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How Much Does H And R Block Charge For Taxes

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How Much Does H And R Block Charge For Taxes

How much does h and r block charge for taxes 13. How much does h and r block charge for taxes   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. How much does h and r block charge for taxes Wage limit. How much does h and r block charge for taxes Federal Income Tax WithholdingNew Form W-4 for 2014. How much does h and r block charge for taxes Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. How much does h and r block charge for taxes Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. How much does h and r block charge for taxes  The employee tax rate for social security is 6. How much does h and r block charge for taxes 2%. How much does h and r block charge for taxes Previously, the employee tax rate for social security was 4. How much does h and r block charge for taxes 2%. How much does h and r block charge for taxes The employer tax rate for social security remains unchanged at 6. How much does h and r block charge for taxes 2%. How much does h and r block charge for taxes The social security wage base limit is $113,700. How much does h and r block charge for taxes The Medicare tax rate is 1. How much does h and r block charge for taxes 45% each for the employee and employer, unchanged from 2012. How much does h and r block charge for taxes There is no wage base limit for Medicare tax. How much does h and r block charge for taxes Additional Medicare Tax. How much does h and r block charge for taxes  In addition to withholding Medicare tax at 1. How much does h and r block charge for taxes 45%, you must withhold a 0. How much does h and r block charge for taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How much does h and r block charge for taxes 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. How much does h and r block charge for taxes Additional Medicare Tax is only imposed on the employee. How much does h and r block charge for taxes There is no employer share of Additional Medicare Tax. How much does h and r block charge for taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. How much does h and r block charge for taxes For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. How much does h and r block charge for taxes For more information on Additional Medicare Tax, visit IRS. How much does h and r block charge for taxes gov and enter “Additional Medicare Tax” in the search box. How much does h and r block charge for taxes Leave-based donation programs to aid victims of Hurricane Sandy. How much does h and r block charge for taxes  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. How much does h and r block charge for taxes The donated leave will not be included in the income or wages of the employee. How much does h and r block charge for taxes The employer may deduct the cash payments as business expenses or charitable contributions. How much does h and r block charge for taxes For more information, see Notice 2012-69, 2012-51 I. How much does h and r block charge for taxes R. How much does h and r block charge for taxes B. How much does h and r block charge for taxes 712, available at www. How much does h and r block charge for taxes irs. How much does h and r block charge for taxes gov/irb/2012-51_IRB/ar09. How much does h and r block charge for taxes html. How much does h and r block charge for taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. How much does h and r block charge for taxes  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. How much does h and r block charge for taxes Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. How much does h and r block charge for taxes Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. How much does h and r block charge for taxes For more information, visit IRS. How much does h and r block charge for taxes gov and enter “work opportunity credit” in the search box. How much does h and r block charge for taxes What's New for 2014 Social security and Medicare tax for 2014. How much does h and r block charge for taxes  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). How much does h and r block charge for taxes The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). How much does h and r block charge for taxes There is no limit on the amount of wages subject to Medicare tax. How much does h and r block charge for taxes Reminders Additional employment tax information for farmers. How much does h and r block charge for taxes  See Publication 51 (Circular A) for more detailed guidance on employment taxes. How much does h and r block charge for taxes For the latest information about employment tax developments impacting farmers, go to www. How much does h and r block charge for taxes irs. How much does h and r block charge for taxes gov/pub51. How much does h and r block charge for taxes Correcting a previously filed Form 943. How much does h and r block charge for taxes  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. How much does h and r block charge for taxes Form 943-X is filed separately from Form 943. How much does h and r block charge for taxes For more information on correcting Form 943, see the Instructions for Form 943-X. How much does h and r block charge for taxes Federal tax deposits must be made by electronic funds transfer. How much does h and r block charge for taxes  You must use electronic funds transfer to make all federal tax deposits. How much does h and r block charge for taxes Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). How much does h and r block charge for taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How much does h and r block charge for taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How much does h and r block charge for taxes EFTPS is a free service provided by the Department of Treasury. How much does h and r block charge for taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How much does h and r block charge for taxes For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How much does h and r block charge for taxes To get more information about EFTPS or to enroll in EFTPS, visit www. How much does h and r block charge for taxes eftps. How much does h and r block charge for taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How much does h and r block charge for taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How much does h and r block charge for taxes Important Dates for 2014 You should take the action indicated by the dates listed. How much does h and r block charge for taxes See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. How much does h and r block charge for taxes Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. How much does h and r block charge for taxes For these dates, see Publication 509, Tax Calendars (For use in 2014). How much does h and r block charge for taxes Note. How much does h and r block charge for taxes  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. How much does h and r block charge for taxes A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. How much does h and r block charge for taxes For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. How much does h and r block charge for taxes S. How much does h and r block charge for taxes Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. How much does h and r block charge for taxes See Private delivery services in Publication 51 (Circular A). How much does h and r block charge for taxes Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. How much does h and r block charge for taxes Statewide holidays no longer apply. How much does h and r block charge for taxes For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). How much does h and r block charge for taxes Fiscal year taxpayers. How much does h and r block charge for taxes  The due dates listed below apply whether you use a calendar or a fiscal year. How much does h and r block charge for taxes By January 31. How much does h and r block charge for taxes   File Form 943 with the IRS. How much does h and r block charge for taxes If you deposited all Form 943 taxes when due, you have 10 additional days to file. How much does h and r block charge for taxes Furnish each employee with a completed Form W-2, Wage and Tax Statement. How much does h and r block charge for taxes Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). How much does h and r block charge for taxes File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. How much does h and r block charge for taxes If you deposited all the FUTA tax when due, you have 10 additional days to file. How much does h and r block charge for taxes File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. How much does h and r block charge for taxes If you deposited all Form 945 taxes when due, you have 10 additional days to file. How much does h and r block charge for taxes By February 15. How much does h and r block charge for taxes  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. How much does h and r block charge for taxes On February 16. How much does h and r block charge for taxes  Any Form W-4 claiming exemption from withholding for the previous year has now expired. How much does h and r block charge for taxes Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. How much does h and r block charge for taxes If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. How much does h and r block charge for taxes If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. How much does h and r block charge for taxes By February 28. How much does h and r block charge for taxes   File paper Forms 1099 and 1096. How much does h and r block charge for taxes File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. How much does h and r block charge for taxes S. How much does h and r block charge for taxes Information Returns, with the IRS. How much does h and r block charge for taxes For electronically filed returns, see By March 31 below. How much does h and r block charge for taxes File paper Forms W-2 and W-3. How much does h and r block charge for taxes File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). How much does h and r block charge for taxes For electronically filed returns, see By March 31 below. How much does h and r block charge for taxes By March 31. How much does h and r block charge for taxes   File electronic Forms W-2 and 1099. How much does h and r block charge for taxes File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. How much does h and r block charge for taxes For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. How much does h and r block charge for taxes socialsecurity. How much does h and r block charge for taxes gov/employer. How much does h and r block charge for taxes For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. How much does h and r block charge for taxes By April 30, July 31, October 31, and January 31. How much does h and r block charge for taxes   Deposit FUTA taxes. How much does h and r block charge for taxes Deposit FUTA tax due if it is more than $500. How much does h and r block charge for taxes Before December 1. How much does h and r block charge for taxes  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. How much does h and r block charge for taxes Introduction You are generally required to withhold federal income tax from the wages of your employees. How much does h and r block charge for taxes You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). How much does h and r block charge for taxes You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How much does h and r block charge for taxes This chapter includes information about these taxes. How much does h and r block charge for taxes You must also pay self-employment tax on your net earnings from farming. How much does h and r block charge for taxes See chapter 12 for information on self-employment tax. How much does h and r block charge for taxes Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. How much does h and r block charge for taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. How much does h and r block charge for taxes Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. How much does h and r block charge for taxes Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. How much does h and r block charge for taxes Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. How much does h and r block charge for taxes Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). How much does h and r block charge for taxes Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). How much does h and r block charge for taxes Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. How much does h and r block charge for taxes For more information, see Publication 51 (Circular A). How much does h and r block charge for taxes Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. How much does h and r block charge for taxes This is so even when you give the employee freedom of action. How much does h and r block charge for taxes What matters is that you have the right to control the details of how the services are performed. How much does h and r block charge for taxes You are responsible for withholding and paying employment taxes for your employees. How much does h and r block charge for taxes You are also required to file employment tax returns. How much does h and r block charge for taxes These requirements do not apply to amounts that you pay to independent contractors. How much does h and r block charge for taxes See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. How much does h and r block charge for taxes If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. How much does h and r block charge for taxes Special rules apply to crew leaders. How much does h and r block charge for taxes See Crew Leaders , later. How much does h and r block charge for taxes Employer identification number (EIN). How much does h and r block charge for taxes   If you have employees, you must have an EIN. How much does h and r block charge for taxes If you do not have an EIN, you may apply for one online. How much does h and r block charge for taxes Go to IRS. How much does h and r block charge for taxes gov and click on the Apply for an EIN Online link under Tools. How much does h and r block charge for taxes You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). How much does h and r block charge for taxes The hours of operation for both numbers are Monday–Friday form 7:00 a. How much does h and r block charge for taxes m. How much does h and r block charge for taxes –7:00 p. How much does h and r block charge for taxes m. How much does h and r block charge for taxes local time (Alaska and Hawaii follow Pacific time). How much does h and r block charge for taxes You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. How much does h and r block charge for taxes Employee's social security number (SSN). How much does h and r block charge for taxes   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). How much does h and r block charge for taxes Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). How much does h and r block charge for taxes It is also available from the SSA's website at www. How much does h and r block charge for taxes socialsecurity. How much does h and r block charge for taxes gov. How much does h and r block charge for taxes   The employee must furnish evidence of age, identity, and U. How much does h and r block charge for taxes S. How much does h and r block charge for taxes citizenship or lawful immigration status permitting employment with the Form SS-5. How much does h and r block charge for taxes An employee who is age 18 or older must appear in person with this evidence at an SSA office. How much does h and r block charge for taxes Form I-9. How much does h and r block charge for taxes    You must verify that each new employee is legally eligible to work in the United States. How much does h and r block charge for taxes This includes completing the Form I-9, Employment Eligibility Verification. How much does h and r block charge for taxes Form I-9 is available from the U. How much does h and r block charge for taxes S. How much does h and r block charge for taxes Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. How much does h and r block charge for taxes Form I-9 is also available from the USCIS website at www. How much does h and r block charge for taxes uscis. How much does h and r block charge for taxes gov. How much does h and r block charge for taxes You can also contact the USCIS at 1-800-375-5283 for more information. How much does h and r block charge for taxes New hire reporting. How much does h and r block charge for taxes   You are required to report any new employee to a designated state new hire registry. How much does h and r block charge for taxes Many states accept a copy of Form W-4 with employer information added. How much does h and r block charge for taxes Visit the Office of Child Support Enforcement website at www. How much does h and r block charge for taxes acf. How much does h and r block charge for taxes hhs. How much does h and r block charge for taxes gov/programs/cse/newhire for more information. How much does h and r block charge for taxes Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. How much does h and r block charge for taxes However, certain exemptions may apply to wages paid to your child, spouse, or parent. How much does h and r block charge for taxes Exemptions for your child. How much does h and r block charge for taxes   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. How much does h and r block charge for taxes However, see Nonexempt services of a child or spouse , later. How much does h and r block charge for taxes Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. How much does h and r block charge for taxes Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. How much does h and r block charge for taxes Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. How much does h and r block charge for taxes Exemptions for your spouse. How much does h and r block charge for taxes   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. How much does h and r block charge for taxes   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. How much does h and r block charge for taxes Nonexempt services of a child or spouse. How much does h and r block charge for taxes   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. How much does h and r block charge for taxes A corporation, even if it is controlled by you. How much does h and r block charge for taxes A partnership, even if you are a partner. How much does h and r block charge for taxes This does not apply to wages paid to your child if each partner is a parent of the child. How much does h and r block charge for taxes An estate or trust, even if it is the estate of a deceased parent. How much does h and r block charge for taxes In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. How much does h and r block charge for taxes Exemptions for your parent. How much does h and r block charge for taxes   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. How much does h and r block charge for taxes Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. How much does h and r block charge for taxes You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. How much does h and r block charge for taxes You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. How much does h and r block charge for taxes   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. How much does h and r block charge for taxes Qualified joint venture. How much does h and r block charge for taxes   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. How much does h and r block charge for taxes For more information about qualified joint ventures, see chapter 12. How much does h and r block charge for taxes Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. How much does h and r block charge for taxes Social security and Medicare taxes. How much does h and r block charge for taxes   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. How much does h and r block charge for taxes The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. How much does h and r block charge for taxes The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. How much does h and r block charge for taxes Federal income tax withholding. How much does h and r block charge for taxes   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. How much does h and r block charge for taxes Federal unemployment (FUTA) tax. How much does h and r block charge for taxes   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. How much does h and r block charge for taxes The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. How much does h and r block charge for taxes Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. How much does h and r block charge for taxes   The farmer is the employer of workers furnished by a crew leader in all other situations. How much does h and r block charge for taxes In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. How much does h and r block charge for taxes For example, some farmers employ individuals to recruit farmworkers exclusively for them. How much does h and r block charge for taxes Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. How much does h and r block charge for taxes The farmer is the employer in these cases. How much does h and r block charge for taxes For information about common-law employees, see section 1 of Publication 15-A. How much does h and r block charge for taxes For information about crew leaders, see the Department of Labor website at www. How much does h and r block charge for taxes dol. How much does h and r block charge for taxes gov/whd/regs/compliance/whdfs49. How much does h and r block charge for taxes htm. How much does h and r block charge for taxes Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. How much does h and r block charge for taxes You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). How much does h and r block charge for taxes The $150 test applies separately to each farmworker that you employ. How much does h and r block charge for taxes If you employ a family of workers, each member is treated separately. How much does h and r block charge for taxes Do not count wages paid by other employers. How much does h and r block charge for taxes You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). How much does h and r block charge for taxes If the $2,500 test for the group is not met, the $150 test for an employee still applies. How much does h and r block charge for taxes Exceptions. How much does h and r block charge for taxes   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. How much does h and r block charge for taxes However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. How much does h and r block charge for taxes   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. How much does h and r block charge for taxes   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. How much does h and r block charge for taxes Religious exemption. How much does h and r block charge for taxes   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. How much does h and r block charge for taxes This exemption is available only if both the employee and the employer are members of the group or division. How much does h and r block charge for taxes   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How much does h and r block charge for taxes Cash wages. How much does h and r block charge for taxes   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. How much does h and r block charge for taxes Cash wages include checks, money orders, and any kind of money or cash. How much does h and r block charge for taxes   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. How much does h and r block charge for taxes Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. How much does h and r block charge for taxes For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. How much does h and r block charge for taxes socialsecurity. How much does h and r block charge for taxes gov. How much does h and r block charge for taxes Noncash wages. How much does h and r block charge for taxes    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. How much does h and r block charge for taxes Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. How much does h and r block charge for taxes However, they are subject to these taxes if the substance of the transaction is a cash payment. How much does h and r block charge for taxes For information on lodging provided as a condition of employment, see Publication 15-B. How much does h and r block charge for taxes   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. How much does h and r block charge for taxes Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). How much does h and r block charge for taxes Tax rates and social security wage limit. How much does h and r block charge for taxes   For 2013, the employer and the employee will pay the following taxes. How much does h and r block charge for taxes The employer and employee each pay 6. How much does h and r block charge for taxes 2% of cash wages for social security tax (old-age, survivors, and disability insurance). How much does h and r block charge for taxes The employer and employee each pay 1. How much does h and r block charge for taxes 45% of cash wages for Medicare tax (hospital insurance). How much does h and r block charge for taxes The employee pays 0. How much does h and r block charge for taxes 9% of cash wages in excess of $200,000 for Additional Medicare Tax. How much does h and r block charge for taxes Wage limit. How much does h and r block charge for taxes   The limit on wages subject to the social security tax for 2013 is $113,700. How much does h and r block charge for taxes There is no limit on wages subject to the Medicare tax. How much does h and r block charge for taxes All covered wages are subject to the Medicare tax. How much does h and r block charge for taxes Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. How much does h and r block charge for taxes Paying employee's share. How much does h and r block charge for taxes   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. How much does h and r block charge for taxes It is additional income to the employee. How much does h and r block charge for taxes You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. How much does h and r block charge for taxes Example. How much does h and r block charge for taxes Jane operates a small family fruit farm. How much does h and r block charge for taxes She employs day laborers in the picking season to enable her to timely get her crop to market. How much does h and r block charge for taxes She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. How much does h and r block charge for taxes When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). How much does h and r block charge for taxes For 2013, Jane paid Mary $1,000 during the year. How much does h and r block charge for taxes Susan enters $1,076. How much does h and r block charge for taxes 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. How much does h and r block charge for taxes 50 social security and Medicare taxes paid for Mary). How much does h and r block charge for taxes She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. How much does h and r block charge for taxes Additional Medicare Tax. How much does h and r block charge for taxes   In addition to withholding Medicare tax at 1. How much does h and r block charge for taxes 45%, you must withhold a 0. How much does h and r block charge for taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How much does h and r block charge for taxes 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. How much does h and r block charge for taxes Additional Medicare Tax is only imposed on the employee. How much does h and r block charge for taxes There is no employer share of Additional Medicare Tax. How much does h and r block charge for taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. How much does h and r block charge for taxes   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). How much does h and r block charge for taxes For more information on Additional Medicare Tax, visit IRS. How much does h and r block charge for taxes gov and enter “Additional Medicare Tax” in the search box. How much does h and r block charge for taxes Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. How much does h and r block charge for taxes Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. How much does h and r block charge for taxes The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. How much does h and r block charge for taxes Form W-4. How much does h and r block charge for taxes   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. How much does h and r block charge for taxes In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. How much does h and r block charge for taxes An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. How much does h and r block charge for taxes   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. How much does h and r block charge for taxes   You should give each new employee a Form W-4 as soon as you hire the employee. How much does h and r block charge for taxes For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. How much does h and r block charge for taxes Have the employee complete and return the form to you before the first payday. How much does h and r block charge for taxes If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. How much does h and r block charge for taxes New Form W-4 for 2014. How much does h and r block charge for taxes   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. How much does h and r block charge for taxes Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. How much does h and r block charge for taxes You cannot accept substitute Forms W-4 developed by employees. How much does h and r block charge for taxes How to figure withholding. How much does h and r block charge for taxes   You can use one of several methods to determine the amount to withhold. How much does h and r block charge for taxes The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. How much does h and r block charge for taxes Publication 51 (Circular A) also contains additional information about federal income tax withholding. How much does h and r block charge for taxes Nonemployee compensation. How much does h and r block charge for taxes   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. How much does h and r block charge for taxes However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. How much does h and r block charge for taxes For more information, see the Instructions for Form 1099-MISC. How much does h and r block charge for taxes Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. How much does h and r block charge for taxes However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. How much does h and r block charge for taxes You meet the notification requirement by giving each employee any of the following. How much does h and r block charge for taxes Form W-2, which contains EIC notification on the back of Copy B. How much does h and r block charge for taxes A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. How much does h and r block charge for taxes Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). How much does h and r block charge for taxes Your own written statement with the exact wording of Notice 797. How much does h and r block charge for taxes For more information, see Publication 51 (Circular A). How much does h and r block charge for taxes Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. How much does h and r block charge for taxes You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. How much does h and r block charge for taxes If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. How much does h and r block charge for taxes You must also pay the employer's share of social security and Medicare taxes. How much does h and r block charge for taxes There is no employer share of Additional Medicare Tax. How much does h and r block charge for taxes Form 943. How much does h and r block charge for taxes   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. How much does h and r block charge for taxes Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). How much does h and r block charge for taxes Deposits. How much does h and r block charge for taxes   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. How much does h and r block charge for taxes However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. How much does h and r block charge for taxes   For more information on deposit rules, see Publication 51 (Circular A). How much does h and r block charge for taxes Electronic deposit requirement. How much does h and r block charge for taxes   You must use electronic funds transfer to make all federal tax deposits. How much does h and r block charge for taxes Generally, electronic funds transfers are made using EFTPS. How much does h and r block charge for taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How much does h and r block charge for taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How much does h and r block charge for taxes EFTPS is a free service provided by the Department of Treasury. How much does h and r block charge for taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How much does h and r block charge for taxes   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How much does h and r block charge for taxes To get more information about EFTPS or to enroll in EFTPS, visit www. How much does h and r block charge for taxes eftps. How much does h and r block charge for taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How much does h and r block charge for taxes Additional information about EFTPS is also available in Publication 966. How much does h and r block charge for taxes Form W-2. How much does h and r block charge for taxes   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. How much does h and r block charge for taxes However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. How much does h and r block charge for taxes The date the employee requests the form. How much does h and r block charge for taxes The date you make your final payment of wages to the employee. How much does h and r block charge for taxes Compensation paid to H-2A visa holders. How much does h and r block charge for taxes   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. How much does h and r block charge for taxes Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. How much does h and r block charge for taxes   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. How much does h and r block charge for taxes In this case, the worker must give the employer a completed Form W-4. How much does h and r block charge for taxes Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. How much does h and r block charge for taxes   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How much does h and r block charge for taxes For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. How much does h and r block charge for taxes Trust fund recovery penalty. How much does h and r block charge for taxes   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. How much does h and r block charge for taxes A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. How much does h and r block charge for taxes A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. How much does h and r block charge for taxes   Willfully means voluntarily, consciously, and intentionally. How much does h and r block charge for taxes Paying other expenses of the business instead of the taxes due is acting willfully. How much does h and r block charge for taxes Consequences of treating an employee as an independent contractor. How much does h and r block charge for taxes   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. How much does h and r block charge for taxes See Publication 15-A for more information. How much does h and r block charge for taxes Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. How much does h and r block charge for taxes You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. How much does h and r block charge for taxes You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. How much does h and r block charge for taxes These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. How much does h and r block charge for taxes See Family Employees , earlier. How much does h and r block charge for taxes Alien farmworkers. How much does h and r block charge for taxes   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. How much does h and r block charge for taxes However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. How much does h and r block charge for taxes Commodity wages. How much does h and r block charge for taxes   Payments in kind for farm labor are not cash wages. How much does h and r block charge for taxes Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. How much does h and r block charge for taxes Tax rate and credit. How much does h and r block charge for taxes   The gross FUTA tax rate is 6. How much does h and r block charge for taxes 0% of the first $7,000 cash wages you pay to each employee during the year. How much does h and r block charge for taxes However, you are given a credit of up to 5. How much does h and r block charge for taxes 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. How much does h and r block charge for taxes If your state tax rate (experience rate) is less than 5. How much does h and r block charge for taxes 4%, you may still be allowed the full 5. How much does h and r block charge for taxes 4% credit. How much does h and r block charge for taxes   If you do not pay the state tax, you cannot take the credit. How much does h and r block charge for taxes If you are exempt from state unemployment tax for any reason, the full 6. How much does h and r block charge for taxes 0% rate applies. How much does h and r block charge for taxes See the Instructions for Form 940 for additional information. How much does h and r block charge for taxes More information. How much does h and r block charge for taxes   For more information on FUTA tax, see Publication 51 (Circular A). How much does h and r block charge for taxes Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. How much does h and r block charge for taxes It must not be collected or deducted from the wages of your employees. How much does h and r block charge for taxes Form 940. How much does h and r block charge for taxes   Report FUTA tax on Form 940. How much does h and r block charge for taxes The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). How much does h and r block charge for taxes Deposits. How much does h and r block charge for taxes   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. How much does h and r block charge for taxes If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. How much does h and r block charge for taxes You can add it to the tax for the next quarter. How much does h and r block charge for taxes If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. How much does h and r block charge for taxes If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. How much does h and r block charge for taxes Electronic deposit requirement. How much does h and r block charge for taxes   You must use electronic funds transfer to make all federal tax deposits. How much does h and r block charge for taxes Generally, electronic funds transfers are made using EFTPS. How much does h and r block charge for taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How much does h and r block charge for taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How much does h and r block charge for taxes EFTPS is a free service provided by the Department of Treasury. How much does h and r block charge for taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How much does h and r block charge for taxes   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How much does h and r block charge for taxes To get more information about EFTPS or to enroll in EFTPS, visit www. How much does h and r block charge for taxes eftps. How much does h and r block charge for taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How much does h and r block charge for taxes Additional information about EFTPS is also available in Publication 966. How much does h and r block charge for taxes Prev  Up  Next   Home   More Online Publications
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Understanding Your CP210/CP220 Notice

We made change(s) for the tax year specified on the notice.


What you need to do

  • Read your notice carefully - it explains the changes we made to your tax account.
  • If you agree, make your payment (if you have a balance) by your due date. Go to the payments page to find out more about your payment options.
  • If you disagree, contact us at the toll-free number on the top right corner of your notice.
  • Correct the copy of your tax return that you kept for your records.

You may want to


Answers to Common Questions

Q. The notice says "Based on the information you provided, we changed your 200X Form XXXX to correct your...", but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?

A. Please contact us at the number listed on the top right corner of your notice for specific information about your tax return. 

Q. What do I say when I call the IRS?

A. Mention that you received a CP210 or CP 220 notice and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call. 

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice. 

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A. If you don't full pay the amount you owe by the date on your notice, interest will accrue on the unpaid balance after that date. 

Q. Will I receive a penalty if I can't pay the full amount?

A. Yes, you'll receive a late payment penalty if you did not pay the tax in full. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty. 

Q. What if I'm due a refund and haven't received it within 2-3 weeks?

A. If you don't owe other taxes or debts we're required to collect, such as child support, and 3 weeks have lapsed, call us at the toll-free number listed on the top right corner of your notice. 

Q. Will I receive information about the interest that I need to report on my next tax return?

A. If you were paid $10 or more in interest, you'll receive a Form 1099-INT from IRS by January 31st of next year. Please note, even if the interest amount paid to you is less than $10, you must report this amount on your tax return. 

Q. What if I need to make another correction to my account?

A. You'll need to file an amended return. 

Q. What if I have tried to get answers and after contacting IRS several times have not been successful?

A. Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059. 

Q. What if I think I’m a victim of identity theft?

A. Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

  • Consider filing your taxes electronically in the future if you did not file this return electronically. Filing online can help you avoid mistakes. Learn more about e-file.

 

 

Page Last Reviewed or Updated: 27-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

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  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The How Much Does H And R Block Charge For Taxes

How much does h and r block charge for taxes 18. How much does h and r block charge for taxes   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. How much does h and r block charge for taxes Documento (instrumento) de divorcio o separación judicial. How much does h and r block charge for taxes Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. How much does h and r block charge for taxes Impuestos y seguro. How much does h and r block charge for taxes Otros pagos a terceros. How much does h and r block charge for taxes Documentos Firmados Después de 1984Pagos a terceros. How much does h and r block charge for taxes Excepción. How much does h and r block charge for taxes Pagos sustitutivos. How much does h and r block charge for taxes Específicamente designado como pensión para hijos menores. How much does h and r block charge for taxes Contingencia relacionada con su hijo. How much does h and r block charge for taxes Pago claramente asociado con una contingencia. How much does h and r block charge for taxes Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. How much does h and r block charge for taxes Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. How much does h and r block charge for taxes Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. How much does h and r block charge for taxes Cómo deducir la pensión para el cónyuge divorciado que pagó. How much does h and r block charge for taxes Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. How much does h and r block charge for taxes Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. How much does h and r block charge for taxes “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. How much does h and r block charge for taxes La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. How much does h and r block charge for taxes No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. How much does h and r block charge for taxes La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. How much does h and r block charge for taxes Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. How much does h and r block charge for taxes Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. How much does h and r block charge for taxes Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. How much does h and r block charge for taxes Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. How much does h and r block charge for taxes Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. How much does h and r block charge for taxes Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. How much does h and r block charge for taxes Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. How much does h and r block charge for taxes Definiciones. How much does h and r block charge for taxes   Las siguientes son definiciones aplicables a lo largo de este capítulo. How much does h and r block charge for taxes Cónyuge o ex cónyuge. How much does h and r block charge for taxes   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. How much does h and r block charge for taxes Documento (instrumento) de divorcio o separación judicial. How much does h and r block charge for taxes   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. How much does h and r block charge for taxes Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). How much does h and r block charge for taxes Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. How much does h and r block charge for taxes Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. How much does h and r block charge for taxes Pagos que no son pensión para el cónyuge divorciado. How much does h and r block charge for taxes   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. How much does h and r block charge for taxes La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. How much does h and r block charge for taxes Pagos a terceros. How much does h and r block charge for taxes   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. How much does h and r block charge for taxes Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. How much does h and r block charge for taxes ), impuestos, matrícula escolar, etcétera. How much does h and r block charge for taxes A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. How much does h and r block charge for taxes Primas de un seguro de vida. How much does h and r block charge for taxes   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. How much does h and r block charge for taxes Pagos por una vivienda comprada conjuntamente. How much does h and r block charge for taxes   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. How much does h and r block charge for taxes Pagos hipotecarios. How much does h and r block charge for taxes   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. How much does h and r block charge for taxes Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. How much does h and r block charge for taxes Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. How much does h and r block charge for taxes Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. How much does h and r block charge for taxes Impuestos y seguro. How much does h and r block charge for taxes   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. How much does h and r block charge for taxes Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. How much does h and r block charge for taxes Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. How much does h and r block charge for taxes    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. How much does h and r block charge for taxes Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. How much does h and r block charge for taxes Otros pagos a terceros. How much does h and r block charge for taxes   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. How much does h and r block charge for taxes Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. How much does h and r block charge for taxes Excepción para documentos firmados antes de 1985. How much does h and r block charge for taxes   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. How much does h and r block charge for taxes Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. How much does h and r block charge for taxes   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. How much does h and r block charge for taxes irs. How much does h and r block charge for taxes gov/pub504. How much does h and r block charge for taxes Ejemplo 1. How much does h and r block charge for taxes En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. How much does h and r block charge for taxes En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. How much does h and r block charge for taxes El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. How much does h and r block charge for taxes El documento de divorcio se trata como si hubiese sido firmado antes de 1985. How much does h and r block charge for taxes Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. How much does h and r block charge for taxes Ejemplo 2. How much does h and r block charge for taxes Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. How much does h and r block charge for taxes En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. How much does h and r block charge for taxes Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. How much does h and r block charge for taxes Requisitos de la pensión para el cónyuge divorciado. How much does h and r block charge for taxes   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. How much does h and r block charge for taxes El documento no indica que el pago no es pensión para el cónyuge divorciado. How much does h and r block charge for taxes Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. How much does h and r block charge for taxes No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. How much does h and r block charge for taxes El pago no se considera pensión para hijos menores. How much does h and r block charge for taxes Cada uno de estos requisitos se trata a continuación. How much does h and r block charge for taxes Requisito de pagos en efectivo. How much does h and r block charge for taxes   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. How much does h and r block charge for taxes Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). How much does h and r block charge for taxes La firma de una escritura de deuda por parte del pagador. How much does h and r block charge for taxes Uso de los bienes del pagador. How much does h and r block charge for taxes Pagos a terceros. How much does h and r block charge for taxes   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. How much does h and r block charge for taxes Vea Pagos a terceros bajo Reglas Generales, anteriormente. How much does h and r block charge for taxes   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. How much does h and r block charge for taxes La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. How much does h and r block charge for taxes Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. How much does h and r block charge for taxes Pagos no designados como pensión para el cónyuge divorciado. How much does h and r block charge for taxes   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. How much does h and r block charge for taxes Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. How much does h and r block charge for taxes Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). How much does h and r block charge for taxes Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. How much does h and r block charge for taxes   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. How much does h and r block charge for taxes La copia debe ser adjuntada cada año en el que la designación corresponda. How much does h and r block charge for taxes Los cónyuges no pueden vivir en la misma vivienda. How much does h and r block charge for taxes    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. How much does h and r block charge for taxes Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. How much does h and r block charge for taxes   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. How much does h and r block charge for taxes Excepción. How much does h and r block charge for taxes   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. How much does h and r block charge for taxes Tabla 18-1. How much does h and r block charge for taxes Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. How much does h and r block charge for taxes Los pagos no son requeridos por un documento de divorcio o de separación judicial. How much does h and r block charge for taxes El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. How much does h and r block charge for taxes El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. How much does h and r block charge for taxes Los pagos son en efectivo (incluyendo cheques o giros). How much does h and r block charge for taxes El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. How much does h and r block charge for taxes El documento no indica que el pago no es pensión para el cónyuge divorciado. How much does h and r block charge for taxes El documento indica que el pago no es pensión para el cónyuge divorciado. How much does h and r block charge for taxes Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. How much does h and r block charge for taxes Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. How much does h and r block charge for taxes Los pagos no son requeridos después de la muerte del cónyuge beneficiario. How much does h and r block charge for taxes Los pagos son requeridos después de la muerte del cónyuge beneficiario. How much does h and r block charge for taxes El pago no se considera pensión para hijos menores. How much does h and r block charge for taxes El pago se considera pensión para hijos menores. How much does h and r block charge for taxes Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. How much does h and r block charge for taxes Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. How much does h and r block charge for taxes Obligación de pagos después de la muerte del cónyuge beneficiario. How much does h and r block charge for taxes   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. How much does h and r block charge for taxes Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. How much does h and r block charge for taxes   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. How much does h and r block charge for taxes Ejemplo. How much does h and r block charge for taxes Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. How much does h and r block charge for taxes En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. How much does h and r block charge for taxes También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. How much does h and r block charge for taxes La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. How much does h and r block charge for taxes Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. How much does h and r block charge for taxes Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. How much does h and r block charge for taxes Pagos sustitutivos. How much does h and r block charge for taxes   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. How much does h and r block charge for taxes Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. How much does h and r block charge for taxes Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. How much does h and r block charge for taxes Ejemplo 1. How much does h and r block charge for taxes Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. How much does h and r block charge for taxes Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. How much does h and r block charge for taxes Su ex cónyuge tiene la custodia de sus hijos menores de edad. How much does h and r block charge for taxes El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. How much does h and r block charge for taxes Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. How much does h and r block charge for taxes Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. How much does h and r block charge for taxes De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. How much does h and r block charge for taxes Ejemplo 2. How much does h and r block charge for taxes Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. How much does h and r block charge for taxes Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. How much does h and r block charge for taxes El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. How much does h and r block charge for taxes Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). How much does h and r block charge for taxes Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. How much does h and r block charge for taxes Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. How much does h and r block charge for taxes El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. How much does h and r block charge for taxes Pensión para hijos menores. How much does h and r block charge for taxes   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. How much does h and r block charge for taxes La cantidad o parte designada podría variar con el tiempo. How much does h and r block charge for taxes Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. How much does h and r block charge for taxes Específicamente designado como pensión para hijos menores. How much does h and r block charge for taxes   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. How much does h and r block charge for taxes Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. How much does h and r block charge for taxes Contingencia relacionada con su hijo. How much does h and r block charge for taxes   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. How much does h and r block charge for taxes No importa si es seguro o probable que el suceso vaya a ocurrir. How much does h and r block charge for taxes Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. How much does h and r block charge for taxes Pago claramente asociado con una contingencia. How much does h and r block charge for taxes   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. How much does h and r block charge for taxes Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. How much does h and r block charge for taxes Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. How much does h and r block charge for taxes En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. How much does h and r block charge for taxes   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. How much does h and r block charge for taxes Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. How much does h and r block charge for taxes Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. How much does h and r block charge for taxes Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. How much does h and r block charge for taxes Tiene que presentar el Formulario 1040. How much does h and r block charge for taxes No puede usar el Formulario 1040A ni el Formulario 1040EZ. How much does h and r block charge for taxes Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. How much does h and r block charge for taxes En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. How much does h and r block charge for taxes Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. How much does h and r block charge for taxes Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. How much does h and r block charge for taxes Anote el total de sus pagos en la línea 31a. How much does h and r block charge for taxes Tiene que proveer el SSN o ITIN de su cónyuge. How much does h and r block charge for taxes Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. How much does h and r block charge for taxes Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. How much does h and r block charge for taxes Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. How much does h and r block charge for taxes No puede usar el Formulario 1040A ni el Formulario 1040EZ. How much does h and r block charge for taxes Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. How much does h and r block charge for taxes Si no lo hace, podría tener que pagar una multa de $50. How much does h and r block charge for taxes Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. How much does h and r block charge for taxes Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. How much does h and r block charge for taxes Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. How much does h and r block charge for taxes El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. How much does h and r block charge for taxes No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. How much does h and r block charge for taxes El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. How much does h and r block charge for taxes Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. How much does h and r block charge for taxes Cuándo aplicar la regla de recuperación. How much does h and r block charge for taxes   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. How much does h and r block charge for taxes   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. How much does h and r block charge for taxes Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. How much does h and r block charge for taxes Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. How much does h and r block charge for taxes Cómo calcular la recuperación. How much does h and r block charge for taxes   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. How much does h and r block charge for taxes Cómo incluir la recuperación en los ingresos. How much does h and r block charge for taxes   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). How much does h and r block charge for taxes Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). How much does h and r block charge for taxes En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. How much does h and r block charge for taxes Cómo deducir la recuperación. How much does h and r block charge for taxes   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). How much does h and r block charge for taxes Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). How much does h and r block charge for taxes En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. How much does h and r block charge for taxes Prev  Up  Next   Home   More Online Publications