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Filing 1040ez online Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Filing 1040ez online Filing options when no return is required. Filing 1040ez online What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Filing 1040ez online Claim for refund process. Filing 1040ez online How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Filing 1040ez online The worker is your employee if you can control not only what work is done, but how it is done. Filing 1040ez online If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Filing 1040ez online It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Filing 1040ez online Example. Filing 1040ez online You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Filing 1040ez online Betty follows your specific instructions about household and child care duties. Filing 1040ez online You provide the household equipment and supplies that Betty needs to do her work. Filing 1040ez online Betty is your household employee. Filing 1040ez online Household work. Filing 1040ez online   Household work is work done in or around your home. Filing 1040ez online Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Filing 1040ez online Workers who are not your employees. Filing 1040ez online   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Filing 1040ez online A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Filing 1040ez online   A worker who performs child care services for you in his or her home generally is not your employee. Filing 1040ez online   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Filing 1040ez online Example. Filing 1040ez online You made an agreement with John Peters to care for your lawn. Filing 1040ez online John runs a lawn care business and offers his services to the general public. Filing 1040ez online He provides his own tools and supplies, and he hires and pays any helpers he needs. Filing 1040ez online Neither John nor his helpers are your household employees. Filing 1040ez online More information. Filing 1040ez online   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Filing 1040ez online Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Filing 1040ez online When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Filing 1040ez online S. Filing 1040ez online Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Filing 1040ez online No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Filing 1040ez online You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Filing 1040ez online Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Filing 1040ez online You should keep the completed Form I-9 in your own records. Filing 1040ez online Do not submit it to the IRS, the USCIS, or any other government or other entity. Filing 1040ez online The form must be kept available for review upon notice by an authorized U. Filing 1040ez online S. Filing 1040ez online Government official. Filing 1040ez online Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Filing 1040ez online Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Filing 1040ez online uscis. Filing 1040ez online gov. Filing 1040ez online If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Filing 1040ez online You also can visit the USCIS website at www. Filing 1040ez online uscis. Filing 1040ez online gov to get Form I-9. Filing 1040ez online For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Filing 1040ez online Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Filing 1040ez online To find out, read Table 1. Filing 1040ez online You do not need to withhold federal income tax from your household employee's wages. Filing 1040ez online But if your employee asks you to withhold it, you can. Filing 1040ez online See Do You Need To Withhold Federal Income Tax, later. Filing 1040ez online If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Filing 1040ez online If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Filing 1040ez online The rest of this publication does not apply to you. Filing 1040ez online State employment taxes. Filing 1040ez online   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Filing 1040ez online For a list of state unemployment tax agencies, visit the U. Filing 1040ez online S. Filing 1040ez online Department of Labor's website at www. Filing 1040ez online workforcesecurity. Filing 1040ez online doleta. Filing 1040ez online gov/unemploy/agencies. Filing 1040ez online asp. Filing 1040ez online You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Filing 1040ez online    Table 1. Filing 1040ez online Do You Need To Pay Employment Taxes? IF you . Filing 1040ez online . Filing 1040ez online . Filing 1040ez online THEN you need to . Filing 1040ez online . Filing 1040ez online . Filing 1040ez online A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Filing 1040ez online Withhold and pay social security and Medicare taxes. Filing 1040ez online The taxes are 15. Filing 1040ez online 3%1 of cash wages. Filing 1040ez online Your employee's share is 7. Filing 1040ez online 65%1. Filing 1040ez online   (You can choose to pay it yourself and not withhold it. Filing 1040ez online ) Your share is 7. Filing 1040ez online 65%. Filing 1040ez online   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Filing 1040ez online B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Filing 1040ez online Pay federal unemployment tax. Filing 1040ez online The tax is 6% of cash wages. Filing 1040ez online Wages over $7,000 a year per employee are not taxed. Filing 1040ez online You also may owe state unemployment tax. Filing 1040ez online   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Filing 1040ez online 1In addition to withholding Medicare tax at 1. Filing 1040ez online 45%, you must withhold a 0. Filing 1040ez online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 1040ez online You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing 1040ez online Additional Medicare Tax is only imposed on the employee. Filing 1040ez online There is no employer share of Additional Medicare Tax. Filing 1040ez online All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing 1040ez online Note. Filing 1040ez online If neither A nor B above applies, you do not need to pay any federal employment taxes. Filing 1040ez online But you may still need to pay state employment taxes. Filing 1040ez online Table 2. Filing 1040ez online Household Employer's Checklist You may need to do the following things when you have a household employee. Filing 1040ez online   When you hire a household employee: □ Find out if the person can legally work in the United States. Filing 1040ez online  □ Find out if you need to pay state taxes. Filing 1040ez online When you pay your household employee: □ Withhold social security and Medicare taxes. Filing 1040ez online  □ Withhold federal income tax. Filing 1040ez online  □ Decide how you will make tax payments. Filing 1040ez online  □ Keep records. Filing 1040ez online By February 2, 2015: □ Get an employer identification number (EIN). Filing 1040ez online  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Filing 1040ez online By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Filing 1040ez online By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Filing 1040ez online  If you do not have to file a return, file Schedule H by itself. Filing 1040ez online Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Filing 1040ez online The Medicare tax pays for hospital insurance. Filing 1040ez online Both you and your household employee may owe social security and Medicare taxes. Filing 1040ez online Your share is 7. Filing 1040ez online 65% (6. Filing 1040ez online 2% for social security tax and 1. Filing 1040ez online 45% for Medicare tax) of the employee's social security and Medicare wages. Filing 1040ez online Your employee's share is also 7. Filing 1040ez online 65% (6. Filing 1040ez online 2% for social security tax and 1. Filing 1040ez online 45% for Medicare tax). Filing 1040ez online In addition to withholding Medicare tax at 1. Filing 1040ez online 45%, you must withhold a 0. Filing 1040ez online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 1040ez online You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing 1040ez online Additional Medicare Tax is only imposed on the employee. Filing 1040ez online There is no employer share of Additional Medicare Tax. Filing 1040ez online All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing 1040ez online For more information on Additional Medicare Tax, visit IRS. Filing 1040ez online gov and enter “Additional Medicare Tax” in the search box. Filing 1040ez online Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Filing 1040ez online You are responsible for payment of your employee's share of the taxes as well as your own. Filing 1040ez online You can either withhold your employee's share from the employee's wages or pay it from your own funds. Filing 1040ez online If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Filing 1040ez online Pay the taxes as discussed under How Do You Make Tax Payments, later. Filing 1040ez online Also, see What Forms Must You File, later. Filing 1040ez online Social security and Medicare wages. Filing 1040ez online   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Filing 1040ez online   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Filing 1040ez online However, any noncash wages you pay do not count as social security and Medicare wages. Filing 1040ez online   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Filing 1040ez online Cash wages. Filing 1040ez online   Cash wages include wages you pay by check, money order, etc. Filing 1040ez online Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Filing 1040ez online However, cash you give your employee in place of these items is included in cash wages. Filing 1040ez online State disability payments treated as wages. Filing 1040ez online   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Filing 1040ez online For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Filing 1040ez online Wages not counted. Filing 1040ez online   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Filing 1040ez online Your spouse. Filing 1040ez online Your child who is under the age of 21. Filing 1040ez online Your parent. Filing 1040ez online Exception: Count these wages if both the following conditions apply. Filing 1040ez online Your parent cares for your child who is either of the following. Filing 1040ez online Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Filing 1040ez online Your marital status is one of the following. Filing 1040ez online You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Filing 1040ez online An employee who is under the age of 18 at any time during the year. Filing 1040ez online Exception: Count these wages if providing household services is the employee's principal occupation. Filing 1040ez online If the employee is a student, providing household services is not considered to be his or her principal occupation. Filing 1040ez online Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Filing 1040ez online Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Filing 1040ez online If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Filing 1040ez online A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Filing 1040ez online If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Filing 1040ez online If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Filing 1040ez online See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Filing 1040ez online Withholding the employee's share. Filing 1040ez online   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Filing 1040ez online However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Filing 1040ez online   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Filing 1040ez online If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Filing 1040ez online   Withhold 7. Filing 1040ez online 65% (6. Filing 1040ez online 2% for social security tax and 1. Filing 1040ez online 45% for Medicare tax) from each payment of social security and Medicare wages. Filing 1040ez online Generally, you can use Table 3 to figure the proper amount to withhold. Filing 1040ez online You will pay the amount withheld to the IRS with your share of the taxes. Filing 1040ez online Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Filing 1040ez online Table 3. Filing 1040ez online Employee Social Security (6. Filing 1040ez online 2%) and Medicare (1. Filing 1040ez online 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Filing 1040ez online ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Filing 1040ez online For example, on a wage payment of $180, the employee social security tax is $11. Filing 1040ez online 16 ($6. Filing 1040ez online 20 tax on $100 plus $4. Filing 1040ez online 96 on $80 wages). Filing 1040ez online The employee Medicare tax is $2. Filing 1040ez online 61 ($1. Filing 1040ez online 45 tax on $100 plus $1. Filing 1040ez online 16 on $80 wages). Filing 1040ez online If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Filing 1040ez online 00 . Filing 1040ez online $ . Filing 1040ez online 06 $ . Filing 1040ez online 01 $ 51. Filing 1040ez online 00 . Filing 1040ez online $ 3. Filing 1040ez online 16 $ . Filing 1040ez online 74 2. Filing 1040ez online 00 . Filing 1040ez online . Filing 1040ez online 12 . Filing 1040ez online 03 52. Filing 1040ez online 00 . Filing 1040ez online 3. Filing 1040ez online 22 . Filing 1040ez online 75 3. Filing 1040ez online 00 . Filing 1040ez online . 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Filing 1040ez online 20 1. Filing 1040ez online 45 1In addition to withholding Medicare tax at 1. Filing 1040ez online 45%, you must withhold a 0. Filing 1040ez online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 1040ez online You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing 1040ez online Additional Medicare Tax is only imposed on the employee. Filing 1040ez online There is no employer share of Additional Medicare Tax. Filing 1040ez online All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing 1040ez online   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Filing 1040ez online If you withhold too much, you should repay the employee. Filing 1040ez online    In addition to withholding Medicare tax at 1. Filing 1040ez online 45%, you must withhold a 0. Filing 1040ez online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 1040ez online You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing 1040ez online Additional Medicare Tax is only imposed on the employee. Filing 1040ez online There is no employer share of Additional Medicare Tax. Filing 1040ez online All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing 1040ez online For more information on Additional Medicare Tax, visit IRS. Filing 1040ez online gov and enter “Additional Medicare Tax” in the search box. Filing 1040ez online Example. Filing 1040ez online On February 13, 2014, Mary Brown hired Jane R. Filing 1040ez online Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Filing 1040ez online Jane worked for the remainder of the year (a total of 46 weeks). Filing 1040ez online Mary did not give Jane a Form W-4 to request federal or state tax withholding. Filing 1040ez online The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Filing 1040ez online See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Filing 1040ez online Total cash wages paid to Jane $2,300. Filing 1040ez online 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Filing 1040ez online 60 ($2,300 x 6. Filing 1040ez online 2% (. Filing 1040ez online 062))         Medicare tax $33. Filing 1040ez online 35       ($2,300 x 1. Filing 1040ez online 45% (. Filing 1040ez online 0145)) Mary's share of:     Social security tax $142. Filing 1040ez online 60  ($2,300 x 6. Filing 1040ez online 2% (. Filing 1040ez online 062))           Medicare tax $33. Filing 1040ez online 35  ($2,300 x 1. Filing 1040ez online 45% (. Filing 1040ez online 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Filing 1040ez online 00   Box 4: Social security tax withheld 142. Filing 1040ez online 60   Box 6: Medicare tax withheld 33. Filing 1040ez online 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Filing 1040ez online Not withholding the employee's share. Filing 1040ez online   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Filing 1040ez online The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Filing 1040ez online However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Filing 1040ez online Example. Filing 1040ez online In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Filing 1040ez online You expect to pay your employee $1,900 or more for the year. Filing 1040ez online You decide to pay your employee's share of social security and Medicare taxes from your own funds. Filing 1040ez online You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Filing 1040ez online For social security and Medicare tax purposes, your employee's wages each payday are $100. Filing 1040ez online For each wage payment, you will pay $15. Filing 1040ez online 30 when you pay the taxes. Filing 1040ez online This is $7. Filing 1040ez online 65 ($6. Filing 1040ez online 20 for social security tax + $1. Filing 1040ez online 45 for Medicare tax) to cover your employee's share plus $7. Filing 1040ez online 65 ($6. Filing 1040ez online 20 for social security tax + $1. Filing 1040ez online 45 for Medicare tax) for your share. Filing 1040ez online For income tax purposes, your employee's wages each payday are $107. Filing 1040ez online 65 ($100 + the $7. Filing 1040ez online 65 you will pay to cover your employee's share of social security and Medicare taxes). Filing 1040ez online Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Filing 1040ez online Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Filing 1040ez online Or, you may owe only the FUTA tax or only the state unemployment tax. Filing 1040ez online To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Filing 1040ez online For a list of state unemployment tax agencies, visit the U. Filing 1040ez online S. Filing 1040ez online Department of Labor's website at www. Filing 1040ez online workforcesecurity. Filing 1040ez online doleta. Filing 1040ez online gov/unemploy/agencies. Filing 1040ez online asp. Filing 1040ez online You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Filing 1040ez online The FUTA tax is 6. Filing 1040ez online 0% of your employee's FUTA wages. Filing 1040ez online However, you may be able to take a credit of up to 5. Filing 1040ez online 4% against the FUTA tax, resulting in a net tax rate of 0. Filing 1040ez online 6%. Filing 1040ez online Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Filing 1040ez online The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Filing 1040ez online (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Filing 1040ez online ) Note. Filing 1040ez online   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Filing 1040ez online The term “legal holiday” means any legal holiday in the District of Columbia. Filing 1040ez online Pay the tax as discussed under How Do You Make Tax Payments, later. Filing 1040ez online Also, see What Forms Must You File, later. Filing 1040ez online Note. Filing 1040ez online   The 5. Filing 1040ez online 4% credit is reduced for wages paid in a credit reduction state. Filing 1040ez online See the Instructions for Schedule H (Form 1040). Filing 1040ez online Do not withhold the FUTA tax from your employee's wages. Filing 1040ez online You must pay it from your own funds. Filing 1040ez online FUTA wages. Filing 1040ez online   Figure the FUTA tax on the FUTA wages you pay. Filing 1040ez online If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Filing 1040ez online (A calendar quarter is January through March, April through June, July through September, or October through December. Filing 1040ez online ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Filing 1040ez online For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Filing 1040ez online Wages not counted. Filing 1040ez online   Do not count wages you pay to any of the following individuals as FUTA wages. Filing 1040ez online Your spouse. Filing 1040ez online Your child who is under the age of 21. Filing 1040ez online Your parent. Filing 1040ez online Credit for 2013. Filing 1040ez online   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Filing 1040ez online Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Filing 1040ez online Worksheet A. Filing 1040ez online Worksheet for Credit for Late Contributions 1. Filing 1040ez online Enter the amount from Schedule H, line 22   2. Filing 1040ez online Enter the amount from Schedule H, line 19   3. Filing 1040ez online Subtract line 2 from line 1. Filing 1040ez online If zero or less, enter -0-   4. Filing 1040ez online Enter total contributions paid to the state(s) after the Form 1040 due date   5. Filing 1040ez online Enter the smaller of line 3 or line 4   6. Filing 1040ez online Multiply line 5 by . Filing 1040ez online 90 (90%)   7. Filing 1040ez online Add lines 2 and 6   8. Filing 1040ez online Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Filing 1040ez online You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Filing 1040ez online The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Filing 1040ez online If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Filing 1040ez online If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Filing 1040ez online Pay the tax as discussed under How Do You Make Tax Payments, later. Filing 1040ez online Also, see What Forms Must You File, later. Filing 1040ez online Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Filing 1040ez online Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Filing 1040ez online Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Filing 1040ez online Publication 15 (Circular E) contains detailed instructions. Filing 1040ez online Wages. Filing 1040ez online   Figure federal income tax withholding on both cash and noncash wages you pay. Filing 1040ez online Measure wages you pay in any form other than cash by the fair market value of the noncash item. Filing 1040ez online   Do not count as wages any of the following items. Filing 1040ez online Meals provided to your employee at your home for your convenience. Filing 1040ez online Lodging provided to your employee at your home for your convenience and as a condition of employment. Filing 1040ez online Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Filing 1040ez online A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Filing 1040ez online See Publication 15-B for special requirements for this exclusion. Filing 1040ez online Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Filing 1040ez online   See Publication 15 (Circular E) for more information on cash and noncash wages. Filing 1040ez online Paying tax without withholding. Filing 1040ez online   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Filing 1040ez online It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Filing 1040ez online What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Filing 1040ez online This credit reduces their tax or allows them to receive a payment from the IRS. Filing 1040ez online You also may have to give your employee a notice about the EIC. Filing 1040ez online Notice about the EIC. Filing 1040ez online   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Filing 1040ez online If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Filing 1040ez online   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Filing 1040ez online A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Filing 1040ez online Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Filing 1040ez online Your own written statement with the same wording as in Notice 797. Filing 1040ez online If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Filing 1040ez online If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Filing 1040ez online If Form W-2 is not required, you must notify the employee by February 7, 2015. Filing 1040ez online   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Filing 1040ez online Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Filing 1040ez online How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Filing 1040ez online Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Filing 1040ez online Add these household employment taxes to your income tax. Filing 1040ez online Pay the amount due by April 15, 2015. Filing 1040ez online For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Filing 1040ez online You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Filing 1040ez online You can pay the additional tax in any of the following ways. Filing 1040ez online Ask your employer to withhold more federal income tax from your wages in 2014. Filing 1040ez online Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Filing 1040ez online Make estimated tax payments for 2014 to the IRS. Filing 1040ez online Increase your payments if you already make estimated tax payments. Filing 1040ez online You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Filing 1040ez online (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Filing 1040ez online ) However, you will not be subject to the penalty if both of the following situations apply to you. Filing 1040ez online You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Filing 1040ez online Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Filing 1040ez online Asking for more federal income tax withholding. Filing 1040ez online   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Filing 1040ez online Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Filing 1040ez online   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Filing 1040ez online Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Filing 1040ez online   See Publication 505 to make sure you will have the right amount withheld. Filing 1040ez online It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Filing 1040ez online Paying estimated tax. Filing 1040ez online   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Filing 1040ez online You can use its payment vouchers to make your payments by check or money order. Filing 1040ez online You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Filing 1040ez online For details, see the form instructions and visit IRS. Filing 1040ez online gov. Filing 1040ez online    You can pay all the employment taxes at once or you can pay them in installments. Filing 1040ez online If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Filing 1040ez online Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Filing 1040ez online Payment option for business employers. Filing 1040ez online   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Filing 1040ez online You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Filing 1040ez online For information on depositing employment taxes, see Publication 15 (Circular E). Filing 1040ez online   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Filing 1040ez online See Business employment tax returns, later. Filing 1040ez online    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Filing 1040ez online You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Filing 1040ez online More information. Filing 1040ez online   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Filing 1040ez online What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Filing 1040ez online Social security and Medicare wages. Filing 1040ez online FUTA wages. Filing 1040ez online Wages from which you withhold federal income tax. Filing 1040ez online For information on ordering employment tax forms, see How To Get Tax Help, later. Filing 1040ez online Employer identification number (EIN). Filing 1040ez online   You must include your employer identification number (EIN) on the forms you file for your household employee. Filing 1040ez online An EIN is a nine-digit number issued by the IRS. Filing 1040ez online It is not the same as a social security number. Filing 1040ez online    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Filing 1040ez online If you already have an EIN, use that number. Filing 1040ez online   If you do not have an EIN, you may apply for one online. Filing 1040ez online Go to IRS. Filing 1040ez online gov and click on the Apply for an EIN Online link under Tools. Filing 1040ez online You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Filing 1040ez online Form W-2. Filing 1040ez online   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Filing 1040ez online Social security and Medicare wages of $1,900 or more. Filing 1040ez online Wages from which you withhold federal income tax. Filing 1040ez online You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Filing 1040ez online You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Filing 1040ez online Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Filing 1040ez online Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Filing 1040ez online socialsecurity. Filing 1040ez online gov/employer for guidelines on filing electronically. Filing 1040ez online Employee who leaves during the year. Filing 1040ez online   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Filing 1040ez online You do not need to wait until 2015. Filing 1040ez online If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Filing 1040ez online Schedule H. Filing 1040ez online   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Filing 1040ez online Social security and Medicare wages of $1,900 or more. Filing 1040ez online FUTA wages. Filing 1040ez online Wages from which you withhold federal income tax. Filing 1040ez online File Schedule H with your 2014 federal income tax return by April 15, 2015. Filing 1040ez online If you get an extension to file your return, the extension also will apply to your Schedule H. Filing 1040ez online Filing options when no return is required. Filing 1040ez online   If you are not required to file a 2014 tax return, you have the following two options. Filing 1040ez online You can file Schedule H by itself. Filing 1040ez online See the Schedule H instructions for details. Filing 1040ez online If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Filing 1040ez online See Business employment tax returns, next. Filing 1040ez online   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Filing 1040ez online Business employment tax returns. Filing 1040ez online   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Filing 1040ez online (See Payment option for business employers, earlier. Filing 1040ez online ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Filing 1040ez online Include the FUTA tax for the employee on your Form 940. Filing 1040ez online   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Filing 1040ez online   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Filing 1040ez online For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Filing 1040ez online Both of these publications also provide information about filing Form 940. Filing 1040ez online What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Filing 1040ez online You must also keep records to support the information you enter on the forms you file. Filing 1040ez online If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Filing 1040ez online Wage and tax records. Filing 1040ez online   On each payday, you should record the date and amounts of all the following items. Filing 1040ez online Your employee's cash and noncash wages. Filing 1040ez online Any employee social security tax you withhold or agree to pay for your employee. Filing 1040ez online Any employee Medicare tax you withhold or agree to pay for your employee. Filing 1040ez online Any federal income tax you withhold. Filing 1040ez online Any state employment taxes you withhold. Filing 1040ez online Employee's social security number. Filing 1040ez online   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Filing 1040ez online Social security and Medicare wages of $1,900 or more. Filing 1040ez online Wages from which you withhold federal income tax. Filing 1040ez online You must ask for your employee's social security number no later than the first day on which you pay the wages. Filing 1040ez online You may wish to ask for it when you hire your employee. Filing 1040ez online You should ask your employee to show you his or her social security card. Filing 1040ez online The employee may show the card if it is available. Filing 1040ez online You may, but are not required to, photocopy the card if the employee provides it. Filing 1040ez online   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Filing 1040ez online An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Filing 1040ez online    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Filing 1040ez online    You also can download Form SS-5 from the Social Security Administration website at  www. Filing 1040ez online socialsecurity. Filing 1040ez online gov/online/ss-5. Filing 1040ez online pdf. Filing 1040ez online How long to keep records. Filing 1040ez online   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Filing 1040ez online Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Filing 1040ez online To qualify, you must pay these expenses so you can work or look for work. Filing 1040ez online If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Filing 1040ez online For information about the credit, see Publication 503, Child and Dependent Care Expenses. Filing 1040ez online How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Filing 1040ez online Schedule H attached to another form. Filing 1040ez online    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Filing 1040ez online S. Filing 1040ez online Individual Income Tax Return, and attach a corrected Schedule H. Filing 1040ez online If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Filing 1040ez online If you discover an error on a Schedule H that you previously filed with Form 1041, U. Filing 1040ez online S. Filing 1040ez online Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Filing 1040ez online You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Filing 1040ez online Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Filing 1040ez online In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Filing 1040ez online Schedule H filed by itself. Filing 1040ez online   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Filing 1040ez online You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Filing 1040ez online Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Filing 1040ez online In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Filing 1040ez online If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Filing 1040ez online (See Overpayment of tax, later. Filing 1040ez online ) When to file. Filing 1040ez online   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Filing 1040ez online If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Filing 1040ez online If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Filing 1040ez online Underpayment of tax. Filing 1040ez online   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Filing 1040ez online Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Filing 1040ez online However, underreported FUTA taxes will be subject to interest. Filing 1040ez online Overpayment of tax. Filing 1040ez online    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Filing 1040ez online However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Filing 1040ez online Adjust the overpayment. Filing 1040ez online   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Filing 1040ez online If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Filing 1040ez online If you adjust your return, you will not receive interest on your overpayment. Filing 1040ez online If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Filing 1040ez online You may not adjust your return to correct overpayments of FUTA tax. Filing 1040ez online Claim for refund process. Filing 1040ez online   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Filing 1040ez online If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Filing 1040ez online You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Filing 1040ez online Required repayment or consent. Filing 1040ez online   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Filing 1040ez online You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Filing 1040ez online You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Filing 1040ez online Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Filing 1040ez online Filing required Forms W-2 or Forms W-2c. Filing 1040ez online   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Filing 1040ez online Additional Medicare Tax. Filing 1040ez online   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Filing 1040ez online An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Filing 1040ez online For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Filing 1040ez online   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Filing 1040ez online Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Filing 1040ez online Additional information. Filing 1040ez online   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Filing 1040ez online Also, visit IRS. Filing 1040ez online gov. Filing 1040ez online How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing 1040ez online Free help with your tax return. Filing 1040ez online   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing 1040ez online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing 1040ez online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing 1040ez online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 1040ez online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing 1040ez online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing 1040ez online gov, download the IRS2Go app, or call 1-800-906-9887. Filing 1040ez online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 1040ez online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing 1040ez online aarp. Filing 1040ez online org/money/taxaide or call 1-888-227-7669. Filing 1040ez online For more information on these programs, go to IRS. Filing 1040ez online gov and enter “VITA” in the search box. Filing 1040ez online Internet. Filing 1040ez online    IRS. Filing 1040ez online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing 1040ez online Download the free IRS2Go app from the iTunes app store or from Google Play. Filing 1040ez online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing 1040ez online Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing 1040ez online gov or download the IRS2Go app and select the Refund Status option. Filing 1040ez online The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing 1040ez online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing 1040ez online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 1040ez online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing 1040ez online Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing 1040ez online No need to wait on the phone or stand in line. Filing 1040ez online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing 1040ez online When you reach the response screen, you can print the entire interview and the final response for your records. Filing 1040ez online New subject areas are added on a regular basis. Filing 1040ez online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing 1040ez online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing 1040ez online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing 1040ez online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing 1040ez online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing 1040ez online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing 1040ez online You can also ask the IRS to mail a return or an account transcript to you. Filing 1040ez online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing 1040ez online gov or by calling 1-800-908-9946. Filing 1040ez online Tax return and tax account transcripts are generally available for the current year and the past three years. Filing 1040ez online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing 1040ez online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing 1040ez online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing 1040ez online Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing 1040ez online gov and enter Where's My Amended Return? in the search box. Filing 1040ez online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing 1040ez online It can take up to 3 weeks from the date you mailed it to show up in our system. Filing 1040ez online Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing 1040ez online gov. Filing 1040ez online Select the Payment tab on the front page of IRS. Filing 1040ez online gov for more information. Filing 1040ez online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing 1040ez online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing 1040ez online gov. Filing 1040ez online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing 1040ez online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing 1040ez online gov. Filing 1040ez online Request an Electronic Filing PIN by going to IRS. Filing 1040ez online gov and entering Electronic Filing PIN in the search box. Filing 1040ez online Download forms, instructions and publications, including accessible versions for people with disabilities. Filing 1040ez online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing 1040ez online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing 1040ez online An employee can answer questions about your tax account or help you set up a payment plan. Filing 1040ez online Before you visit, check the Office Locator on IRS. Filing 1040ez online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing 1040ez online If you have a special need, such as a disability, you can request an appointment. Filing 1040ez online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing 1040ez online Apply for an Employer Identification Number (EIN). Filing 1040ez online Go to IRS. Filing 1040ez online gov and enter Apply for an EIN in the search box. Filing 1040ez online Read the Internal Revenue Code, regulations, or other official guidance. Filing 1040ez online Read Internal Revenue Bulletins. Filing 1040ez online Sign up to receive local and national tax news and more by email. Filing 1040ez online Just click on “subscriptions” above the search box on IRS. Filing 1040ez online gov and choose from a variety of options. Filing 1040ez online Phone. Filing 1040ez online    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing 1040ez online Download the free IRS2Go app from the iTunes app store or from Google Play. Filing 1040ez online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing 1040ez online gov, or download the IRS2Go app. Filing 1040ez online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing 1040ez online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing 1040ez online Most VITA and TCE sites offer free electronic filing. Filing 1040ez online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing 1040ez online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing 1040ez online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing 1040ez online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing 1040ez online The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing 1040ez online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 1040ez online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 1040ez online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing 1040ez online Note, the above information is for our automated hotline. Filing 1040ez online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing 1040ez online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing 1040ez online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing 1040ez online It can take up to 3 weeks from the date you mailed it to show up in our system. Filing 1040ez online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing 1040ez online You should receive your order within 10 business days. Filing 1040ez online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing 1040ez online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing 1040ez online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing 1040ez online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing 1040ez online These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing 1040ez online Walk-in. Filing 1040ez online   You can find a selection of forms, publications and services — in-person. Filing 1040ez online Products. Filing 1040ez online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 1040ez online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing 1040ez online Services. Filing 1040ez online You can walk in to your local TAC for face-to-face tax help. Filing 1040ez online An employee can answer questions about your tax account or help you set up a payment plan. Filing 1040ez online Before visiting, use the Office Locator tool on IRS. Filing 1040ez online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing 1040ez online Mail. Filing 1040ez online   You can send your order for forms, instructions, and publications to the address below. Filing 1040ez online You should receive a response within 10 business days after your request is received. Filing 1040ez online Internal Revenue Service 1201 N. Filing 1040ez online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing 1040ez online The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing 1040ez online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing 1040ez online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing 1040ez online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing 1040ez online You face (or your business is facing) an immediate threat of adverse action. Filing 1040ez online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing 1040ez online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing 1040ez online Here's why we can help: TAS is an independent organization within the IRS. Filing 1040ez online Our advocates know how to work with the IRS. Filing 1040ez online Our services are free and tailored to meet your needs. Filing 1040ez online We have offices in every state, the District of Columbia, and Puerto Rico. Filing 1040ez online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Filing 1040ez online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing 1040ez online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing 1040ez online Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Filing 1040ez online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing 1040ez online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 1040ez online Sample W-2 Form This image is too large to be displayed in the current screen. Filing 1040ez online Please click the link to view the image. Filing 1040ez online Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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Understanding Your CP297C Notice

We levied you for unpaid taxes. You have the right to a Collection Due
Process hearing.


What you need to do

  • Read your notice carefully — it explains our actions.
  • Pay what you owe.
  • Make a payment plan if you can’t pay the full amount you owe.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Request a Collection Due Process hearing.

Why should I request a Collection Due Process hearing?
You can appeal the levy and other disagreements you have at a Collection Due Process hearing.

How can I request a Collection Due Process hearing?
Complete and send us a Form 12153, Request for a Collection Due Process or Equivalent Hearing.

Why didn't you tell me about my rights before you levied me?
Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe.

What happens if I can't pay what I owe?
You can request a payment plan if you can't pay the full amount you owe.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them here.


Tips for next year

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


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP297C, Page 1

Notice CP297C, Page 2

Notice CP297C, Page 3

Notice CP297C, Page 4

Notice CP297C, Page 5

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

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

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

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

Page Last Reviewed or Updated: 27-Jan-2014

The Filing 1040ez Online

Filing 1040ez online 16. Filing 1040ez online   Cómo Declarar Ganancias y Pérdidas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Filing 1040ez online Excepción 2. Filing 1040ez online Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Filing 1040ez online Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Qué Hay de Nuevo Tasas máximas de ganancias de capital. Filing 1040ez online  Para el año 2013, las tasas máximas de ganancias de capital son del 0%, 15%, 20%, 25% y 28%. Filing 1040ez online Introduction En este capítulo se explica cómo declarar ganancias y pérdidas de capital provenientes de ventas, intercambios y otras enajenaciones de bienes de inversión en el Formulario 8949 y el Anexo D (Formulario 1040). Filing 1040ez online Esta explicación abarca los siguientes temas: Cómo declarar ganancias y pérdidas a corto plazo. Filing 1040ez online Cómo declarar ganancias y pérdidas a largo plazo. Filing 1040ez online Cómo calcular pérdidas de capital que se van a trasladar al año siguiente. Filing 1040ez online Cómo calcular los impuestos sobre una ganancia neta de capital. Filing 1040ez online Si vende o de otro modo enajena bienes utilizados en una ocupación o negocio o en la producción de ingresos, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés, antes de completar el Anexo D (Formulario 1040). Filing 1040ez online Useful Items - You may want to see: Publicación 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés Formulario (e Instrucciones) 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés 6252 Installment Sale Income (Ingresos de ventas a plazos), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de pérdidas en actividades pasivas), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de activos de capital, en inglés) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés Cómo Declarar Ganancias y Pérdidas de Capital Declare sus ganancias y pérdidas de capital en el Formulario 8949. Filing 1040ez online Complete el Formulario 8949 antes de completar las líneas 1b, 2, 3, 8b, 9 ó 10 del Anexo D (Formulario 1040). Filing 1040ez online Use el Formulario 8949 para declarar: La venta o intercambio de un activo de capital, la cual no se declaró en ningún otro formulario o anexo, Ganancias por canjes involuntarios (aparte de cuando se deba a un hecho fortuito o un robo) de activos de capital que no sirven para propósitos de negocio o lucro y Deudas incobrables que no provienen del negocio. Filing 1040ez online Use el Anexo D (Formulario 1040): Para calcular la ganancia o pérdida total de las transacciones declaradas en el Formulario 8949; Para declarar una ganancia proveniente del Formulario 6252 o de la Parte I del Formulario 4797; Para declarar una ganancia o pérdida proveniente del Formulario 4684, 6781 u 8824; Para declarar distribuciones de ganancias de capital no declaradas directamente en el Formulario 1040 o en el Formulario 1040A; Para declarar una pérdida de capital trasladada del año tributario anterior al año tributario actual; Para declarar su parte de una ganancia (o pérdida) de una sociedad colectiva, sociedad anónima de tipo S, caudal hereditario o fideicomiso; Para declarar las transacciones informadas a usted en el Formulario 1099-B (o documento sustitutivo), el cual muestra las bases informadas al IRS y al cual no corresponde ninguno de los ajustes o códigos del Formulario 8949; y Para declarar ganancias de capital a largo plazo no distribuidas provenientes del Formulario 2439. Filing 1040ez online Anote en el Formulario 8949 todas las ventas e intercambios de activos de capital (incluyendo acciones, bonos, etc. Filing 1040ez online ) y de bienes raíces (si no se declararon en el Formulario 4684, 4797, 6252, 6781 u 8824 o la línea 1a u 8a del Anexo D). Filing 1040ez online Declare estas transacciones aun si usted no recibió un Formulario 1099-B o 1099-S (u otra declaración sustitutiva) para la transacción. Filing 1040ez online Declare las ganancias o pérdidas a corto plazo en la Parte I. Filing 1040ez online Declare ganancias y pérdidas a largo plazo en la Parte II. Filing 1040ez online Use cuantos Formularios 8949 sean necesarios. Filing 1040ez online Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040). Filing 1040ez online   Hay ciertas circunstancias bajo las cuales usted tal vez no tenga que presentar el Formulario 8949 ni el Anexo D (Formulario 1040). Filing 1040ez online Excepción 1. Filing 1040ez online   Usted no tiene que presentar el Formulario 8949 ni el Anexo D (Formulario 1040) si no tiene pérdidas de capital y sus únicas ganancias de capital son distribuciones de ganancia de capital correspondientes al (los) recuadro(s) 2a del (de los) Formulario(s) 1099-DIV (o declaraciones sustitutivas). Filing 1040ez online (Si alguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibe indica una cifra en el recuadro 2b (ganancias no recuperadas conforme a la sección 1250), el recuadro 2c (ganancias conforme a la sección 1202) o el recuadro 2d (ganancias (tasas de 28%) por la venta de objetos coleccionables, usted no reúne los requisitos para esta excepción). Filing 1040ez online Si reúne los requisitos para esta excepción, declare sus distribuciones de ganancia de capital directamente en la línea 13 del Formulario 1040 y marque el recuadro en la línea 13. Filing 1040ez online También debe utillizar la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para impuestos sobre dividendos y ganancias de capital), que encontrará en las Instrucciones del Formulario 1040, para calcular su impuesto. Filing 1040ez online Usted pede declarar sus distribuciones de ganancias de capital en la línea 10 del Formulario 1040A, en vez del Formulario 1040, si ninguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibió indica una cifra en los recuadros 2b, 2c o 2d y usted no tiene que presentar el Formulario 1040. Filing 1040ez online Excepción 2. Filing 1040ez online   Usted tiene que presentar el Anexo D (Formulario 1040), pero por lo general no tiene que presentar el Formulario 8949 si la Excepción 1 no le corresponde y sus únicas ganancias y pérdidas de capital son: Distribuciones de ganancias de capital; Una pérdida de capital trasladada de un año anterior; Una ganancia correspondiente al Formulario 2439 ó 6252, o de la Parte I del Formulario 4797; Una ganancia o pérdida correspondiente al Formulario 4684, 6781 u 8824; Una ganancia o pérdida de una sociedad colectiva, sociedad anónima de tipo S, un caudal hereditario o fideicomiso; Ganancias y pérdidas de transacciones por las cuales usted recibió el Formulario 1099-B (o un documento sustitutivo), el cual muestra las bases informadas al IRS y por lo cual no necesita hacer ningún ajuste en la columna (g) del Formulario 8949 ni anotar ningún código en la columna (f) del Formulario 8949. Filing 1040ez online Ventas a plazos. Filing 1040ez online   No puede utilizar el método de pago a plazos para declarar una ganancia proveniente de la venta de acciones o valores bursátiles cotizados en un mercado de valores bursátiles establecido. Filing 1040ez online Tiene que declarar la totalidad de la ganancia en el año de la venta (el año en el que ocurra la fecha de canje). Filing 1040ez online Ganancias y pérdidas provenientes de una actividad pasiva. Filing 1040ez online    Si tiene pérdidas o ganancias provenientes de una actividad pasiva, es posible que tenga que declararlas también en el Formulario 8582. Filing 1040ez online En ciertos casos, la pérdida puede ser limitada conforme a las reglas de actividad pasiva. Filing 1040ez online Consulte el Formulario 8582 y sus instrucciones correspondientes por separado para obtener información adicional sobre la declaración de ganancias y pérdidas de capital producto de una actividad pasiva. Filing 1040ez online Transacciones que se declaran en el Formulario 1099-B. Filing 1040ez online   Si vendió bienes, como acciones, bonos o ciertos productos de consumo bursátiles, a través de un agente corredor bursátil, éste debe entregarle un Formulario 1099-B o documento sustitutivo. Filing 1040ez online Utilice el Formulario 1099-B o el documento sustitutivo para completar el Formulario 8949. Filing 1040ez online Si usted vendió un valor bursátil garantizado en 2013, su agente corredor bursátil le mandará un Formulario 1099-B (o declaración sustitutiva) que le indica la base. Filing 1040ez online Esto le ayudará a completar el Formulario 8949. Filing 1040ez online Por lo general, los valores bursátiles garantizados son aquéllos que usted adquirió después del año 2010. Filing 1040ez online   Declare las ganancias brutas que aparezcan en el recuadro 2a del Formulario 1099-B como el precio de venta en la columna (d) de la Parte I o la Parte II del Formulario 8949, según le corresponda a su caso. Filing 1040ez online No obstante, si el agente corredor bursátil indica, en el recuadro 2a del Formulario 1099-B, haber declarado al IRS las ganancias brutas (precio de venta) menos comisiones y primas de opciones, anote el precio neto de venta resultante en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. Filing 1040ez online   Incluya en la columna (g) todo gasto de venta, tal como honorarios de agente corredor bursátil, comisiones, impuestos de traspaso locales y estatales y primas de opciones, a menos que usted haya declarado el precio neto de venta en la columna (d). Filing 1040ez online Si incluye un gasto de venta en la columna (g), anote “E” en la columna (f). Filing 1040ez online Transacciones que se declaran en el Formulario 1099-CAP. Filing 1040ez online   Si es dueño de acciones de una sociedad anónima en cuyo control o estructura de capital haya habido cambios importantes, dicha sociedad debe enviarle el Formulario 1099-CAP o documento sustitutivo. Filing 1040ez online Utilice el Formulario 1099-CAP o documento sustitutivo para completar el Formulario 8949. Filing 1040ez online Si sus cálculos indican que, debido al cambio, usted tendría una pérdida, no anote ninguna cantidad en el Formulario 8949 ni en el Anexo D (Formulario 1040). Filing 1040ez online Esta transacción no le da la posibilidad de declarar una pérdida en el Anexo D (Formulario 1040). Filing 1040ez online   Declare el total de la cantidad recibida indicado en el recuadro 2 del Formulario 1099-CAP como el precio de venta en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. Filing 1040ez online Transacciones que se declaran en el Formulario 1099-S. Filing 1040ez online   Si vendió o canjeó bienes raíces que han de declararse, normalmente la persona encargada de comunicar transacciones de bienes raíces debe entregarle un Formulario 1099-S en el que se indiquen las ganancias brutas. Filing 1040ez online    “Bienes raíces que han de declararse” son toda participación en una propiedad actual o futura en cualesquiera de los siguientes casos: Terrenos con o sin mejoras, incluido el espacio aéreo; Estructuras intrínsecamente permanentes, incluido todo edificio residencial, comercial o industrial; Una unidad de condominio y sus instalaciones accesorias y elementos comunes, incluido el terreno; y Acciones de cooperativa de viviendas en sociedad anónima (como se define en la sección 216 del Código de Impuestos Internos). Filing 1040ez online   Una “persona encargada de comunicar transacciones de bienes raíces” puede ser el abogado del comprador, el abogado de usted, una compañía de escrituras de propiedad o de cuentas en depósito, un prestamista hipotecario, el agente corredor bursátil de usted, el agente corredor bursátil del comprador o la persona que adquiera la mayor participación en la propiedad. Filing 1040ez online   El Formulario 1099-S indicará las ganancias brutas de la venta o el intercambio en el recuadro 2. Filing 1040ez online Consulte las Instrucciones para el Formulario 8949 y las Instrucciones para el Anexo D (Formulario 1040) para saber cómo se declaran estas transacciones e incluirlas en la Parte I o Parte II del Formulario 8949, tal como le corresponda a su caso. Filing 1040ez online No obstante, declare los intercambios por bienes del mismo tipo en el Formulario 8824. Filing 1040ez online   Es ilegal que una persona encargada de comunicar transacciones de bienes raíces le cobre un cargo por separado por cumplir con el requisito de presentación del Formulario 1099-S. Filing 1040ez online Nominatarios. Filing 1040ez online   Si recibe ganancias brutas como nominatario (es decir, las ganancias brutas están a nombre suyo pero en realidad pertenecen a otra persona), vea las Instrucciones para el Formulario 8949, para saber cómo declarar estas cantidades en el Formulario 8949. Filing 1040ez online Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Filing 1040ez online   Si recibió ganancias brutas en calidad de nominatario en 2013, tiene que presentar al IRS el Formulario 1099-B o el Formulario 1099-S correspondiente a dichas ganancias. Filing 1040ez online Envíe el Formulario 1099-B o el Formulario 1099-S junto con el Formulario 1096, Annual Summary and Transmittal of U. Filing 1040ez online S. Filing 1040ez online Information Returns (Resumen e informe anual de declaraciones informativas de los Estados Unidos), en inglés, al Centro de Servicio del Servicio de Impuestos Internos que le corresponda a más tardar el 28 de febrero de 2014 (31 de marzo de 2014, si presenta el Formulario 1099-B o el Formulario 1099-S por vía electrónica). Filing 1040ez online Entregue la Copia B del Formulario 1099-B o del Formulario 1099-S al verdadero dueño de dichas ganancias a más tardar el 18 de febrero de 2014. Filing 1040ez online En el Formulario 1099-B, usted debe constar como “Payer” (Pagador). Filing 1040ez online El otro dueño debe constar como “Recipient” (Destinatario). Filing 1040ez online En el Formulario 1099-S, usted debe constar como “Filer” (Declarante). Filing 1040ez online El otro dueño debe constar como “Transferor” (Cesionista). Filing 1040ez online No obstante, usted no tiene que presentar el Formulario 1099-B ni el Formulario 1099-S para mostrar las ganancias de su cónyuge. Filing 1040ez online Para más información acerca de los requisitos de presentación de ciertas declaraciones informativas y las multas por no presentar (o facilitar) dichas declaraciones, vea las General Instructions for Certain Information Returns (Instrucciones generales para determinadas declaraciones informativas), en inglés. Filing 1040ez online Si presenta la declaración electrónicamente, vea la Publicación 1220, en inglés. Filing 1040ez online Venta de bienes comprados en diferentes ocasiones. Filing 1040ez online   Si vende un paquete de acciones u otros bienes que haya comprado en diferentes ocasiones, declare la pérdida o ganancia a corto plazo procedente de la venta en una fila de la Parte I del Formulario 8949 y anote la pérdida o ganancia a largo plazo en una fila de la Parte II del Formulario 8949. Filing 1040ez online Escriba “Various” (Varios) en la columna (b) para la “Date acquired” (Fecha de adquisición). Filing 1040ez online Gastos de venta. Filing 1040ez online    En la columna (g) del Formulario 8949, incluya todo gasto de venta, como honorarios de agentes corredores bursátiles, comisiones, impuestos estatales y locales sobre traspasos y primas de opciones, a menos que usted haya declarado el precio neto de ventas en la columna (d). Filing 1040ez online Si usted incluyó un gasto de venta en la columna (g), anote “E” en la columna (f). Filing 1040ez online   Para más información sobre los ajustes a la base, vea el capítulo 13. Filing 1040ez online Ganancias y pérdidas a corto plazo. Filing 1040ez online   Las ganancias o pérdidas de capital sobre la venta o canje de bienes de inversión que haya tenido por 1 año o menos se consideran pérdidas o ganancias de capital a corto plazo. Filing 1040ez online Declárelas en la Parte I del Formulario 8949. Filing 1040ez online   Sume su parte de pérdidas o ganancias de capital a corto plazo provenientes de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos, además de toda pérdida de capital a corto plazo que se haya trasladado de un año anterior, con las demás ganancias y pérdidas de capital a corto plazo para calcular la pérdida o ganancia de capital neta a corto plazo en la línea 7 del Anexo D (Formulario 1040). Filing 1040ez online Ganancias y pérdidas a largo plazo. Filing 1040ez online    Una ganancia o pérdida de capital sobre la venta o canje de bienes de inversión que haya tenido durante más de 1 año se considera ganancia o pérdida de capital a largo plazo. Filing 1040ez online Declárela en la Parte II del Formulario 8949. Filing 1040ez online   Usted debe declarar lo siguiente en la Parte II del Anexo D (Formulario 1040): Ganancias de capital a largo plazo de un fondo mutuo (u otra sociedad inversionista reglamentada) o de una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) que no hayan sido distribuidas; Su participación de las ganancias y pérdidas de capital a largo plazo de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos; Toda distribución de ganancia de capital proveniente de fondos mutuos y sociedades de inversión inmobiliaria (REIT) que no se haya declarado directamente en la línea 10 del Formulario 1040A o la línea 13 del Formulario 1040; y Pérdidas de capital a largo plazo trasladadas de un año anterior. Filing 1040ez online    El resultado que se dé después de sumar dichas cantidades con las demás ganancias de capital a largo plazo y restar las pérdidas de capital a largo plazo es la ganancia o pérdida de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). Filing 1040ez online Total de la ganancia o pérdida neta. Filing 1040ez online   Para calcular el total de la ganancia o pérdida neta, sume la ganancia o pérdida de capital neta a corto plazo (línea 7 del Anexo D (Formulario 1040)) con la pérdida o ganancia de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). Filing 1040ez online Anote el resultado en la línea 16 de la Parte III del Anexo D (Formulario 1040). Filing 1040ez online Si tiene pérdidas que sobrepasen las ganancias, vea Pérdidas de Capital , que se encuentra a continuación. Filing 1040ez online Si las líneas 15 y 16 del Anexo D (Formulario 1040) son ganancias y el ingreso sujeto a impuestos en su Formulario 1040 es mayor de cero, vea Tasas Impositivas sobre Ganancias de Capital , más adelante. Filing 1040ez online Pérdidas de Capital Si las pérdidas de capital son mayores que las ganancias de capital, se puede declarar una deducción por pérdida de capital. Filing 1040ez online Declare la cantidad de la deducción en la línea 13 del Formulario 1040, anotándola entre paréntesis. Filing 1040ez online Límite sobre la deducción. Filing 1040ez online   La deducción por ganancia de capital permisible, calculada en el Anexo D (Formulario 1040), es la cantidad que sea menor de las siguientes: $3,000 ($1,500 si es casado y presenta una declaración por separado) o El total de la pérdida neta tal como aparece en la línea 16 del Anexo D (Formulario 1040). Filing 1040ez online   Puede usar el total de la pérdida neta para reducir sus ingresos en una cantidad equivalente, hasta el límite de $3,000. Filing 1040ez online Traslado de pérdida de capital. Filing 1040ez online   Si el total de la pérdida neta en la línea 16 del Anexo D (Formulario 1040) sobrepasa el límite anual de las deducciones de pérdida de capital, puede trasladar al año siguiente la parte sobrante y tratarla como si hubiera incurrido en la misma durante ese próximo año. Filing 1040ez online Si una parte de la pérdida sigue sin usarse, puede trasladarla a años posteriores hasta que se agote. Filing 1040ez online   Cuando calcule una cantidad de pérdida de capital que se trasladará al año siguiente, tiene que tener en cuenta la deducción permisible del año en curso, la haya reclamado o no, e independientemente de si presentó o no una declaración correspondiente al año en curso. Filing 1040ez online   Cuando traslade una pérdida a un año posterior, ésta sigue siendo una pérdida a largo plazo o corto plazo. Filing 1040ez online Una pérdida de capital a largo plazo que usted traslade al año tributario siguiente reducirá las ganancias de capital a largo plazo de dicho año antes de reducir las ganancias de capital a corto plazo de dicho año. Filing 1040ez online Cálculo de la cantidad trasladada al año siguiente. Filing 1040ez online   La cantidad de la pérdida de capital a trasladarse al año siguiente es la cantidad de pérdida neta total que sea mayor que la cantidad menor entre: La deducción por pérdida de capital permisible durante el año o Sus ingresos sujetos a impuestos aumentados por la deducción por pérdida de capital permisible durante el año y la deducción por exenciones personales. Filing 1040ez online   Si las deducciones son mayores que sus ingresos brutos del año tributario, utilice los ingresos negativos sujetos a impuestos al calcular la cantidad en el punto (2). Filing 1040ez online    Complete la Capital Loss Carryover Worksheet (Hoja de trabajo para calcular la pérdida de capital a trasladarse a años posteriores) en las Instrucciones del Anexo D o la Publicación 550, en inglés, para calcular la parte de la pérdida de capital que se pueda trasladar. Filing 1040ez online Ejemplo. Filing 1040ez online Roberto y Gloria vendieron valores bursátiles en 2013. Filing 1040ez online Las ventas dieron por resultado una pérdida de capital de $7,000. Filing 1040ez online No hicieron otras transacciones de capital. Filing 1040ez online Sus ingresos sujetos a impuestos fueron $26,000. Filing 1040ez online En la declaración conjunta de 2013, pueden deducir $3,000. Filing 1040ez online La parte de la pérdida que no usaron, $4,000 ($7,000 − $3,000), se puede trasladar a 2014. Filing 1040ez online Si la pérdida de capital hubiera sido $2,000, la deducción por pérdida de capital también habría sido $2,000. Filing 1040ez online No tendrían cantidad alguna a trasladar al año siguiente. Filing 1040ez online Utilice primero las pérdidas a corto plazo. Filing 1040ez online   Cuando calcule la cantidad a trasladarse al año siguiente, utilice primero las pérdidas de capital a corto plazo, aunque haya incurrido en las mismas después de una pérdida de capital a largo plazo. Filing 1040ez online Si no ha alcanzado el límite de la deducción por pérdidas de capital después de haber utilizado las pérdidas de capital a corto plazo, utilice las pérdidas de capital a largo plazo hasta alcanzar el límite. Filing 1040ez online Pérdida de capital de un difunto. Filing 1040ez online    Una pérdida de capital sufrida por una persona en su último año tributario antes de fallecer (o que se haya traspasado de un año anterior a dicho año) se puede deducir sólo en la última declaración del impuesto sobre el ingreso personal que se presente a nombre del difunto. Filing 1040ez online Los límites de pérdida de capital explicados anteriormente aún corresponden en este caso. Filing 1040ez online El caudal hereditario (patrimonio) del difunto no puede deducir ninguna parte de la pérdida ni trasladarla a años posteriores. Filing 1040ez online Declaraciones conjuntas y separadas. Filing 1040ez online   Si antes usted y su cónyuge presentaban declaraciones por separado y ahora presentan una declaración conjunta, sume las cantidades de pérdida de capital que cada uno de ustedes haya trasladado a un año siguiente. Filing 1040ez online No obstante, si antes usted y su cónyuge presentaban una declaración conjunta y ahora presentan declaraciones por separado, toda pérdida de capital que se haya trasladado a un año siguiente se puede deducir sólo en la declaración del cónyuge que de hecho sufrió la pérdida. Filing 1040ez online Tasas Impositivas sobre Ganancias de Capital Las tasas impositivas correspondientes a una ganancia neta de capital suelen ser más bajas que las que corresponden a otros ingresos. Filing 1040ez online Estas tasas reducidas se conocen como las “tasas máximas de ganancias de capital”. Filing 1040ez online El término “ganancia neta de capital” designa la cantidad por la que la ganancia neta de capital a largo plazo del año supera la pérdida de capital neta a corto plazo. Filing 1040ez online Para el año 2013, las tasas máximas correspondientes a ganancias de capital son 0%, 15%, 20%, 25% y 28%. Filing 1040ez online Vea la Tabla 16-1, para obtener información detallada. Filing 1040ez online Si para calcular el impuesto utiliza las tasas máximas correspondientes a ganancias de capital y el cálculo normal de impuestos le resulta en unos impuestos más bajos, el cálculo normal de impuestos es el que le corresponde. Filing 1040ez online Ejemplo. Filing 1040ez online Su ganancia neta de capital proviene en su totalidad de la venta de artículos coleccionables, por lo tanto, la tasa correspondiente a la ganancia de capital es 28%. Filing 1040ez online Si de otro modo está sujeto a una tasa menor del 28%, la tasa del 28% no corresponde. Filing 1040ez online Deducción de los intereses de inversiones. Filing 1040ez online   Si declara una deducción de intereses de inversiones, tal vez tenga que reducir la cantidad de su ganancia neta de capital que reúna los requisitos para las tasas impositivas sobre ganancias de capital. Filing 1040ez online Réstele la cantidad de la ganancia neta de capital que opte por incluir en los ingresos de inversiones al calcular el límite de la deducción de los mismos. Filing 1040ez online Para hacer esto, se utiliza la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) en las Instrucciones para el Anexo D (Formulario 1040), en inglés, o la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital), que se encuentra en las instrucciones por separado correspondientes a los Formularios 1040 y 1040A, en inglés. Filing 1040ez online Para más información acerca del límite de los intereses procedentes de inversiones, vea Interest Expenses (Gastos de intereses) en el capítulo 3 de la Publicación 550, en inglés. Filing 1040ez online Tabla 16-1. Filing 1040ez online ¿Cuál es la Tasa Máxima de Ganancias de Capital que le Corresponde? SI la ganancia neta de capital se deriva de . Filing 1040ez online . Filing 1040ez online . Filing 1040ez online ENTONCES la  tasa máxima de  ganancia de capital es . Filing 1040ez online . Filing 1040ez online . Filing 1040ez online una ganancia producto de artículos coleccionables 28% una ganancia, la cual reúne los requisitos, sobre acciones de pequeños negocios calificados menos la exclusión conforme a la sección 1202 28% una ganancia conforme a la sección 1250 no recuperada 25% otra ganancia1 y la tasa impositiva normal correspondiente es 39. Filing 1040ez online 6% 20% otra ganancia1 y la tasa impositiva normal correspondiente es 25%, 28%, 33% o 35% 15% otra ganancia1 y la tasa impositiva normal correspondiente es 10% o 15% 0% 1 El término “otra ganancia” significa toda ganancia que no sea una ganancia procedente de artículos coleccionables, ganancia sobre acciones de pequeños negocios calificados o una ganancia conforme a la sección 1250 no recuperada. Filing 1040ez online     Ganancia o pérdida procedente de artículos coleccionables. Filing 1040ez online   Ésta es una ganancia o pérdida que se deriva de la venta o canje de una obra de arte, alfombra, antigüedad, metal (como oro, plata y platino en barras), piedra preciosa, estampilla o sello, moneda o bebida alcohólica que haya tenido más de 1 año. Filing 1040ez online   Se considera que una ganancia procedente de artículos coleccionables abarca las ganancias resultantes de la venta de una participación en una sociedad colectiva, sociedad anónima de tipo S o fideicomiso, generadas por una plusvalía no realizada de dichos artículos coleccionables. Filing 1040ez online Ganancia sobre acciones de pequeños negocios calificados. Filing 1040ez online    Si obtuvo una ganancia de acciones de pequeños negocios calificados y fue dueño de dichas acciones durante más de 5 años, normalmente puede excluir de los ingresos una parte o la totalidad de su ganancia bajo la sección 1202. Filing 1040ez online La ganancia que cumple los requisitos, menos la exclusión conforme a la sección 1202, es una ganancia con una tasa de 28%. Filing 1040ez online Vea Gains on Qualified Small Business Stock (Ganancias de acciones de pequeños negocios calificados) en el capítulo 4 de la Publicación 550, en inglés. Filing 1040ez online Ganancia conforme a la sección 1250 no recuperada. Filing 1040ez online    Por lo general, ésta es toda parte de la ganancia de capital que se haya originado por la venta de bienes conforme a la sección 1250 (bienes raíces) debido a depreciación (pero no más que la ganancia neta conforme a la sección 1231) menos toda pérdida neta en el grupo del 28%. Filing 1040ez online Use la Unrecaptured Section 1250 Gain Worksheet (Hoja de trabajo de ganancias no recuperadas conforme a la sección 1250) de las Instrucciones del Anexo D (Formulario 1040), en inglés, para calcular la ganancia no recuperada conforme a la sección 1250. Filing 1040ez online Para más información sobre bienes conforme a la sección 1250 y ganancias conforme a la sección 1231, vea el capítulo 3 de la Publicación 544, en inglés. Filing 1040ez online Cálculo de los impuestos a base de las tasas máximas de ganancias de capital. Filing 1040ez online   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital) o la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D), la que corresponda, para calcular su impuesto si ha recibido dividendos calificados o ganancia neta de capital. Filing 1040ez online Tiene ganancia neta de capital si las cantidades de las líneas 15 y 16 del Anexo D ambas son ganancias. Filing 1040ez online Hoja de trabajo para los impuestos del Anexo D. Filing 1040ez online   Utilice la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) que se encuentra en las Instrucciones del Anexo D (Formulario 1040) para calcular el impuesto si se dan las siguientes condiciones: Tiene que presentar el Anexo D (Formulario 1040) y La cantidad de la línea 18 (ganancia a una tasa de 28%) o la línea 19 (ganancia no recuperada conforme a la sección 1250) del Anexo D (Formulario 1040) es mayor de cero. Filing 1040ez online Hoja de trabajo para el impuesto sobre dividendos calificados y ganancias de capital. Filing 1040ez online   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para el impuesto sobre los dividendos calificados y ganancias de capital) de las instrucciones del Formulario 1040 o Formulario 1040A (el que presente) para calcular el impuesto si no tiene que utilizar la Hoja de trabajo para los impuestos del Anexo D (como se explica anteriormente) y corresponde cualquiera de los siguientes puntos: Recibió dividendos calificados. Filing 1040ez online (Vea Dividendos Calificados en el capítulo 8). Filing 1040ez online No tiene que presentar el Anexo D (Formulario 1040) y recibió distribuciones de ganancias de capital. Filing 1040ez online (Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , anteriormente). Filing 1040ez online Las cantidades de las líneas 15 y 16 del Anexo D (Formulario 1040) son mayores de cero. Filing 1040ez online Impuesto mínimo alternativo. Filing 1040ez online   Estas tasas de ganancias de capital se utilizan también para calcular el impuesto mínimo alternativo. Filing 1040ez online Prev  Up  Next   Home   More Online Publications