous Compensation This section discusses many types of employee compensation. File state tax return The subjects are arranged in alphabetical order. File state tax return Advance commissions and other earnings. File state tax return   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. File state tax return    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. File state tax return If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), Itemized Deductions, or you may be able to take a credit for that year. File state tax return See Repayments , later. File state tax return Allowances and reimbursements. File state tax return    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. File state tax return If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. File state tax return Back pay awards. File state tax return   Include in income amounts you are awarded in a settlement or judgment for back pay. File state tax return These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. File state tax return They should be reported to you by your employer on Form W-2. File state tax return Bonuses and awards. File state tax return    Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. File state tax return These include prizes such as vacation trips for meeting sales goals. File state tax return If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. File state tax return However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. File state tax return Employee achievement award. File state tax return   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. File state tax return However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. File state tax return Your employer can tell you whether your award is a qualified plan award. File state tax return Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. File state tax return   However, the exclusion does not apply to the following awards. File state tax return A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. File state tax return A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. File state tax return Example. File state tax return Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. File state tax return Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. File state tax return However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 − $1,600) in his income. File state tax return Differential wage payments. File state tax return   This is any payment made by an employer to an individual for any period during which the individual is, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages the individual would have received from the employer for that period. File state tax return These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. File state tax return The payments are reported as wages on Form W-2. File state tax return Government cost-of-living allowances. File state tax return   Most payments received by U. File state tax return S. File state tax return Government civilian employees for working abroad are taxable. File state tax return However, certain cost-of-living allowances are tax free. File state tax return Publication 516, U. File state tax return S. File state tax return Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. File state tax return Nonqualified deferred compensation plans. File state tax return   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. File state tax return This amount is shown on Form W-2, box 12, using code Y. File state tax return This amount is not included in your income. File state tax return   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. File state tax return This amount is included in your wages shown on Form W-2, box 1. File state tax return It is also shown on Form W-2, box 12, using code Z. File state tax return Nonqualified deferred compensation plans of nonqualified entities. File state tax return   In most cases, any compensation deferred under a nonqualified deferred compensation plan of a nonqualified entity is included in gross income when there is no substantial risk of forfeiture of the rights to such compensation. File state tax return For this purpose, a nonqualified entity is: A foreign corporation unless substantially all of its income is: Effectively connected with the conduct of a trade or business in the United States, or Subject to a comprehensive foreign income tax. File state tax return A partnership unless substantially all of its income is allocated to persons other than: Foreign persons for whom the income is not subject to a comprehensive foreign income tax, and Tax-exempt organizations. File state tax return Note received for services. File state tax return   If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. File state tax return When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. File state tax return Do not include that part again in your income. File state tax return Include the rest of the payment in your income in the year of payment. File state tax return   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. File state tax return Severance pay. File state tax return   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. File state tax return Accrued leave payment. File state tax return   If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. File state tax return   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. File state tax return You can reduce gross wages by the amount you repaid in the same tax year in which you received it. File state tax return Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on your return and the wages on your Forms W-2. File state tax return Outplacement services. File state tax return   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. File state tax return    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). File state tax return Sick pay. File state tax return   Pay you receive from your employer while you are sick or injured is part of your salary or wages. File state tax return In addition, you must include in your income sick pay benefits received from any of the following payers. File state tax return A welfare fund. File state tax return A state sickness or disability fund. File state tax return An association of employers or employees. File state tax return An insurance company, if your employer paid for the plan. File state tax return However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. File state tax return For more information, see Other Sickness and Injury Benefits under Sickness and Injury Benefits, later. File state tax return Social security and Medicare taxes paid by employer. File state tax return   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. File state tax return The payment is also treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. File state tax return However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. File state tax return Stock appreciation rights. File state tax return   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. File state tax return When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. File state tax return You include the cash payment in income in the year you use the right. File state tax return Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. File state tax return Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. File state tax return See Valuation of Fringe Benefits , later in this discussion, for information on how to determine the amount to include in income. File state tax return Recipient of fringe benefit. File state tax return   You are the recipient of a fringe benefit if you perform the services for which the fringe benefit is provided. File state tax return You are considered to be the recipient even if it is given to another person, such as a member of your family. File state tax return An example is a car your employer gives to your spouse for services you perform. File state tax return The car is considered to have been provided to you and not to your spouse. File state tax return   You do not have to be an employee of the provider to be a recipient of a fringe benefit. File state tax return If you are a partner, director, or independent contractor, you also can be the recipient of a fringe benefit. File state tax return Provider of benefit. File state tax return   Your employer or another person for whom you perform services is the provider of a fringe benefit regardless of whether that person actually provides the fringe benefit to you. File state tax return The provider can be a client or customer of an independent contractor. File state tax return Accounting period. File state tax return   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. File state tax return Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. File state tax return The general rule: benefits are reported for a full calendar year (January 1–December 31). File state tax return The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. File state tax return For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. File state tax return Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. File state tax return   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). File state tax return Form W-2. File state tax return   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. File state tax return Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). File state tax return However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). File state tax return Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. File state tax return Benefits you receive from the plan may be taxable, as explained, later, under Sickness and Injury Benefits . File state tax return For information on the items covered in this section, other than Long-term care coverage , see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. File state tax return Long-term care coverage. File state tax return   Contributions by your employer to provide coverage for long-term care services generally are not included in your income. File state tax return However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. File state tax return This amount will be reported as wages in box 1 of your Form W-2. File state tax return Archer MSA contributions. File state tax return    Contributions by your employer to your Archer MSA generally are not included in your income. File state tax return Their total will be reported in box 12 of Form W-2, with code R. File state tax return You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. File state tax return File the form with your return. File state tax return Health flexible spending arrangement (health FSA). File state tax return   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. File state tax return   Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. File state tax return The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. File state tax return For more information, see Notice 2012-40, 2012-26 I. File state tax return R. File state tax return B. File state tax return 1046, available at www. File state tax return irs. File state tax return gov/irb/2012-26 IRB/ar09. File state tax return html. File state tax return Health reimbursement arrangement (HRA). File state tax return   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. File state tax return Health savings accounts (HSA). File state tax return   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. File state tax return Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. File state tax return Contributions made by your employer are not included in your income. File state tax return Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. File state tax return Distributions not used for qualified medical expenses are included in your income. File state tax return See Publication 969 for the requirements of an HSA. File state tax return   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. File state tax return The contributions are treated as a distribution of money and are not included in the partner's gross income. File state tax return Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. File state tax return In both situations, the partner can deduct the contribution made to the partner's HSA. File state tax return   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. File state tax return The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. File state tax return Qualified HSA funding distribution. File state tax return   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. File state tax return See Publication 590, Individual Retirement Arrangements (IRAs), for the requirements for these qualified HSA funding distributions. File state tax return Failure to maintain eligibility. File state tax return   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. File state tax return If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. File state tax return This income is also subject to an additional 10% tax. File state tax return Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. File state tax return See Instructions for Form 8839, Qualified Adoption Expenses, for more information. File state tax return Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. File state tax return They also are included as social security and Medicare wages in boxes 3 and 5. File state tax return However, they are not included as wages in box 1. File state tax return To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. File state tax return File the form with your return. File state tax return Athletic Facilities If your employer provides you with the free or low-cost use of an employer-operated gym or other athletic club on your employer's premises, the value is not included in your compensation. File state tax return The gym must be used primarily by employees, their spouses, and their dependent children. File state tax return If your employer pays for a fitness program provided to you at an off-site resort hotel or athletic club, the value of the program is included in your compensation. File state tax return De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. File state tax return In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. File state tax return Also see Employee Discounts , later. File state tax return Holiday gifts. File state tax return   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. File state tax return However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. File state tax return Dependent Care Benefits If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. File state tax return Dependent care benefits include: Amounts your employer pays directly to either you or your care provider for the care of your qualifying person while you work, and The fair market value of care in a daycare facility provided or sponsored by your employer. File state tax return The amount you can exclude is limited to the lesser of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). File state tax return Your employer must show the total amount of dependent care benefits provided to you during the year under a qualified plan in box 10 of your Form W-2. File state tax return Your employer also will include any dependent care benefits over $5,000 in your wages shown in box 1 of your Form W-2. File state tax return To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. File state tax return See the Instructions for Form 2441 for more information. File state tax return Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. File state tax return For more information, see Publication 970. File state tax return Employee Discounts If your employer sells you property or services at a discount, you may be able to exclude the amount of the discount from your income. File state tax return The exclusion applies to discounts on property or services offered to customers in the ordinary course of the line of business in which you work. File state tax return However, it does not apply to discounts on real property or property commonly held for investment (such as stocks or bonds). File state tax return The exclusion is limited to the price charged nonemployee customers multiplied by the following percentage. File state tax return For a discount on property, your employer's gross profit percentage (gross profit divided by gross sales) on all property sold during the employer's previous tax year. File state tax return (Ask your employer for this percentage. File state tax return ) For a discount on services, 20%. File state tax return Financial Counseling Fees Financial counseling fees paid for you by your employer are included in your income and must be reported as part of wages. File state tax return If the fees are for tax or investment counseling, they can be deducted on Schedule A (Form 1040) as a miscellaneous deduction (subject to the 2%-of-AGI limit). File state tax return Qualified retirement planning services paid for you by your employer may be excluded from your income. File state tax return For more information, see Retirement Planning Services , later. File state tax return Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. File state tax return However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. File state tax return For exceptions to this rule, see Entire cost excluded , and Entire cost taxed , later. File state tax return If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. File state tax return Also, it is shown separately in box 12 with code C. File state tax return Group-term life insurance. File state tax return   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. File state tax return Permanent benefits. File state tax return   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. File state tax return Your employer should be able to tell you the amount to include in your income. File state tax return Accidental death benefits. File state tax return   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. File state tax return Former employer. File state tax return   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. File state tax return Also, it is shown separately in box 12 with code C. File state tax return Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. File state tax return You must pay these taxes with your income tax return. File state tax return Include them on line 60, Form 1040, and follow the instructions forline 60. File state tax return For more information, see the Instructions for Form 1040. File state tax return Two or more employers. File state tax return   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. File state tax return If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. File state tax return You must figure how much to include in your income. File state tax return Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. File state tax return Figuring the taxable cost. File state tax return    Use the following worksheet to figure the amount to include in your income. File state tax return   If you pay any part of the cost of the insurance, your entire payment reduces, dollar for dollar, the amount you otherwise would include in your income. File state tax return However, you cannot reduce the amount to include in your income by: Payments for coverage in a different tax year, Payments for coverage through a cafeteria plan, unless the payments are after-tax contributions, or Payments for coverage not taxed to you because of the exceptions discussed later under Entire cost excluded . File state tax return Worksheet 1. File state tax return Figuring the Cost of Group-Term Life Insurance To Include in Income 1. File state tax return Enter the total amount of your insurance coverage from your employer(s) 1. File state tax return   2. File state tax return Limit on exclusion for employer-provided group-term life insurance coverage 2. File state tax return 50,000 3. File state tax return Subtract line 2 from line 1 3. File state tax return   4. File state tax return Divide line 3 by $1,000. File state tax return Figure to the nearest tenth 4. File state tax return   5. File state tax return Go to Table 1. File state tax return Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. File state tax return   6. File state tax return Multiply line 4 by line 5 6. File state tax return     7. File state tax return Enter the number of full months of coverage at this cost 7. File state tax return   8. File state tax return Multiply line 6 by line 7 8. File state tax return   9. File state tax return Enter the premiums you paid per month 9. File state tax return       10. File state tax return Enter the number of months you paid the  premiums 10. File state tax return       11. File state tax return Multiply line 9 by line 10. File state tax return 11. File state tax return   12. File state tax return Subtract line 11 from line 8. File state tax return Include this amount in your income as wages 12. File state tax return   Table 1. File state tax return Cost of $1,000 of Group-Term Life Insurance for One Month   Age Cost     Under 25 $ . File state tax return 05     25 through 29 . File state tax return 06     30 through 34 . File state tax return 08     35 through 39 . File state tax return 09     40 through 44 . File state tax return 10     45 through 49 . File state tax return 15     50 through 54 . File state tax return 23     55 through 59 . File state tax return 43     60 through 64 . File state tax return 66     65 through 69 1. File state tax return 27     70 and older 2. File state tax return 06   Example. File state tax return You are 51 years old and work for employers A and B. File state tax return Both employers provide group-term life insurance coverage for you for the entire year. File state tax return Your coverage is $35,000 with employer A and $45,000 with employer B. File state tax return You pay premiums of $4. File state tax return 15 a month under the employer B group plan. File state tax return You figure the amount to include in your income as follows. File state tax return   Worksheet 1. File state tax return Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated 1. File state tax return Enter the total amount of your insurance coverage from your employer(s) 1. File state tax return 80,000 2. File state tax return Limit on exclusion for employer-provided group-term life insurance coverage 2. File state tax return 50,000 3. File state tax return Subtract line 2 from line 1 3. File state tax return 30,000 4. File state tax return Divide line 3 by $1,000. File state tax return Figure to the nearest tenth 4. File state tax return 30. File state tax return 0 5. File state tax return Go to Table 1. File state tax return Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. File state tax return . File state tax return 23 6. File state tax return Multiply line 4 by line 5 6. File state tax return 6. File state tax return 90 7. File state tax return Enter the number of full months of coverage at this cost. File state tax return 7. File state tax return 12 8. File state tax return Multiply line 6 by line 7 8. File state tax return 82. File state tax return 80 9. File state tax return Enter the premiums you paid per month 9. File state tax return 4. File state tax return 15     10. File state tax return Enter the number of months you paid the premiums 10. File state tax return 12     11. File state tax return Multiply line 9 by line 10. File state tax return 11. File state tax return 49. File state tax return 80 12. File state tax return Subtract line 11 from line 8. File state tax return Include this amount in your income as wages 12. File state tax return 33. File state tax return 00 The total amount to include in income for the cost of excess group-term life insurance is $33. File state tax return Neither employer provided over $50,000 insurance coverage, so the wages shown on your Forms W-2 do not include any part of that $33. File state tax return You must add it to the wages shown on your Forms W-2 and include the total on your return. File state tax return Entire cost excluded. File state tax return   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. File state tax return You are permanently and totally disabled and have ended your employment. File state tax return Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. File state tax return A charitable organization to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. File state tax return (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. File state tax return ) The plan existed on January 1, 1984, and: You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. File state tax return Entire cost taxed. File state tax return   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply. File state tax return The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. File state tax return You are a key employee and your employer's plan discriminates in favor of key employees. File state tax return Meals and Lodging You do not include in your income the value of meals and lodging provided to you and your family by your employer at no charge if the following conditions are met. File state tax return The meals are: Furnished on the business premises of your employer, and Furnished for the convenience of your employer. File state tax return The lodging is: Furnished on the business premises of your employer, Furnished for the convenience of your employer, and A condition of your employment. File state tax return (You must accept it in order to be able to properly perform your duties. File state tax return ) You also do not include in your income the value of meals or meal money that qualifies as a de minimis fringe benefit. File state tax return See De Minimis (Minimal) Benefits , earlier. File state tax return Faculty lodging. File state tax return   If you are an employee of an educational institution or an academic health center and you are provided with lodging that does not meet the three conditions given earlier, you still may not have to include the value of the lodging in income. File state tax return However, the lodging must be qualified campus lodging, and you must pay an adequate rent. File state tax return Academic health center. File state tax return   This is an organization that meets the following conditions. File state tax return Its principal purpose or function is to provide medical or hospital care or medical education or research. File state tax return It receives payments for graduate medical education under the Social Security Act. File state tax return One of its principal purposes or functions is to provide and teach basic and clinical medical science and research using its own faculty. File state tax return Qualified campus lodging. File state tax return   Qualified campus lodging is lodging furnished to you, your spouse, or one of your dependents by, or on behalf of, the institution or center for use as a home. File state tax return The lodging must be located on or near a campus of the educational institution or academic health center. File state tax return Adequate rent. File state tax return   The amount of rent you pay for the year for qualified campus lodging is considered adequate if it is at least equal to the lesser of: 5% of the appraised value of the lodging, or The average of rentals paid by individuals (other than employees or students) for comparable lodging held for rent by the educational institution. File state tax return If the amount you pay is less than the lesser of these amounts, you must include the difference in your income. File state tax return   The lodging must be appraised by an independent appraiser and the appraisal must be reviewed on an annual basis. File state tax return Example. File state tax return Carl Johnson, a sociology professor for State University, rents a home from the university that is qualified campus lodging. File state tax return The house is appraised at $200,000. File state tax return The average rent paid for comparable university lodging by persons other than employees or students is $14,000 a year. File state tax return Carl pays an annual rent of $11,000. File state tax return Carl does not include in his income any rental value because the rent he pays equals at least 5% of the appraised value of the house (5% × $200,000 = $10,000). File state tax return If Carl paid annual rent of only $8,000, he would have to include $2,000 in his income ($10,000 − $8,000). File state tax return Moving Expense Reimbursements In most cases, if your employer pays for your moving expenses (either directly or indirectly) and the expenses would have been deductible if you paid them yourself, the value is not included in your income. File state tax return See Publication 521 for more information. File state tax return No-Additional-Cost Services The value of services you receive from your employer for free, at cost, or for a reduced price is not included in your income if your employer: Offers the same service for sale to customers in the ordinary course of the line of business in which you work, and Does not have a substantial additional cost (including any sales income given up) to provide you with the service (regardless of what you paid for the service). File state tax return In most cases, no-additional-cost services are excess capacity services, such as airline, bus, or train tickets, hotel rooms, and telephone services. File state tax return Example. File state tax return You are employed as a flight attendant for a company that owns both an airline and a hotel chain. File state tax return Your employer allows you to take personal flights (if there is an unoccupied seat) and stay in any one of their hotels (if there is an unoccupied room) at no cost to you. File state tax return The value of the personal flight is not included in your income. File state tax return However, the value of the hotel room is included in your income because you do not work in the hotel business. File state tax return Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. File state tax return Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. File state tax return You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. File state tax return Also, see Financial Counseling Fees , earlier. File state tax return Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. File state tax return A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. File state tax return Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. File state tax return However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. File state tax return Exclusion limit. File state tax return   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. File state tax return   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. File state tax return   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. File state tax return   If the benefits have a value that is more than these limits, the excess must be included in your income. File state tax return You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. File state tax return Commuter highway vehicle. File state tax return   This is a highway vehicle that seats at least six adults (not including the driver). File state tax return At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). File state tax return Transit pass. File state tax return   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. File state tax return Qualified parking. File state tax return   This is parking provided to an employee at or near the employer's place of business. File state tax return It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. File state tax return It does not include parking at or near the employee's home. File state tax return Qualified bicycle commuting. File state tax return   This is reimbursement based on the number of qualified bicycle commuting months for the year. File state tax return A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. File state tax return The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. File state tax return Tuition Reduction You can exclude a qualified tuition reduction from your income. File state tax return This is the amount of a reduction in tuition: For education (below graduate level) furnished by an educational institution to an employee, former employee who retired or became disabled, or his or her spouse and dependent children. File state tax return For education furnished to a graduate student at an educational institution if the graduate student is engaged in teaching or research activities for that institution. File state tax return Representing payment for teaching, research, or other services if you receive the amount under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance program. File state tax return For more information, see Publication 970. File state tax return Working Condition Benefits If your employer provides you with a product or service and the cost of it would have been allowable as a business or depreciation deduction if you paid for it yourself, the cost is not included in your income. File state tax return Example. File state tax return You work as an engineer and your employer provides you with a subscription to an engineering trade magazine. File state tax return The cost of the subscription is not included in your income because the cost would have been allowable to you as a business deduction if you had paid for the subscription yourself. File state tax return Valuation of Fringe Benefits If a fringe benefit is included in your income, the amount included is generally its value determined under the general valuation rule or under the special valuation rules. File state tax return For an exception, see Group-Term Life Insurance , earlier. File state tax return General valuation rule. File state tax return   You must include in your income the amount by which the fair market value of the fringe benefit is more than the sum of: The amount, if any, you paid for the benefit, plus The amount, if any, specifically excluded from your income by law. File state tax return If you pay fair market value for a fringe benefit, no amount is included in your income. File state tax return Fair market value. File state tax return   The fair market value of a fringe benefit is determined by all the facts and circumstances. File state tax return It is the amount you would have to pay a third party to buy or lease the benefit. File state tax return This is determined without regard to: Your perceived value of the benefit, or The amount your employer paid for the benefit. File state tax return Employer-provided vehicles. File state tax return   If your employer provides a car (or other highway motor vehicle) to you, your personal use of the car is usually a taxable noncash fringe benefit. File state tax return   Under the general valuation rules, the value of an employer-provided vehicle is the amount you would have to pay a third party to lease the same or a similar vehicle on the same or comparable terms in the same geographic area where you use the vehicle. File state tax return An example of a comparable lease term is the amount of time the vehicle is available for your use, such as a 1-year period. File state tax return The value cannot be determined by multiplying a cents-per-mile rate times the number of miles driven unless you prove the vehicle could have been leased on a cents-per-mile basis. File state tax return Flights on employer-provided aircraft. File state tax return   Under the general valuation rules, if your flight on an employer-provided piloted aircraft is primarily personal and you control the use of the aircraft for the flight, the value is the amount it would cost to charter the flight from a third party. File state tax return   If there is more than one employee on the flight, the cost to charter the aircraft must be divided among those employees. File state tax return The division must be based on all the facts, including which employee or employees control the use of the aircraft. File state tax return Special valuation rules. File state tax return   You generally can use a special valuation rule for a fringe benefit only if your employer uses the rule. File state tax return If your employer uses a special valuation rule, you cannot use a different special rule to value that benefit. File state tax return You always can use the general valuation rule discussed earlier, based on facts and circumstances, even if your employer uses a special rule. File state tax return   If you and your employer use a special valuation rule, you must include in your income the amount your employer determines under the special rule minus the sum of: Any amount you repaid your employer, plus Any amount specifically excluded from income by law. File state tax return The special valuation rules are the following. File state tax return The automobile lease rule. File state tax return The vehicle cents-per-mile rule. File state tax return The commuting rule. File state tax return The unsafe conditions commuting rule. File state tax return The employer-operated eating-facility rule. File state tax return   For more information on these rules, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. File state tax return    For information on the non-commercial flight and commercial flight valuation rules, see sections 1. File state tax return 61-21(g) and 1. File state tax return 61-21(h) of the regulations. File state tax return Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. File state tax return (Your employer can tell you whether your retirement plan is qualified. File state tax return ) However, the cost of life insurance coverage included in the plan may have to be included. File state tax return See Group-Term Life Insurance , earlier, under Fringe Benefits. File state tax return If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. File state tax return However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. File state tax return For information on distributions from retirement plans, see Publication 575 (or Publication 721, Tax Guide to U. File state tax return S. File state tax return Civil Service Retirement Benefits, if you are a federal employee or retiree). File state tax return Elective Deferrals If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. File state tax return The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. File state tax return An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. File state tax return However, it is included in wages subject to social security and Medicare taxes. File state tax return Elective deferrals include elective contributions to the following retirement plans. File state tax return Cash or deferred arrangements (section 401(k) plans). File state tax return The Thrift Savings Plan for federal employees. File state tax return Salary reduction simplified employee pension plans (SARSEP). File state tax return Savings incentive match plans for employees (SIMPLE plans). File state tax return Tax-sheltered annuity plans (403(b) plans). File state tax return Section 501(c)(18)(D) plans. File state tax return (But see Reporting by employer , later. File state tax return ) Section 457 plans. File state tax return Qualified automatic contribution arrangements. File state tax return   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. File state tax return You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. File state tax return The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. File state tax return   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. File state tax return Overall limit on deferrals. File state tax return   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3), earlier. File state tax return The specific plan limits for the plans listed in (4) through (7), earlier, are discussed later. File state tax return Amounts deferred under specific plan limits are part of the overall limit on deferrals. File state tax return   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. File state tax return However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. File state tax return Catch-up contributions. File state tax return   You may be allowed catch-up contributions (additional elective deferrals) if you are age 50 or older by the end of your tax year. File state tax return For more information about catch-up contributions to 403(b) plans, see chapter 6 of Publication 571, Tax Sheltered Annuity Plans. File state tax return   For more information about additional elective deferrals to: SEPs (SARSEPs), see Salary Reduction Simplified Employee Pension in chapter 2 of Publication 560, Retirement Plans for Small Business. File state tax return SIMPLE plans, see How Much Can Be Contributed on Your Behalf? in chapter 3 of Publication 590. File state tax return Section 457 plans, see Limit for deferrals under section 457 plans , later. File state tax return Limit for deferrals under SIMPLE plans. File state tax return   If you are a participant in a SIMPLE plan, you generally should not have deferred more than $12,000 in 2013. File state tax return Amounts you defer under a SIMPLE plan count toward the overall limit ($17,500 for 2013) and may affect the amount you can defer under other elective deferral plans. File state tax return Limit for tax-sheltered annuities. File state tax return   If you are a participant in a tax-sheltered annuity plan (403(b) plan), the limit on elective deferrals for 2013 generally is $17,500. File state tax return However, if you have at least 15 years of service with a public school system, a hospital, a home health service agency, a health and welfare service agency, a church, or a convention or association of churches (or associated organization), the limit on elective deferrals is increased by the least of the following amounts. File state tax return $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in earlier years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior tax years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. File state tax return   If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013. File state tax return   For more information, see Publication 571. File state tax return Limit for deferral under section 501(c)(18) plans. File state tax return   If you are a participant in a section 501(c)(18) plan (a trust created before June 25, 1959, funded only by employee contributions), you should have deferred no more than the lesser of $7,000 or 25% of your compensation. File state tax return Amounts you defer under a section 501(c)(18) plan count toward the overall limit ($17,500 in 2013) and may affect the amount you can defer under other elective deferral plans. File state tax return Limit for deferrals under section 457 plans. File state tax return   If you are a participant in a section 457 plan (a deferred compensation plan for employees of state or local governments or tax-exempt organizations), you should have deferred no more than the lesser of your includible compensation or $17,500 in 2013. File state tax return However, if you are within 3 years of normal retirement age, you may be allowed an increased limit if the plan allows it. File state tax return See Increased limit , later. File state tax return Includible compensation. File state tax return   This is the pay you received for the year from the employer who maintained the section 457 plan. File state tax return In most cases, it includes all the following payments. File state tax return Wages and salaries. File state tax return Fees for professional services. File state tax return The value of any employer-provided qualified transportation fringe benefit (defined under Transportation , earlier) that is not included in your income. File state tax return Other amounts received (cash or noncash) for personal services you performed, including, but not limited to, the following items. File state tax return Commissions and tips. File state tax return Fringe benefits. File state tax return Bonuses. File state tax return Employer contributions (elective deferrals) to: The section 457 plan. File state tax return Qualified cash or deferred arrangements (section 401(k) plans) that are not included in your income. File state tax return A salary reduction simplified employee pension (SARSEP). File state tax return A tax-sheltered annuity (section 403(b) plan). File state tax return A savings incentive match plan for employees (SIMPLE plan). File state tax return A section 125 cafeteria plan. File state tax return   Instead of using the amounts listed earlier to determine your includible compensation, your employer can use any of the following amounts. File state tax return Your wages as defined for income tax withholding purposes. File state tax return Your wages as reported in box 1 of Form W-2. File state tax return Your wages that are subject to social security withholding (including elective deferrals). File state tax return Increased limit. File state tax return   During any, or all, of the last 3 years ending before you reach normal retirement age under the plan, your plan may provide that your limit is the lesser of: Twice the annual limit ($35,000 for 2013), or The basic annual limit plus the amount of the basic limit not used in prior years (only allowed if not using age 50 or over catch-up contributions). File state tax return Catch-up contributions. File state tax return   You generally can have additional elective deferrals made to your governmental section 457 plan if: You reached age 50 by the end of the year, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions. File state tax return If you qualify, your limit can be the lesser of your includible compensation or $17,500, plus $5,500. File state tax return However, if you are within 3 years of retirement age and your plan provides the increased limit, discussed earlier, that limit may be higher. File state tax return Designated Roth contributions. File state tax return   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. File state tax return Designated Roth contributions are treated as elective deferrals, except that they are included in income. File state tax return Your retirement plan must maintain separate accounts and recordkeeping for the designated Roth contributions. File state tax return   Qualified distributions from a Roth plan are not included in income. File state tax return In most cases, a distribution made before the end of the 5-tax-year period beginning with the first tax year for which you made a designated Roth contribution to the plan is not a qualified distribution. File state tax return Reporting by employer. File state tax return   Your employer generally should not include elective deferrals in your wages in box 1 of Form W-2. File state tax return Instead, your employer should mark the Retirement plan checkbox in box 13 and show the total amount deferred in box 12. File state tax return Section 501(c)(18)(D) contributions. File state tax return   Wages shown in box 1 of your Form W-2 should not have been reduced for contributions you made to a section 501(c)(18)(D) retirement plan. File state tax return The amount you contributed should be identified with code “H” in box 12. File state tax return You may deduct the amount deferred subject to the limits that apply. File state tax return Include your deduction in the total on Form 1040, line 36. File state tax return Enter the amount and “501(c)(18)(D)” on the dotted line next to line 36. File state tax return Designated Roth contributions. File state tax return    These contributions are elective deferrals but are included in your wages in box 1 of Form W-2. File state tax return Designated Roth contributions to a section 401(k) plan are reported using code AA in box 12, or, for section 403(b) plans, code BB in box 12. File state tax return Excess deferrals. File state tax return   If your deferrals exceed the limit, you must notify your plan by the date required by the plan. File state tax return If the plan permits, the excess amount will be distributed to you. File state tax return If you participate in more than one plan, you can have the excess paid out of any of the plans that permit these distributions. File state tax return You must notify each plan by the date required by that plan of the amount to be paid from that particular plan. File state tax return The plan then must pay you the amount of the excess, along with any income earned on that amount, by April 15 of the following year. File state tax return   You must include the excess deferral in your income for the year of the deferral unless you have an excess deferral of a designated Roth contribution. File state tax return File Form 1040 to add the excess deferral amount to your wages on line 7. File state tax return Do not use Form 1040A or Form 1040EZ to report excess deferral amounts. File state tax return Excess not distributed. File state tax return   If you do not take out the excess amount, you cannot include it in the cost of the contract even though you included it in your income. File state tax return Therefore, you are taxed twice on the excess deferral left in the plan—once when you contribute it, and again when you receive it as a distribution. File state tax return Excess distributed to you. File state tax return   If you take out the excess after the year of the deferral and you receive the corrective distribution by April 15 of the following year, do not include it in income again in the year you receive it. File state tax return If you receive it later, you must include it in income in both the year of the deferral and the year you receive it. File state tax return Any income on the excess deferral taken out is taxable in the tax year in which you take it out. File state tax return If you take out part of the excess deferral and the income on it, allocate the distribution proportionately between the excess deferral and the income. File state tax return    You should receive a Form 1099-R for the year in which the excess deferral is distributed to you. File state tax return Use the following rules to report a corrective distribution shown on Form 1099-R for 2013. File state tax return If the distribution was for a 2013 excess deferral, your Form 1099-R should have the code “8” in box 7. File state tax return Add the excess deferral amount to your wages on your 2013 tax return. File state tax return If the distribution was for a 2013 excess deferral to a designated Roth account, your Form 1099-R should have code “B” in box 7. File state tax return Do not add this amount to your wages on your 2013 return. File state tax return If the distribution was for a 2012 excess deferral, your Form 1099-R should have the code “P” in box 7. File state tax return If you did not add the excess deferral amount to your wages on your 2012 tax return, you must file an amended return on Form 1040X, Amended U. File state tax return S. File state tax return Individual Income Tax Return. File state tax return If you did not receive the distribution by April 15, 2013, you also must add it to your wages on your 2013 tax return. File state tax return If the distribution was for the income earned on an excess deferral, your Form 1099-R should have the code “8” in box 7. File state tax return Add the income amount to your wages on your 2013 income tax return, regardless of when the excess deferral was made. File state tax return Report a loss on a corrective distribution of an excess deferral in the year the excess amount (reduced by the loss) is distributed to you. File state tax return Include the loss as a negative amount on Form 1040, line 21 and identify it as “Loss on Excess Deferral Distribution. File state tax return ”    Even though a corrective distribution of excess deferrals is reported on Form 1099-R, it is not otherwise treated as a distribution from the plan. File state tax return It cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. File state tax return Excess Contributions If you are a highly compensated employee, the total of your elective deferrals and other contributions made for you for any year under a section 401(k) plan or SARSEP can be, as a percentage of pay, no more than 125% of the average deferral percentage (ADP) of all eligible non-highly compensated employees. File state tax return If the total contributed to the plan is more than the amount allowed under the ADP test, the excess contributions must be either distributed to you or recharacterized as after-tax employee contributions by treating them as distributed to you and then contributed by you to the plan. File state tax return You must include the excess contributions in your income as wages on Form 1040, line 7. File state tax return You cannot use Form 1040A or Form 1040EZ to report excess contribution amounts. File state tax return If you receive a corrective distribution of excess contributions (and allocable income), it is included in your income in the year of the distribution. File state tax return The allocable income is the amount of gain or loss through the end of the plan year for which the contribution was made that is allocable to the excess contributions. File state tax return You should receive a Form 1099-R for the year the excess contributions are distributed to you. File state tax return Add the distribution to your wages for that year. File state tax return Even though a corrective distribution of excess contributions is reported on Form 1099-R, it is not otherwise treated as a distribution from the plan. File state tax return It cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. File state tax return Excess Annual Additions The amount contributed in 2013 to a defined contribution plan is generally limited to the lesser of 100% of your compensation or $51,000. File state tax return Under certain circumstances, contributions that exceed these limits (excess annual additions) may be corrected by a distribution of your elective deferrals or a return of your after-tax contributions and earnings from these contributions. File state tax return A corrective payment of excess annual additions consisting of elective deferrals or earnings from your after-tax contributions is fully taxable in the year paid. File state tax return A corrective payment consisting of your after-tax contributions is not taxable. File state tax return If you received a corrective payment of excess annual additions, you should receive a separate Form 1099-R for the year of the payment with the code “E” in box 7. File state tax return Report the total payment shown in box 1 of Form 1099-R on line 16a of Form 1040 or line 12a of Form 1040A. File state tax return Report the taxable amount shown in box 2a of Form 1099-R on line 16b of Form 1040 or line 12b of Form 1040A. File state tax return Even though a corrective distribution of excess annual additions is reported on Form 1099-R, it is not otherwise treated as a distribution from the plan. File state tax return It cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. File state tax return Stock Options If you receive an option to buy or sell stock or other property as payment for your services, you may have income when you receive the option (the grant), when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option or property acquired through exercise of the option. File state tax return The timing, type, and amount of income inclusion depend on whether you receive a nonstatutory stock option or a statutory stock option. File state tax return Your employer can tell you which kind of option you hold. File state tax return Nonstatutory Stock Options Grant of option. File state tax return   If you are granted a nonstatutory stock option, you may have income when you receive the option. File state tax return The amount of income to include and the time to include it depend on whether the fair market value of the option can be readily determined. File state tax return The fair market value of an option can be readily determined if it is actively traded on an established market. File state tax return    The fair market value of an option that is not traded on an established market can be readily determined only if all of the following conditions exist. File state tax return You can transfer the option. File state tax return You can exercise the option immediately in full. File state tax return The option or the property subject to the option is not subject to any condition or restriction (other than a condition to secure payment of the purchase price) that has a significant effect on the fair market value of the option. File state tax return The fair market value of the option privilege can be readily determined. File state tax return The option privilege for an option to buy is the opportunity to benefit during the option's exercise period from any increase in the value of property subject to the option without risking any capital. File state tax return For example, if during the exercise period the fair market value of stock subject to an option is greater than the option's exercise price, a profit may be realized by exercising the option and immediately selling the stock at its higher value. File state tax return The option privilege for an option to sell is the opportunity to benefit during the exercise period from a decrease in the value of the property subject to the option. File state tax return If you or a member of your family is an officer, director, or more-than-10% owner of an expatriated corporation, you may owe an excise tax on the value of nonstatutory options and other stock-based compensation from that corporation. File state tax return For more information on the excise tax, see Internal Revenue Code section 4985. File state tax return Option with readily determinable value. File state tax return   If you receive a nonstatutory stock option that has a readily determinable fair market value at the time it is granted to you, the option is treated like other property received as compensation. File state tax return See Restricted Property , later, for rules on how much income to include and when to include it. File state tax return However, the rule described in that discussion for choosing to include the value of property in your income for the year of the transfer does not apply to a nonstatutory option. File state tax return Option without readily determinable value. File state tax return   If the fair market value of the option is not readily determinable at the time it is granted to you (even if it is determined later), you do not have income until you exercise or transfer the option. File state tax return    Exercise or transfer of option. File state tax return   When you exercise a nonstatutory stock option, the amount to include in your income depends on whether the option had a readily determinable value. File state tax return Option with readily determinable value. File state tax return   When you exercise a nonstatutory stock option that had a readily determinable value at the time the option was granted, you do not have to include any amount in income. File state tax return Option without readily determinable value. File state tax return   When you exercise a nonstatutory stock option that did not have a readily determinable value at the time the option was granted, the restricted prope
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Research Your Options

  • Learn what rights you have when buying a used car. Contact your state or local consumer protection office.
  • Find out in advance what paperwork you will need to register a vehicle. Contact your state's motor vehicle department.
  • Check prices of similar models using the NADA Official Used Car Guide published by the National Automobile Dealer Association or the Kelley Blue Book. These guides are usually available at local libraries.
  • Research the vehicle's history. Ask the seller for details concerning past owners, use, and maintenance. Next, find out whether the car has been damaged in a flood, involved in a crash, been labeled a lemon or had its odometer rolled back. The vehicle identification number (VIN) will help you do this.
  • Your state motor vehicle department can research the car's title history. Inspect the title for "salvage," "rebuilt", or similar notations.
  • The National Highway Traffic Safety Administration lists VINs of its crash-test vehicles and will let you search an online database of manufacturer service bulletins.
  • Vehiclehistory.gov and the National Insurance Crime Bureau’s free database are centralized places for consumers to buy information on the history of vehicles gathered from state motor vehicle departments and other sources. These reports are helpful but do not guarantee that a vehicle is accident-free.
  • The Center for Auto Safety provides information on safety defects, recalls, and lemons, as well as service bulletins.
  • Make sure any mileage disclosures match the odometer reading on the car.
  • Check the warranty. If a manufacturer's warranty is still in effect, contact the manufacturer to make sure you can use the coverage.
  • Ask about the dealer's return policy. Get it in writing and read it carefully.
  • Have the car inspected by your mechanic. Talk to the seller and agree in advance that you'll pay for the examination if the car passes inspection, but the seller will pay if significant problems are discovered. A qualified mechanic should check the vehicle's frame, tires, air bags and undercarriage, as well as the engine.
  • Examine dealer documents carefully. Make sure you are buying- not leasing- the vehicle. Leases use terms such as "balloon payment" and "base mileage" disclosures.

The File State Tax Return

File state tax return Internal Revenue Bulletin:  2010-9  March 1, 2010  Rev. File state tax return Proc. File state tax return 2010-18 Table of Contents SECTION 1. File state tax return PURPOSE SECTION 2. File state tax return BACKGROUND SECTION 3. File state tax return SCOPE SECTION 4. File state tax return APPLICATION SECTION 5. File state tax return EFFECTIVE DATE SECTION 6. File state tax return DRAFTING INFORMATION SECTION 1. File state tax return PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2010, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2010, including a separate table of inclusion amounts for lessees of trucks and vans. File state tax return The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. File state tax return SECTION 2. File state tax return BACKGROUND . File state tax return 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. File state tax return Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. File state tax return The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. File state tax return This change reflects the higher rate of price inflation for trucks and vans since 1988. File state tax return . File state tax return 02 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. File state tax return The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. File state tax return Under § 1. File state tax return 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. File state tax return One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. File state tax return Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. File state tax return SECTION 3. File state tax return SCOPE . File state tax return 01 The limitations on depreciation deductions in section 4. File state tax return 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2010, and continue to apply for each taxable year that the passenger automobile remains in service. File state tax return . File state tax return 02 The tables in section 4. File state tax return 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2010. File state tax return Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. File state tax return See Rev. File state tax return Proc. File state tax return 2005-13, 2005-1 C. File state tax return B. File state tax return 759, for passenger automobiles first leased before calendar year 2006; Rev. File state tax return Proc. File state tax return 2006-18, 2006-1 C. File state tax return B. File state tax return 645, for passenger automobiles first leased during calendar year 2006; Rev. File state tax return Proc. File state tax return 2007-30, 2007-1 C. File state tax return B. File state tax return 1104, for passenger automobiles first leased during calendar year 2007; Rev. File state tax return Proc. File state tax return 2008-22, 2008-12 I. File state tax return R. File state tax return B. File state tax return 658, for passenger automobiles first leased during calendar year 2008; and Rev. File state tax return Proc. File state tax return 2009-24, 2009-17 I. File state tax return R. File state tax return B. File state tax return 885, for passenger automobiles first leased during calendar year 2009. File state tax return SECTION 4. File state tax return APPLICATION . File state tax return 01 Limitations on Depreciation Deductions for Certain Automobiles. File state tax return (1) Amount of the inflation adjustment. File state tax return (a) Passenger automobiles (other than trucks or vans). File state tax return Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. File state tax return The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. File state tax return The new car component of the CPI was 115. File state tax return 2 for October 1987 and 137. File state tax return 851 for October 2009. File state tax return The October 2009 index exceeded the October 1987 index by 22. File state tax return 651. File state tax return Therefore, the automobile price inflation adjustment for 2010 for passenger automobiles (other than trucks and vans) is 19. File state tax return 66 percent (22. File state tax return 651/115. File state tax return 2 x 100%). File state tax return The dollar limitations in § 280F(a) are multiplied by a factor of 0. File state tax return 1966, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2010. File state tax return This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2010. File state tax return (b) Trucks and vans. File state tax return To determine the dollar limitations for trucks and vans first placed in service during calendar year 2010, the new truck component of the CPI is used instead of the new car component. File state tax return The new truck component of the CPI was 112. File state tax return 4 for October 1987 and 140. File state tax return 897 for October 2009. File state tax return The October 2009 index exceeded the October 1987 index by 28. File state tax return 497. File state tax return Therefore, the automobile price inflation adjustment for 2010 for trucks and vans is 25. File state tax return 35 percent (28. File state tax return 497/112. File state tax return 4 x 100%). File state tax return The dollar limitations in § 280F(a) are multiplied by a factor of 0. File state tax return 2535, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. File state tax return This adjustment applies to all trucks and vans that are first placed in service in calendar year 2010. File state tax return (2) Amount of the limitation. File state tax return Tables 1 and 2 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2010. File state tax return Use Table 1 for a passenger automobile (other than a truck or van) and Table 2 for a truck or van placed in service in calendar year 2010. File state tax return REV. File state tax return PROC. File state tax return 2010-18 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. File state tax return PROC. File state tax return 2010-18 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2010 Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 . File state tax return 02 Inclusions in Income of Lessees of Passenger Automobiles. File state tax return A taxpayer must follow the procedures in § 1. File state tax return 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2010. File state tax return In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 3 of this revenue procedure, while lessees of trucks and vans should use Table 4 of this revenue procedure. File state tax return REV. File state tax return PROC. File state tax return 2010-18 TABLE 3 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $16,700 $17,000 3 7 10 11 14 17,000 17,500 4 8 13 15 16 17,500 18,000 5 10 16 19 21 18,000 18,500 6 13 18 23 26 18,500 19,000 7 15 22 26 31 19,000 19,500 8 17 25 30 35 19,500 20,000 9 19 29 34 39 20,000 20,500 10 21 32 38 44 20,500 21,000 11 23 35 42 48 21,000 21,500 12 26 38 45 53 21,500 22,000 13 28 41 50 57 22,000 23,000 14 31 46 56 63 23,000 24,000 16 36 52 63 73 24,000 25,000 18 40 59 71 81 25,000 26,000 20 44 66 78 90 26,000 27,000 22 49 71 86 100 27,000 28,000 24 53 78 94 108 28,000 29,000 26 57 85 101 118 29,000 30,000 28 61 92 109 126 30,000 31,000 30 66 97 117 135 31,000 32,000 32 70 104 125 144 32,000 33,000 34 74 111 132 153 33,000 34,000 36 79 117 140 161 34,000 35,000 38 83 123 148 171 35,000 36,000 40 87 130 156 179 36,000 37,000 42 92 136 163 188 37,000 38,000 44 96 143 170 198 38,000 39,000 46 100 149 179 206 39,000 40,000 48 105 155 186 215 40,000 41,000 50 109 162 194 224 41,000 42,000 52 113 169 201 233 42,000 43,000 54 118 174 210 241 43,000 44,000 56 122 181 217 251 44,000 45,000 58 126 188 225 259 45,000 46,000 60 131 194 232 269 46,000 47,000 61 135 201 240 277 47,000 48,000 63 140 207 248 286 48,000 49,000 65 144 213 256 295 49,000 50,000 67 148 220 263 304 50,000 51,000 69 153 226 271 313 51,000 52,000 71 157 232 279 322 52,000 53,000 73 161 239 287 331 53,000 54,000 75 166 245 294 340 54,000 55,000 77 170 252 302 348 55,000 56,000 79 174 258 310 358 56,000 57,000 81 178 265 318 366 57,000 58,000 83 183 271 325 375 58,000 59,000 85 187 278 333 384 59,000 60,000 87 191 284 341 393 60,000 62,000 90 198 294 352 406 62,000 64,000 94 207 306 368 424 64,000 66,000 98 215 320 382 443 66,000 68,000 102 224 332 398 460 68,000 70,000 106 232 346 413 478 70,000 72,000 110 241 358 429 496 72,000 74,000 114 250 371 444 513 74,000 76,000 118 258 384 460 531 76,000 78,000 122 267 396 476 549 78,000 80,000 126 276 409 491 566 80,000 85,000 132 291 432 518 598 85,000 90,000 142 313 464 556 643 90,000 95,000 152 334 497 594 687 95,000 100,000 162 356 528 634 731 100,000 110,000 177 388 577 691 798 110,000 120,000 196 432 641 768 887 120,000 130,000 216 475 705 846 976 130,000 140,000 236 518 770 922 1,065 140,000 150,000 256 561 834 1,000 1,154 150,000 160,000 275 605 898 1,077 1,243 160,000 170,000 295 648 963 1,153 1,333 170,000 180,000 315 691 1,027 1,231 1,421 180,000 190,000 334 735 1,091 1,308 1,510 190,000 200,000 354 778 1,155 1,386 1,599 200,000 210,000 374 821 1,220 1,462 1,688 210,000 220,000 393 865 1,284 1,539 1,777 220,000 230,000 413 908 1,348 1,617 1,866 230,000 240,000 433 951 1,413 1,693 1,956 240,000 and up 453 995 1,476 1,771 2,044 REV. File state tax return PROC. File state tax return 2010-18 TABLE 4 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2010 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later 17,000 17,500 3 6 9 10 11 17,500 18,000 4 8 12 14 16 18,000 18,500 5 10 15 18 21 18,500 19,000 6 12 19 22 24 19,000 19,500 7 15 21 26 29 19,500 20,000 8 17 25 29 34 20,000 20,500 9 19 28 33 38 20,500 21,000 10 21 31 37 43 21,000 21,500 11 23 35 41 47 21,500 22,000 12 25 38 45 51 22,000 23,000 13 29 42 51 58 23,000 24,000 15 33 49 58 67 24,000 25,000 17 37 56 66 76 25,000 26,000 19 42 62 73 85 26,000 27,000 21 46 68 82 93 27,000 28,000 23 50 75 89 103 28,000 29,000 25 55 81 97 111 29,000 30,000 27 59 88 104 121 30,000 31,000 29 63 94 113 129 31,000 32,000 31 68 100 120 138 32,000 33,000 33 72 107 127 148 33,000 34,000 35 76 114 135 156 34,000 35,000 37 81 119 143 165 35,000 36,000 39 85 126 151 174 36,000 37,000 41 89 133 158 183 37,000 38,000 43 94 139 166 191 38,000 39,000 45 98 145 174 201 39,000 40,000 47 102 152 182 209 40,000 41,000 49 106 159 189 218 41,000 42,000 51 111 164 198 227 42,000 43,000 53 115 171 205 236 43,000 44,000 55 119 178 213 245 44,000 45,000 57 124 184 220 254 45,000 46,000 59 128 190 228 263 46,000 47,000 60 133 197 235 272 47,000 48,000 62 137 203 244 280 48,000 49,000 64 142 209 251 290 49,000 50,000 66 146 216 259 298 50,000 51,000 68 150 223 266 308 51,000 52,000 70 154 229 275 316 52,000 53,000 72 159 235 282 325 53,000 54,000 74 163 242 290 334 54,000 55,000 76 167 249 297 343 55,000 56,000 78 172 254 305 352 56,000 57,000 80 176 261 313 361 57,000 58,000 82 180 268 320 370 58,000 59,000 84 185 274 328 378 59,000 60,000 86 189 280 336 388 60,000 62,000 89 195 291 347 401 62,000 64,000 93 204 303 363 418 64,000 66,000 97 213 315 379 436 66,000 68,000 101 221 329 394 454 68,000 70,000 105 230 341 410 472 70,000 72,000 109 239 354 424 490 72,000 74,000 113 247 367 440 508 74,000 76,000 117 256 380 455 526 76,000 78,000 121 264 393 471 543 78,000 80,000 125 273 406 486 561 80,000 85,000 131 289 428 513 592 85,000 90,000 141 310 461 552 636 90,000 95,000 151 332 492 591 681 95,000 100,000 161 353 525 629 726 100,000 110,000 176 386 573 686 793 110,000 120,000 195 430 637 763 882 120,000 130,000 215 473 701 841 971 130,000 140,000 235 516 766 918 1,059 140,000 150,000 255 559 830 995 1,149 150,000 160,000 274 603 894 1,072 1,238 160,000 170,000 294 646 958 1,150 1,326 170,000 180,000 314 689 1,023 1,226 1,416 180,000 190,000 333 733 1,087 1,303 1,505 190,000 200,000 353 776 1,151 1,381 1,594 200,000 210,000 373 819 1,216 1,457 1,683 210,000 220,000 392 863 1,280 1,534 1,772 220,000 230,000 412 906 1,344 1,612 1,861 230,000 240,000 432 949 1,409 1,689 1,949 240,000 and up 452 992 1,473 1,766 2,039 SECTION 5. File state tax return EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2010. File state tax return SECTION 6. File state tax return DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. File state tax return Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). File state tax return For further information regarding this revenue procedure, contact Mr. File state tax return Harvey at (202) 622-4930 (not a toll-free call). File state tax return Prev  Up  Next   Home   More Internal Revenue Bulletins